<div dir="ltr">Preston- see <a href="http://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-211">http://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-211</a> for an exemption from Washington excise tax that might apply.</div><div class="gmail_extra"><br clear="all"><div><div class="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div><br></div><div><br></div><div><b>Brett T. Sullivan</b><br></div>Attorney at Law</div><div dir="ltr"><br></div><div dir="ltr"><img src="http://static.squarespace.com/static/52805759e4b0c24b160f3451/t/52e04d3de4b0648f73aebf6e/1412874178745/?format=1500w" width="200" height="31"><br><div><br>Sullivan Stromberg, PLLC<br><div>827 W. 1st Ave., Suite 425<br>Spokane, WA 99201-3914</div><div><br></div><div>P: (509) 413-1004 x.100<br></div><div>D: (509) 828-4642</div><div>F: (509) 413-1078</div><div>E: <a href="mailto:bretts@sullivanstromberg.com" target="_blank">bretts@sullivanstromberg.com</a></div><div><br></div><div><a href="http://www.sullivanstromberg.com" target="_blank">http://www.sullivanstromberg.com</a></div><div><a href="http://www.twitter.com/sullivanlawyer" target="_blank">http://www.twitter.com/sullivanlawyer</a></div><div><br></div><div>CONFIDENTIALITY
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<br><div class="gmail_quote">On Fri, Jan 23, 2015 at 9:05 AM, PrestonFoskey <span dir="ltr"><<a href="mailto:preston@plfps.comcastbiz.net" target="_blank">preston@plfps.comcastbiz.net</a>></span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex">
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<p class="MsoNormal">Listmates:<u></u><u></u></p>
<p class="MsoNormal"> Client has small family corporation that owns real property with small apartment complex. Client wants to form LLC and transfer real property from corporation to LLC.<u></u><u></u></p>
<p class="MsoNormal"> Will client be required to pay excise tax on transfer from corporation to LLC when owners of corporation are same individuals as members of LLC?<u></u><u></u></p>
<p class="MsoNormal"> Thanks in advance.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><b><i><span style="font-size:16.0pt;font-family:"Cambria","serif"">Preston L. Foskey</span></i></b><b><i><span style="font-size:16.0pt;font-family:"Informal Roman"">,
</span></i></b><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Attorney at Law<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">WSBA # 12509<u></u><u></u></span></p>
<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Cambria","serif"">Preston L. Foskey, P. S.<u></u><u></u></span></i></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">8248 East D Street<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Tacoma, Washington 98404-1042<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">Phone: <a href="tel:253.535.5829" value="+12535355829" target="_blank">253.535.5829</a> Fax: <a href="tel:253.535.9391" value="+12535359391" target="_blank">253.535.9391</a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman","serif"">E-Mail:
<a href="mailto:preston@plfps.comcastbiz.net" target="_blank"><span style="color:blue">preston@plfps.comcastbiz.net</span></a><u></u><u></u></span></p>
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