<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=utf-8"><meta name=Generator content="Microsoft Word 14 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Hi Dewey,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>I have done that successfully in the past by transferring the ownership of the LLC from the Grantor of the trust to the Trust; even if there is real estate involved the excise tax exemption of mere change in identity has worked in the past. Ownership change can be made with SOS at any time, but not necessary until time for annual report.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Tom<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Thomas J. Westbrook<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><img width=136 height=54 id="Picture_x0020_3" src="cid:image001.jpg@01D33C43.2815D070" alt="cid:image001.jpg@01CFC835.0D3988D0"><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Rodgers, Kee & Card, P.S.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>324 West Bay Drive NW, Suite 201<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Olympia, Washington 98502<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Phone: 360-352-8311<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Facsimile: 360-352-8501<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Email: <a href="mailto:tjw@buddbaylaw.com"><span style='color:#0563C1'>tjw@buddbaylaw.com</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Skype: thomas.westbrook<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><a href="http://www.buddbaylaw.com" target="_BLANK????"><span style='color:#0563C1'>www.buddbaylaw.com</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>The information contained in this email and attachment(s) are for the exclusive use of the addressee(s) and may contain private, privileged and/or confidential information. If you are not the addressee, you are strictly prohibited from reading, photocopying, distributing or otherwise using this email or its contents in any way. If you have received this communication in error, please notify us immediately by telephone at 360-352-8311 or by e-mail to <a href="mailto:shannon@buddbaylaw.com"><span style='color:#0563C1'>shannon@buddbaylaw.com</span></a>, and destroy the original message from your electronic files.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif";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"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Dewey Weddle<br><b>Sent:</b> Tuesday, October 3, 2017 11:43 AM<br><b>To:</b> wsbapt@lists.wsbarppt.com<br><b>Subject:</b> [WSBAPT] Transferring LLC into Trust<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><span style='color:black'>Esteemed colleagues,<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'>I have been asked by a client to transfer an LLC into his Revocable Living Trust. Although I have transferred real property into (and out of ) a Trust I have never transferred a business or corporation into a Trust. Does anyone have any suggestions as to how to proceed, things to watch out for, if a government entity requires notice, and so on. Any help is appreciated. <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'>Best regards, <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'>Dewey<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'>Law Office of Dewey W. Weddle, PLLC<br>909 Seventh Street<br>Anacortes, WA 98221<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'>Telephone: 360-293-3600<o:p></o:p></span></p></div></div></body></html>