<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 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* 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:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@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="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal">Potential Client added adult grandchild’s name to deed to his residence for estate planning purposes – no consideration was given by grandchild. PC and grandchild are joint tenants. PC now wants to transfer it to his Revocable Living Trust.
Grandchild is willing to sign deed transferring his interest the property to PC’s RLT. Transfer by PC of his interest to his RLT is clearly exempt from real estate excise tax under WAC 458-61A-211(2)(g). But what about transfer by grandchild of his interest
to PC’s RLT? I presume it is exempt as a gift under WAC 458-61A-201 since no consideration is being given for the transfer?
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Also, if two different type of exemptions are being claimed are two separate REETA’s required or can PC and grandchild both sign the same REETA and have it cite both WAC 458-61A-211(2)(g) and WAC 458-61A-201?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks in advance!<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">Jon M. Fritzler<o:p></o:p></p>
<p class="MsoNormal">Attorney at Law<o:p></o:p></p>
<p class="MsoNormal">PO Box 61451<o:p></o:p></p>
<p class="MsoNormal">Vancouver, WA 98666<o:p></o:p></p>
<p class="MsoNormal">Tel. 360.818.4431<o:p></o:p></p>
<p class="MsoNormal">E-mail <a href="mailto:fritzlerlaw@outlook.com"><span style="color:blue">fritzlerlaw@outlook.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">CONFIDENTIALITY<o:p></o:p></p>
<p class="MsoNormal">The information contained in this email is intended only for the use of the person or entity to whom it is addressed. This email may contain confidential or privileged information. If you are not the person whose name appears above, or
the person responsible for delivering the email to the addressee, you are hereby notified that reading, using, copying, distributing or disseminating this communication is strictly prohibited. If you think that you have received this email message in error,
please email the sender at <a href="mailto:fritzlerlaw@outlook.com"><span style="color:blue">fritzlerlaw@outlook.com</span></a>. Thank you.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>