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<p class="MsoNormal">Thank you! <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<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>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">P
</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">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864"><o:p> </o:p></span></p>
<p class="MsoNormal" style="text-align:justify;text-autospace:none"><span style="font-size:8.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864">This message and the documents attached to it, if any, contains confidential information from DETHLEFS
SPARWASSER REICH DICKERSON PLLC, is intended only for the use of the addressee and may contain information that is privileged and confidential under applicable law, and/or may contain attorney work product. If you are not the intended recipient, you are hereby
notified that any dissemination of this communication is strictly prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, destroy any hard copies you may have created and notify
our office immediately.<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Kaitlyn Jackson<br>
<b>Sent:</b> Monday, April 18, 2022 10:39 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] QCD and REET question-another one<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I'm not 100% sure but here is what I think makes the most sense: <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">1. QCD SIL onto the title with clients "for love and affection" and then;<o:p></o:p></p>
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<p class="MsoNormal">2. SIL refinances the property and removes clients off title while they gift the equity for love and affection (equity is value of property - outstanding mortgage amount). <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Some excise tax will be owed on the consideration for the transfer (I believe this would be the value of the outstanding mortgage being refinanced) while the equity is non-taxable as it is a gift. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Would love to hear other thoughts. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Kaitlyn<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
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<div>
<p class="MsoNormal">On Mon, Feb 7, 2022 at 10:20 AM Athena Dickerson <<a href="mailto:athena@detsparlaw.com">athena@detsparlaw.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Hi list serve mates:<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Wondering if anyone has any suggestions on how best to structure the following to avoid/minimize REET and other implications<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Long story short, my clients saved their sister-in-law’s house from foreclosure about 10 years back. Because of where the bank was in the process, etc they couldn’t just cosign
or loan her money, so they bought the property with a PSA, have a modest mortgage on the property, and have let SIL live there for the last 10 years. So, my client and her husband are the only ones on title and the mortgage is in their name only. For the
last 10 years, that my clients have owned the property SIL has been paying what she can, sometimes it’s enough to cover the mortgage, sometimes not. Now SIL is back on her feet and my clients want to facilitate getting the property back in her name. The
lender wants to quit claim SIL back on (which would put my married clients and SIL on title) and then after that (transaction 1) refi the property (with only SIL, removing my clients from the mortgage) and simultaneously quit claim my client and her husband
off (escrow will handle this last part, Transaction 2). In other cases, I have used the clearing title exception to REET but in this case that doesn’t fit the facts. I am trying to avoid excise tax as much as I can or getting audited. The property has
appreciated by quite a bit FYI.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Trying to decide how to structure the first transaction that makes the most sense- the QCD adding SIL on and accompanying REETA. It seems each exemption I want to use, at least
in part, doesn’t quite fit right. Thoughts? I know at some point there will likely be some tax implications but wondering how to best structure this, at least the first part.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">Athena Makratzakis Dickerson</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://linkprotect.cudasvc.com/url?a=https%3a%2f%2fdetsparlaw.com&c=E,1,3MignbV7JN3fDW35Ex6-X8EUG7nEGjNuKTlfq-Aje1rdb6fDs8Yt68iJDkX__xogulPxvRxqczE1jab42wQRIayCHjlfyP0fLjpZdlZRIPinoeG9OpKmAQ,,&typo=1" target="_blank"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911;text-decoration:none">DETHLEFS
SPARWASSER</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://linkprotect.cudasvc.com/url?a=https%3a%2f%2fdetsparlaw.com&c=E,1,bLSaO3IzGA_4xpDLui54w20Gh4qqnIdqihOO9lsFaFpEr3IyQlnxxNFTiURyp45gMfqeZoZNVArN8uCnWCEWoTGD7jQGcUGBlkqV6h6b1rlgrg,,&typo=1" target="_blank"><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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">P
</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</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:athena@detsparlaw.com" target="_blank"><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">
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:justify">
<span style="font-size:8.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864">This message and the documents attached to it, if any, contains confidential information from DETHLEFS SPARWASSER REICH DICKERSON PLLC, is intended only for the use of
the addressee and may contain information that is privileged and confidential under applicable law, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly
prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, destroy any hard copies you may have created and notify our office immediately.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">Athena Makratzakis Dickerson</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://linkprotect.cudasvc.com/url?a=https%3a%2f%2fdetsparlaw.com&c=E,1,3MignbV7JN3fDW35Ex6-X8EUG7nEGjNuKTlfq-Aje1rdb6fDs8Yt68iJDkX__xogulPxvRxqczE1jab42wQRIayCHjlfyP0fLjpZdlZRIPinoeG9OpKmAQ,,&typo=1" target="_blank"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911;text-decoration:none">DETHLEFS
SPARWASSER</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://linkprotect.cudasvc.com/url?a=https%3a%2f%2fdetsparlaw.com&c=E,1,bLSaO3IzGA_4xpDLui54w20Gh4qqnIdqihOO9lsFaFpEr3IyQlnxxNFTiURyp45gMfqeZoZNVArN8uCnWCEWoTGD7jQGcUGBlkqV6h6b1rlgrg,,&typo=1" target="_blank"><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" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">P
</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</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:athena@detsparlaw.com" target="_blank"><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">
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:justify">
<span style="font-size:8.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864">This message and the documents attached to it, if any, contains confidential information from DETHLEFS SPARWASSER REICH DICKERSON PLLC, is intended only for the use of
the addressee and may contain information that is privileged and confidential under applicable law, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly
prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, destroy any hard copies you may have created and notify our office immediately.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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</div>
<p class="MsoNormal">***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
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_______________________________________________<br>
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</blockquote>
</div>
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<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">-- <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;background:white"><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Thank you,</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;margin-bottom:12.0pt;background:white;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"> <o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:13.5pt;font-family:"Garamond",serif;color:#44546A">Kaitlyn R. Jackson, Senior Associate Attorney</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:13.5pt;font-family:"Garamond",serif;color:#44546A">Dimension Law Group, PLLC</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial">
<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Office:</span></b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"> 206-973-3500│<b>Fax:</b> 206-577-5090</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial">
<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Email: </span></b><u><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">kaitlyn@<a href="http://dimensionlaw.com/" target="_blank"><span style="color:#1155CC">dimensionlaw.com</span></a></span></u><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial">
<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"><a href="http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span></b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">130 Andover Park East, Suite 300, Tukwila, WA 98188</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#888888"> </span></b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
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<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="background:white"><b><u><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#990000">Please note that I will be going on leave starting November 15, 2021 through April 17, 2022, and will not have limited access to
phone or email. Please email <a href="mailto:Info@Dimensionlaw.com">Info@Dimensionlaw.com</a> to receive assistance.</span></u></b><o:p></o:p></p>
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<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
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