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<p class="MsoNormal"><span style="font-size:11.0pt">Yes, to the extent extra money needs to be added to even out the distributions. It’s best to do a TEDRA agreement that sets out the calculations and everybody confirms that the residence is worth $X, buyer’s
inheritance interest is $Y, and therefore buyer will pay $(X-Y). Also have to decide who pays the excise tax and closing costs, does buyer want title insurance, etc.
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<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Sayre Law Offices, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#467886">eric@sayrelawoffices.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Jon Fritzler<br>
<b>Sent:</b> Tuesday, September 23, 2025 11:27 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com> <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBAPT] Excise tax question<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Listservees,<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Is the sale of a beneficiary's interest in decedent's residence to another beneficiary subject to excise tax? The other assets in the estate are not sufficient to do a non-pro rata
distribution of the residence to the beneficiary who wants it - although a partial non-pro rata distribution could be done.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Jon M. Fritzler<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black;background:white">Attorney at Law</span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<p style="background:white"><span style="font-family:"Arial",sans-serif;color:black">11015 NE Fourth Plain Blvd., Suite D</span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Arial",sans-serif;color:black">Vancouver, WA 98662<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black;background:white">Tel. 360.818.4431<br>
Eml <a href="mailto:fritzlerlaw@outlook.com" target="_blank">fritzlerlaw@outlook.com</a></span><span style="font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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