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<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV><FONT size=4>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?</FONT></DIV>
<DIV> </DIV>
<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV dir=ltr>
<DIV style="FONT-SIZE: 14pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV><STRONG><SPAN style="FONT-SIZE: 18pt; COLOR: #004080">Joshua F.
Grant</SPAN></STRONG><SPAN style="COLOR: #004080"><BR></SPAN><SPAN
style="COLOR: black"><IMG title=advocates
style="BORDER-TOP: 0px; BORDER-RIGHT: 0px; BACKGROUND-IMAGE: none; BORDER-BOTTOM: 0px; PADDING-TOP: 0px; PADDING-LEFT: 0px; BORDER-LEFT: 0px; DISPLAY: inline; PADDING-RIGHT: 0px"
border=0 alt=advocates src="cid:8275B77609A74CD59D33016215B23E59@JoshPC"
width=207 height=43><BR></SPAN><SPAN style="FONT-SIZE: 11pt; COLOR: #004080">P.
O. Box 619<BR>Wilbur, WA 99185<BR>509 647 5578</SPAN><SPAN
style="COLOR: black"><o:p></o:p></SPAN></DIV></DIV></DIV></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV style="FONT: 10pt tahoma">
<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=rwiess@foxinternet.net
href="mailto:rwiess@foxinternet.net">RebeccaWiess</A> </DIV>
<DIV><B>Sent:</B> Thursday, April 04, 2019 10:31 AM</DIV>
<DIV><B>To:</B> <A title=wsbarp@lists.wsbarppt.com
href="mailto:wsbarp@lists.wsbarppt.com">'WSBA Real Property Listserv'</A> </DIV>
<DIV><B>Subject:</B> Re: [WSBARP] REET Gift Exemption</DIV></DIV></DIV>
<DIV> </DIV></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV class=Section1>
<P class=MsoNormal><FONT color=navy size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; 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 color=navy size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: arial; COLOR: navy"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=navy size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; 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 color=navy
size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: arial; COLOR: navy">421 24th Avenue
East</SPAN></FONT></st1:address></st1:street><FONT color=navy size=2
face=Arial><SPAN
style="FONT-SIZE: 10pt; 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 color=navy
size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: arial; COLOR: navy">Seattle</SPAN></FONT></st1:city><FONT
color=navy size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; 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 color=navy
size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: arial; COLOR: navy"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=navy size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: arial; COLOR: navy">Phone 206
329-6638<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=navy size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: arial; COLOR: navy">rwiess@foxinternet.net
<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=navy size=2 face=Arial><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: arial; COLOR: navy"><o:p></o:p></SPAN></FONT> </P>
<DIV>
<DIV class=MsoNormal style="TEXT-ALIGN: center" align=center><FONT size=3
face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman"'>
<HR tabIndex=-1 align=center SIZE=2 width="100%">
</SPAN></FONT></DIV>
<P class=MsoNormal><B><FONT size=2 face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; FONT-WEIGHT: bold">From:</SPAN></FONT></B><FONT
size=2 face=Tahoma><SPAN style="FONT-SIZE: 10pt; 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: 12pt; 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: 11pt"><o:p></o:p></SPAN></FONT> </P>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><FONT color=black size=4 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 color=black size=4><SPAN
style="FONT-SIZE: 14pt; COLOR: black"><o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal><FONT color=black size=4 face=Calibri><SPAN
style="FONT-SIZE: 14pt; COLOR: black"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><STRONG><B><FONT color=#004080 size=5 face=Calibri><SPAN
style="FONT-SIZE: 18pt; FONT-FAMILY: calibri; COLOR: #004080">Joshua F.
Grant</SPAN></FONT></B></STRONG><FONT color=#004080 size=4><SPAN
style="FONT-SIZE: 14pt; COLOR: #004080"><BR></SPAN></FONT><FONT color=black
size=4><SPAN style="FONT-SIZE: 14pt; COLOR: black"><IMG id=_x0000_i1025
title=advocates
style="BORDER-LEFT-WIDTH: 0px; BORDER-RIGHT-WIDTH: 0px; BACKGROUND-IMAGE: none; BORDER-BOTTOM-WIDTH: 0px; PADDING-TOP: 0px; PADDING-LEFT: 0px; DISPLAY: inline; PADDING-RIGHT: 0px; BORDER-TOP-WIDTH: 0px"
border=0 alt=advocates src="cid:0B4CA410D04B4CE5A2C3F92EDB234387@JoshPC"
width=207 height=43><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
color=black size=4><SPAN
style="FONT-SIZE: 14pt; COLOR: black"><o:p></o:p></SPAN></FONT></P></DIV></DIV></DIV></DIV>
<DIV>
<DIV>
<DIV>
<P class=MsoNormal><FONT color=black size=2 face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; COLOR: black"> <o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<DIV style="font-color: black">
<P class=MsoNormal style="BACKGROUND: whitesmoke"><B><FONT color=black size=2
face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; FONT-WEIGHT: bold; COLOR: black">From:</SPAN></FONT></B><FONT
color=black size=2 face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; COLOR: black"> <A
title=afranz@basinlaw.com href="mailto:afranz@basinlaw.com">Anna Franz</A>
<o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal style="BACKGROUND: whitesmoke"><B><FONT color=black size=2
face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; FONT-WEIGHT: bold; COLOR: black">Sent:</SPAN></FONT></B><FONT
color=black size=2 face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; COLOR: black"> Tuesday, April 02,
2019 3:07 PM<o:p></o:p></SPAN></FONT></P></DIV>
<DIV>
<P class=MsoNormal style="BACKGROUND: whitesmoke"><B><FONT color=black size=2
face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; FONT-WEIGHT: bold; COLOR: black">To:</SPAN></FONT></B><FONT
color=black size=2 face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; COLOR: black"> <A
title=wsbarp@lists.wsbarppt.com
href="mailto: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 color=black size=2
face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; FONT-WEIGHT: bold; COLOR: black">Subject:</SPAN></FONT></B><FONT
color=black size=2 face=Tahoma><SPAN
style="FONT-SIZE: 10pt; FONT-FAMILY: tahoma; COLOR: black"> [WSBARP] REET Gift
Exemption<o:p></o:p></SPAN></FONT></P></DIV></DIV></DIV>
<DIV>
<P class=MsoNormal><FONT color=black size=3 face=Calibri><SPAN
style="FONT-SIZE: 12pt; COLOR: black"> <o:p></o:p></SPAN></FONT></P></DIV></DIV>
<DIV>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; 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 color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black"> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; 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 color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black"> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; 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 color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black"> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black"> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black">Anna Franz<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black">Lemargie Kenison Franz And
Whitaker<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><st1:address w:st="on"><FONT color=black size=2
face=Calibri><SPAN style="FONT-SIZE: 11pt; 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 color=black
size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; 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 color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black">Voice: (509)
754-2493<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black">Fax: (509)
754-4022<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black">E-mail:
afranz@basinlaw.com<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black"> <o:p></o:p></SPAN></FONT></P>
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style="FONT-SIZE: 12pt; COLOR: black">***Disclaimer: Please note that RPPT
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