<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 color="#0b5394" style="font-family:"arial black",sans-serif"> </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:12.8px"><font face="garamond, serif" color="#000000">14205 SE 36th Street, Suite 100</font></div><div style="font-size:12.8px"><font face="garamond, serif" color="#000000">Bellevue, WA 98006</font></div><div style="font-size:12.8px"><font face="garamond, serif" color="#000000"><b>(425) 298-7110</b> <span style="font-size:14.6667px">| </span><b><span style="font-size:12.8px"><a href="http://appelgatereutter.com/" target="_blank">appelgatereutter.com</a></span><font style="font-size:12.8px"><span style="font-size:14.6667px"> </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 color="#002060" style="font-size:12.8px"><span style="font-size:14.6667px"><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 face="garamond, serif" size="1"><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>
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