<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=utf-8"><meta name=Generator content="Microsoft Word 12 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
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</o:shapelayout></xml><![endif]--></head><body bgcolor=white lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Not to hijack the string, but I’m curious what “portion” of the trust, pursuant to WAC 458-61A-202(6)(e), should be recorded showing the “authority of the grantor” (e.g. trustee) to make transfers from a trust by inheritance/device? The pages showing name of trust and signature page? The current trustee and their general authority? The portion showing the actual trust beneficiary of the real property? I’m going to have to record such a deed soon and I’ve gotten mixed messages/blank stares from local Treasurers as well as the state DOR. Also, do you attach to the deed as an exhibit (as I’m doing now with Letters Testamentary for PR Deeds) or record the docs separately?<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'>Having to record a 40 page trust certainly adds to the cost and detracts from the attraction of trusts for privacy reasons. Thanks in advance for any comments, Cy<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><i><span style='font-size:11.0pt;color:#1F497D'>Cyrus W. Field, Attorney at Law (admitted in Washington and Oregon)<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:11.0pt;color:#1F497D'>phone: 360-472-1223 Mail: POB 367, Shaw Island, WA 98286 Office: 640 Mullis St. Friday Harbor, WA</span></i><span style='font-size:11.0pt;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#1F497D'>******************************************************************<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#1F497D'>The information contained in this e-mail message, including attachments, may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any dissemination, distribution or copying is strictly prohibited. If you think you have received this e-mail in error, please e-mail the sender at cyfield@rockisland.com and destroy or delete the original and any copies. <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'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;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"'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Bickel, Dwight<br><b>Sent:</b> Thursday, May 18, 2017 9:21 AM<br><b>To:</b> WSBA Real Property Listserv<br><b>Subject:</b> Re: [WSBARP] complication in transferring RP to Trust<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>The WAC requiring an excise tax affidavit for all transfers by operation of law is relatively new [see WAC 458-61A-303 (Feb 28, 2014)]. Fortunately for professionals engaged in real property transactions, the local county recorders are not uniformly enforcing compliance. But some people acting as the DOR agent for excise tax are requiring an affidavit for any change from the prior records to the present grantor, regardless of the time. You can thank Rep. Terry Nealey and the Washington Land Title Ass’n that the revisions to RCW 82.45.197 [HB 2539 in 2016] require no fine or penalty for failure to file that excise tax affidavit.<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'>So, it is possible in the posted question case for a very old divorce that the recorder will not allow recording of the next deed [B to B’s Trust] without an excise tax affidavit showing the transfer by operation of the divorce from A&B to B. Still, nothing would be required from that ex-husband, and of course no tax is due since that was not a taxable sale. <o:p></o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Verdana","sans-serif";color:#1F497D'><o:p> </o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:11.0pt'>From:</span></b><span style='font-size:11.0pt'> Paul Neumiller<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Dwight, as another poster has observed, the WACs seem to require a Real Estate Excise Tax Affidavit for this type of transaction and, I imagine, this is not followed in a great many divorces. What has been your experience with the failure to file the REET? Would a county really allow a divorcee to file a REET 30 years after the fact AND who is going to sign for the party giving up the property?</span><span style='font-family:"Times New Roman","serif"'> <o:p></o:p></span></p><div class=MsoNormal align=center style='text-align:center'><span style='font-family:"Times New Roman","serif"'><hr size=1 width="100%" noshade style='color:black' align=center></span></div><p class=MsoNormal><span style='font-family:"Times New Roman","serif"'>NOTICE: The information contained in this message is proprietary and/or confidential and may be privileged. If you are not the intended recipient of this communication, you are hereby notified to: (i) delete the message and all copies; (ii) do not disclose, distribute or use the message in any manner; and (iii) notify the sender immediately. <o:p></o:p></span></p></div></body></html>