[WSBARP] Deed Question - REETA with Two Possible Exemptions

[Mark Anderson]

Thanks for the feedback - I'll pass it on, especially the part about any encumbrance.
Mark B. Anderson
ANDERSON LAW FIRM PLLC
821 Dock Street, Suite 209, PMB 4-12
Tacoma, Washington 98402
+1 253-327-1750
+1 253-327-1751 (fax)
marka at mbaesq.com<mailto:marka at mbaesq.com>
www.mbaesq.com<http://www.mbaesq.com/>
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From: wsbarp-bounces at lists.wsbarppt.com <wsbarp-bounces at lists.wsbarppt.com> On Behalf Of Mike Zeno
Sent: Friday, May 29, 2026 10:31 AM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com>
Subject: Re: [WSBARP] Deed Question - REETA with Two Possible Exemptions

You're exactly right, Mark.  We've had recordings bounce when claiming multiple exemptions.  Nor do I believe that you have to claim the irrevocable trust exemption instead of the gift exemption just because the irrevocable trust exemption is available with respect to one grantor.
Analysis might be different if the property is encumbered by debt.
Mike Z

The Law Office of G. Michael Zeno, Jr., P.S.
T:  (425) 947-8050   F:  (425) 947-8052
135 Lake Street S., Suite 257
Kirkland, WA 98033

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From: wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com> <wsbarp-bounces at lists.wsbarppt.com<mailto:wsbarp-bounces at lists.wsbarppt.com>> On Behalf Of Mark Anderson
Sent: Friday, May 29, 2026 10:24 AM
To: WSBA Real Property Listserv <wsbarp at lists.wsbarppt.com<mailto:wsbarp at lists.wsbarppt.com>>
Subject: [WSBARP] Deed Question - REETA with Two Possible Exemptions

Poster on another listserv asked the following question.
Client owns real property in Mason County. Title is held by client individually and as Trustee of his deceased spouse's Credit Trust. Client wants to give his daughter the property and the Credit Trust enables him (the Trustee) to distribute the Trust ownership in the property to his daughter.
I intended to prepare a single Deed conveying title from client in his personal and fiduciary and Trustee capacity to his daughter using the Gift exemption (WAC 458-61A-201) and distribution from irrevocable trust exemption (WAC 458-61A-210). My research indicates, however, that Counties and the DOR will NOT accept two WAC Exemptions on a single REETA.
Must I prepare and record TWO Deeds and two REETAs, one conveying title from the surviving spouse to the daughter and one from the Irrevocable Trust to the daughter?
Here is my reply to the post:
I would consider naming both your individual client and your trustee client as grantors on the deed.  Although two WAC exemptions could apply, I think you should only need to use the gift exemption because that could apply to both grantors.
Do any of you have alternate opinions on this?  If so, I will pass them on.
Happy Friday!
Mark B. Anderson
ANDERSON LAW FIRM PLLC
821 Dock Street, Suite 209, PMB 4-12
Tacoma, Washington 98402
+1 253-327-1750
+1 253-327-1751 (fax)
marka at mbaesq.com<mailto:marka at mbaesq.com>
www.mbaesq.com<http://www.mbaesq.com/>
CONFIDENTIALITY NOTICE
This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the attorney-client privilege, work product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited. If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.

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