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<div>Fellow Travelers,</div>
<div> </div>
<div>I want to thank all of you who responded to my question regarding transferring an LLC into a RLT, particularly Mike Winslow, who took the time to cite statutes and WAC provisions and made me aware of the real property issue and other matters I need to
consider. As usual, I am forever indebted to the lawyers who are so kind as to help me in my hour of need.</div>
<div> </div>
<div>And to everyone, these beautiful, sunny autumnal days will not last. If you can leave the office early today, do yourself a favor and get outside, especially if you can do so with friends, family, and perhaps your dog. Life is fleeting. There will be
plenty of rainy days ahead when you can spend more time at your desk. </div>
<div> </div>
<div>As always, best regards, </div>
<div> </div>
<div>Dewey</div>
<div> </div>
<div>Law Office of Dewey W. Weddle, PLLC<br>
909 Seventh Street<br>
Anacortes, WA 98221</div>
<div> </div>
<div>Telephone: 360-293-3600<br>
</div>
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----- Original Message ----- </div>
<div style="font: 10pt/normal arial; font-size-adjust: none; font-stretch: normal;">
<b>From:</b> <a title="mailto:sullaw@comcast.net" href="mailto:sullaw@comcast.net">
John J. Sullivan</a> </div>
<div style="font: 10pt/normal arial; font-size-adjust: none; font-stretch: normal;">
<b>To:</b> <a title="mailto:wsbapt@lists.wsbarppt.com" href="mailto:wsbapt@lists.wsbarppt.com">
WSBA Probate & Trust Listserv</a> </div>
<div style="font: 10pt/normal arial; font-size-adjust: none; font-stretch: normal;">
<b>Sent:</b> Tuesday, October 03, 2017 5:11 PM</div>
<div style="font: 10pt/normal arial; font-size-adjust: none; font-stretch: normal;">
<b>Subject:</b> Re: [WSBAPT] Transferring LLC into Trust</div>
<div><br>
</div>
<div>Mike raises an important issue. I assumed no real estate inside. But if there is you would have to file the special REET affidavit for transfers of entity interests if more than 50% is transferred within 12 months. </div>
<div id="AppleMailSignature"><br>
</div>
<div id="AppleMailSignature">John Sullivan<br>
<br>
Sent from my iPhone</div>
<div><br>
On Oct 3, 2017, at 2:56 PM, Mike Winslow <<a title="mailto:mike@winslegal.com" href="mailto:mike@winslegal.com">mike@winslegal.com</a>> wrote:<br>
<br>
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<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">Dewey raises several issues. My take is may be a bit different, or perhaps more detailed.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">Regarding the LLC, the annual report from the state asks if the LLC owns real estate. This is in compliance
with:<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-outline-level: 4;">
<b><span style="mso-fareast-font-family: "Times New Roman";">RCW 43.07.390<o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt: auto; mso-margin-bottom-alt: auto; mso-outline-level: 4;">
<b><span style="mso-fareast-font-family: "Times New Roman";">Real estate excise tax enforcement—Disclosure of transfer of controlling interest, real property.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent: 0.25in;"><span style="mso-fareast-font-family: "Times New Roman";">(1)(a) The secretary of state must adopt rules requiring any entity that is required to file an annual report with the secretary of state, including
entities under Titles <a title="http://app.leg.wa.gov/RCW/default.aspx?cite=23" href="http://app.leg.wa.gov/RCW/default.aspx?cite=23">
23</a>, <a title="http://app.leg.wa.gov/RCW/default.aspx?cite=23B" href="http://app.leg.wa.gov/RCW/default.aspx?cite=23B">
23B</a>, <a title="http://app.leg.wa.gov/RCW/default.aspx?cite=24" href="http://app.leg.wa.gov/RCW/default.aspx?cite=24">
24</a>, and <a title="http://app.leg.wa.gov/RCW/default.aspx?cite=25" href="http://app.leg.wa.gov/RCW/default.aspx?cite=25">
25</a> RCW, to disclose: (<span class="SpellE">i</span>) Any transfer of the controlling interest in the entity; and (ii) the granting of any option to acquire an interest in the entity if the exercise of the option would result in a sale as defined in RCW
<a title="http://app.leg.wa.gov/RCW/default.aspx?cite=82.45.010" href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.45.010">
82.45.010</a>(2).<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent: 0.25in;"><span style="mso-fareast-font-family: "Times New Roman";">(b) The disclosure requirement in this subsection only applies to entities owning an interest in real property located in this state.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent: 0.25in;"><span style="mso-fareast-font-family: "Times New Roman";">(2) This information must be made available to the department of revenue upon request for the purposes of tracking the transfer of the controlling interest
in entities owning real property and to determine when the real estate excise tax is applicable in such cases.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent: 0.25in;"><span style="mso-fareast-font-family: "Times New Roman";">(3) For the purposes of this section, "controlling interest" has the same meaning as provided in RCW
<a title="http://app.leg.wa.gov/RCW/default.aspx?cite=82.45.033" href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.45.033">
82.45.033</a>.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-indent: 0.25in;"><span style="color: rgb(31, 73, 125); font-size: 14pt;"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-indent: 0.25in;"><span style="color: rgb(31, 73, 125); font-size: 14pt;">The transfer of 100 % of units is a transfer of a controlling interest. See</span><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">
</span><span style="color: black; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-weight: bold;">WAC 458-61A-101 which requires a report of sale by excise tax affidavit, even though there is an exemption.<b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="text-indent: 0.25in;"><b><span style="color: black; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";"></span></b><span style="mso-fareast-font-family: "Times New Roman";">(8)
<b>Reporting requirements.</b><o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent: 0.25in;"><span style="mso-fareast-font-family: "Times New Roman";">(a) The transfer of a controlling interest in real property must be reported to the department when no instrument is recorded in the official real property
records of the county in which the property is located. If the transfer is not taxable due to an exemption,
<u>that exemption should be stated on the affidavit</u>.<o:p></o:p></span></p>
<h3><span style="color: black; font-size: 13.5pt; font-weight: normal; mso-fareast-font-family: "Times New Roman";">Distinguish between
<span style="mso-spacerun: yes;"> </span>exemptions from reporting and exemptions from payment of tax.
<o:p></o:p></span></h3>
<h3><span style="color: black; font-size: 13.5pt; font-weight: normal; mso-fareast-font-family: "Times New Roman";">Look especially at the examples in Section 10. Even though there is no deed, it appears filing a REETA is required. You just cite the exemption,
as found in</span><span style="color: black; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-weight: normal;">
</span><span style="color: windowtext; font-family: "Times New Roman","serif"; font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">WAC 458-61A-211
</span><span style="font-size: 13.5pt; mso-fareast-font-family: "Times New Roman";">Mere change in identity or form—Family corporations and partnerships. This WAC explains the exemptions from tax, not the exemptions from filing reports of transfer of controlling
interest.<o:p></o:p></span></h3>
<p class="MsoNormal"><span style="font-size: 13.5pt; mso-fareast-font-family: "Times New Roman"; mso-bidi-font-weight: bold;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">The ownership of the LLC units and membership are transferred by simple assignment. Make sure you transfer
both membership and units. Beware limits on transfer if this is a multiple member LLC with restrictions in the Operating Agreement or a Cross Purchase Agreement. If sole member, no problem.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">It is as simple as this:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal"><i style="mso-bidi-font-style: normal;"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">Joe Smith and Mary Smith, H and W, hereby assign all right, title
and interest in membership and member’s units represented by 100 units in XYZ, LLC, a Washington Limited Liability Company to Joe Smith and Mary Smith, Co-Trustees of the Smith Family Trust U/A 12/12/2013.<o:p></o:p></span></i></p>
<p class="MsoNormal"><i style="mso-bidi-font-style: normal;"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";">Date and Sign.<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;">Michael A. Winslow<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;">1204 Cleveland Ave.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;">Mount Vernon, WA 98273<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;">Ph. 360-336-3321<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;">Em.
<a title="mailto:Mike@winslegal.com" href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; mso-no-proof: yes;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman"; mso-fareast-font-family: "Times New Roman"; 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="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt; mso-bidi-font-family: "Times New Roman";"><o:p> </o:p></span></p>
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<div style="border-width: 1pt medium medium; border-style: solid none none; border-color: rgb(181, 196, 223) currentColor currentColor; padding: 3pt 0in 0in;">
<p class="MsoNormal"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman";">From:</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 10pt; mso-fareast-font-family: "Times New Roman";">
<a title="mailto:wsbapt-bounces@lists.wsbarppt.com" href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> [<a title="mailto:wsbapt-bounces@lists.wsbarppt.com" href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Tom Westbrook<br>
<b>Sent:</b> Tuesday, October 03, 2017 12:29 PM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv'<br>
<b>Subject:</b> Re: [WSBAPT] Transferring LLC into Trust<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Hi Dewey,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">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="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Tom<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Thomas J. Westbrook<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"><image001.jpg><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Rodgers, Kee & Card, P.S.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">324 West Bay Drive NW, Suite 201<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Olympia, Washington 98502<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Phone: 360-352-8311<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Facsimile: 360-352-8501<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Email:
<a title="mailto:tjw@buddbaylaw.com" href="mailto:tjw@buddbaylaw.com"><span style="color: rgb(5, 99, 193);">tjw@buddbaylaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">Skype: thomas.westbrook<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"><a title="http://www.buddbaylaw.com/" href="http://www.buddbaylaw.com" target="_BLANK????"><span style="color: rgb(5, 99, 193);">www.buddbaylaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color: rgb(31, 73, 125); font-family: "Arial","sans-serif"; font-size: 11pt;">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 title="mailto:shannon@buddbaylaw.com" href="mailto:shannon@buddbaylaw.com">
<span style="color: rgb(5, 99, 193);">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="color: rgb(31, 73, 125); font-family: "Calibri","sans-serif"; font-size: 11pt;"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="mso-outline-level: 1;"><b><span style="font-family: "Tahoma","sans-serif"; font-size: 10pt;">From:</span></b><span style="font-family: "Tahoma","sans-serif"; font-size: 10pt;">
<a title="mailto:wsbapt-bounces@lists.wsbarppt.com" href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> [<a title="mailto:wsbapt-bounces@lists.wsbarppt.com" href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Dewey Weddle<br>
<b>Sent:</b> Tuesday, October 3, 2017 11:43 AM<br>
<b>To:</b> <a title="mailto:wsbapt@lists.wsbarppt.com" href="mailto:wsbapt@lists.wsbarppt.com">
wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] Transferring LLC into Trust<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="color: black;">Esteemed colleagues,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color: black;"> <o:p></o:p></span></p>
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<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>
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<p class="MsoNormal"><span style="color: black;"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color: black;">Best regards, <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color: black;"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color: black;">Dewey<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color: black;"> <o:p></o:p></span></p>
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<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>
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<p class="MsoNormal"><span style="color: black;"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color: black;">Telephone: 360-293-3600<o:p></o:p></span></p>
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