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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>I think this is the correct WAC citation, but you will need to report the consideration as “gift”.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>The husband will remain legally liable on the debt, so there is no monetary consideration and no relief from debt. I would attach a narrative that explains the circumstances of loan, decree and transfer (<span class=SpellE>eg</span>. That H and <span class=SpellE>W are</span> borrowers under loan, that W was awarded property pursuant to decree of dissolution subject to a lien for equity in H, that H has elected to forgo the benefit of the decree of dissolution and release his interest in property to W and <u>recites that the H remains liable on the loan</u>).<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'> If this were a Skagit County transaction, I would not recite that the W has been making 100% of the payments. Our Treasurer’s clerk that reviews the REETAS can be a stickler, so would not volunteer that the W is making all the payments. The treasure might decide that the H is being “relieved of the debt” , thus tax due (which is not technically the case).<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>Have <span class=SpellE>W</span> sign under penalty of perjury.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>The alternative is to amend the decree, which seems unnecessary. <o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></p></div><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Margaret Delp<br><b>Sent:</b> Wednesday, May 18, 2016 4:34 PM<br><b>To:</b> wsbapt@lists.wsbarppt.com<br><b>Subject:</b> [WSBAPT] Real Excise tax question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Hello everyone:<o:p></o:p></p><p class=MsoNormal>H and W divorce one year ago. Divorce decree awards Property to H, but states that if H cannot refinance, the Property will be sold with the proceeds split between H and W. Property is titled in both names, mortgage is in both names.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>For the past year (post-divorce), W has made all mortgage payments – they never refinanced. Now, H decides to quit claim house to W and to let her sell and take all proceeds from sale of property. Since the quit claim deed is not pursuant to a decree of dissolution, W is told by the county that she needs to fill out Supplemental Excise Tax affidavit.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>My question – since W has been making all the mortgage payments for the past year and will continue to make the payments, is the transfer excise tax exempt? (In other words, can she check box on the Supplement “2.B.3: Grantee has made and will continue to make 100% of the payments on total debt of ___”)? It seems like the facts of H and W fit with the example in the regulations at WAC 458-61A-201(6)(c)(vii), correct?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Thanks!<o:p></o:p></p><p class=MsoNormal>--<o:p></o:p></p><p class=MsoNormal>Law Office of Margaret Delp<o:p></o:p></p><p class=MsoNormal>2815 Howard Road, Second Floor<o:p></o:p></p><p class=MsoNormal>P.O. Box 292<o:p></o:p></p><p class=MsoNormal>Langley, WA 98260<o:p></o:p></p><p class=MsoNormal>(360) 579-4530 (telephone)<o:p></o:p></p><p class=MsoNormal>(360) 512-3114 (facsimile)<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>This email is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521, and is legally privileged. This email was sent by an attorney or her agent, is intended only for the addressee's use, and may contain confidential and privileged information. If you are not the intended recipient, you are hereby notified that any retention, dissemination, reproduction or other use of the information contained in this e-mail is strictly prohibited. If you have received this email in error, please delete it and immediately notify the sender by reply email. Thank you for your cooperation.<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>