<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)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Helvetica;
panose-1:2 11 6 4 2 2 2 2 2 4;}
@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;}
@font-face
{font-family:"TypoUpright BT";
panose-1:3 2 7 2 3 8 7 5 7 5;}
@font-face
{font-family:"Bella Donna";
panose-1:3 0 5 2 3 6 4 3 0 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
p.xmsonormal, li.xmsonormal, div.xmsonormal
{mso-style-name:x_msonormal;
margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle24
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:blue;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
.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" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue">Just use WAC 458-61A-202(6)(e) as the exemption for a transfer for trust on death of trustor. It is an inheritance. No requirement for recording trust document or death certificate with auditor.
It makes no sense that those documents be recorded.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black;background:white">(e) <b>Trusts.</b> If real property is transferred under the terms of a trust instrument, a certified copy of the death certificate and a copy
of that portion of the trust instrument showing the authority of the grantor are required. For additional information on the application of real estate excise tax to transfers of real property under the terms of a trust, see WAC </span><a href="https://apps.leg.wa.gov/WAC/default.aspx?cite=458-61A-210"><b><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#2B674D;background:white">458-61A-210</span></b></a><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black;background:white"> (Irrevocable
trusts) and WAC </span><a href="https://apps.leg.wa.gov/WAC/default.aspx?cite=458-61A-211"><b><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:#2B674D;background:white">458-61A-211</span></b></a><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black;background:white"> (Mere
change in identity or form—Family corporations and partnerships).</span><span style="font-size:12.0pt;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue">In Spokane we’ve always just had to attach the documents for the treasurer, they are not recorded. It seems the WAC has 2 different standards for the same procedure.<o:p></o:p></span></p>
<div>
<div>
<div>
<p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
</span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Gore & Grewe, P.S.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">103 E. Indiana Avenue, Suite A</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Spokane, WA 99207-2317</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Voice: 509-326-7500</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax: 509-326-7503</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:jjdawes@goregrewe.com"><span style="color:blue">jjdawes@goregrewe.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:blue"><img border="0" width="172" height="111" style="width:1.7916in;height:1.1562in" id="Picture_x0020_3" src="cid:image001.png@01D711B0.32F544D0"><img border="0" width="123" height="127" style="width:1.2812in;height:1.3229in" id="Picture_x0020_4" src="cid:image002.png@01D711B0.32F544D0"></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="color:blue">
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><o:p></o:p></span></p>
</div>
</div>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;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"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <b>On Behalf Of
</b>Dwight Bickel<br>
<b>Sent:</b> Friday, March 05, 2021 10:29 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] distribution of test. trust - REET supp. statement form<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-family:"Arial",sans-serif;color:black">Every document provided as an attachment to the supplemental to excise tax affidavit is usually recorded. Other information not specified by stature and
not part of the affidavit, requested by the particular person at your county at that day to allow you to record without paying the excise tax, should not be recorded. Unless that person forces the recording.<o:p></o:p></span></p>
</div>
<div>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Sent from my T-Mobile 5G Device<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Get
<a href="https://aka.ms/ghei36">Outlook for Android</a><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="2" width="98%" align="center">
</div>
<div id="divRplyFwdMsg">
<p class="MsoNormal"><b><span style="color:black">From:</span></b><span style="color:black">
<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>> on behalf of Nicholas Pleasants <<a href="mailto:nick@pleasantslaw.com">nick@pleasantslaw.com</a>><br>
<b>Sent:</b> Wednesday, March 3, 2021 3:14:22 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] distribution of test. trust - REET supp. statement form</span>
<o:p></o:p></p>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</div>
<div>
<div>
<p class="xmsonormal">Hi Josh,<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">This is a standard procedure. See WAC 458-61A-210(5) (emphasis added):<o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;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>:</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;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</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">(b) A statement signed by the trustee or the grantor, or the representative of the trustee or grantor containing the
following information:</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;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;</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">(ii) The character of the trust, e.g., testamentary, irrevocable living trust, etc.;</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">(iii) The nature of the transfer:</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">(A) If the transfer is to or from a testamentary trust, the nature of and reason for the transfer.</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">(B) If the transfer is to or from an irrevocable living trust:</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">(I) The nature and reason for the transfer;</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">(II) Whether or not the property is encumbered with debt; and</span><o:p></o:p></p>
<p class="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;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).</span><o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">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="xmsonormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;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><o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">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="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">Best, <o:p></o:p></p>
<p class="xmsonormal">Nick<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal"><b><span style="color:#2B6AA4">Nicholas Pleasants</span></b><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#2B6AA4">Owner</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#2B6AA4"> </span><o:p></o:p></p>
<p class="xmsonormal"><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="x_Picture_x0020_2" src="cid:image007.png@01D711B0.32F544D0" alt="(Logo) Pleasants Law Firm"></span></b></a><o:p></o:p></p>
<p class="xmsonormal"><span style="color:black"> </span><o:p></o:p></p>
<p class="xmsonormal"><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></span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#2E75B6"><a href="http://www.pleasantslaw.com"><span style="color:#2E75B6">www.pleasantslaw.com</span></a>
</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:8.0pt;color:black">The information contained in this e-mail message may be privileged and is confidential information intended only for the use of the recipient, or any employee or agent responsible to deliver it
to the intended recipient. Any unauthorized use, distribution or copying of this information is strictly prohibited and may be unlawful.</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:8.0pt;color:black">If you have received this communication in error, please notify the sender immediately and destroy the original message and all attachments from your electronic files.</span><o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="xmsonormal"><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 Josh Grant <<a href="mailto:jgrant@accima.com">jgrant@accima.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, March 3, 2021 at 11:45 AM<br>
<b>To: </b>wsbar <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject: </b>[WSBARP] distribution of test. trust - REET supp. statement form</span><o:p></o:p></p>
</div>
<div>
<p class="xmsonormal"> <o:p></o:p></p>
</div>
<div>
<div>
<div>
<p class="xmsonormal"><span style="font-size:13.5pt;color:black">My client, a trustee is distributing real property to a beneficiary.</span><o:p></o:p></p>
</div>
<div>
<p class="xmsonormal"><span style="font-size:13.5pt;color:black">County Treasurer wants a supplemental statement under WAC 458 61A 210.</span><o:p></o:p></p>
</div>
<div>
<p class="xmsonormal"><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><o:p></o:p></p>
</div>
<div>
<p class="xmsonormal"><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><o:p></o:p></p>
</div>
<div>
<p class="xmsonormal"><span style="font-size:13.5pt;color:black">thanks</span><o:p></o:p></p>
</div>
<div>
<p class="xmsonormal"><span style="font-size:13.5pt;color:black">Josh</span><o:p></o:p></p>
</div>
<div>
<div>
<div>
<div>
<p class="xmsonormal"><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="x__x005f_x0000_i1025" src="cid:image006.png@01D711B0.32DB5430" alt="advocates"></span><span style="font-size:14.0pt;color:black"><br>
</span><span style="color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span><o:p></o:p></p>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</body>
</html>