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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><span style='font-family:"Franklin Gothic Book",sans-serif'>After the transferor of a Transfer on Death Deed dies, WAC 458-61A-2-202(6)(d) says that the death certificate needs to be recorded. OK, that’s easy. However, the example in WAC 458-61A-303(4)(c) says that in order to perfect title, the beneficiaries of the TODD must record the death certificate and sign the Excise Tax Affidavit claiming the appropriate exemption. So here’s my question: As a practical matter, who signs the affidavit on the Grantor line of the form? By definition, the Grantor is deceased before this affidavit even comes into play, and chances are the TODD was used as a probate avoidance technique and there’s probably no PR appointed to stand in the Grantor’s shoes or act as the Grantor’s agent. Has anyone else had this come up before?<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Franklin Gothic Book",sans-serif'>Thanks,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Franklin Gothic Book",sans-serif'>Steve Aita<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>---------</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>This e-mail is covered by the U.S. Electronic Communications Privacy Act, 18 U.S.C. 2510-2521. This e-mail was sent by an attorney or his agent, is intended only for the addressee's use, and may contain confidential information and/or information protected by the attorney-client privilege. If you are not the intended recipient, nor the employee or agent responsible for delivering it to the intended recipient, you are hereby notified that any dissemination or copying of this transmission (including any attachments) is strictly prohibited. If you have received this e-mail in error, please delete it and immediately notify the sender by reply e-mail. Thank you.</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'> </span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>P. Stephen Aita</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>Attorney at Law</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>Admitted in Washington & Idaho</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'> </span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>3010 Harborview Dr., Suite 301</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>Gig Harbor, WA 98335-1977</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>Tel.: (253) 858-5434</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'>Fax: (253) 276-2373</span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'> </span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'><a href="steve@aitalaw.com"><span style='color:#0563C1'>steve@aitalaw.com</span></a></span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'><a href="www.aitalaw.com"><span style='color:#0563C1'>www.aitalaw.com</span></a></span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif'><a href="www.facebook.com/aitalaw"><span style='color:#0563C1'>www.facebook.com/aitalaw</span></a></span><span style='font-family:"Franklin Gothic Book",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>