<div dir="ltr"><div><div class="gmail_default" style="font-size:large"></div><div class="gmail_default" style="font-size:large">It's amazing to me that people who don't have ties to WA consider moving here. The lack of an income tax is nice but perhaps very temporary. I love Spokane for what it was when I moved here but it's such a different place. Not all change is good.......</div><br clear="all"></div><div><div dir="ltr" class="gmail_signature" data-smartmail="gmail_signature"><div dir="ltr"><div><br></div><div><span style="color:rgb(56,118,29);font-family:georgia,serif;font-size:large"><br></span></div><div><span style="color:rgb(56,118,29);font-family:georgia,serif;font-size:large">Thank you.</span></div><div><span style="color:rgb(56,118,29);font-family:georgia,serif;font-size:large">Diane Kiepe, J.D., LL.M. Taxation</span></div><div><font color="#38761d" face="georgia, serif" size="4">Kiepe Estate and Probate, PLLC<br></font><div><font size="4" face="georgia, serif" color="#38761d"><a href="mailto:diane@kiepelaw.com" target="_blank">diane@kiepelaw.com</a></font></div><div><font size="4" face="georgia, serif" color="#38761d">200 N. Mullan Rd., Suite 203</font></div><div><font size="4" face="georgia, serif" color="#38761d">Spokane Valley, WA 99206</font></div></div><div><span style="color:rgb(56,118,29);font-family:georgia,serif;font-size:large">509-808-2087</span></div><div><div><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">Confidentiality</span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px"> Notice: This page and any accompanying documents contain information that is </span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">confidential</span><span style="color:rgb(105,105,105);font-family:Verdana,sans-serif;font-size:10px">, privileged, or exempt from disclosure under applicable law and is intended for the exclusive use of the addressee. This information is private and protected by law. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution, or use of the contents of this information in any manner is strictly prohibited.</span></div></div></div></div></div><br></div><br><div class="gmail_quote gmail_quote_container"><div dir="ltr" class="gmail_attr">On Fri, Oct 30, 2026 at 9:22 AM Joshua McKarcher <<a href="mailto:josh@mckarcherlaw.com">josh@mckarcherlaw.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
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Deferring, as I will, on the "insurable" adjective, to your friendly local title officer who you will always want in your back pocket to confirm ideas like the one I suggest below, it should be as simple as gathering, at most (because maybe it is a Manager-managed
LLC, who knows?), the signatures of the people who deeded into the LLC (as members)
<u>minus</u> the signature of the one member bought out of the LLC (who is no longer a member). </div>
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The document memorializing his release of his interest in the LLC (and thus his dissociation as a member) would be the document that gives the title underwriter confidence that all the remaining interested parties to the LLC are participating. </div>
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That should be easy to do. </div>
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I suspect some will be critical of me for saying this given the cost of recording deeds, but I would deed once from the LLC to the individuals using one WAC exemption and REETA, and then I would deed a second time from those individuals into their new trust,
if that is the vehicle they are choosing.</div>
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That second step will involve a different WAC exemption. </div>
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The two-step process will make sure that they/you/title co. are being thoughtful of the change in control (of LLC interests) on the LLC transfer and any excise tax that may result.</div>
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Because by not filing the LLC annual reports and administratively dissolving, they also "excused themselves" 😉 from answering the questions on those annual reports about the ownership of real property inside the LLC and any sale or transfer of any LLC interest
that might've prompted them to file a change of control excise tax form.</div>
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"Washington: who <u>wouldn't</u> want to own and transfer real property interests here?"</div>
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Best, Josh </div>
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<b style="font-size:12pt;color:black;font-family:Aptos,Aptos_MSFontService,-apple-system,Roboto,Arial,Helvetica,sans-serif">Joshua McKarcher</b><br>
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<span style="font-family:Aptos,Aptos_MSFontService,-apple-system,Roboto,Arial,Helvetica,sans-serif;font-size:12pt;color:black"><i>Attorney, Owner</i><br>
McKarcher Law PLLC<br>
o: </span><span style="font-family:Aptos,Aptos_MSFontService,-apple-system,Roboto,Arial,Helvetica,sans-serif;font-size:12pt;color:currentcolor"><a href="tel:(509)%20758-3345" value="+15097583345" target="_blank">(509) 758-3345</a></span><span style="font-family:Aptos,Aptos_MSFontService,-apple-system,Roboto,Arial,Helvetica,sans-serif;font-size:12pt;color:black"><br>
</span><span style="font-family:Aptos,Aptos_MSFontService,-apple-system,Roboto,Arial,Helvetica,sans-serif;font-size:12pt;color:rgb(70,158,245)"><a href="mailto:josh@mckarcherlaw.com" style="color:rgb(70,158,245);margin-top:0px;margin-bottom:0px" target="_blank"><u>josh@mckarcherlaw.com</u></a></span></p>
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<span style="font-family:Aptos,Aptos_MSFontService,-apple-system,Roboto,Arial,Helvetica,sans-serif;font-size:12pt;color:rgb(70,158,245)"><img src="cid:ii_1a18db9f3b11e1bed3b1" alt="signatureImage" id="m_9132753669046819813id-signature-image-5B61E5D3-D6F4-4CBB-9F74-90AE3C17FC19" width="169" height="77" style="width: 169px; height: 77px; margin-top: 0px; margin-bottom: 0px;"></span></p>
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<div id="m_9132753669046819813divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" style="font-size:11pt" color="#000000"><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>> on behalf of <a href="mailto:Jeff@bellanddavispllc.com" target="_blank">Jeff@bellanddavispllc.com</a> <<a href="mailto:Jeff@bellanddavispllc.com" target="_blank">Jeff@bellanddavispllc.com</a>><br>
<b>Sent:</b> Friday, 30 October 2026 09:03:54<br>
<b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>>; 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] In active LLC - transfer of real property to living trust</font>
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<p><span style="font-size:11pt">Listmates:</span></p>
<p><span style="font-size:11pt"> </span></p>
<p><span style="font-size:11pt">For estate planning purposes, PC and siblings transferred rental real property into an LLC. After covid and the new landlord-tenant act, the property was taken out of the rental pool and one sibling bought
out. The other siblings let the LLC license lapse. Now the remaining members want to transfer the property to a Trust. Can the remaining members sign a deed on behalf of the LLC and transfer insurable title to a newly formed trust?</span></p>
<p><span style="font-size:11pt"> </span></p>
<p><span style="font-size:11pt">Jeff Davis</span></p>
<p><span style="font-size:11pt"> </span></p>
<p><b><span style="font-size:11pt;font-family:Tahoma,sans-serif">W. Jeff Davis</span></b></p>
<p><b><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black">BELL & DAVIS PLLC</span></b></p>
<p><b><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black">Attorneys at Law</span></b><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black"><br>
P.O. Box 510</span></p>
<p><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black"><a href="https://www.google.com/maps/search/720+E.+Washington+Street,+Suite+105+%0D%0ASequim+WA+98382?entry=gmail&source=g">720 E. Washington Street, Suite 105</a><br><a href="https://www.google.com/maps/search/720+E.+Washington+Street,+Suite+105+%0D%0ASequim+WA+98382?entry=gmail&source=g">
Sequim WA 98382</a><br>
Phone: <a href="tel:(360)%20683-1129" value="+13606831129" target="_blank">(360) 683.1129</a> <br>
Fax: <a href="tel:(360)%20683-1258" value="+13606831258" target="_blank">(360) 683.1258</a> <br>
email: </span><span style="font-size:10pt;font-family:Tahoma,sans-serif"><a href="mailto:jeff@bellanddavispllc.com" target="_blank"><span style="color:rgb(5,99,193)">jeff@bellanddavispllc.com</span></a><span style="color:black"><br>
</span></span><span style="font-size:11pt"><a href="http://www.bellanddavispllc.com/" target="_blank"><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:blue">www.bellanddavispllc.com</span></a></span><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black"><br>
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