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<p class="MsoNormal">Hi All,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Has anyone had experience with evaluating real estate excise tax issues related to transferring the estate’s half AND the surviving spouse’s half of the residence to an Exemption Trust after the death of one spouse, using swap and non-pro-rata
distribution powers? Please call or e-mail me separately if you have and wouldn’t mind spending a few minutes talking with me about this.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thank you,<o:p></o:p></p>
<p class="MsoNormal">Lori <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="line-height:11.0pt;mso-line-height-rule:exactly"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#534F0D">Lori K. Rath,
</span></b><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#534F0D">Principal</span></i></b><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#534F0D"><o:p></o:p></span></b></p>
<p class="MsoNormal" style="line-height:11.0pt;mso-line-height-rule:exactly"><b><span style="font-size:8.5pt;color:#4F6228">ESTATE PLANNING & TAXATION * PROBATE * TRUST & ESTATE DISPUTES<o:p></o:p></span></b></p>
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<span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D">DIRECT DIAL 206-654-2410</span><span style="font-size:7.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><img width="219" height="114" id="_x0000_i1028" src="cid:image005.png@01D0FF76.E8FD1BB0"></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:11.0pt;mso-line-height-rule:exactly"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D">601 UNION STREET
</span><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D"><img width="8" height="8" id="_x0000_i1027" src="cid:image006.jpg@01D0FF76.E8FD1BB0"></span><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D"> SUITE 2600
</span><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D"><img width="8" height="8" id="_x0000_i1026" src="cid:image006.jpg@01D0FF76.E8FD1BB0"></span><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D"> SEATTLE
WA 98101</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:11.0pt;mso-line-height-rule:exactly"><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D">FAX 206-340-2563
</span><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D"><img width="8" height="8" id="_x0000_i1025" src="cid:image006.jpg@01D0FF76.E8FD1BB0"></span><span style="font-size:7.0pt;font-family:"Arial",sans-serif;color:#534F0D"> WWW.LASHER.COM</span><o:p></o:p></p>
<p class="MsoNormal" style="line-height:11.0pt;mso-line-height-rule:exactly"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#534F0D"><a href="http://www.lasher.com/attorneys-detail/lori-rath" title=""><span style="color:#534F0D">Click here</span></a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#534F0D"> </span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#534F0D">to
view my online bio</span><span style="color:#534F0D"><o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:11.0pt;mso-line-height-rule:exactly"><b><i><span style="font-size:6.5pt;font-family:"Arial",sans-serif;color:#534F0D">WE MAKE LAW MAKE SENSE.®</span></i></b><span style="font-size:12.0pt"><o:p></o:p></span></p>
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