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</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'>Unlike marriages, CIRs are determined when the relationship ends, not during the CIR. For example, being in a CIR does not provide the partners with management rights over each other’s property. So characterizing a property transfer as a gift when there is consideration changing hands (‘buying out”) is not legal.<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><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>I am unclear on the excise tax implications of a court dividing community-like real property after the relationship is over. Like a gift? What if the court gives one party the real property and the other cash? But this is after the relationship is over.<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><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> Steve<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><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-numeric 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'> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>Jeanne Dawes<br><b>Sent:</b> Tuesday, February 25, 2020 11:42 AM<br><b>To:</b> 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 class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:blue'>Could you not characterize it as a gift? Also, you might want to consider having them enter into a Status of Property Agreement, to assure that down the road claims cannot be made by the person transferring interest or his or her heirs.<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:blue'><o:p> </o:p></span></p><div><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-other'><i><span style='font-size:18.0pt;font-family:"TypoUpright BT";color:blue;position:relative;top:0pt;mso-text-raise:0pt'>Jeanne</span></i><span style='color:blue;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='color:blue;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'><b><i><span style='font-size:18.0pt;font-family:"TypoUpright BT";color:blue;position:relative;top:0pt;mso-text-raise:0pt'>Jeanne J.</span></i></b><b><i><span style='color:blue;position:relative;top:0pt;mso-text-raise:0pt'> </span></i></b><b><i><span style='font-size:18.0pt;font-family:"Bella Donna";color:blue;position:relative;top:0pt;mso-text-raise:0pt'>Dawes<o:p></o:p></span></i></b></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-other'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'>Attorney at Law</span><span style='color:blue;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:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'>Gore & Grewe, P.S.</span><span style='color:blue;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:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'>103 E. Indiana Avenue, Suite A</span><span style='color:blue;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:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'>Spokane, WA 99207-2317</span><span style='color:blue;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:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'>Voice: 509-326-7500</span><span style='color:blue;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:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'>Fax: 509-326-7503</span><span style='color:blue;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:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'><a href="mailto:jjdawes@goregrewe.com"><span style='color:blue'>jjdawes@goregrewe.com</span></a><o:p></o:p></span></p><p class=MsoNormal style='punctuation-wrap:hanging;text-autospace:ideograph-other'><span style='color:blue;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;color:blue;position:relative;top:0pt;mso-text-raise:0pt'><img border=0 width=271 height=152 style='width:2.8229in;height:1.5833in' id="_x0037_029b209-7d72-4ff3-a3f4-7f0f7da9282c" src="cid:image001.jpg@01D5EBDA.8F52BDE0"></span><span style='color:blue;position:relative;top:0pt;mso-text-raise:0pt'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;punctuation-wrap:hanging;text-autospace:ideograph-other'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'>INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style='color:blue;position:relative;top:0pt;mso-text-raise:0pt'> </span><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:blue;position:relative;top:0pt;mso-text-raise:0pt'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Calibri",sans-serif;color:blue'><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'> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <b>On Behalf Of </b>Eric Nelsen<br><b>Sent:</b> Tuesday, February 25, 2020 10:27 AM<br><b>To:</b> <a href="mailto:cole-gilday@stanwoodlaw.net">cole-gilday@stanwoodlaw.net</a>; WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><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 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'><a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a><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 <<a href="mailto:cole-gilday@stanwoodlaw.net">cole-gilday@stanwoodlaw.net</a>> <br><b>Sent:</b> Tuesday, February 25, 2020 10:24 AM<br><b>To:</b> Eric Nelsen <<a href="mailto:Eric@sayrelawoffices.com">Eric@sayrelawoffices.com</a>>; WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><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>