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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">Yikes indeed. Although it sounds easy, inexpensive, etc., lots of problems could surface. What if the client forgets about the deed in your file and goes out and signs
and records a different deed, and then dies. What do you do? (I had that happen once.) What if the client’s estate plan changes due to remarriage, death of a beneficiary, etc.? And after your client dies, who exactly is your client? And (as you mention)
you die or retire? And will a title insurance company be willing to insure title based on a deed recorded years later, after death. And then there are issues with using a quitclaim deed. The list of issues goes on and on . . .
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<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Times New Roman",serif">I suggest that we not hold unrecorded deeds for our clients. Ever. As noted above, I did it once. Never again.<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>
<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>
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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>Sarah McCarthy<br>
<b>Sent:</b> Thursday, January 4, 2024 11:23 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Deed signed prior to death (not recorded and no REETA executed)<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">I recently saw this done without a probate in California, relating to California properties -- the CA attorney had helped the person sign a couple of Quit Claim Deeds many years
ago, conveying the properties to the person's Revocable Living Trust that the CA attorney had also helped the person sign many years ago, on the same date that the deeds were signed -- but the plan had apparently been for the CA attorney to hold the original
deeds in his client file until learning that the client had died, at which time the CA attorney would proceed to record the deeds. I don't know who signed the CA equivalent REETA for the grantor and grantee before recording -- possibly this was not required
in CA, but I would expect there is a CA equivalent. The CA county apparently accepted this post-mortem recording without any issue. I was informed that this CA attorney said that this procedure is something they do "all the time." I have not (yet) inquired
further. I am guessing that this procedure must have something to do with the CA property tax re-assessment rules, Prop 13, etc., but I would have assumed that a person's transfer into an RLT (a disregarded entity for most, if not all, other tax purposes)
would not trigger any reassessment. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Garamond",serif">At first blush, I don't think this would fly in Washington, for the same reasons this question is being asked. And I would never advise with this arrangement. The basic notion
of holding original client deeds for years, potentially decades (as happened in this case), with an ongoing custodial duty to record the deeds post-mortem, makes me verrrrry nervous. What if the attorney retires, or dies? Yikes. <o:p></o:p></span></p>
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<p style="margin:0in"><b><span style="font-family:"Arial",sans-serif;color:black">Sarah O’Farrell McCarthy</span></b><o:p></o:p></p>
<p style="margin:0in"><b><span style="font-family:"Arial",sans-serif;color:black">(Pronouns: she / her)<br>
</span></b><span style="font-family:"Arial",sans-serif">Attorney, Partner | <span style="color:black">
Kelly, Arndt & Walker, Attorneys at Law, PLLP</span></span><span style="color:#1F497D"><br>
</span><span style="font-family:"Arial",sans-serif;color:black">P.O. Box 290 | 6443 Harding Avenue | Clinton, WA 98236</span><o:p></o:p></p>
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<p class="MsoNormal">On Thu, Jan 4, 2024 at 10:36 AM Heather de Vrieze <<a href="mailto:heatherd@westseattlelaw.com">heatherd@westseattlelaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt">Julie,</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt">I would consider opening probate to execute a new deed (inheritance) based on the provision of the Will. While I can see arguments on both sides of
this, I am concerned that the lifetime deed (gift) would not qualify the beneficiary for a step-up in basis, or would be harder to argue when the deed/REETA/supplement are executed as a gift.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt">Probate and a deed out of the estate provides clarity. (for title too)</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt">Heather</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law</span></i><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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>Julie Martiniello<br>
<b>Sent:</b> Thursday, January 4, 2024 10:08 AM<br>
<b>To:</b> Trust and Probate Section <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Deed signed prior to death (not recorded and no REETA executed)<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Hello All,<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I have a Client where Decedent executes a deed transferring title prior to his death. However, no REETA was done and the deed was not recorded. This is the only asset in the estate.
Client intends to keep the property and no plans to sell or finance- or I would just ask the title company their requirements. Decedent's Will also bequeathed property to the Client. <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">My thoughts are that no one has legal authority to sign as the Grantor(or Agent for Grantor), without being appointed as PR by a court. It seems like a lot to open a probate for
this one signature. I wanted to see if anyone has thoughts on if there are any other solutions or if someone can sign the REETA on behalf of the Decedent without a probate?<br clear="all">
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<span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Respectfully,</span><o:p></o:p></p>
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<span style="font-size:13.5pt;font-family:"Garamond",serif;color:#44546A">Julie Martiniello, Partner</span><o:p></o:p></p>
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<span style="font-size:13.5pt;font-family:"Garamond",serif;color:#44546A">Dimension Law Group, PLLC</span><o:p></o:p></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Office:</span></b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"> 206-973-3500│<b>Fax:</b> 206-577-5090</span><o:p></o:p></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Email: </span></b><u><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"><a href="mailto:synthia@dimensionlaw.com" target="_blank"><span style="color:#44546A">julie@dimensionlaw.com</span></a></span></u><o:p></o:p></p>
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<span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">631 Strander Blvd, Bldg A, Suite G, Tukwila, WA 98188</span><o:p></o:p></p>
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<span style="font-size:10.0pt;font-family:"Garamond",serif;color:#44546A">PRIVILEGED AND CONFIDENTIAL: This email (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information.
If you are not the intended recipient, or the employee or agent responsible to deliver it to the intended recipient, you are notified that any review, dissemination, distribution or copying of this email is prohibited. If you have received this email in error,
please immediately notify us by email, facsimile, or telephone; return the email to us at the email address below; and destroy all paper and electronic copies. </span><o:p></o:p></p>
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<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
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ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
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