<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"Calibri Light";
panose-1:2 15 3 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"Georgia Pro";}
@font-face
{font-family:"Comic Sans MS";
panose-1:3 15 7 2 3 3 2 2 2 4;}
@font-face
{font-family:Webdings;
panose-1:5 3 1 2 1 5 9 6 7 3;}
@font-face
{font-family:"Monotype Corsiva";
panose-1:3 1 1 1 1 2 1 1 1 1;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
@font-face
{font-family:"Century Schoolbook";
panose-1:2 4 6 4 5 5 5 2 3 4;}
@font-face
{font-family:"Felix Titling";
panose-1:4 6 5 5 6 2 2 2 10 4;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Georgia Pro",serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</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-size:12.0pt;font-family:"Georgia Pro",serif">One Deed is sufficient to transfer title, but my concern is the Real Estate Excise Tax Affidavit (REETA). King County recently rejected (repeatedly) our proposed REETA because
it arguably required two WAC exemption cites. In your case, you’ll cite a WAC exempting the transfer to the Trust from excise tax but the transfer for consideration needs no WAC. I’m not sure what the Excise Tax will do. Hopefully they except it.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia Pro",serif"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Monotype Corsiva";color:blue">Stuart Scarff, Esq.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy">3035 Island Crest Way, Suite 201</span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy">Mercer Island, WA 98040</span><span style="font-size:9.0pt;color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy">206.236.1500<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy">206.905.5912 (fax)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy"><a href="http://www.scarfflaw.com/"><span style="color:blue">www.scarfflaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.facebook.com/ScarffLawFirm"><span style="color:blue;text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="Picture_x0020_5" src="cid:image002.png@01D92B22.71688D20" alt="Description: FaceBook-icon"></span></a><span style="color:#1F497D">
</span><a href="http://www.linkedin.com/pub/stuart-scarff/2/706/97"><span style="color:blue;text-decoration:none"><img border="0" width="24" height="24" style="width:.25in;height:.25in" id="Picture_x0020_6" src="cid:image003.png@01D92B22.71688D20" alt="Description: Linked-In-icon"></span></a><span style="color:#1F497D"> </span><a href="http://www.scarfflaw.com/"><span style="color:#1F497D;text-decoration:none"><img border="0" width="186" height="70" style="width:1.9375in;height:.7291in" id="Picture_x0020_7" src="cid:image004.png@01D92B22.71688D20"></span></a><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:Webdings;color:#008040">P</span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#008040"> Please consider the environment before printing this e-mail</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.5pt;color:navy">This message and any attachments hereto are intended for the exclusive use of the addressee and may contain proprietary, confidential and/or privileged information. If you are not the intended recipient,
please delete this message and notify me immediately that you received this message in error; and do not copy, disclose or distribute this message to anyone.</span><o:p></o:p></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Georgia Pro",serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Doris Eslinger<br>
<b>Sent:</b> Tuesday, January 17, 2023 9:29 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] 1 or 2 transfers?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I say 1 transfer: Grantors, H&W, a married couple, to Grantees, H&W, as co-trustees of Irrevocable Trust and Daughter, an unmarried person (or “a married person as her separate estate). I think this is sufficient to show that Trust and
Daughter are tenants in common with equal interests. I would appreciate others’ opinions.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:2.0pt">Regards,<span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">
<br>
<br>
</span><b><span style="color:#0070C0">Doris Eslinger</span></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><br>
</span><b><span style="font-size:9.0pt;color:#0070C0">Attorney at Law</span></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><br>
</span><b><span style="font-family:"Felix Titling";font-variant:small-caps;color:#1F497D;letter-spacing:.6pt">Eslinger Law Office,
</span></b><b><span style="font-family:"Felix Titling";color:#1F497D;letter-spacing:.6pt">PLLC</span></b><b><span style="font-family:"Garamond",serif;color:#1F497D;letter-spacing:2.0pt">
</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:2.0pt"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">2200 112th Ave NE | Suite 200 | Bellevue, WA 98004 | Phone: (425) 451-3237 |<br>
</span><b><span style="font-size:8.0pt;color:#1F497D;letter-spacing:.6pt"><br>
</span></b><span style="font-size:8.0pt;color:#1F497D">----------------------------------------------------------------------------------------------------</span><span style="font-size:8.0pt;color:black"><br>
</span><span style="font-size:8.0pt;color:#1F497D">This message and its attachments are intended only for the addressee. Please do not forward this message to others without permission. The information contained in this message is privileged, confidential,
and protected by the attorney-client or attorney work product privileges. Unauthorized forwarding, printing, copying, distribution, disclosure or use of such information is strictly prohibited. If you are not the addressee, please promptly delete this message
and notify the sender of the delivery error by return e-mail or you may call our office at (425) 451-3237. Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document.</span><o:p></o:p></p>
</div>
<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"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Leighann Hansing<br>
<b>Sent:</b> Tuesday, January 17, 2023 10:18 AM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] 1 or 2 transfers?<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Good morning, <o:p></o:p></p>
<p class="MsoNormal">RP is currently owned by married couple. It needs to be transferred to be held as tenants-in-common with trustee of irrevocable trust not paying consideration and daughter who had paid consideration for her interest. Is there any reason
this can’t occur in the same transaction? Married couple as grantors and Trustee/Daughter as grantees. It feels awkward.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height:110%;background:white"><b><span style="font-size:12.0pt;line-height:110%;font-family:"Century Schoolbook",serif;font-variant:small-caps;color:#152920;letter-spacing:-.4pt">Leigh Ann Hansing<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:110%;background:white"><b><span style="font-size:13.0pt;line-height:110%;font-family:"Century Schoolbook",serif;color:#152920">Attorney | MBA<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:110%;background:white"><span style="font-size:10.5pt;line-height:110%;font-family:"Century Schoolbook",serif;color:black">Mobile: (425) 202-5922<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:110%;background:white"><span style="font-size:9.0pt;line-height:110%;font-family:"Century Schoolbook",serif;color:black"><a href="mailto:leighann@hansinglegal.com"><span style="color:black">leighann@hansinglegal.com</span></a></span><span style="font-size:9.0pt;line-height:110%;font-family:"Century Schoolbook",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:110%;background:white"><span style="font-family:"Georgia",serif;color:black"><img border="0" width="150" height="89" style="width:1.5625in;height:.927in" id="Picture_x0020_1" src="cid:image005.png@01D92B22.71688D20"></span><span style="font-family:"Georgia",serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:110%;background:white"><b><span style="font-family:"Calibri Light",sans-serif;color:black">Mailing Address:<o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:110%;background:white"><span style="font-family:"Calibri Light",sans-serif;color:black">14201 SE Petrovitsky Rd.
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:110%;background:white"><span style="font-family:"Calibri Light",sans-serif;color:black">Suite 3A, Box 169<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:110%;background:white"><span style="font-family:"Calibri Light",sans-serif;color:black">Renton, WA 98058<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>