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<p class="MsoNormal">Thank you Gretchen!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal"><b><span style="font-size:14.0pt">Gourley Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt">Snohomish Escrow<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt">The Exchange Connection<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">1002 10<sup>th</sup> Street / PO Box 1091<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">Snohomish, WA 98291<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">360.568.5065<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">360.568.8092 fax<o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563C1"><a href="mailto:Craig@glgmail.com">Craig@glgmail.com</a></span></u><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:red">Be Aware! Online banking fraud is on the rise. If you receive an email containing
<b>Wire transfer instructions </b>call us immediately to verify the information prior to sending any funds!<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:blue">CONFIDENTIALITY NOTICE: This electronic mail transmission may contain legally privileged, confidential information belonging to the sender. The information is intended
only for the use of the individual or entity named above. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or taking any action based on the contents of this electronic mail is strictly prohibited. If
you have received this electronic mail in error, please contact sender and delete all copies</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Valentine, Gretchen (TRGC)<br>
<b>Sent:</b> Monday, August 05, 2019 2:17 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] FIRPTA gurus<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">The FIRPTA tax applies if the property is in the US and no exemptions apply. Three of the exemptions are:
<o:p></o:p></p>
<p class="Default"><o:p> </o:p></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><b><span style="font-size:10.0pt">Purchase of residence for $300,000 or less.
</span></b><span style="font-size:10.0pt">If one or more individuals acquire U.S. real property for use as a residence and the amount realized (in most cases the sales price) is $300,000 or less, no withholding is required.<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><b><span style="font-size:10.0pt">No consideration paid.
</span></b><span style="font-size:10.0pt">Withholding is not required if the amount realized by the transferor is zero (for example, the property is transferred as a gift
<i>and the recipient does not assume any liabilities or furnish any other consideration to the transferor</i>).<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<ul style="margin-top:0in" type="disc">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l2 level1 lfo3"><b><span style="font-size:10.0pt">Transferor’s nonrecognition of gain or loss.
</span></b><span style="font-size:10.0pt">You may receive a notice from the transferor signed under penalties of perjury stating that the transferor is not required to recognize gain or loss on the transfer because of a nonrecognition provision of the Internal
Revenue Code (see Temporary Regulations section 1.897-6T(a)(2)) or a provision in a U.S. tax treaty. You may rely on the transferor’s notice, and not withhold, unless (a) only part of the gain qualifies for nonrecognition, or (b) you know or have reason to
know that the transferor is not entitled to the claimed nonrecognition treatment.<o:p></o:p></span></li></ul>
<p class="MsoNormal"><span style="font-size:10.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal">If due, the amount of tax depends upon the fair market value of the real property. Attached are the instructions for IRS Form 8288, which is my ‘go to’ reference for FIRPTA.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Gretchen<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#1F497D">Gretchen Valentine
</span></b><span style="font-size:12.0pt;color:#7F7F7F">| </span><b><span style="font-size:12.0pt;color:#1F497D">NW Regional Underwriting Counsel</span></b><b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:#1F497D">Title Resources</span></b><b><span style="font-size:12.0pt;color:black"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#7F7F7F">Phone: 206-962-7744 |
<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<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>Craig Gourley<br>
<b>Sent:</b> Monday, August 5, 2019 1:49 PM<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] FIRPTA gurus<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Good afternoon list mates. I hope one of you FIRPTA gurus have an answer for me. I have a Canadian client that wants to gift free and clear residential property to his Canadian son who legally lives and works in the US. I know there is
no excise tax but not sure if we need to file anything on the FIRPTA side when no money changes hands and no debt is assumed. Thanks in advance. Craig
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt">Gourley Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt">Snohomish Escrow<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt">The Exchange Connection<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">1002 10<sup>th</sup> Street / PO Box 1091<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">Snohomish, WA 98291<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">360.568.5065<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif">360.568.8092 fax<o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563C1"><a href="mailto:Craig@glgmail.com">Craig@glgmail.com</a></span></u><span style="font-size:10.0pt;font-family:"Arial Rounded MT Bold",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman",serif"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:red">Be Aware! Online banking fraud is on the rise. If you receive an email containing
<b>Wire transfer instructions </b>call us immediately to verify the information prior to sending any funds!<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:blue">CONFIDENTIALITY NOTICE: This electronic mail transmission may contain legally privileged, confidential information belonging to the sender. The information is intended
only for the use of the individual or entity named above. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or taking any action based on the contents of this electronic mail is strictly prohibited. If
you have received this electronic mail in error, please contact sender and delete all copies</span><span style="font-size:8.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><strong><span style="font-family:"Calibri",sans-serif;color:red">BEWARE OF CYBER-FRAUD!
</span></strong><strong><span style="font-family:"Calibri",sans-serif">Before wiring any funds, call the intended recipient at a number you know is valid to confirm the instructions and be wary of any request to change wire instructions you already received.
</span></strong><b><br>
<br>
<strong><span style="font-family:"Calibri",sans-serif">This email may be confidential. If you are not the intended recipient, please notify us immediately and delete this copy from your system.
</span></strong><br>
<br>
<strong><span style="font-family:"Calibri",sans-serif">In our ongoing focus on your security, we have changed our encryption provider to Proofpoint encryption. This may require you to create a new account.
<o:p></o:p></span></strong></b></p>
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