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<p class="MsoNormal">For distributions to beneficiaries of real property when the trustor of a revocable trust dies, I’ve admittedly used WAC 458-61A-202 as the exemption without any hiccups. Subsection (6)(e) seems to suggest this is the right approach (and
the documentation is pretty straightforward).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">However, when the trustor dies, the rev trust becomes irrevocable and WAC 458-61A-210 would seem to apply, also (with greater documentation requirements than in 458-61A-202).<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Either way, the transfer is tax exempt, but has anyone reconciled which is the proper exemption or run into this with their local county?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Lincoln<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><img width="171" height="24" style="width:1.7812in;height:.25in" id="Picture_x0020_2" src="cid:image001.jpg@01D7C023.F628B410" alt="Description: logo"><o:p></o:p></p>
<p class="MsoNormal"><span lang="IT" style="font-family:Wingdings"><o:p> </o:p></span></p>
<p class="MsoNormal"><span lang="FR">Office: 4566 Flying Goat Ave NE, #C120, Bainbridge Island, WA 98110<o:p></o:p></span></p>
<p class="MsoNormal">Phone: 206.842.7676<o:p></o:p></p>
<p class="MsoNormal">Direct: 360.912.9724<o:p></o:p></p>
<p class="MsoNormal">Fax: 888.356.8310<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:lincoln@lincolnmillerlaw.com"><span style="color:blue">lincoln@lincolnmillerlaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.lincolnmillerlaw.com/"><span style="color:blue">www.lincolnmillerlaw.com</span></a><o:p></o:p></p>
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