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<DIV><FONT size=4>Mom and dad own 48% (25% each) of an LLC with a $1,000,000
parcel of real estate. The kdis own the rest.</FONT></DIV>
<DIV><FONT size=4>Mom and Dad gifted their 48% to the kids so now the kids each
own 25% of the LLC each.</FONT></DIV>
<DIV><FONT size=4>No sale all gifts.</FONT></DIV>
<DIV><FONT size=4>Please confirm that the Controlling Interest Transfer, in this
case where there is no sale.. is not triggered. </FONT></DIV>
<DIV><FONT size=4>Thanks</FONT></DIV>
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<DIV><STRONG><SPAN style="FONT-SIZE: 18pt; COLOR: #004080">Joshua F.
Grant</SPAN></STRONG><SPAN style="COLOR: #004080"><BR></SPAN><SPAN
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O. Box 619<BR>Wilbur, WA 99185<BR>509 647 5578</SPAN><SPAN
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