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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='color:black'>Thank you Marcus, that was my analysis as well. The folks at the assessor’s office however, are unsure on addressing the issue. <o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>Thank you. <o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><div><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Harlow Solid Italic";color:#0070C0'>John H. Loeffler</span></b><span style='font-size:14.0pt;font-family:"Harlow Solid Italic";color:#0070C0'><o:p></o:p></span></p><p class=MsoNormal><b><span style='color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>8414 N. Wall, Suite A<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Spokane, Wa 99208-6171<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Phone: 509.467.6767<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'><a href="mailto:JohnL@Ollps.com"><span style='color:blue'>JohnL@Ollps.com</span></a><o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='color:black'><o:p> </o:p></span></b></p></div><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Marcus Fry<br><b>Sent:</b> Tuesday, August 25, 2015 4:33 PM<br><b>To:</b> 'WSBA Real Property Listserv'<br><b>Subject:</b> Re: [WSBARP] Transfer on Death Deed Issues<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><a name="_GoBack"></a><span style='color:#1F497D'>John:<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>The TODD is not a gift because the transfer is not effective until death because grantor can revoke the deed. Because it is revocable, I think that would addressed the special use classification issue because the grantor hasn’t transferred anything yet and is still the owner for all intents and purposes (including Medicaid qualification). Therefore, the grantee shouldn’t be required to sign because they actually haven’t received anything. Also because it is revocable, it will not start the 5-year look back period for Medicaid eligibility purposes. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal style='text-align:justify'><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>Marcus J. Fry<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>Lyon, Weigand & Gustafson, P.S.</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <br></span><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>Adoption Attorney*<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>P.O. Box 1689</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <br></span><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>Yakima, Washington 98907</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <br></span><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>Telephone: (509) 248-7220</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <br></span><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>Facsimile: (509) 575-1883</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><u><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#1F497D'><o:p><span style='text-decoration:none'> </span></o:p></span></u></b></p><p class=MsoNormal style='text-align:justify'><b><u><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#1F497D'>NOTICES:<o:p></o:p></span></u></b></p><p class=MsoNormal style='text-align:justify'><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#1F497D'> *Adoption Attorney reflects election as a Fellow of the American Academy of Adoption Attorneys, an invitation based organization of 300+ attorneys nationwide, under its criteria of experience, ethics and peer recommendation. Washington's Supreme Court has not yet developed or recognized a credentialing process for specialties, and certification/fellowship is not required to practice law in this state.<o:p></o:p></span></p><p class=MsoNormal style='text-align:justify'><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Confidentiality: </span></b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#1F497D'>This e-mail transmission may contain information which is protected by attorney-client, work product and/or other privileges. If you are not the intended recipient, you are hereby notified that any disclosure, or taking of any action in reliance on the contents, is strictly prohibited. If you have received this transmission in error, please contact us immediately and return the e-mail to us by choosing Reply (or the corresponding function on your e-mail system) and then deleting the e-mail.</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p></div><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>John L<br><b>Sent:</b> Tuesday, August 25, 2015 2:52 PM<br><b>To:</b> 'WSBA Real Property Listserv'<br><b>Subject:</b> [WSBARP] Transfer on Death Deed Issues<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='text-autospace:none'><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='text-autospace:none'><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f">
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</v:shape><![endif]--><![if !vml]><img width=157 height=1038 src="cid:image002.png@01D0DFDA.69AD8B30" align=left hspace=38 style='margin-left:-11px;margin-right:11px;margin-top:13px;margin-bottom:35px' v:shapes="Picture_x0020_2"><![endif]><o:p></o:p></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>Listmates:<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>I have recently been asked to prepare a Transfer on Death Deed (TODD) for a client. I have read the great article by Al Falk in the Summer 2014 RPP&T newsletter which answers a number of my questions but not the following:<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>The property to be transferred is classified as a special use under 84.34. The Spokane County Assessor in charge of special use in Spokane County was uncertain as to continuing the classification. It was suggested that the grantee must sign the excise tax affidavit (REET) section 6 before recording the TODD. This requirement seems odd as the transfer by TODD may be done without the knowledge of the transferee at the time the TODD is recorded. By requiring the transferee to sign the REET suggests that a transfer occurs at the time the TOOD is recorded or signed. This should not be the case as the TODD form suggested by Mr. Falk specifically provides that:<o:p></o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal style='margin-left:.5in'><span style='color:black'>The recording of this Revocable Transfer on Death Deed is not a “sale” as defined in RCW 82.45.010(1) and is therefore not subject to real estate excise tax.</span> <span style='font-family:"Open Sans";color:black;background:white'>The transfer that will occur under this Revocable Transfer on Death Deed at the time of the Grantor’s death is exempt from the Washington Real Estate Excise Tax by reason of RCW 82.45.010(3)(b) and WAC 458-61A-202(7). </span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>I also note that WAC 458-30-275 provides that “</span><span style='font-family:"Open Sans";color:black;background:white'>The treasurer should notify the assessor when classified land has been transferred by inheritance or by a transfer on death deed without a notice of continuance.”<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'>I also have concerns about whether the TODD creates a gift for the purposes of Medicaid at the time recorded. I would think that it would not but this could create a serious problem if the grantor would be ineligible for Medicaid as a result of the TODD filing. <o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'> Does anyone have experience with these issues.<o:p></o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:14.0pt;font-family:"Harlow Solid Italic";color:#0070C0'>John H. Loeffler</span></b><span style='font-size:14.0pt;font-family:"Harlow Solid Italic";color:#0070C0'><o:p></o:p></span></p><p class=MsoNormal><b><span style='color:black'><o:p> </o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>8414 N. Wall, Suite A<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Spokane, Wa 99208-6171<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='color:black'>Phone: 509.467.6767<o:p></o:p></span></b></p><p class=MsoNormal><a href="mailto:JohnL@Ollps.com"><b>JohnL@Ollps.com</b></a><b><span style='color:black'><o:p></o:p></span></b></p><p class=MsoNormal><!--[if gte vml 1]><v:shape id="_x0000_s1026" type="#_x0000_t75" alt="NOTICE: This email message may contain confidential attorney-client information. If you are not the intended recipient, you may not use, copy, disclose or distribute this message or any information or attachments contained herein. If you have received this message in error, please contact the sender by reply email and delete all copies of this communication.
Thank you.
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