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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Adrienne Keith Wills, Attorney/Mediator<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Wills Law Firm Inc. | </span><span style="font-size:12.0pt"><a href="http://www.willslawfirm.com/" title="http://www.willslawfirm.com/"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0563C1">www.WillsLawFirm.com</span></a></span><span style="font-family:"Calibri",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">1700 7th Ave #2100 | Seattle, WA 98101<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Client Meetings <i>by appointment only</i>.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Mark Anderson<br>
<b>Sent:</b> Tuesday, February 27, 2024 10:30 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Revocation of TODD?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">I'm unaware of any "standard" form of revocation for a TODD. However, I would expect any revocation to be signed by the surviving spouse and acknowledged like
any other deed. I would also ensure that the revocation itself clearly references the TODD that is being revoked, both in the body and in the indexing information on the first page.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Note that, under</span>
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">WAC 458-61A-303(3)(j) and (k), no real estate excise tax affidavit is required for either the TODD or the revocation. I would not expect the tax rolls to be affected.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Also, RCW 64.80.100 (3)(a) would apply here, regardless of the characterization of the property as being community property.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com"><span style="color:#002060">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:#002060">www.mbaesq.com</span></a><b><o:p></o:p></b></span></p>
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If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">
<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>Joshua McKarcher<br>
<b>Sent:</b> Tuesday, February 27, 2024 8:35 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Revocation of TODD?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">I think these situations come down to “will the assessor’s office and a local title company accept – i.e., change tax rolls and insure title – based on whatever you record.”
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">For my part, I’m wondering how anyone knows the property was community property such that a simple revocation by the surviving spouse is valid under the statute you mention. I could imagine
one or the other of the above entities wanting to see something like a declaration recorded with the spouse’s death certificate as an exhibit (or separately recorded) declaring it was community property and it is now held by surviving spouse individually –
and then perhaps that spouse records a new TODD next in line or “something” like that.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">But I could also imagine nobody questioning any of that and a single document simply changing the TODD as the surviving spouse.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Which is why, to come full circle, see sentence number one above.
</span><span style="font-family:"Segoe UI Emoji",sans-serif">😊</span><span style="font-family:"Calibri",sans-serif">Best, Josh
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">
<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>Adrienne Keith Wills<br>
<b>Sent:</b> Monday, February 26, 2024 5:40 PM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] Revocation of TODD?</span><o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Hi all,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Married couple worked with previous counsel to execute TODD for two properties, one to each adult child, and both TODD were recorded. One spouse has since passed. Surviving spouse now wants
to change the property each child would receive. Is there a standard revocation for a TODD? Or, would a notarized revocation that complies with RCW
<b><a href="http://app.leg.wa.gov/RCW/default.aspx?cite=64.80.080">64.80.080</a></b> and is then subsequently recorded be sufficient?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Thanks so much, Adrienne</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Calibri",sans-serif;color:black"> --</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Adrienne Keith Wills, Attorney/Mediator</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Wills Law Firm Inc. | </span><span style="font-size:12.0pt"><a href="http://www.willslawfirm.com/" title="http://www.willslawfirm.com/"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#0563C1">www.WillsLawFirm.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">1700 7th Ave #2100 | Seattle, WA 98101</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Client Meetings <i>by appointment only</i>.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:black">Voice & text: (206) 523-3047 | Fax: (206) 219-6714</span><o:p></o:p></p>
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