<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 14 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"TypoUpright BT";}
@font-face
{font-family:"Bella Donna";}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
span.EmailStyle17
{mso-style-type:personal;
font-family:"Arial","sans-serif";
color:windowtext;}
span.EmailStyle18
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:blue;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
span.EmailStyle21
{mso-style-type:personal-reply;
font-family:"Arial","sans-serif";
color:#44546A;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>To all that responded, thank you. And it finally dawned at me (duh!) to look at the definition of domestic partner under WAC 458-61A-102 and it refers to this:<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>RCW 26.60.025<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Definition—Domestic partnership.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Whenever the term "domestic partnership" is used in the Revised Code of Washington it shall be defined to mean "state registered domestic partnership" and <u>whenever the term "domestic partner" is used in the Revised Code of Washington it shall be defined to mean "state registered domestic partner</u>."<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Now we know the answer……….<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Tom<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Thomas J. Westbrook<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#44546A'><img width=170 height=67 id="Picture_x0020_3" src="cid:image001.jpg@01D12DB1.546E4870" alt="cid:image001.jpg@01CFC835.0D3988D0"></span><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Rodgers, Kee & Card<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>324 West Bay Drive NW, Suite 201<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Olympia, Washington 98502<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Phone: 360-352-8311<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Facsimile: 360-352-8501<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Email: tjw@buddbaylaw.com<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>Skype: thomas.westbrook<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'>www.buddbaylaw.com<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#44546A'>The information contained in this email and attachment(s) are for the exclusive use of the addressee(s) and may contain private, privileged and/or confidential information. If you are not the addressee, you are strictly prohibited from reading, photocopying, distributing or otherwise using this email or its contents in any way. If you have received this communication in error, please notify us immediately by telephone at 360-352-8311 or by e-mail to <a href="mailto:reception@buddbaylaw.com">reception@buddbaylaw.com</a>, and destroy the original message from your electronic files.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Arial","sans-serif";color:#44546A'><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>Jeanne Dawes<br><b>Sent:</b> Wednesday, December 02, 2015 8:27 PM<br><b>To:</b> WSBA Real Property Listserv<br><b>Subject:</b> Re: [WSBARP] REET question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;color:blue'>I do not think Community Property/Dissolution exemption will work, unless you have some type of court order dividing the property. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:blue'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:blue'>The WAC specifically state that if you transfer 50% or more of an ownership interest in an entity, including an LLC, in any 12-month period, that the REET will be due on the value of the interest transferred.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:blue'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:blue'>You could pay the tax and then request a refund based on your particular circumstances, but I think it will be a long-shot.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;color:blue'><o:p> </o:p></span></p><div><p class=MsoNormal><i><span style='font-size:18.0pt;font-family:"TypoUpright BT";color:blue'>Jeanne</span></i><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'><o:p> </o:p></span></p><p class=MsoNormal><b><i><span style='font-size:18.0pt;font-family:"TypoUpright BT";color:blue'>Jeanne J.</span></i></b><b><i><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'> </span></i></b><b><i><span style='font-size:18.0pt;font-family:"Bella Donna";color:blue'>Dawes<o:p></o:p></span></i></b></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>Attorney at Law</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>Gore & Grewe, P.S.</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>103 E. Indiana Avenue, Suite A</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>Spokane, WA 99207-2317</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>Voice: 509-326-7500</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>Fax: 509-326-7503</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'><a href="mailto:jjdawes@goregrewe.com">jjdawes@goregrewe.com</a></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'>INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:blue'> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:blue'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:12.0pt;color:blue'><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>Tom J. Westbrook<br><b>Sent:</b> Wednesday, December 02, 2015 6:11 PM<br><b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a><br><b>Subject:</b> [WSBARP] REET question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Have a client that has been in a long term committed intimate relationship, but not a registered domestic partner. She is selling her 60% interest in the LLC she owned with her partner that owns an office building and associated land as the primary asset. Can I use WAC 458-61A-203 exemption, transfer between domestic partners, to escape the REET or do they have to be registered domestic partners to qualify for the exemption?<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Sincerely,<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Tom<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Thomas J. Westbrook<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Thomas J. Westbrook, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>PO Box 1<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Littlerock, WA 98556<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><b><i><span style='font-family:"Arial","sans-serif"'>Olympia Office:<o:p></o:p></span></i></b></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Evergreen Plaza Building<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>711 Capitol Way S.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Suite 101<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Olympia, WA 98501<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Telephone: 360-357-7400 <o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Facsimile: 360-357-7414<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Email: <a href="mailto:tjw@w3net.net">tjw@w3net.net</a><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>Skype: thomas.westbrook<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'>Starting on January 1st, I will be moving my practice with:<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'><o:p> </o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'>Rodgers, Kee & Card<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'>324 West Bay Drive NW, Ste. 201<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'>Olympia, WA 98502<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'>360-352-8311<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'><a href="mailto:tjw@buddbaylaw.com">tjw@buddbaylaw.com</a><o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'><o:p> </o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Arial","sans-serif";color:#1F4E79'>Current phone number and email will still work then as well.<o:p></o:p></span></i></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:9.0pt;font-family:"Arial","sans-serif"'>The information contained in this email and attachment(s) are for the exclusive use of the addressee(s) and may contain private, privileged and/or confidential information. If you are not the addressee, you are strictly prohibited from reading, photocopying, distributing or otherwise using this email or its contents in any way. If you have received this communication in error, please notify us immediately by telephone at 360-357-7400 or by e-mail to <a href="mailto:cjw@w3net.net">cjw@w3net.net</a>, and destroy the original message from your electronic files.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>