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<p>Right, there is not any consideration. FYI, the IRA outfit tells
me it uses 211(2)(b) no change in beneficial ownership. So there
are 3 possibilities, none of which really fit.... I will keep you
informed as to our success or lack thereof.<br>
</p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Very Truly Yours,</p>
<p class="MsoNormal">Robert R. Cole</p>
<p class="MsoNormal">Law Office of Cole & Gilday, P.C. </p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">10101 - 270th St. NW </p>
<p class="MsoNormal">Stanwood, WA 98292 </p>
<p class="MsoNormal">(360) 629-2900 (Telephone) </p>
<p class="MsoNormal">(360) 629-0220 (Fax) </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).<span
style="mso-spacerun:yes"> </span>Unless you are the named
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<div class="moz-cite-prefix">On 7/7/2021 2:09 PM, John J. Sullivan
wrote:<br>
</div>
<blockquote type="cite"
cite="mid:780E5606-7565-45CC-B06D-2C087FB42955@comcast.net">
<meta http-equiv="content-type" content="text/html; charset=UTF-8">
Also there isn’t really any consideration, is there?<br>
<br>
<div dir="ltr">Sent from my iPhone</div>
<div dir="ltr"><br>
<blockquote type="cite">On Jul 7, 2021, at 2:08 PM, John J.
Sullivan <a class="moz-txt-link-rfc2396E" href="mailto:sullaw@comcast.net"><sullaw@comcast.net></a> wrote:<br>
<br>
</blockquote>
</div>
<blockquote type="cite">
<div dir="ltr">
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charset=UTF-8">
I’m pretty sure Rule 212 is limited to exemptions due to
entity formation etc. it’s not a generic rule. It specifically
excludes certain other types of transactions that are exempt
from income taxation. What renders this rollover nontaxable
under the IRC is not an exemption of the transaction but the
exemption of the plan and trust.
<div><br>
</div>
<div>Since the 401(k) is a trust, I would try to fit the
transaction into either Rule 210 or 210. Off the top of my
head I can’t recall whether an IRA is a trust. </div>
<div><br>
</div>
<div>The disconnect between federal income taxation and WA
taxation, whether REET or even B&O has been exacerbated
as the SCOTUS has limited the scope of ERISA preemption over
the last 25 years. </div>
<div><br>
</div>
<div>John J. Sullivan</div>
<div><br>
<div dir="ltr">Sent from my iPhone</div>
<div dir="ltr"><br>
<blockquote type="cite">On Jul 7, 2021, at 1:19 PM, Bryce
Dille <a class="moz-txt-link-rfc2396E" href="mailto:Bryce@dillelaw.com"><Bryce@dillelaw.com></a> wrote:<br>
<br>
</blockquote>
</div>
<blockquote type="cite">
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<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Based
on WAC 458-61A-212(1) that if the transfer does
not involve the recognition of gain or loss for
income tax purposes it is not subject to excise
tax.. I realize this WAC refers to entity
formation, liquidation, dissolution or
reorganization it is not that much of a stretch to
include your proposed transaction which I have
done before and never questioned.<o:p></o:p></span></p>
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<span
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H. Dille<o:p></o:p></span></p>
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<span
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Law, PLLC<o:p></o:p></span></p>
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<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">2010
Caton Way SW Ste. 101<o:p></o:p></span></p>
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ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">Olympia,
WA 98502<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">Office:
360-350-0270<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">Cell:
253-579-5561<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">**
Please note that I use the dictation feature of
my iPhone and that sometimes everything I say
does not get properly translated**<o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">This
transmission contains confidential
attorney-client communications and may not be
disclosed to any person but the intended
recipient(s). If this matter is transmitted to
you in error, please notify the sender
immediately. <o:p></o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
<span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D;position:relative;top:0pt;mso-text-raise:0pt">Business
Entity Creation and Management, Business,
Government and Tax Law, Real Estate and Land
Use, Residential, Commercial and Condominium
Development Real Estate and Commercial
Transactions & Closings, Including
Performing Services as IRS Section 1031 Exchange
Facilitator Estate Planning, including Wills and
Trusts, and Probate Administration
Representation Homeowners/Condominium
Association Real Estate Developments Real
Property Foreclosures and Forfeitures.<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><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">
<a class="moz-txt-link-abbreviated" href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>
<a class="moz-txt-link-rfc2396E" 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> Wednesday, July 7, 2021 1:08 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv
<a class="moz-txt-link-rfc2396E" href="mailto:wsbarp@lists.wsbarppt.com"><wsbarp@lists.wsbarppt.com></a><br>
<b>Subject:</b> [WSBARP] excise tax exemption<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p>I am preparing a deed from a corporation's 401(k)
trust to rollover real estate to an IRA. No change
of beneficial ownership, but the 401(k) indicated
ownership only internally (this property was long
ago allocated to the beneficiary/employee, but the
deed by which the 401(k) held title did not ever
mention the beneficiary, although she paid the
property taxes). I see no mention of retirement
plan rollovers in the WAC exemptions, but there
should be one. Thanks for letting me know what has
worked.<o:p></o:p></p>
<div>
<p class="MsoNormal"
style="punctuation-wrap:hanging;text-autospace:ideograph-numeric
ideograph-other">
-- <br>
<br>
<span
style="position:relative;top:0pt;mso-text-raise:0pt"><o:p></o:p></span></p>
<p class="MsoNormal"> <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>
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<span>***Disclaimer: Please note that RPPT listserv
participation is not restricted to practicing
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<span></span><br>
<span>_______________________________________________</span><br>
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<span><a class="moz-txt-link-abbreviated" href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a></span><br>
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