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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>I have an interesting situation where the clients (H&W) transferred their interest in real property to a company that was not formed until about 8 years after the transfer. During those 8 years, for purposes of estate planning, the H&W made various gifts to the children of the company interests. The company was actually formed about 8 years after H&W deeded the property to the company. Does this mean the transfer that the H&W made 8 years ago is void? The clients were confused too, and they also transferred some of their interest in the property to a trust too. I’m just trying to untangle this. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Any insights would be appreciated.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Thanks.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Best regards,<o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Jennifer Y. Sohn</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Attorney at Law <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>(Licensed in CA and WA)</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Sohn Law PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;background:white'>10900 NE 4th Street, Suite 1850<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;background:white'>Bellevue, WA 98004</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Tel: 206.617.7874<o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Fax: 425.732.9748 <b><o:p></o:p></b></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Email: <a href="mailto:jennifer@sohn-law.com" target="_blank"><span style='color:#0563C1'>jennifer@sohn-law.com</span></a><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'><a href="http://www.sohn-law.com/" target="_blank"><span style='color:#0563C1'>http://www.sohn-law.com</span></a></span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Confidential. This electronic mail transmission and any accompanying documents contain information belonging to the sender which may be confidential and legally privileged. This information is intended only for the use of the individual or entity to whom this electronic mail transmission was sent as indicated above. If you are not the intended recipient, any disclosure, copying, distribution, or action taken in reliance on the contents of the information contained in this transmission is strictly prohibited. If you have received this transmission in error, please delete the message. Thank you.</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'>Circular 230 Disclaimer. Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and may not be used, for the purpose of (i) avoiding penalties under the internal revenue code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal style='background:white'><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p></div></body></html>