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<p class="MsoNormal"><span style="font-size:12.0pt;color:blue">If decedent never “delivered” the QCD was it a completed gift? I would argue it was not, and instead an inheritance that will benefit from a step-up in basis, and just do a PR Deed to convey title.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
</span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Gore & Grewe, P.S.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">103 E. Indiana Avenue, Suite A</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Spokane, WA 99207-2317</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Voice: 509-326-7500</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax: 509-326-7503</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:jjdawes@goregrewe.com">jjdawes@goregrewe.com</a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:blue"><img border="0" width="271" height="152" style="width:2.8229in;height:1.5833in" id="_x0037_029b209-7d72-4ff3-a3f4-7f0f7da9282c" src="cid:image004.jpg@01D4EAE1.774AA9B0" alt="cid:7029b209-7d72-4ff3-a3f4-7f0f7da9282c"></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<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:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
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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>Josh Grant<br>
<b>Sent:</b> Thursday, April 04, 2019 11:48 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] REET Gift Exemption<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">I thought the step up in basis only occurred if the asset was owned by the decedent on the DOD? A transfer prior to that would cause the transferee to have the donor’s basis?</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080">Joshua F. Grant</span></strong><span style="font-size:14.0pt;color:#004080"><br>
</span><span style="font-size:14.0pt;color:black"><img border="0" width="207" height="43" style="width:2.1562in;height:.4479in" id="_x0000_i1025" src="cid:image002.png@01D4EAE1.77437DC0" alt="advocates"><br>
</span><span style="color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">
<a href="mailto:rwiess@foxinternet.net" title="rwiess@foxinternet.net">RebeccaWiess</a>
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Sent:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Thursday, April 04, 2019 10:31 AM<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">To:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">
<a href="mailto:wsbarp@lists.wsbarppt.com" title="wsbarp@lists.wsbarppt.com">'WSBA Real Property Listserv'</a>
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Subject:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Re: [WSBARP] REET Gift Exemption<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: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></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Rebecca K. Wiess<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">421 24th Avenue East<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Seattle, WA 98112<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Phone 206 329-6638<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><a href="mailto:rwiess@foxinternet.net">rwiess@foxinternet.net</a>
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> </span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"><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;color:black">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Josh Grant<br>
<b>Sent:</b> Tuesday, April 02, 2019 5:26 PM<br>
<b>To:</b> WSBA Real Property Listserv<br>
<b>Subject:</b> Re: [WSBARP] REET Gift Exemption</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><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><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:14.0pt;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080">Joshua F. Grant</span></strong><span style="font-size:14.0pt;color:#004080"><br>
</span><span style="font-size:14.0pt;color:black"><img border="0" width="207" height="43" style="width:2.1562in;height:.4479in" id="_x0000_i1027" src="cid:image003.gif@01D4EAE1.77437DC0" alt="advocates"><br>
</span><span style="color:#004080">P. O. Box 619</span><span style="color:black"><br>
</span><span style="color:#004080">Wilbur, WA 99185</span><span style="color:black"><br>
</span><span style="color:#004080">509 647 5578</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">
<a href="mailto:afranz@basinlaw.com" title="afranz@basinlaw.com">Anna Franz</a> <o:p>
</o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Sent:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> Tuesday, April 02, 2019 3:07 PM<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">To:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">
<a href="mailto:wsbarp@lists.wsbarppt.com" title="wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>
<o:p></o:p></span></p>
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<p class="MsoNormal" style="background:whitesmoke"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Subject:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black"> [WSBARP] REET Gift Exemption<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:black"> <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="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></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="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></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Any suggestions on challenging this interpretation would be greatly appreciated. Thanks in advance.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Anna Franz<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Lemargie Kenison Franz And Whitaker<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">107 D Street NW / PO Box 965<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Ephrata, WA 98823<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Voice: (509) 754-2493<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Fax: (509) 754-4022<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">E-mail: <a href="mailto:afranz@basinlaw.com">
afranz@basinlaw.com</a><o:p></o:p></span></p>
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