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<p class="MsoNormal"><span style="font-family:"Georgia Pro",serif">Hi Mark, thank you for your quick response. Yes, I prepared a deed with my client and the Trustee as Grantors, but I am not sure using the “gift” exemption for a distribution from an
<i>irrevocable </i>trust applies. My client must sign the Supplement Statement for the gift exemption, but not sure if he should sign in his personal
<i>and </i>fiduciary capacity. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Georgia Pro",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Georgia Pro",serif">Thank you for posting my question on the real property Listserve.
<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>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;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> Friday, May 29, 2026 10:18 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Must Two Deeds be filed instead of referencing two WAC Exemptions on a single REETA<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 would consider naming both your individual client and your trustee client as grantors on the deed. Although two WAC exemptions could apply, I think you should
only need to use the gift exemption because that could apply to both grantors. <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">I will share this with the Real Property Listserv and let you know if any of them have a different viewpoint.<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 Street, Suite 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>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">CONFIDENTIALITY NOTICE<br>
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product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited.
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"><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"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-size:11.0pt;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>Stuart Scarff<br>
<b>Sent:</b> Friday, May 29, 2026 10:12 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> [WSBAPT] Must Two Deeds be filed instead of referencing two WAC Exemptions on a single REETA<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:"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.
<o:p></o:p></span></p>
<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>
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<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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