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<p class="MsoNormal">I agree with you and with Gretchen and, like you suggested, I tend to steer clear from ‘gift’ whenever I can … I guess my suspicion is that ‘gifts’ get looked at more closely by the excise desk although I have absolutely nothing other than
my own confirmation bias to support that.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Richard L. Holland<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt">603 4th Avenue, Suite 100
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">Kirkland, WA 98033
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">877.785.8734 / 866.982.5080 (fax)<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Kailei Feeney<br>
<b>Sent:</b> Thursday, September 06, 2018 10:24 AM<br>
<b>To:</b> jeff@bellanddavispllc.com; WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Which WAC Applies?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">It seems to me the safest may be two-step:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Create community property by transferring to them both, as a marital community. 458-61A-203(1).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Transfer to trust to be able to claim mere change in identity or form. 458-61A-211(2)(a).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I’m not sure why I’m hesitating on the Gift idea. I suppose that as long as there was no mortgage that her and spouse would now continue to pay on, now as Co-Trustors (consideration) it may be all right.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Always interested in the thoughts of others though!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Kailei<o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Kailei B. Feeney</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Garamond",serif;color:#1F497D"><img width="189" height="105" style="width:1.9687in;height:1.0937in" id="_x0000_i1025" src="cid:image002.jpg@01D445E2.5B9EDB90" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#1F497D"><a href="mailto:kailei@westseattlelaw.com"><span style="color:blue">kailei@westseattlelaw.com</span></a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
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<p class="MsoNormal"><span style="font-family:Nyala;color:#C00000">For your advanced planning, I will be away from the office on the following dates: August 24, September 3 and September 21.<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Jeff Davis<br>
<b>Sent:</b> Thursday, September 06, 2018 9:51 AM<br>
<b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] Which WAC Applies?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listmates,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">A client is transferring her separate King County real property into a living trust in which she and her husband are co-Trustors, Trustees and Beneficiaries. Husband is receiving an interest in this property. Before I get into a running
battle with the King County Treasurer, which WAC do I reference on the Real Estate Excise Tax Affidavit, 458-61A-201 (Gifts) and/or 458-61A-211 (Mere change in identity or form)? Your sage advice would be welcomed.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Jeff<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">W. Jeff Davis, Esq.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">BELL & DAVIS PLLC<br>
P.O. Box 510<br>
Sequim WA 98382<br>
Phone No.:(360) 683.1129 <br>
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