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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">I say start with WAC 458-61A-210 for the conveyance that transfers title to the property into the trust.
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Then, after your client dies or 10 years passes (whichever is longer), the trust can convey the property to a charity. This should be exempt from excise tax under
WAC 458-61A-201.<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">marka@mbaesq.com</a><br>
<a href="http://www.mbaesq.com/">www.mbaesq.com</a><b><o:p></o:p></b></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>Robert Condie<br>
<b>Sent:</b> Tuesday, September 21, 2021 10:11 AM<br>
<b>To:</b> Real Property List <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] Real Estate Excise Tax Exemption for conveyance to a Charitable Remainder Unitrust<o:p></o:p></p>
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<p class="MsoNormal">My client is conveying unencumbered real property into a charitable remainder unitrust of which she or her estate are the sole beneficiaries for the longer of her lifetime or ten years. Then the property will be distributed to a charity.<o:p></o:p></p>
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<p class="MsoNormal">I’m inclined to use WAC 458-61A-210 Irrevocable Trusts as the reason for an exemption from the application of real estate excise tax. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Is that the appropriate exemption, or does another exemption, e.g., WAC 458-61A-201, apply? <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Thank you for sharing your collective wisdom on this issue.<o:p></o:p></p>
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<p class="MsoNormal"><span style="color:black">With kind regards,<br>
<br>
Robert G. Condie<br>
Condie & Adams, PLLC<br>
<br>
Office Address:<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black">611 4th Avenue, Suite A<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black">Kirkland, WA 98033-6019<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black">Robert G. Condie Mailing Address:<br>
2186 W Santa Fe Drive<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="color:black">Mapleton, UT 84664-3225<br>
<br>
<a href="mailto:rgcondie@mac.com">eMail: rgcondie@mac.com</a><br>
<br>
iPhone:<span class="apple-converted-space"> </span><span class="apple-tab-span">
</span>(425) 823-1040<br>
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