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<p class="MsoNormal"><span style="color:#1F497D">Might also keep in mind that the stepped-up cost basis at date of death could be lost if the transfer was before then.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">David B. Sweeney
<br>
Smith & Zuccarini, P.S. <br>
2155-112th Avenue NE <br>
Bellevue, Washington 98004 <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Telephone: 425-453-4455
<br>
Direct Line: 425-990-1586 <br>
Facsimile: 425-453-4454 <br>
<a href="blocked::mailto:D.sweeney@smithzuccarini.com" title="mailto:D.sweeney@smithzuccarini.com"><span style="color:black">E-mail:D.sweeney@smithzuccarini.com</span></a>
<br>
<a href="http://www.smithzuccarini.com/" title="http://www.smithzuccarini.com/"><span style="color:blue">www.smithzuccarini.com</span></a>
</span><span style="color:#1F497D"><o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>nestor@pplsweb.com<br>
<b>Sent:</b> Monday, April 02, 2018 9:49 AM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] TDD<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Was there actual delivery to the beneficiary before death or was this a “record after I die” situation. If deed was not delivered before death, then there was no valid conveyance.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">A lot will also depend on the title underwriter and if there are sufficient facts that would make them comfortable that delivery took place before death so they can insure the title. Keep in mind that there is a penalty for not paying
excise tax within 30 days of the date of the deed (if any excise tax was due such as if there was an outstanding mortgage).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="color:black">Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Licensed in Washington & Florida<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Florida Civil-Law (International) Notary<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;color:black">ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not
review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete
this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;color:black"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:24.0pt;font-family:Webdings;color:#009900">P</span></b><b><span style="font-size:24.0pt;color:#009900">
</span></b><b><span style="font-size:9.0pt;font-family:"Verdana",sans-serif;color:#009900">Please consider the environment before printing this e-mail.</span></b><span style="font-family:"Century Schoolbook",serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b><a href="mailto:michael@westseattleattorney.com">michael@westseattleattorney.com</a><br>
<b>Sent:</b> Monday, April 2, 2018 9:24 AM<br>
<b>To:</b> WSBA Probate & Trust Listserve <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] TDD<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Deed notarized a few years ago but client did not record the Deed before he died. Beneficiary recorded the Deed the4 next business day after he died. Is this
effective to convey ?<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Thanks<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black">Mike<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><img border="0" width="500" height="100" id="sigimg0" src="cid:image001.png@01D3CA6A.43096670"><o:p></o:p></span></p>
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