[WSBARP] Nominees; WAC 458-61A-214; Relocation Companies

[Dwight Bickel]

Kary, the relocation example is not related to the FlyHomes example. It seems we have started our own thread.

The DOR has been consistent that the second step, from Relocation Company to unrelated Purchaser, is not exempt as a nominee exception. The DOR won't allow the exemption even where the Relo Co takes a signed deed from Seller, with a blank grantee, then the Relo Co fills in the grantee "as agent." While I could argue with the DOR, I learned several decades ago that is not productive.
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