<div dir="ltr"><div class="gmail_default" style="font-size:small">I usually create a "Certification of Trust" under RCW 11.98.075 to satisfy the documentary requirements: <a href="https://app.leg.wa.gov/rcw/default.aspx?cite=11.98.075">https://app.leg.wa.gov/rcw/default.aspx?cite=11.98.075</a></div><div class="gmail_default" style="font-size:small"><br></div><div class="gmail_default" style="font-size:small">Jefferson County prefers the cite WAC 458-61A-202(6)(e) with the explanation "a transfer of real property as inheritance from a trust for which no consideration is paid is exempt from the real estate excise tax", and then attach the executed Certification of Trust and death certificate(s) for the trustor(s) to the deed and record (after processing the REET Affidavit, of course).</div><div class="gmail_default" style="font-size:small"><br></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div style="font-family:arial;font-size:small">Best,</div><div style="font-family:arial;font-size:small">David J. Faber</div><div style="font-family:arial;font-size:small">Faber Feinson PLLC</div><div style="font-family:arial;font-size:small">800 Polk Street, Suite B</div><div style="font-family:arial;font-size:small">Port Townsend, WA 98368<br>(360) 379-4110</div><div style="font-family:arial;font-size:small"><br></div><div style="font-family:arial;font-size:small"><span style="font-family:Helvetica">*** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL. This communication may contain privileged or other confidential information. If you are not the intended recipient, or believe that you have received this communication in error, please do not print, copy, retransmit, disseminate, or otherwise use the information. Also, please indicate to the sender that you have received this communication in error, and destroy the copy you received.***</span></div></div></div></div><br></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Tue, Mar 9, 2021 at 3:19 PM Heather de Vrieze <<a href="mailto:heatherd@westseattlelaw.com">heatherd@westseattlelaw.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
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<p class="MsoNormal"><span style="font-size:12pt">Josh,<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt">I think you need to use 458-61A-210<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt">Then you can use the documentation of (5)(a) or (5)(b). I tend to use the trustee statement option for these.<u></u><u></u></span></p>
<p class="MsoNormal" style="text-indent:0.5in;background:white"><span style="font-size:12pt;font-family:Helvetica,sans-serif;color:black">(5) <b>Documentation.</b> When real property is transferred to or from a testamentary trust, or real property is transferred
to or from an irrevocable trust, the following must be available to the department upon request, and provided to the county treasurer and recorded with the county auditor:<u></u><u></u></span></p>
<p class="MsoNormal" style="text-indent:0.5in;background:white"><span style="font-size:12pt;font-family:Helvetica,sans-serif;color:black">(a) A certified copy of the death certificate and a copy of that portion of the trust instrument showing the authority
of the grantor; or<u></u><u></u></span></p>
<p class="MsoNormal" style="text-indent:0.5in;background:white"><span style="font-size:12pt;font-family:Helvetica,sans-serif;color:black">(b) A statement signed by the trustee or the grantor, or the representative of the trustee or grantor containing the
following information:<u></u><u></u></span></p>
<p class="MsoNormal" style="text-indent:0.5in;background:white"><span style="font-size:12pt;font-family:Helvetica,sans-serif;color:black">(i) The name, address, and telephone number of the trustee or grantor, and/or representative of the trustee or grantor
who is authorized to represent the trustee or grantor before the department of revenue;<u></u><u></u></span></p>
<p class="MsoNormal" style="text-indent:0.5in;background:white"><span style="font-size:12pt;font-family:Helvetica,sans-serif;color:black">(ii) The character of the trust, e.g., testamentary, irrevocable living trust, etc.;<u></u><u></u></span></p>
<p class="MsoNormal" style="text-indent:0.5in;background:white"><span style="font-size:12pt;font-family:Helvetica,sans-serif;color:black">(iii) The nature of the transfer:<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt">Heather<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt"><u></u> <u></u></span></p>
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<p class="MsoNormal"><span style="font-size:16pt;font-family:"Vladimir Script";color:rgb(31,73,125)">Heather S. de Vrieze</span><b><span style="font-size:16pt;color:rgb(31,73,125)"><br>
</span></b><i><span style="font-family:Garamond,serif;color:rgb(31,73,125)">Attorney-at-Law<u></u><u></u></span></i></p>
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<p class="MsoNormal"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">3909 California Avenue SW<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">Seattle, WA 98116-3705
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">(206)938-5500
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<p class="MsoNormal"><a href="mailto:heatherd@westseattlelaw.com" target="_blank"><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">heatherd@westseattlelaw.com</span></a><span style="font-size:10pt;font-family:Nyala;color:rgb(68,82,78)">
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<p class="MsoNormal"><span style="font-size:12pt"><u></u> <u></u></span></p>
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<div style="border-right:none;border-bottom:none;border-left:none;border-top:1pt solid rgb(225,225,225);padding:3pt 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Josh Grant<br>
<b>Sent:</b> Tuesday, March 9, 2021 2:23 PM<br>
<b>To:</b> wsbar trust <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] REEET exemption WAC transfer via testamentary trust<u></u><u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">I am trying to figure out the correct WAC and documentation that the county needs. Client is trustee of a testamentary trust and the Trustee is deeding the land in trust to its beneficiary and
terminating the trust.</span><span style="font-size:14pt;color:black"><u></u><u></u></span></p>
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<div>
<p class="MsoNormal"><span style="font-size:13.5pt;color:black">458-61A-202 seems close but both it and 210(1) both talk about recording “that portion of the trust instrument showing the authority of the grantor” . The will doesn’t specifically have such a
provision.</span><span style="font-size:14pt;color:black"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Thanks</span><span style="font-size:14pt;color:black"><u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Josh</span><span style="font-size:14pt;color:black"><u></u><u></u></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18pt;font-family:Calibri,sans-serif;color:rgb(0,64,128)">Joshua F. Grant</span></strong><span style="font-size:14pt;color:rgb(0,64,128)"><br>
</span><span style="font-size:14pt;color:black"><img border="0" width="207" height="43" style="width: 2.1567in; height: 0.4477in;" id="gmail-m_8434142572507517106Picture_x0020_1" src="cid:1781ea9a725692e333" alt="advocates"></span><span style="font-size:14pt;color:black"><br>
</span><span style="color:rgb(0,64,128)">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14pt;color:black"><u></u><u></u></span></p>
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