[WSBARP] Reconciling WAC 458-61A-202 and 458-61A-210

[Lincoln Miller]

For distributions to beneficiaries of real property when the trustor of a revocable trust dies, I've admittedly used WAC 458-61A-202 as the exemption without any hiccups. Subsection (6)(e) seems to suggest this is the right approach (and the documentation is pretty straightforward).

However, when the trustor dies, the rev trust becomes irrevocable and WAC 458-61A-210 would seem to apply, also (with greater documentation requirements than in 458-61A-202).

Either way, the transfer is tax exempt, but has anyone reconciled which is the proper exemption or run into this with their local county?

Lincoln

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