<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
punctuation-wrap:simple;
text-autospace:none;
font-size:12.0pt;
font-family:"Times New Roman",serif;
position:relative;
top:2.5pt;
mso-text-raise:-2.5pt;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
span.EmailStyle18
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">I think people do get confused easily on that issue because people talk about "domestic partner" casually as if that included CIRs, without realizing that the phrase as used
in the WAC means specifically a state-registered domestic partnership under <a href="https://app.leg.wa.gov/RCW/default.aspx?cite=26.60&full=true">
RCW 26.60</a>. See <a href="https://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-102">
WAC 458-61A-102(7)</a> for definition of domestic partner.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Eric<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Sayre Law Offices, PLLC<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">eric@sayrelawoffices.com<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"> Robert R. Cole <cole-gilday@stanwoodlaw.net>
<br>
<b>Sent:</b> Tuesday, February 25, 2020 10:24 AM<br>
<b>To:</b> Eric Nelsen <Eric@sayrelawoffices.com>; WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] CIR and excise tax<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p>Thanks, that is what I told my client but she was advised differently elsewhere.<o:p></o:p></p>
<div>
<p class="MsoNormal">Very Truly Yours,<o:p></o:p></p>
<p class="MsoNormal">Robert R. Cole<o:p></o:p></p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">10101 - 270th St. NW <o:p></o:p></p>
<p class="MsoNormal">Stanwood, WA 98292 <o:p></o:p></p>
<p class="MsoNormal">(360) 629-2900 (Telephone) <o:p></o:p></p>
<p class="MsoNormal">(360) 629-0220 (Fax) <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">This message contains confidential and privileged information that is intended only for the named recipient(s). Unless you are the named recipient or authorized agent thereof, you are prohibited from reading, copying, distributing or otherwise
disseminating such information. If you receive this communication in error, please notify the sender immediately.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">On 2/25/2020 10:21 AM, Eric Nelsen wrote:<o:p></o:p></span></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">No REET exemption for transfer/creation of separate property from community property under
<a href="https://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-203">RCW 458-61A-203</a> if not married and not a state-registered domestic partnership. Ordinary CIR gets no tax break, unfortunately.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Sincerely,</span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Eric</span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Eric C. Nelsen</span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Sayre Law Offices, PLLC</span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">1417 31st Ave South</span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">Seattle WA 98144-3909</span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">206-625-0092</span><o:p></o:p></p>
<p class="MsoNormal" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt"><a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a></span><o:p></o:p></p>
</div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> </span><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" style="punctuation-wrap:hanging;text-autospace:ideograph-other">
<b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;position:relative;top:0pt;mso-text-raise:0pt">
<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>Robert R. Cole<br>
<b>Sent:</b> Tuesday, February 25, 2020 10:02 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <a href="mailto:wsbarp@lists.wsbarppt.com">
<wsbarp@lists.wsbarppt.com></a><br>
<b>Subject:</b> [WSBARP] CIR and excise tax</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p>Couple are in obvious CIR (children together). One is buying the other out of the family home. Any exemption?? Or must they be legally married?<o:p></o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt;punctuation-wrap:hanging;text-autospace:ideograph-other">
-- <o:p></o:p></p>
<p class="MsoNormal">Very Truly Yours,<o:p></o:p></p>
<p class="MsoNormal">Robert R. Cole<o:p></o:p></p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">10101 - 270th St. NW <o:p></o:p></p>
<p class="MsoNormal">Stanwood, WA 98292 <o:p></o:p></p>
<p class="MsoNormal">(360) 629-2900 (Telephone) <o:p></o:p></p>
<p class="MsoNormal">(360) 629-0220 (Fax) <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">This message contains confidential and privileged information that is intended only for the named recipient(s). Unless you are the named recipient or authorized agent thereof, you are prohibited from reading, copying, distributing or otherwise
disseminating such information. If you receive this communication in error, please notify the sender immediately.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</blockquote>
</div>
</body>
</html>