<HTML><HEAD>
<META content="text/html; charset=UTF-8" http-equiv=Content-Type>
<META name=GENERATOR content="IncrediMail 1.0">
<STYLE>v\:* {
BEHAVIOR: url (#default#vml)
}
</STYLE>
<!--IncrdiXMLRemarkStart>
<IncrdiX-Info>
<X-FID>79F8FDE2-E90C-4120-9A2C-E484CCFAA091</X-FID>
<X-FVER></X-FVER>
<X-FIT></X-FIT>
<X-FILE></X-FILE>
<X-FCOL></X-FCOL>
<X-FCAT></X-FCAT>
<X-FDIS></X-FDIS>
<X-Extensions></X-Extensions>
<X-BG></X-BG>
<X-BGT>repeat</X-BGT>
<X-BGC>#ffffff</X-BGC>
<X-BGPX></X-BGPX>
<X-BGPY></X-BGPY>
<X-ASN></X-ASN>
<X-ASNF></X-ASNF>
<X-ASH></X-ASH>
<X-ASHF></X-ASHF>
<X-AN></X-AN>
<X-ANF></X-ANF>
<X-AP></X-AP>
<X-APF></X-APF>
<X-AD></X-AD>
<X-ADF></X-ADF>
<X-AUTO>X-ASN,X-ASH,X-AN,X-AP,X-AD</X-AUTO>
<X-CNT>;</X-CNT>
</IncrdiX-Info>
<IncrdiXMLRemarkEnd-->
</HEAD>
<BODY style="SCROLLBAR-HIGHLIGHT-COLOR: ; FONT-SIZE: 12pt; FONT-FAMILY: Arial; SCROLLBAR-FACE-COLOR: ; SCROLLBAR-3DLIGHT-COLOR: ; SCROLLBAR-ARROW-COLOR: ; MARGIN: 5px 10px 0px; SCROLLBAR-SHADOW-COLOR: ; SCROLLBAR-DARKSHADOW-COLOR: " background="" scroll=yes bgColor=#ffffff>
<TABLE id=INCREDIMAINTABLE cellSpacing=0 cellPadding=2 width="100%" border=0>
<TBODY>
<TR>
<TD id=INCREDITEXTREGION style="FONT-SIZE: 12pt; POSITION: relative; DIRECTION: ltr" width="100%">
<DIV id=INCREDI_TEXT_AREA style="PADDING-LEFT: 2px">
<DIV>
<DIV>If the deed was not recorded, was there delivery of the deed to the donee??</DIV>
<DIV>How did you get a completed gift?</DIV></DIV></DIV>
<DIV>
<DIV> </DIV>
<DIV id=IncrediOriginalFontSize style="FONT-SIZE: 12pt; FONT-FAMILY: Arial" dir=ltr>
<DIV ondrag="return false;" id=INCREDISIGNATUREID>
<DIV style="FONT-FAMILY: MS Sans Serif"><FONT size=2>
<DIV><FONT size=3 face=Arial>Jackie Cyphers</FONT></DIV>
<DIV><FONT size=3 face=Arial>Jeannette A. Cyphers, Attorney at Law</FONT></DIV>
<DIV><FONT size=3 face=Arial>P. O. Box 908 </FONT></DIV>
<DIV><FONT size=3 face=Arial>Edmonds, WA 98020-0908</FONT></DIV>
<DIV><FONT size=3 face=Arial>425-776-5887</FONT></DIV>
<DIV><FONT size=3 face=Arial>fax 425-640-0814</FONT></DIV>
<DIV><A title=mailto:jacyphers@gmail.com href="mailto:jacyphers@gmail.com"><FONT size=3 face=Arial>jacyphers@gmail.com</FONT></A></DIV>
<DIV> </DIV>
<DIV>
<DIV><FONT color=#000000 size=2 face=Arial>We do not use encrypted email so this message is not secure and may not be protected by attorney client privilege. NOTE: This email address is NOT monitored 24/7. If your matter requires prompt attention please call our offices during business hours so we can discuss it with you and also discuss timing.</FONT></DIV>
<DIV><FONT color=#000080 size=2 face=Arial><FONT color=#000080 size=2 face=Arial><FONT color=#000080 size=2 face=Arial><FONT face="Times New Roman"></FONT></FONT></FONT></FONT> </DIV>
<DIV><FONT size=2><FONT size=2><FONT size=2><FONT color=#000000 face=Arial>This e-mail is intended for the exclusive use of the person or persons to whom it is addressed. The Electronic Communications Privacy Act, 18 USC Sections 2510-2521 applies to this e-mail. Unauthorized review of distribution is strictly prohibited. If you are not the intended recipient, please contact the sender by phone or reply e-mail. Do not disseminate this e-mail and destroy the original e-mail and any copies.</FONT></FONT></FONT></FONT></DIV></DIV>
<DIV> </DIV></FONT></DIV></DIV>
<DIV id=IncrediOriginalMessage style="FONT-SIZE: 11pt" dir=ltr><I>-------Original Message-------</I></DIV>
<DIV> </DIV>
<DIV id=receivestrings>
<DIV style="FONT-SIZE: 11pt" dir=ltr><I><B>From:</B></I> <A href="mailto:eric@appelgatereutter.com">Eric Reutter</A></DIV>
<DIV style="FONT-SIZE: 11pt" dir=ltr><I><B>Date:</B></I> 1/23/2017 9:41:35 AM</DIV>
<DIV style="FONT-SIZE: 11pt" dir=ltr><I><B>To:</B></I> <A href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</A></DIV>
<DIV style="FONT-SIZE: 11pt" dir=ltr><I><B>Subject:</B></I> [WSBAPT] Recording a Quit Claim Deed after Death of Grantor</DIV></DIV>
<DIV> </DIV>
<DIV dir=ltr>
<P class=MsoNormal>Hello and good morning,<SPAN></SPAN></P>
<P class=MsoNormal><BR></P>
<P class=MsoNormal>I have a simple fact pattern that presents and interesting procedural question. I am involved in a probate situation where, before passing away, the decedent had properly executed a quit claim deed for the decedent’s interest in a home. The decedent, however, did not record the deed or corresponding REETA/Supplemental REETA before the decedent’s death.<SPAN></SPAN></P>
<P class=MsoNormal><BR></P>
<P class=MsoNormal>This situation now presents the following question: <B><I>What is the procedure for recording a quit claim deed after the grantor had passed away? (Specifically in regards to the REETA and Supplemental REETA)<SPAN></SPAN></I></B></P>
<P class=MsoNormal><B><I><BR></I></B></P>
<P class=MsoNormal>My first thought was simply to have the personal representative sign the REETA and Supplemental REETA on behalf of the decedent. The representative at the King County Recorder’s Office, however, told me that they wanted guidance from the DOR before they would be comfortable with the PR signing off on the Supplemental REETA (they seemed to have no problem recording the deed itself, or with the PR signing off on the REETA, but seemed to be uncomfortable with the PR signing off on the Supplemental REETA).<SPAN></SPAN></P>
<P class=MsoNormal><BR></P>
<P class=MsoNormal>When I spoke with the DOR on the phone, the DOR representative suggested that I use the inheritance WAC (458-61A-202) on the REETA so as to avoid the need entirely for the Supplemental REETA. I told the representative that I did not fully understand that solution, as the quit claim deed represents an inter-vivos transfer, and that it seemed inappropriate to me to cite the inheritance WAC for such a transfer. The DOR agent was unable to give me written confirmation of this procedure.<SPAN></SPAN></P>
<P class=MsoNormal><BR></P>
<P class=MsoNormal>I would greatly appreciate any guidance on this issue. I have a few more ideas for how to proceed, but I am curious to see if other practitioners have seen this issue before and, if so, how they recorded the quit claim deed.<SPAN></SPAN></P>
<P class=MsoNormal>Best regards,<SPAN></SPAN></P>
<P class=MsoNormal><BR></P>
<DIV>
<DIV class=gmail_signature>
<DIV dir=ltr>
<DIV>
<DIV dir=ltr>
<DIV>
<DIV dir=ltr><FONT color=#000000 face="garamond, serif"><B>Eric Reutter, </B>Partner</FONT><FONT style='FONT-FAMILY: "arial black",sans-serif' color=#0b5394> </FONT></DIV>
<DIV dir=ltr><I style="FONT-FAMILY: garamond,serif"><FONT color=#000000>J.D., LL.M. Taxation</FONT></I></DIV>
<DIV dir=ltr>
<DIV style="FONT-SIZE: 12px"><FONT color=#000000 face="garamond, serif">14205 SE 36th Street, Suite 100</FONT></DIV>
<DIV style="FONT-SIZE: 12px"><FONT color=#000000 face="garamond, serif">Bellevue, WA 98006</FONT></DIV>
<DIV style="FONT-SIZE: 12px"><FONT color=#000000 face="garamond, serif"><B>(425) 298-7110</B> <SPAN style="FONT-SIZE: 14px">| </SPAN><B><SPAN style="FONT-SIZE: 12px"><A href="http://appelgatereutter.com/" target=_blank>appelgatereutter.com</A></SPAN><FONT style="FONT-SIZE: 12px"><SPAN style="FONT-SIZE: 14px"> </SPAN></FONT></B></FONT></DIV></DIV>
<DIV dir=ltr><FONT color=#073763 face="garamond, serif"><BR></FONT></DIV>
<DIV><FONT color=#073763 face="garamond, serif"><IMG src="https://docs.google.com/drawings/d/1_ki68D-hyjqSa4GiscGPV7pYrrbXnk4Y-J2oVpiqZnU/pub?w=1142&h=323" width=200 height=54> <BR></FONT></DIV>
<DIV dir=ltr>
<DIV><FONT face="garamond, serif"><FONT style="FONT-SIZE: 12px" color=#002060><SPAN style="FONT-SIZE: 14px"><B><BR></B></SPAN></FONT></FONT></DIV>
<DIV><FONT size=1><FONT face="garamond, serif">Confidentiality: This e-mail may contain information that is privileged, confidential or </FONT><SPAN style="FONT-FAMILY: garamond,serif">otherwise protected from disclosure. If you are not the intended </SPAN><SPAN style="FONT-FAMILY: garamond,serif">recipient or otherwise have received this message in error, you are not </SPAN><SPAN style="FONT-FAMILY: garamond,serif">authorized to read, print, retain, copy or disseminate this message or </SPAN><SPAN style="FONT-FAMILY: garamond,serif">any part of it. In such case, you should destroy this message and any attachments and kindly notify the sender by reply email. </SPAN></FONT></DIV><FONT size=1 face="garamond, serif">
<DIV dir=ltr><FONT face="garamond, serif"><BR></FONT></DIV>Circular 230 Notice: This communication may not be used by you or any other person or entity for the purpose of avoiding any federal tax penalties.</FONT></DIV></DIV></DIV></DIV></DIV></DIV></DIV></DIV><BR>
<HR>
<BR>
<DIV>_______________________________________________<BR>WSBAPT mailing list<BR>WSBAPT@lists.wsbarppt.com<BR><A href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</A></DIV>
<DIV> </DIV></DIV></DIV></TD></TR>
<TR>
<TD id=INCREDIFOOTER width="100%">
<TABLE cellSpacing=0 cellPadding=0 width="100%">
<TBODY>
<TR>
<TD width="100%"></TD>
<TD id=INCREDISOUND vAlign=bottom align=center></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE><SPAN id=IncrediStamp>
<DIV>
<DIV id=fallback>
<TABLE cellSpacing=0 cellPadding=0 width=520 align=center>
<TBODY>
<TR>
<TD style="PADDING-BOTTOM: 0px; PADDING-TOP: 0px; PADDING-LEFT: 0px; PADDING-RIGHT: 0px" vAlign=top align=right>
<TABLE id=contnet cellSpacing=0 cellPadding=0 border=0>
<TBODY>
<TR>
<TD style="FONT-SIZE: 1px; HEIGHT: 6px; LINE-HEIGHT: 0" height=6></TD></TR>
<TR>
<TD bgColor=#638842 height=1></TD></TR>
<TR>
<TD style="FONT-SIZE: 1px; HEIGHT: 45px; LINE-HEIGHT: 0" height=45></TD></TR>
<TR>
<TD align=center><A id=link title="Click to get free animations for your email, by IncrediMail" style="TEXT-DECORATION: none" href="http://www.incredimail.com/?id=621131&did=10501&ppd=2812,201301281447,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20170123"><SPAN style="FONT-SIZE: 17px; FONT-FAMILY: arial; FONT-WEIGHT: bold; COLOR: #3b8300">FREE Animations</SPAN> <SPAN style="FONT-SIZE: 17px; FONT-FAMILY: arial; COLOR: #2c4701">for your email - by IncrediMail </SPAN></A></TD></TR>
<TR>
<TD style="PADDING-TOP: 10px" align=right>
<TABLE cellSpacing=0 cellPadding=0 width=125 border=0>
<TBODY>
<TR>
<TD bgColor=#37520c align=center>
<TABLE cellSpacing=0 cellPadding=0 border=0>
<TBODY>
<TR>
<TD height=27 vAlign=middle><A id=button style="FONT-SIZE: 16px; TEXT-DECORATION: none; FONT-FAMILY: arial; FONT-WEIGHT: bold; COLOR: #fff; TEXT-ALIGN: center; DISPLAY: block; LINE-HEIGHT: 20px" href="http://www.incredimail.com/?id=621131&did=10501&ppd=2812,201301281447,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20170123" align="center">Click Here! </A></TD>
<TD>
<TABLE cellSpacing=0 cellPadding=0 border=0>
<TBODY>
<TR>
<TD style="PADDING-LEFT: 4px" height=27 vAlign=middle><A style="TEXT-DECORATION: none" href="http://www.incredimail.com/?id=620777&did=10501&ppd=2741,201201221253,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20170123"><SPAN style="FONT-SIZE: 13px; COLOR: #ccfe00">► </SPAN></A></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD></TR>
<TR>
<TD bgColor=#ccc height=1 align=center></TD></TR></TBODY></TABLE></TD></TR></TBODY></TABLE></TD>
<TD width=135 align=left><A id=imageLink style="TEXT-DECORATION: none" href="http://www.incredimail.com/?id=621131&did=10501&ppd=2812,201301281447,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20170123"><SPAN name="imgCache" border="0"><IMG style="BORDER-TOP: medium none; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; BORDER-LEFT: medium none" border=0 src="cid:5361108F-B627-4A1D-B02D-F6358B2FBD53"> </SPAN></A></TD></TR></TBODY></TABLE>
<TABLE height=10 cellSpacing=0 cellPadding=0 width="100%" border=0>
<TBODY>
<TR></TR>
<TR>
<TD style="FONT-SIZE: 10px"></TD></TR></TBODY></TABLE></DIV></DIV>
<DIV style="FONT-SIZE: 0px; LINE-HEIGHT: 0"><IMG border=0 src="http://www2l.incredimail.com/gcontent/stamps/new2011/pixel.gif?upn=92266954995687315" width=1 height=1></DIV></SPAN></BODY></HTML>