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<p>This is pretty much how we have been handling CPA's, in the two
steps that you outline. The counties are generally fine with us on
the first step where we're just recording the CPA with an attached
death certificate. Where the counties (Island, Snohomish, and
King) dig their heels in is when we subsequently attempt to record
the CPA Affidavit (with death certificate and REETA). <br>
</p>
<p>Island County Treasurers office just sent back our CPA Affidavit
stating that "Per the Department of Revenue Real Estate Excise Tax
(DORREET) division a Community Property Agreement (CPA) cannot by
used to transfer ownership of property in Washington State. A
separate deed for conveyance of title is required."</p>
<p>When we talk to the title companies they are also dumbfounded as
to why these are getting rejected. It sounds like we may need to
get the DOR involved and see if they can offer some direction to
the Counties.<br>
</p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Very Truly Yours,</p>
<p class="MsoNormal">Ryan P. Coon</p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. </p>
<p class="MsoNormal"><i><o:p> </o:p></i></p>
<p class="MsoNormal">10101 - 270th St. NW </p>
<p class="MsoNormal">Stanwood, WA 98292 </p>
<p class="MsoNormal">(360) 629-2900 (Telephone) </p>
<p class="MsoNormal">(360) 629-0220 (Fax) </p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This message contains confidential and
privileged
information that is intended only for the named recipient(s).<span
style="mso-spacerun:yes"> </span>Unless you are the named
recipient or
authorized agent thereof, you are prohibited from reading,
copying,
distributing or otherwise disseminating such information.<span
style="mso-spacerun:yes"> </span>If you receive this
communication in error,
please notify the sender immediately.</p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</div>
<div class="moz-cite-prefix">On 7/16/2021 6:17 PM, Joshua McKarcher
wrote:<br>
</div>
<blockquote type="cite"
cite="mid:MW3PR11MB465297E4AAF1B89142CCE526BB109@MW3PR11MB4652.namprd11.prod.outlook.com">
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<p class="MsoNormal">One important distinction here between
recording a CP agreement to memorialize it vs. recording
documents to FULFILL it (and change title):<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Recording a CP agreement <u>before</u> its
fulfillment requires no REETA because no title transfers
(e.g., if you record it after signing, even though recordation
is not required (contra Idaho, where it must be recorded in
each county where real property is located <u>before</u>
either spouse dies)). See WAC 458-61A-303(3)(g).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">But, look above (3)(g) at sub (2)(a):
Recording a death certificate and affidavit to confirm the
death of a spouse who was party to a CP agreement and to
effectuate transfer of title – i.e., to fulfill the agreement
– does require a REETA (which itself should have attached a
copy of the recorded CP agreement and a <u>
certified copy</u> of the death certificate), because title
is transferring and that transfer is exempt from tax. See WAC
458-61A-202(6)(a) (<a
href="https://app.leg.wa.gov/wac/default.aspx?cite=458-61A-202"
moz-do-not-send="true">https://app.leg.wa.gov/wac/default.aspx?cite=458-61A-202</a>).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">In sum, WAC 458-61A-303(2)(a) relates to
fulfillment of the CP agreement after one spouse dies (title
transfers = REETA required), and (3)(g) relates to the simple
recordation of the document without transfer of title (no
affect on title = no REETA required).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Same concept as with Transfer on Death
Deeds: no REETA when merely
<u>memorialized</u>, but REETA when <u>fulfilled</u>/<u>effectuated</u>.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Practice Tip: if wanting to change title
after Spouse 1’s death with a previously
<u>un</u>recorded CP agreement, do not do it all in one step.
You’re mixing WACs and staff could be confused easily.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Instead, first, record the CP agreement by
itself. Done. No REETA. (Use Simplifile – you’ll never regret
paying for it!) Nobody knows to reject anything because you’re
not announcing anyone’s death or changing title.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Now you have the document that you must
attach to the REETA to change title in step two. So, second,
submit the REETA for approval to Treasurer with proposed
affidavit supporting CP agreement and related REETA (with
attached copy of recorded CP agreement and certified DC) and
$10 check. Treasurer signs off on REETA, you record with
Auditor the affidavit in support of CP agreement with DC as
exhibit. Voila! If anyone argues, you have extremely clear
path – for each separate transaction – in the above WACs.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">(This is all so absurdly complex that I
answer these emails now and then just to provide myself a
chance to CONFIRM the law is the same as the last time I
looked! Ha!)<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Happy weekend, fearless estate planners!
Best, Josh<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">Joshua
D. McKarcher<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">McKarcher
Law PLLC<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">537
6th Street<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">Clarkston,
WA 99403<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">(509)
758-3345<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
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<span style="position:relative;top:0pt;mso-text-raise:0pt">(509)
758-3314 (fax)<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt"><a
href="mailto:josh@mckarcherlaw.com" moz-do-not-send="true"><span
style="color:#0563C1">josh@mckarcherlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt"><a
href="http://www.mckarcherlaw.com" moz-do-not-send="true"><span
style="color:#0563C1">www.mckarcherlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<b><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">
<a class="moz-txt-link-abbreviated" href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>
<a class="moz-txt-link-rfc2396E" href="mailto:wsbapt-bounces@lists.wsbarppt.com"><wsbapt-bounces@lists.wsbarppt.com></a> <b>On Behalf
Of </b>Nicholas Pleasants<br>
<b>Sent:</b> Friday, July 16, 2021 5:05 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv
<a class="moz-txt-link-rfc2396E" href="mailto:wsbapt@lists.wsbarppt.com"><wsbapt@lists.wsbarppt.com></a><br>
<b>Subject:</b> Re: [WSBAPT] community property
agreements<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">Never
had a problem recording CPA’s in King County, no REETA
required. And I don’t think it should matter what county you
record it in, as long as it becomes a public record. And
King County is on Simplifile. So perhaps a practical
solution is to record all CPA’s in King County :)<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif">Have
a nice weekend all!<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif">Best,
<o:p></o:p></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif">Nick<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>
<div style="border:none;border-top:solid #B5C4DF
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="color:black">From: </span></b><span
style="color:black"><<a
href="mailto:wsbapt-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbapt-bounces@lists.wsbarppt.com</a>>
on behalf of Joshua McKarcher <<a
href="mailto:josh@mckarcherlaw.com"
moz-do-not-send="true">josh@mckarcherlaw.com</a>><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <<a
href="mailto:wsbapt@lists.wsbarppt.com"
moz-do-not-send="true">wsbapt@lists.wsbarppt.com</a>><br>
<b>Date: </b>Friday, July 16, 2021 at 4:11 PM<br>
<b>To: </b>WSBA Probate & Trust Listserv <<a
href="mailto:wsbapt@lists.wsbarppt.com"
moz-do-not-send="true">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject: </b>Re: [WSBAPT] community property
agreements<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
</div>
<p class="MsoNormal">Yikes! No problems I’m aware of in the
southeast corner of the State here.
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Unless the law changed, it sounds like you
have some educating to do. Or, if that falls flat, I’d next be
inclined to let the county prosecutor’s office know (gently,
at first) that its clients (assessor and auditor, I presume)
are making up rules and disregarding law that could have
material impact on county citizens and expose the county to
legal liability. Perhaps an “opinion” from their prosecutor’s
office confirming that state of the relevant laws would help?
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Or maybe I’m naïve and you’ll have more of
a battle on your hands.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Another approach is to get your friends at
the local title company on board. If they confirm that title
insurers are not suddenly requesting deeds like you describe,
maybe their friends in the assessor’s and auditor’s offices
will find their way to play ball.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Good luck!<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">Joshua
D. McKarcher</span><o:p></o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">McKarcher
Law PLLC</span><o:p></o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">537
6th Street</span><o:p></o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">Clarkston,
WA 99403</span><o:p></o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">(509)
758-3345</span><o:p></o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt">(509)
758-3314 (fax)</span><o:p></o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt"><a
href="mailto:josh@mckarcherlaw.com" moz-do-not-send="true"><span
style="color:#0563C1">josh@mckarcherlaw.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="position:relative;top:0pt;mso-text-raise:0pt"><a
href="http://www.mckarcherlaw.com" moz-do-not-send="true"><span
style="color:#0563C1">www.mckarcherlaw.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1
1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<b><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbapt-bounces@lists.wsbarppt.com</a>
<<a href="mailto:wsbapt-bounces@lists.wsbarppt.com"
moz-do-not-send="true">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Robert R. Cole<br>
<b>Sent:</b> Friday, July 16, 2021 2:53 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a
href="mailto:wsbapt@lists.wsbarppt.com"
moz-do-not-send="true">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] community property agreements</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p>We are having frustrating problems in the recording of
Community Property Agreements (along with the death
certificate and an Affidavit) to transfer property to the
surviving spouse. Counties are refusing to record them,
saying that they need a deed from the surviving spouse to the
surviving spouse. Even including a REETA doesn't work. And
Island County Treasurer is now saying that the CPA doesn't
pass title, and they won't record a deed from the (now
deceased) surviving spouse's estate because the property is
still titled in the deceased spouse's name, even tho the CPA
etc was recorded over a decade ago. Are CPAs now basically
worthless?<o:p></o:p></p>
<div>
<p class="MsoNormal"
style="margin-bottom:12.0pt;punctuation-wrap:hanging;text-autospace:ideograph-other">--
<br>
<br>
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Very Truly Yours,<o:p></o:p></p>
<p class="MsoNormal">Robert R. Cole<o:p></o:p></p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">10101 - 270th St. NW <o:p></o:p></p>
<p class="MsoNormal">Stanwood, WA 98292 <o:p></o:p></p>
<p class="MsoNormal">(360) 629-2900 (Telephone) <o:p></o:p></p>
<p class="MsoNormal">(360) 629-0220 (Fax) <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">This message contains confidential and
privileged information that is intended only for the named
recipient(s). Unless you are the named recipient or
authorized agent thereof, you are prohibited from reading,
copying, distributing or otherwise disseminating such
information. If you receive this communication in error,
please notify the sender immediately.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</div>
<br>
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<pre class="moz-quote-pre" wrap="">***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***
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