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<p class="MsoNormal">I See your point or if we simply assign the membership interest in the Member LLC directly to the individual members.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I am not sure why there is a second layer for the LLC, and I requested that they ask their financial advisor or CPA, before I start mucking up the works.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="color:black">Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Licensed in Florida & Washington State<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Florida Civil-Law (International) Notary<o:p></o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Athena Dickerson<br>
<b>Sent:</b> Thursday, August 19, 2021 6:19 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Excise tax exemption LLC to member of LLC Member<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Maybe a 2 step process, the first transfer to the member LLC using the exemption and the 2<sup>nd</sup> being a move to its members using the same exemption? I assume the “members” of both LLC’s are the same and in the same percentages.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">Athena Makratzakis Dickerson<o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://linkprotect.cudasvc.com/url?a=https%3a%2f%2fdetsparlaw.com&c=E,1,3MignbV7JN3fDW35Ex6-X8EUG7nEGjNuKTlfq-Aje1rdb6fDs8Yt68iJDkX__xogulPxvRxqczE1jab42wQRIayCHjlfyP0fLjpZdlZRIPinoeG9OpKmAQ,,&typo=1"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911;text-decoration:none">DETHLEFS
SPARWASSER</span></a><span style="color:#C45911"><o:p></o:p></span></p>
<p class="MsoNormal"><a href="https://linkprotect.cudasvc.com/url?a=https%3a%2f%2fdetsparlaw.com&c=E,1,bLSaO3IzGA_4xpDLui54w20Gh4qqnIdqihOO9lsFaFpEr3IyQlnxxNFTiURyp45gMfqeZoZNVArN8uCnWCEWoTGD7jQGcUGBlkqV6h6b1rlgrg,,&typo=1"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911;text-decoration:none">REICH
DICKERSON PLLC</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">100 Second Avenue South, Suite 190 I Edmonds, WA 98020<o:p></o:p></span></p>
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</span><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">425.776.1352 I
</span><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">F</span><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864"> 425.776.2467<o:p></o:p></span></p>
<p class="MsoNormal"><a href="mailto:athena@detsparlaw.com"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864;text-decoration:none">athena@detsparlaw.com</span></a><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">
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<p class="MsoNormal"><b>From:</b> <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>Nestor Gorfinkel<br>
<b>Sent:</b> Thursday, August 19, 2021 2:57 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> [WSBARP] Excise tax exemption LLC to member of LLC Member<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">An LLC owns a house where its only member is an LLC, and the transfer is going to individual members of the “LLC member”.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif">Is this exempt under
<span style="letter-spacing:-.1pt">WAC 458-61A-211(2)? I am looking to see where this scenario falls (b) or (d) fall short.<o:p></o:p></span></span></p>
<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;letter-spacing:-.1pt">None of the exemption appear to apply even though the end result is no change in beneficial interest.</span><span style="font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:black">Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Licensed in Florida & Washington State<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Florida Civil-Law (International) Notary<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><img border="0" width="167" height="95" style="width:1.7395in;height:.9895in" id="Picture_x0020_1" src="cid:image001.jpg@01D79529.55A1E4F0"><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;color:black">ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not
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this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></b></p>
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