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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in;word-wrap: break-word;-webkit-nbsp-mode: space;line-break:after-white-space'><div class=WordSection1><p class=MsoNormal><span style='mso-bidi-font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman";color:#1F497D'>If you use the inheritance exemption for excise tax, the Treasurer will be looking for a copy of the Trust instrument and maybe even a death certificate. Might be easier to report this as a simple gift deed under </span><b><span style='font-size:13.5pt;mso-fareast-font-family:"Times New Roman"'>WAC 458-61A-201.<o:p></o:p></span></b></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-weight:bold'>This assumes no lien for debt on the property. Deed could be a QCD.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-weight:bold'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></b></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-weight:bold'>However, having said that, I would prepare an affidavit in form suitable for recording, executed by Mom/Trustee that explains the circumstances of her receipt of the property and lack of any formal trust instrument, in case that becomes an issue in the future. Process the deed, then record this affidavit later. (this would be my strategy to keep the Affidavit out of the hands of meddling treasurer’s office employees). <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-weight:bold'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-weight:bold'>Purpose of recording the Affidavit is to provide evidence for later title insurance issuance, as this will be an issue in subsequent transfers.<o:p></o:p></span></p><p class=MsoNormal><span style='mso-bidi-font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";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='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";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='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";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='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";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='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";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='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";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-bidi-font-size:11.0pt;font-family:"Calibri","sans-serif";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>Neli Espe, J.D. - Olympic Legal<br><b>Sent:</b> Monday, September 16, 2019 4:35 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> [WSBAPT] Land deeded "in trust" to minor who is now adult but no trust created<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Dear Listmates, <o:p></o:p></span></p><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Client, Jane Doe, obtained title to land from grand-parent when she was a minor in a statutory warranty deed which reads as follows:<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>… to JANE DOE <b>in trust</b>, BETTY DOE, Trustee<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Betty Doe is Jane Doe’s mom.<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Now, Jane Doe is in her late 20’s and wants to eliminate the trust. There is no trust instrument. <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Client and client’s mom believe the “in trust” language was meant to keep the property in trust only until Jane Doe reaches age 18. Property is in Okanogan County.<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>What would be the best way to resolve this issue?<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Best regards,<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='mso-fareast-font-family:"Times New Roman"'>Neli<o:p></o:p></span></p></div><div><div><p class=MsoNormal><span style='font-size:9.0pt;mso-fareast-font-family:"Times New Roman";color:#5BD2E6'>________________________________</span><span style='font-size:9.0pt;mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;mso-fareast-font-family:"Times New Roman"'><o:p> </o:p></span></p></div><div><p class=MsoNormal><b><span style='font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#1B40AF'>Neli Espe, J.D. | Olympic Legal </span></b><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#133FE9'> 2114 Commercial Ave., Anacortes </span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#133FE9'> T: 360.630.3635</span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#133FE9'> W; <a href="http://olympiclegal.com">olympiclegal.com</a></span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#133FE9'>Business </span><b><span style='font-size:9.0pt;font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#1B40AF'>| </span></b><span style='font-size:9.0pt;font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#133FE9'>Real Estate </span><b><span style='font-size:9.0pt;font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#1B40AF'>| </span></b><span style='font-size:9.0pt;font-family:"Eurostile","serif";mso-fareast-font-family:"Times New Roman";color:#133FE9'>Estate Planning</span><span style='mso-fareast-font-family:"Times New Roman"'><o:p></o:p></span></p></div></div></div></body></html>