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<p class="MsoNormal">Isn’t one benefit of being rich that you can live wherever you want?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Lucida Calligraphy";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">(she/her)<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law</span></i><i><span style="font-size:11.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D"><img width="189" height="105" style="width:1.9666in;height:1.0916in" id="Picture_x0020_1080170384" src="cid:image001.jpg@01DD6AC3.C96C5530"></span></i><i><span style="font-family:"Kunstler Script";color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><a href="http://www.westseattlelaw.com/"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Aptos Display",sans-serif;color:#C00000"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Aptos Display",sans-serif;color:#C00000">UPDATE<s>:</s> deVrieze | Carney PLLC will be CLOSED on FRIDAYS through January 1, 2027,
</span><span style="font-size:10.0pt;font-family:"Aptos Display",sans-serif;color:#275317">returning to
</span><span style="font-size:11.0pt;color:#275317">a five day work week January 4, 2027</span><span style="color:#275317"><o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
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<p class="MsoNormal"><span style="font-size:8.0pt;color:#A6A6A6">CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately
and delete all copies of this e-mail message and any attachment.</span><span style="font-size:16.0pt;font-family:"Cambria",serif;color:blue"><o:p></o:p></span></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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>Diane Kiepe<br>
<b>Sent:</b> Friday, October 30, 2026 9:54 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] In active LLC - transfer of real property to living trust<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:18.0pt">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.......<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">Thank you.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">Diane Kiepe, J.D., LL.M. Taxation</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">Kiepe Estate and Probate, PLLC</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D"><a href="mailto:diane@kiepelaw.com" target="_blank">diane@kiepelaw.com</a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">200 N. Mullan Rd., Suite 203</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.5pt;font-family:"Georgia",serif;color:#38761D">Spokane Valley, WA 99206</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:18.0pt;font-family:"Georgia",serif;color:#38761D">509-808-2087</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:dimgray">Confidentiality Notice: This page and any accompanying documents contain information that is confidential, 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><o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">On Fri, Oct 30, 2026 at 9:22<span style="font-family:"Arial",sans-serif"> </span>AM Joshua McKarcher <<a href="mailto:josh@mckarcherlaw.com">josh@mckarcherlaw.com</a>> wrote:<o:p></o:p></p>
<blockquote style="border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in">
<p class="MsoNormal"><span style="color:black">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). <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">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. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">That should be easy to do. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">That second step will involve a different WAC exemption. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">Because by not filing the LLC annual reports and administratively dissolving, they also "excused themselves"
</span><span style="font-family:"Segoe UI Emoji",sans-serif;color:black">😉</span><span style="color:black"> 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.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">"Washington: who <u>wouldn't</u> want to own and transfer real property interests here?"<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">Best, Josh <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<div id="m_9132753669046819813ms-outlook-mobile-body-separator-line">
<p class="MsoNormal"><o:p> </o:p></p>
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<div id="m_9132753669046819813ms-outlook-mobile-signature">
<p style="margin:0in"><b><span style="color:black">Joshua McKarcher</span></b><span style="color:black"><o:p></o:p></span></p>
<p style="margin:0in"><i><span style="color:black">Attorney, Owner</span></i><span style="color:black"><br>
McKarcher Law PLLC<br>
o: <a href="tel:(509)%20758-3345" target="_blank">(509) 758-3345</a><br>
</span><span style="color:#469EF5"><a href="mailto:josh@mckarcherlaw.com" target="_blank"><span style="color:#469EF5">josh@mckarcherlaw.com</span></a></span><span style="color:black"><o:p></o:p></span></p>
<p style="margin:0in"><span style="color:#469EF5"><img border="0" width="169" height="77" style="width:1.7583in;height:.8in" id="m_9132753669046819813id-signature-image-5B61E5D3-D6F4-4CBB-9F74-90AE3C17FC19" src="cid:image003.jpg@01DD6AC3.C96C5530" alt="signatureImage"></span><span style="color:black"><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;color:black">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:black">
<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</span>
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
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<p><span style="font-size:11.0pt">Listmates:</span><o:p></o:p></p>
<p><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p><span style="font-size:11.0pt">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><o:p></o:p></p>
<p><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p><span style="font-size:11.0pt">Jeff Davis</span><o:p></o:p></p>
<p><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p><b><span style="font-size:11.0pt;font-family:"Tahoma",sans-serif">W. Jeff Davis</span></b><o:p></o:p></p>
<p><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">BELL & DAVIS PLLC</span></b><o:p></o:p></p>
<p><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Attorneys at Law</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"><br>
P.O. Box 510</span><o:p></o:p></p>
<p><span style="font-size:10.0pt;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" target="_blank">(360) 683.1129</a> <br>
Fax: <a href="tel:(360)%20683-1258" target="_blank">(360) 683.1258</a> <br>
email: </span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif"><a href="mailto:jeff@bellanddavispllc.com" target="_blank"><span style="color:#0563C1">jeff@bellanddavispllc.com</span></a><span style="color:black"><br>
</span></span><span style="font-size:11.0pt"><a href="http://www.bellanddavispllc.com/" target="_blank"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">www.bellanddavispllc.com</span></a></span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"><br>
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or call <a href="tel:(360)%20683-1129" target="_blank">360.683.1129</a>.</span><o:p></o:p></p>
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