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<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>What he said, plus don’t throw away the
step up in basis by going back to a pre-death transfer, since it sounds like
delivery was complete. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Rebecca K. Wiess<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=2
color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'>421 24th Avenue East</span></font></st1:address></st1:Street><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=2
color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'>Seattle</span></font></st1:City><font size=2 color=navy
face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'>, <st1:State
w:st="on">WA</st1:State> <st1:PostalCode w:st="on">98112</st1:PostalCode></span></font></st1:place><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Phone 206 329-6638<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>rwiess@foxinternet.net <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>
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<hr size=2 width="100%" align=center tabindex=-1>
</span></font></div>
<p class=MsoNormal><b><font size=2 face=Tahoma><span style='font-size:10.0pt;
font-family:Tahoma;font-weight:bold'>From:</span></font></b><font size=2
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma'>
wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b><span
style='font-weight:bold'>On Behalf Of </span></b>Josh Grant<br>
<b><span style='font-weight:bold'>Sent:</span></b> Tuesday, April 02, 2019 5:26
PM<br>
<b><span style='font-weight:bold'>To:</span></b> <st1:PersonName w:st="on">WSBA
Real Property Listserv</st1:PersonName><br>
<b><span style='font-weight:bold'>Subject:</span></b> Re: [WSBARP] REET Gift
Exemption</span></font><font size=3 face="Times New Roman"><span
style='font-size:12.0pt;font-family:"Times New Roman"'><o:p></o:p></span></font></p>
</div>
<p class=MsoNormal><font size=2 face=Calibri><span style='font-size:11.0pt'><o:p> </o:p></span></font></p>
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<div>
<p class=MsoNormal><font size=4 color=black face=Calibri><span
style='font-size:13.5pt;color:black'>Why are you trying to file an old QCD when
you could simply do a PR deed?</span></font><font size=4 color=black><span
style='font-size:14.0pt;color:black'><o:p></o:p></span></font></p>
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<p class=MsoNormal><font size=4 color=black face=Calibri><span
style='font-size:14.0pt;color:black'> <o:p></o:p></span></font></p>
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<p class=MsoNormal><strong><b><font size=5 color="#004080" face=Calibri><span
style='font-size:18.0pt;font-family:Calibri;color:#004080'>Joshua F. Grant</span></font></b></strong><font
size=4 color="#004080"><span style='font-size:14.0pt;color:#004080'><br>
</span></font><font size=4 color=black><span style='font-size:14.0pt;
color:black'><img width=207 height=43 id="_x0000_i1025"
src="cid:image001.gif@01D4EAD0.4097E2E0" style='background-image:none;
border-bottom-width:0px;border-left-width:0px;border-right-width:0px;
border-top-width:0px;display:inline;padding-left:0px;padding-right:0px;
padding-top:0px' alt=advocates title=advocates border=0><br>
</span></font><st1:address w:st="on"><st1:Street w:st="on"><font color="#004080"><span
style='color:#004080'>P. O. Box</span></font></st1:Street><font
color="#004080"><span style='color:#004080'> 619</span></font></st1:address><br>
<st1:place w:st="on"><st1:City w:st="on"><font color="#004080"><span
style='color:#004080'>Wilbur</span></font></st1:City><font color="#004080"><span
style='color:#004080'>, <st1:State w:st="on">WA</st1:State> <st1:PostalCode
w:st="on">99185</st1:PostalCode></span></font></st1:place><br>
<font color="#004080"><span style='color:#004080'>509 647 5578</span></font><font
size=4 color=black><span style='font-size:14.0pt;color:black'><o:p></o:p></span></font></p>
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<div>
<p class=MsoNormal><font size=2 color=black face=Tahoma><span style='font-size:
10.0pt;font-family:Tahoma;color:black'> <o:p></o:p></span></font></p>
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<div>
<div style='font-color:black'>
<p class=MsoNormal style='background:whitesmoke'><b><font size=2 color=black
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma;color:black;
font-weight:bold'>From:</span></font></b><font size=2 color=black face=Tahoma><span
style='font-size:10.0pt;font-family:Tahoma;color:black'> <a
href="mailto:afranz@basinlaw.com" title="afranz@basinlaw.com">Anna Franz</a> <o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal style='background:whitesmoke'><b><font size=2 color=black
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma;color:black;
font-weight:bold'>Sent:</span></font></b><font size=2 color=black face=Tahoma><span
style='font-size:10.0pt;font-family:Tahoma;color:black'> Tuesday, April 02,
2019 3:07 PM<o:p></o:p></span></font></p>
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<div>
<p class=MsoNormal style='background:whitesmoke'><b><font size=2 color=black
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma;color:black;
font-weight:bold'>To:</span></font></b><font size=2 color=black face=Tahoma><span
style='font-size:10.0pt;font-family:Tahoma;color:black'> <a
href="mailto:wsbarp@lists.wsbarppt.com" title="wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>
<o:p></o:p></span></font></p>
</div>
<div>
<p class=MsoNormal style='background:whitesmoke'><b><font size=2 color=black
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma;color:black;
font-weight:bold'>Subject:</span></font></b><font size=2 color=black
face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma;color:black'>
[WSBARP] REET Gift Exemption<o:p></o:p></span></font></p>
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<div>
<p class=MsoNormal><font size=3 color=black face=Calibri><span
style='font-size:12.0pt;color:black'> <o:p></o:p></span></font></p>
</div>
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<div>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Parent gifts parcel of property to Child
via quit claim deed. Deed is never recorded and no REET affidavit executed by
Parent. Parent dies. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Child, who is also personal representative
of Parent’s Estate, tries to file REET affidavit under gift exemption in WAC
458-61A-201 signing as PR on behalf of grantor. County and Department of
Revenue claim that WAC 458-61A-201(5)(a)’s requirement that the supplemental
“statement must be signed by both the grantor and the grantee” cannot be
satisfied by the Child signing as PR. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Any suggestions on challenging this
interpretation would be greatly appreciated. Thanks in advance. <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Anna Franz<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Lemargie Kenison Franz And Whitaker<o:p></o:p></span></font></p>
<p class=MsoNormal><st1:address w:st="on"><font size=2 color=black
face=Calibri><span style='font-size:11.0pt;color:black'>107 D Street NW</span></font></st1:address><font
color=black><span style='color:black'> / <st1:address w:st="on"><st1:Street
w:st="on">PO Box</st1:Street> 965</st1:address><o:p></o:p></span></font></p>
<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=2
color=black face=Calibri><span style='font-size:11.0pt;color:black'>Ephrata</span></font></st1:City><font
color=black><span style='color:black'>, <st1:State w:st="on">WA</st1:State> <st1:PostalCode
w:st="on">98823</st1:PostalCode></span></font></st1:place><font color=black><span
style='color:black'><o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Voice: (509) 754-2493<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Fax: (509) 754-4022<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>E-mail: afranz@basinlaw.com<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'> <o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>Please be advised that this e-mail and any
files transmitted with it are<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>confidential attorney-client communication
or may otherwise be<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>privileged or confidential and are
intended solely for the recipient or<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>entity to whom they are addressed. If you
are not the intended<o:p></o:p></span></font></p>
<p class=MsoNormal><font size=2 color=black face=Calibri><span
style='font-size:11.0pt;color:black'>recipient, please do not read, copy or
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<p class=MsoNormal><font size=2 color=black face=Calibri><span
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<p class=MsoNormal><font size=3 color=black face=Calibri><span
style='font-size:12.0pt;color:black'>***Disclaimer: Please note that RPPT
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