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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">I have not seen anything that suggests that the state of organization of the LLC makes any difference.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Phil Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Philip N. Jones<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Duffy Kekel LLP<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">900 S.W. Fifth Ave. Suite 2500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Portland, OR 97204<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif"><a href="mailto:pjones@duffykekel.com"><span style="color:#0563C1">pjones@duffykekel.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-1371 – office<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 853-1482 – cell<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">(503) 226-3574 - fax<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Shannon Jones<br>
<b>Sent:</b> Wednesday, January 26, 2022 12:06 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] WA Estate Tax on LLC owned property<o:p></o:p></p>
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<p class="MsoNormal">Listmates, My clients reside outside of WA. They are purchasing a family vacation property here. There is no intent to rent the vacation property or use for any true business purpose. They would like me to setup a WA LLC to hold the property
such that it is will be determined as an intangible asset for WA estate tax purposes. Per DOR Special Notice effective 6/1/20, this will work even if we have a Washington limited liability company, correct? Thanks in advance for input - Shannon<o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:13.0pt;font-family:"Times New Roman",serif;color:#323E4F">Shannon R. Jones | Attorney
</span></b><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#323E4F"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#323E4F">Campbell Barnett PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">P: 253.848.3513| F: 253.845.4941</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">317 South Meridian</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">Puyallup, WA 98371</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><a href="mailto:shannonj@campbellbarnettlaw.com"><span style="font-size:10.0pt;color:#2F5496">shannonj@campbellbarnettlaw.com</span></a></span><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#2F5496">
</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#2F5496"><o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:#4472C4"><a href="https://campbellbarnettlaw.com/"><span style="color:#4472C4">campbellbarnettlaw.com</span></a></span></u><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Times New Roman",serif;color:black">This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this matter is
transmitted to you in error, please delete and notify the sender immediately.</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
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