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<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Good Friday morning everyone.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Client owns real property in Mason County. Title is held by client individually and as Trustee of his deceased spouse’s Credit Trust. Client wants to give his daughter the property and the
Credit Trust enables him (the Trustee) to <i>distribute </i>the Trust ownership in the property to his daughter.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">I intended to prepare a single Deed conveying title from client in his personal and fiduciary and Trustee capacity to his daughter using the Gift exemption (WAC 458-61A-201) and distribution
from irrevocable trust exemption (WAC 458-61A-210). My research indicates, however, that Counties and the DOR will NOT accept two WAC Exemptions on a single REETA.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Must I prepare and record TWO Deeds and two REETAs, one conveying title from the surviving spouse to the daughter and one from the Irrevocable Trust to the daughter?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif">Thank you for your help and have a great weekend.
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<p class="MsoNormal"><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Monotype Corsiva";color:blue;mso-ligatures:none">Stuart Scarff<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy;mso-ligatures:none">3035 Island Crest Way, Suite 201</span><span style="font-size:9.0pt;font-family:"Times New Roman",serif;color:navy;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy;mso-ligatures:none">Mercer Island, WA 98040</span><span style="font-size:9.0pt;font-family:"Calibri",sans-serif;color:navy;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy;mso-ligatures:none">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;mso-ligatures:none"><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_4" src="cid:image001.png@01DCEF53.82B164A0" alt="Description: FaceBook-icon"></span></a><span style="color:#1F497D;mso-ligatures:none"> </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_6" src="cid:image002.png@01DCEF53.82B164A0"></span></a><span style="font-size:9.0pt;font-family:"Comic Sans MS";color:navy;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:Webdings;color:#008040;mso-ligatures:none">P</span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#008040;mso-ligatures:none"> Please consider the environment before printing
this e-mail</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:7.5pt;color:navy;mso-ligatures:none">This message and any attachments 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. Thank you.</span><span style="mso-ligatures:none"><o:p></o:p></span></p>
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