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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:"Calibri","sans-serif";color:#1F497D'>Part of your argument is that fictitious legal entities do not exist unless the government says they exist. For example, there is a corporation act that says corporations are separate legal entities, an LLC act that says likewise and business trust/Massachusetts trust act as well. So a business trust is the only trust that is a separate legal entity. Otherwise why would we need RCW 23.90?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Many attorneys make the mistake of assuming trusts and estates are separate legal entities. Not according to trust and estate law. The IRS website even says that when a person dies their estate becomes a separate legal entity. Not so. It becomes a taxpayer and a trust may be a taxpayer, too. That does not create a separate legal entity.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I have seen trust documents that state that the trust has a name and can hold title to property in the trust name. Not good policy, at least not until we change trust law. If all we need to create a separate legal entity is write a document that says so, why do we need a corporation act, an LLC act, etc? Trust law has always been about relationships, not legal entities.<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><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Lenard L. Wittlake, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Attorney & Counselor at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>22 E. Poplar Street, Suite 200<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>P.O. Box 1233<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Walla Walla, WA 99362<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>(509) 529-1529 voice<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>(509) 850-3515 fax<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="mailto:lenard@wittlakelaw.com"><span style='color:blue'>lenard@wittlakelaw.com</span></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="http://www.lwattorney.com/"><span style='color:blue'>www.lwattorney.com</span></a><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","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>Rod Harmon<br><b>Sent:</b> Friday, June 22, 2018 11:37 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Listserve Q<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Rich:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>That was so well said I am going to include it in a footnote to a motion for reconsideration I am filing in the court of appeals. Haven’t figured out what to cite as authority, though.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:13.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Rod Harmon</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:13.0pt;font-family:"Arial","sans-serif";color:#1F497D'> </span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:13.0pt;font-family:"Arial","sans-serif";color:#1F497D'>RODNEY T. HARMON</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'> Attorney at Law</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'> P.O. Box 1066</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'> Bothell, WA 98041</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'> Tel: (425) 402-7800</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'> Fax: (425) 458-9096</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <a href="http://www.rodharmon.com"><span style='color:#0563C1'>www.rodharmon.com</span></a></span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#1F497D'> <a href="mailto:rodharmon@msn.com"><span style='color:#0563C1'>rodharmon@msn.com</span></a></span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><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:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Rich McEntee<br><b>Sent:</b> Thursday, June 21, 2018 10:21 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Listserve Q<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Rod<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>It is not really a title company issue as much as a legal issue that title companies often catch. <o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>The creation of a trust involves the separation of rights to the trust property — the title to trust property is split between the trustee and the beneficiaries. The trustee holds legal title to the property and the beneficiaries hold equitable title. As the trustee holds legal title to the property, the property is held in the trustee's name. The trust is not a legal entity that can hold properly. It is simply a name/term that denotes the relationship between the grantor and the trustee. Thus, when it is said that property is being transferred to a trust, what is really meant is that property is being transferred to a trustee to be held “<i>in trust</i>” for the benefit of someone else. <o:p></o:p></p></div><div><div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Regards<o:p></o:p></p></div><div><p class=MsoNormal>Rich<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p><div id=AppleMailSignature><div><p class=MsoNormal><b>Rich McEntee</b><o:p></o:p></p></div><div><p class=MsoNormal><b>McEntee Law Office</b><o:p></o:p></p></div><div><p class=MsoNormal><span style='color:black'>3800 Bridgeport Way W Ste A411</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='color:black'>University Place, WA 98466</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='color:black'><a href="tel:253.227.9894">253.227.9894</a></span><o:p></o:p></p></div><div><p class=MsoNormal><a href="mailto:jrmcentee@gmail.com"><span style='color:black'>jrmcentee@gmail.com</span></a><o:p></o:p></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p></div><div><p class=MsoNormal>IMPORTANT/CONFIDENTIAL: This e-mail message, and any attachments accompanying it,may contain confidential information, including information protected by attorney-client privilege. The information is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message. If you are not the intended recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission. Rather, please promptly notify the sender by reply e-mail, and then destroy all copies of the message and its attachments, if any.<o:p></o:p></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><o:p> </o:p></p></div><div><p class=MsoNormal><span class=apple-style-span>Sent from my iPhone</span><o:p></o:p></p></div><div><div><p class=MsoNormal><o:p> </o:p></p></div></div></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><br>On Jun 21, 2018, at 9:10 PM, John J. Sullivan <<a href="mailto:sullaw@comcast.net">sullaw@comcast.net</a>> wrote:<o:p></o:p></p></div></div></div></div></div></body></html>