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<p class="MsoNormal">Subsec (2) applies even after the divorce, so long as the transfer is required by the final divorce decree (which presumably incorporates the settlement agreement). Subsec (4) does confirm that:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">(4) Former spouses or domestic partners. Transfers of real property between ex-spouses or former domestic partners
<span style="background:yellow;mso-highlight:yellow">that are independent of any settlement agreement incident to their decree of dissolution or decree of invalidity</span> are subject to the real estate excise tax, unless otherwise exempt under this chapter.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal">206-625-0092<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#0563C1">eric@sayrelawoffices.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="background:aqua;mso-highlight:aqua">Covid-19 Update -
</span></b>All attorneys are working remotely during regular business hours and are available via email and by phone. Videoconferencing also is available. Signing of estate planning documents can be completed and will be handled on a case-by-case basis. Please
direct mail and deliveries to the Seattle office.<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></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>Samuel M. Meyler<br>
<b>Sent:</b> Thursday, October 14, 2021 10:47 AM<br>
<b>To:</b> 'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] WAC 458-61A-203(2) Excise Tax Exemption<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listmates,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">WAC 458-61A-203(2) provides the following excise tax exemption: “The real estate excise tax does not apply to any transfer, conveyance, or assignment of property or interest in property from one<b> spouse
</b>or<b> domestic partner</b> to the other in fulfillment of a settlement agreement incident to a decree of dissolution, declaration of invalidity, or legal separation.” I emphasize the words “spouse” and “domestic partner” because it is distinguishable from
the language in Subsection 4, which references “ex-spouses” and “former domestic partners.”
<a href="https://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-203">https://apps.leg.wa.gov/wac/default.aspx?cite=458-61A-203</a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black;background:white"><o:p> </o:p></span></p>
<p class="MsoNormal">In order for WAC 458-61A-203(2) to apply, is it necessary for the transfer to take place prior to the divorce decree/order being entered by the court, such that the grantor and grantee are still technically married? Or does WAC 458-61A-203(2)
apply even after the divorce decree/order has been entered as long as the transfer is in fulfillment of a settlement agreement incident to the divorce decree/order?
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks in advance!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Sam<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><o:p> </o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Samuel M. Meyler</span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Meyler Legal, PLLC </span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">1700 Westlake Ave. N., Ste. 200<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Seattle, Washington 98109</span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Tel:</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"> 206.876.7770<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax:</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"> 206.876.7771<o:p></o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Email:</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"> </span><a href="mailto:samuel@meylerlegal.com"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">samuel@meylerlegal.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"> </span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">NOTICE:</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:blue"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:blue">This electronic message contains information which may be Confidential or Privileged and constitutes an electronic communication within the meaning of the Electronic
Communications Privacy Act 18 USC 2510. The information is intended to be for the use of the individual or entity named above. If you are not the intended recipient, please be aware that any disclosure, copying, distribution or use of the contents of this
information is prohibited. If you received this transmission in error, please notify the sender and delete the copy you received together with any attachments. Thank you.</span><o:p></o:p></p>
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