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<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">RCW 25.15.154 alludes to how this situation should be interpreted. (2)(a) states the authority of a person as manager, which power
would necessarily include acquisition of real property.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">I agree, though, that the wording is a bit troublesome.
<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">If the IRS won’t buy the explanation, then just re-record the quitclaim deed (a “correction deed” if you will) with the parties more
clearly identified. The time spent in trying to get around the recording fee will probably far exceed the fee to re-record.<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com"><span style="color:blue">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:blue">www.mbaesq.com</span></a><b><o:p></o:p></b></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><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>Paul Neumiller<br>
<b>Sent:</b> Tuesday, August 31, 2021 4:17 PM<br>
<b>To:</b> wsbarp@LISTS.WSBARPPT.COM; Listserve RealProp (realprop@googlegroups.com) <realprop@googlegroups.com>; REALPROP@yahoogroups.com<br>
<b>Subject:</b> [WSBARP] Property in Name of LLC?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoPlainText">Listmates, a perusal of casemaker doesn’t reveal an answer. I have a matter where there was a 2007 quitclaim deed that said (paraphrasing): "Mom, trustee of the Mom family trust, quitclaims the property to Mom, manager of the Mom, LLC."
OK, so RCW 25,05.065 says that for a <i>partnership</i> “property is partnership property if acquired in the name of ….one or more of the partners with an indication in the instrument transferring title to the property of the person’s capacity as a partner
or of the existence of a partnership…”. So, is there a comparable provision for LLCs? I can’t find one. Client desires to have the IRS accept that the property is in the LLC. We could prepare and record a “correction” deed naming the LLC as the “correct”
grantee but would rather not if unnecessary. <o:p></o:p></p>
<p class="MsoPlainText"><o:p> </o:p></p>
<p class="MsoPlainText"><a name="Paul_A__Neumiller2"><img border="0" width="250" height="150" style="width:2.6041in;height:1.5625in" id="Picture_x0020_1" src="cid:image001.jpg@01D79E8D.AF3962F0" alt="Paul A_ Neumiller2"></a><o:p></o:p></p>
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