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<p class="MsoNormal"><span style="color:#00B050"> </span>I’m not sure we have enough facts to consider appropriate excise tax exemptions.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If she is now being added in consideration for her initial investment, either in percentage that equals that investment, or as a one-third owner, then I think excise that may be due because her addition to ownership is in exchange for her
monetary contribution.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If the facts warranted, there certainly could be other options, like nominee or recipient of a gift.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Kailei<o:p></o:p></p>
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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>Nicholas Pleasants<br>
<b>Sent:</b> Wednesday, February 05, 2020 4:20 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Real estate excise tax<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">If there’s no mortgage, you could call it a gift… perhaps you would also need to advise them to file an IRS Form 709, so that’s a bit of a pain, and also needs a REETA Supplement, but maybe a simpler path.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b><span style="color:#2B6AA4">Nicholas Pleasants</span></b><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Pleasants Law Firm, P.S.<br>
2300 130th Ave NE, Suite A-101<br>
Bellevue, WA 98005-1755<br>
(425) 615-7070 tel/fax<br>
<a href="mailto:nick@pleasantslaw.com"><span style="color:#00006A">nick@pleasantslaw.com</span></a><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">From: </span></b><span style="font-size:12.0pt;color:black"><<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> on behalf of Kathleen Hopkins <<a href="mailto:khopkins@rp-lawgroup.com">khopkins@rp-lawgroup.com</a>><br>
<b>Reply-To: </b>WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Date: </b>Wednesday, February 5, 2020 at 3:21 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>Re: [WSBARP] Real estate excise tax<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:14.0pt">You might try nominee exemption: WAC 458-61A-214, but they must have acted as her “agent” and see the documentation requirements in the WAC’s part (5).</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><i><span style="font-size:14.0pt"> </span></i></b><o:p></o:p></p>
<p class="MsoNormal"><b><i> </i></b><o:p></o:p></p>
<p class="MsoNormal"><b><i>Kathleen J. Hopkins </i></b><o:p></o:p></p>
<p class="MsoNormal">Real Property Law Group, PLLC <o:p></o:p></p>
<p class="MsoNormal">1326 Fifth Avenue, Suite 654 <o:p></o:p></p>
<p class="MsoNormal">Seattle, WA 98101 <o:p></o:p></p>
<p class="MsoNormal">Phone & Fax: (206) 625-0404 <o:p></o:p></p>
<p class="MsoNormal">email: <a href="mailto:khopkins@rp-lawgroup.com">khopkins@rp-lawgroup.com</a>
<o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.rp-lawgroup.com/">www.rp-lawgroup.com</a>
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<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>Jon Fritzler<br>
<b>Sent:</b> Wednesday, February 05, 2020 2:55 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] Real estate excise tax<o:p></o:p></p>
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<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Client’s sister contributed a significant amount of money to purchase of property that is titled in name of client and her husband. Client and her husband now want to add client’s
sister to the title. Is there a real estate excise tax exemption that applies?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">Sincerely,<br>
Jon M. Fritzler<br>
Attorney at Law<br>
PO Box 61451<br>
Vancouver, WA 98666<br>
Tel. 360.818.4431<br>
Eml <a href="mailto:fritzlerlaw@outlook.com"><span style="color:blue">fritzlerlaw@outlook.com</span></a><br>
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