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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>This is <i style='mso-bidi-font-style:normal'>bogusness</i> by the Treasurer. Delivery of the deed <span style='mso-spacerun:yes'> </span>before death to the child was sufficient. The transfer is exempt, as a gift, assuming no debt. So no tax due; nothing to be gained by the Treasurer being an obstructionist. Literal reading of 458-61A-201<span style='mso-spacerun:yes'> </span>does state that grantor and grantee shall sign. But section 303 says the agent of grantor or grantee may usually sign.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>I would go to the DOR excise tax people on this and see if they can straighten out the Treasurer.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'>The estate could issue a deed and report as a distribution, but the timing of the gift to child may have bearing on whether the property is included in the estate for estate tax purposes. If there is no concern with estate tax, then issuing a new deed and REETA out of the estate may be the path of least resistance.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='mso-ascii-font-family:Calibri;mso-fareast-font-family:"Times New Roman";mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";color:#1F497D;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='mso-ascii-font-family:Calibri;mso-hansi-font-family:Calibri;mso-bidi-font-family:"Times New Roman";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";mso-fareast-font-family:"Times New Roman"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Anna Franz<br><b>Sent:</b> Tuesday, April 02, 2019 3:04 PM<br><b>To:</b> 'wsbapt@lists.wsbarppt.com'<br><b>Subject:</b> [WSBAPT] REET affidavit execution by PR<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Parent gifts parcel of property to Child via quit claim deed. Deed is never recorded and no REET affidavit executed by Parent. Parent dies. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Child, who is also personal representative of Parent’s Estate, tries to file REET affidavit under gift exemption in WAC 458-61A-201 signing as PR on behalf of grantor. County and Department of Revenue claim that WAC 458-61A-201(5)(a)’s requirement that the supplemental “statement must be signed by both the grantor and the grantee” cannot be satisfied by the Child signing as PR. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Any suggestions on challenging this interpretation would be greatly appreciated. Thanks in advance. <o:p></o:p></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>Anna Franz<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Lemargie Kenison Franz And Whitaker<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>107 D Street NW / PO Box 965<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Ephrata, WA 98823<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Voice: (509) 754-2493<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>Fax: (509) 754-4022<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>E-mail: afranz@basinlaw.com<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>Please be advised that this e-mail and any files transmitted with it are<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>confidential attorney-client communication or may otherwise be<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>privileged or confidential and are intended solely for the recipient or<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>entity to whom they are addressed. If you are not the intended<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>recipient, please do not read, copy or retransmit this communication but<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>destroy it immediately. Any unauthorized dissemination, distribution or<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'>copying of this communication is strictly prohibited.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>