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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt">Joshua, I am not following your math. Could you clarify?<o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rod Harmon</span></font><o:p></o:p></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> </span></font></b><o:p></o:p></p>
<p class="MsoNormal"><b><font size="4" color="#1f497d" face="Arial"><span style="font-size:13.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold">RODNEY T. HARMON</span></font></b><o:p></o:p></p>
<p class="MsoNormal"><b><font size="2" color="#1f497d" face="Arial"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D;font-weight:bold"> Attorney at Law</span></font></b><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> P.O. Box 1066</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Bothell, WA 98041</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Tel: (425) 402-7800</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> Fax: (425) 458-9096</span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="http://www.rodharmon.com">www.rodharmon.com</a></span></font><o:p></o:p></p>
<p class="MsoNormal"><font size="2" color="#1f497d" face="Arial"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"> <a href="mailto:rodharmon@msn.com">rodharmon@msn.com</a></span></font><o:p></o:p></p>
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<p class="MsoNormal"><b><font size="2" face="Calibri"><span style="font-size:11.0pt;font-weight:bold">From:</span></font></b> wsbarp-bounces@lists.wsbarppt.com
<b><span style="font-weight:bold">On Behalf Of </span></b>Josh Grant<br>
<b><span style="font-weight:bold">Sent:</span></b> Wednesday, June 1, 2022 3:48 PM<br>
<b><span style="font-weight:bold">To:</span></b> wsbar <wsbarp@lists.wsbarppt.com><br>
<b><span style="font-weight:bold">Subject:</span></b> [WSBARP] REET tax and change of cotnrolling interest<o:p></o:p></p>
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<p class="MsoNormal"><font size="2" face="Calibri"><span style="font-size:11.0pt"><o:p> </o:p></span></font></p>
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<p class="MsoNormal"><font size="4" color="black" face="Calibri"><span style="font-size:13.5pt;color:black">Mom and dad own 48% (25% each) of an LLC with a $1,000,000 parcel of real estate. The kdis own the rest.</span></font><font size="4" color="black"><span style="font-size:14.0pt;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="4" color="black" face="Calibri"><span style="font-size:13.5pt;color:black">Mom and Dad gifted their 48% to the kids so now the kids each own 25% of the LLC each.</span></font><font size="4" color="black"><span style="font-size:14.0pt;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="4" color="black" face="Calibri"><span style="font-size:13.5pt;color:black">No sale all gifts.</span></font><font size="4" color="black"><span style="font-size:14.0pt;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="4" color="black" face="Calibri"><span style="font-size:13.5pt;color:black">Please confirm that the Controlling Interest Transfer, in this case where there is no sale.. is not triggered.
</span></font><font size="4" color="black"><span style="font-size:14.0pt;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><font size="4" color="black" face="Calibri"><span style="font-size:13.5pt;color:black">Thanks</span></font><font size="4" color="black"><span style="font-size:14.0pt;color:black"><o:p></o:p></span></font></p>
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<p class="MsoNormal"><strong><b><font size="5" color="#004080" face="Calibri"><span style="font-size:18.0pt;font-family:"Calibri",sans-serif;color:#004080">Joshua F. Grant</span></font></b></strong><font size="4" color="#004080"><span style="font-size:14.0pt;color:#004080"><br>
</span></font><font size="4" color="black"><span style="font-size:14.0pt;color:black"><img border="0" width="207" height="43" style="width:2.1562in;height:.4479in" id="Picture_x0020_1" src="cid:image001.png@01D87661.2523AD30" alt="advocates"></span></font><font size="4" color="black"><span style="font-size:14.0pt;color:black"><br>
</span></font><font color="#004080"><span style="color:#004080">P. O. Box 619<br>
Wilbur, WA 99185<br>
509 647 5578</span></font><font size="4" color="black"><span style="font-size:14.0pt;color:black"><o:p></o:p></span></font></p>
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