[WSBARP] Excise Tax Question

[Richard Holland]

While I have a myriad of questions, the simplest form boils down to this:  "A" is an entity with a contractual relationship with "B" - but does not qualify as a nominee for "B" - according to the exemption as I understand it.  Both are corporations where A is the 'servicer' for 'client' B.  Is there an exemption that would cover a transfer of real estate from A to B for which A does not receive payment from B?
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