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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I have on several occasions especially among heirs as to distributions from the estate.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Segoe UI","sans-serif";color:#17365D">Bryce H. Dille</span></b><span style="font-size:10.0pt;font-family:"Segoe UI","sans-serif";color:#17365D"> </span><span style="font-size:7.5pt;font-family:"Segoe UI","sans-serif";color:#B9B9B9">|</span><span style="font-size:10.0pt;font-family:"Segoe UI","sans-serif";color:#424242"> Attorney
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Segoe UI","sans-serif";color:#424242">P: 253.848.3513</span><span style="font-size:7.5pt;font-family:"Segoe UI","sans-serif";color:#B9B9B9">|</span><span style="font-size:10.0pt;font-family:"Segoe UI","sans-serif";color:#424242"> F: 253.845.4941</span><span style="font-size:10.0pt;font-family:"Segoe UI","sans-serif";color:#424242"><o:p></o:p></span></p>
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<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>Craig Blackmon<br>
<b>Sent:</b> Thursday, September 28, 2017 11:43 AM<br>
<b>To:</b> WSBA Real Property Listserv<br>
<b>Subject:</b> Re: [WSBARP] Gift or sale? REET<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I'm curious, has anyone ever formally made this argument? It is the classic hypothetical: A "gift" between family members (the use of quotation marks is, to me, telling) that is reciprocated with another "gift." <o:p></o:p></p>
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<p class="MsoNormal">If anyone has ever formally argued that each "gift" truly was not an exchange for value, I'd love to hear how it went. I have a hard time seeing it as being well received by any adjudicator. But perhaps I am naive. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Craig<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:9.5pt">Craig Blackmon, Attorney at Law<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><a href="http://www.seattlepropertylawyer.com/" target="_blank">Seattle Real Estate Lawyer</a></span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#212121">92 Lenora St. (The Makers Space, a shared work environment) </span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#212121">Seattle WA 98121</span><span style="font-size:9.5pt"><o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Thu, Sep 28, 2017 at 10:42 AM, Bryce Dille <<a href="mailto:BryceD@cdb-law.com" target="_blank">BryceD@cdb-law.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">In the scenario presented there was no agreement to exchange so absent an agreement it could reasonably
be claimed a gift unless there was an obligation </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">That was to be assumed by the transferee</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>John McCrady<br>
<b>Sent:</b> Thursday, September 28, 2017 10:33 AM<br>
<b>To:</b> WSBA Real Property Listserv</span><o:p></o:p></p>
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<p class="MsoNormal"><b>Subject:</b> Re: [WSBARP] Gift or sale? REET<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">I have to agree with Mr. Blackmon’s take</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">John McCrady</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Puget Sound Title Company</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">5350 Orchard Street West</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">University Place WA 98467</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="tel:(253)%20476-5721" target="_blank">253-476-5721</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="mailto:j.mccrady@pstitle.com" target="_blank">j.mccrady@pstitle.com</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Craig Blackmon<br>
<b>Sent:</b> Thursday, September 28, 2017 9:46 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Gift or sale? REET</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt">So is that all it takes? Call it a "gift" and it's tax free?</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt">If Brother B decided to forego his "gift," would Brother A have any problem with that? The answer should shed some light on whether this is an exchange
of gifts (in which case A won't care), or an exchange for value.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt">I don't see this as a gift. It is an exchange for value, and therefore is taxable. Sometimes you gotta pay the Tax Man...</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Craig<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt">Craig Blackmon, Attorney at Law</span><o:p></o:p></p>
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<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""><a href="http://www.seattlepropertylawyer.com/" target="_blank">Seattle Real Estate Lawyer</a></span><o:p></o:p></p>
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<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:#212121">92 Lenora St. (The Makers Space, a shared work environment) </span><o:p></o:p></p>
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<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:#212121">Seattle WA 98121</span><o:p></o:p></p>
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<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:#212121">Office/Cell: </span><span style="font-size:9.5pt"><a href="tel:(206)%20369-5949" target="_blank">(206)
369-5949</a> Fax: <a href="tel:(206)%20770-7328" target="_blank">(206) 770-7328</a> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt"><a href="https://twitter.com/LawyerBroker" target="_blank">@LawyerBroker</a></span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt"><a href="http://www.seattlepropertylawyer.com/blog?category=Buy+without+an+Agent" target="_blank">How to Buy Without an Agent</a> | <a href="http://www.seattlepropertylawyer.com/blog?category=Sell+FSBO" target="_blank">How
to Sell FSBO</a> | <a href="http://www.seattlepropertylawyer.com/blog?category=Real+Estate+Glossary" target="_blank">RE Glossary</a></span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.5pt">CONFIDENTIALITY NOTICE: This communication is a private, confidential electronic communication encompassed by 18 USC 2510. It is for the sole use of
the intended recipient and receipt by anyone other than the intended recipient does not constitute a loss of its confidential or privileged nature. Any review or distribution by others is strictly prohibited. If you are not the intended recipient please inform
the sender and destroy all copies.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">On Wed, Sep 27, 2017 at 8:02 PM, Bryce Dille <<a href="mailto:BryceD@cdb-law.com" target="_blank">BryceD@cdb-law.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">If it's a gift it's exempt regardless of percentage transferred<br>
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Sent from my iPhone<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt"><br>
On Sep 27, 2017, at 3:00 PM, Josh Grant <<a href="mailto:jgrant@accima.com" target="_blank">jgrant@accima.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.5pt;font-family:"Calibri","sans-serif";color:black">Two brothers own (1) 50% value of real property each and (2) brother “A” owns 1/7th and brother “ B”
owns 3/7ths interest in S corp which owns other real estate only.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.5pt;font-family:"Calibri","sans-serif";color:black">The two brothers want to transfer by gift their undivided interests to each other without paying REET.
There will be no legal agreement requiring them to do a mutual transfer.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.5pt;font-family:"Calibri","sans-serif";color:black">If Brother B gives his brother A an undivided interest of land ; and then simultaneously A gives his
1/7th of S corp stock to brother B (so that B now owns a controlling interest), again as a gift... Will Department of Revenue want excise tax on either/each transfer? (based on the assessed value of the real estate)</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.5pt;font-family:"Calibri","sans-serif";color:black">My guess is yes. although I have seen different answers on this on the list serve recently.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:13.5pt;font-family:"Calibri","sans-serif";color:black">Assume all the above but the land interest is “gifted” in 2017 and the transfer of the S corp takes
place over a year later.. then is the answer “no”?</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><strong><span style="font-size:13.5pt;color:black">WAC 458-61A-101 in part says
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<span style="font-family:"Helvetica","sans-serif";color:black">3) <strong><span style="font-family:"Helvetica","sans-serif"">In general.</span></strong> In order for the tax to apply when the controlling interest in an entity that owns real property is transferred,
the following must have occurred:</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:.25in">
<span style="font-family:"Helvetica","sans-serif";color:black">(a) The transfer or acquisition of the controlling interest occurred within a twelve-month period.</span><o:p></o:p></p>
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<span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:.25in">
<span style="font-family:"Helvetica","sans-serif";color:black">(I also wonder if “the controlling interest” means that over 50% is transferred or it means that any interest like 1/7th is transferred which ends up shifting the controlling interest???)</span><o:p></o:p></p>
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<span style="font-size:13.5pt;font-family:"Calibri","sans-serif";color:black">IN THE ALTERNATIVE Then I am wondering IF by waiting a year, that will strenghthen the argument that theses were just gifts, no “consideration for” the transfers... and also because
of the above WAC concerning controlling interest, exempts the transfer. Each has acquired their present interests in the S corp longer than a year ago.</span><o:p></o:p></p>
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<span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </span><o:p></o:p></p>
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<span style="font-size:13.5pt;font-family:"Calibri","sans-serif";color:black">thanks</span><o:p></o:p></p>
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<span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </span><o:p></o:p></p>
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<span style="font-size:13.5pt;font-family:"Calibri","sans-serif";color:black">Josh Grant</span><o:p></o:p></p>
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<span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:14.0pt;font-family:"Calibri","sans-serif";color:black">Joshua F. Grant, PS<br>
Attorney at Law<br>
P. O. Box 619<br>
Wilbur, WA 99185<br>
tel <a href="tel:(509)%20647-5578" target="_blank">509 647 5578</a><br>
fax <a href="tel:(509)%20647-2734" target="_blank">509 647 2734</a></span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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