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<p class="MsoNormal">Hi Josh,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This is a standard procedure. See WAC 458-61A-210(5) (emphasis added):<o:p></o:p></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(5) <b>Documentation.</b> When real property is transferred to or from a testamentary trust, or real property is transferred to or
from an irrevocable trust, the following must be available to the department upon request, and
<i>provided to the county treasurer and recorded with the county auditor</i>:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(a) A certified copy of the death certificate and a copy of that portion of the trust instrument showing the authority of the grantor;
or<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(b) A statement signed by the trustee or the grantor, or the representative of the trustee or grantor containing the following information:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(i) The name, address, and telephone number of the trustee or grantor, and/or representative of the trustee or grantor who is authorized
to represent the trustee or grantor before the department of revenue;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(ii) The character of the trust, e.g., testamentary, irrevocable living trust, etc.;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(iii) The nature of the transfer:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(A) If the transfer is to or from a testamentary trust, the nature of and reason for the transfer.<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(B) If the transfer is to or from an irrevocable living trust:<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(I) The nature and reason for the transfer;<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(II) Whether or not the property is encumbered with debt; and<o:p></o:p></span></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(III) Whether or not the trustee may, at the time of the transfer, distribute income and/or principal to a person(s) other than the
grantor(s).<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I’ve also used WAC 458-61A-202(6)(e), but there is a similar requirement under that section:<o:p></o:p></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:Helvetica;color:black">(6) <b>Exemptions and required documentation.</b> A transfer of real property through a devise by will or inheritance is exempt from
the real estate excise tax for the following types of transfers. Refer to WAC <a href="https://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-303"><b><span style="color:#2B674D">458-61A-303</span></b></a> (Affidavit) to determine if a real estate excise tax
affidavit is required to document the exempt transfers. Additional documentation may be required to substantiate each exemption, and must be provided to the county treasurer of the county in which the real property is located
<i>and recorded with the county auditor</i></span><span style="font-size:12.0pt;font-family:Helvetica;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">In my experience, it is a simple one page that is added to the back of the REETA, and that takes care of it. Your one page just follows each of the requirements of 458-61A-210(5), no special form needed.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Best, <o:p></o:p></p>
<p class="MsoNormal">Nick<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="color:#2B6AA4">Nicholas Pleasants<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:#2B6AA4">Owner<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#2B6AA4"><o:p> </o:p></span></p>
<p class="MsoNormal"><a href="http://www.pleasantslaw.com/"><b><span style="color:#2B6AA4;text-decoration:none"><img border="0" width="144" height="44" style="width:1.5in;height:.4583in" id="Picture_x0020_2" src="cid:image001.png@01D7103F.E3844700" alt="(Logo) Pleasants Law Firm"></span></b></a><b><span style="color:#2B6AA4"><o:p></o:p></span></b></p>
<p class="MsoNormal"><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>
</span><span style="color:#2E75B6"><a href="mailto:nick@pleasantslaw.com"><span style="color:#2E75B6">nick@pleasantslaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#2E75B6"><a href="http://www.pleasantslaw.com"><span style="color:#2E75B6">www.pleasantslaw.com</span></a>
<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"><b><span style="font-size:12.0pt;color:black">From: </span></b><span style="font-size:12.0pt;color:black"><wsbarp-bounces@lists.wsbarppt.com> on behalf of Josh Grant <jgrant@accima.com><br>
<b>Reply-To: </b>WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Date: </b>Wednesday, March 3, 2021 at 11:45 AM<br>
<b>To: </b>wsbar <wsbarp@lists.wsbarppt.com><br>
<b>Subject: </b>[WSBARP] distribution of test. trust - REET supp. statement form<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:13.5pt;color:black">My client, a trustee is distributing real property to a beneficiary.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">County Treasurer wants a supplemental statement under WAC 458 61A 210.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">I wonder if someone has done a form which they could share with all the information which is listed therein.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">The Treasurer also seems to want much of this recorded.. which I don’t see necessary in the WAC “available to the department” doesn’t mean recorded.</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">thanks</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:13.5pt;color:black">Josh</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><strong><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080">Joshua F. Grant</span></strong><span style="font-size:14.0pt;color:#004080"><br>
</span><span style="font-size:14.0pt;color:black"><img border="0" width="207" height="43" style="width:2.1562in;height:.4479in" id="_x0000_i1025" src="cid:image002.png@01D7103F.E3844700" alt="advocates"><br>
</span><span style="color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><span style="font-size:14.0pt;color:black"><o:p></o:p></span></p>
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