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<p class="MsoNormal">There is always the problem of advising the PR in ‘his/her/its’ role as PR vs advising beneficiaries about how to receive estate property.<o:p></o:p></p>
<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>Jeanne Dawes<br>
<b>Sent:</b> Thursday, October 27, 2022 10:16 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue">Eric, all good points to consider and work through. While the PR has a fiduciary duty to the beneficiaries, he/she also has the authority to determine how estate assets will be handled, liquidated,
distributed in-kind, etc., if the Will does not make a specific bequest. So I would think that making a decision to form an LLC would not breach a PR’s fiduciary duty to the Beneficiaries, just as deciding to sell a property as opposed to distributing it
in-kind would not if there is no specific bequest. Getting the beneficiaries’ buy-in to this method of transfer is always the best way to proceed, and as long as all are in agreement I don’t see a problem. Some of the issues you raise would need to be considered
if the PR does not have 100% agreement among the beneficiaries. But even then, if the problem was an obstinate beneficiary the PR could always TEDRA it if a majority of the beneficiaries were in favor of forming the LLC.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
</span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Gore & Grewe, P.S.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">103 E. Indiana Avenue, Suite A</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Spokane, WA 99207-2317</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Voice: 509-326-7500</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax: 509-326-7503</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:jjdawes@goregrewe.com"><span style="color:blue">jjdawes@goregrewe.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:blue"><img border="0" width="172" height="111" style="width:1.7916in;height:1.1562in" id="_x0000_i1045" src="cid:image001.png@01D8E9F0.3932E810"><img border="0" width="123" height="127" style="width:1.2812in;height:1.3229in" id="Picture_x0020_11" src="cid:image002.png@01D8E9F0.3932E810"></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="color:blue">
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <b>On Behalf Of </b>Eric Nelsen<br>
<b>Sent:</b> Thursday, October 27, 2022 9:59 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">This has been a very interesting tangent to me, concerning formation of an LLC by an Estate for purposes of passing property to multiple heirs. I have generally avoided doing that, because I wasn’t very sure about the full ramifications
of doing so. For what it’s worth, here are the issues and dilemmas that have led me to not (yet) have an estate form an LLC for heirs, for purposes of transferring real property:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<ol style="margin-top:0in" start="1" type="1">
<li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3">PR’s fiduciary duty is to settle and distribute the estate, and formation of a new entity doesn’t seem necessary for that. If the heirs want the PR to do that, fine—but best to get
that in writing with a disclaimer that heirs received no legal advice from PR’s attorney. It still seems extraneous to estate administration to me.<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3">If the Estate forms the LLC and is sole member, then it doesn’t need an Operating Agreement to define rights and obligations of members. If it does create an Operating Agreement, that’s
a whole new conundrum of fiduciary liability: who is determining what those provisions should be? These are very significant questions. Member- or Manager-managed? Voting rights per capita or by percentage interest? Restrictions on transfer of interest? Buy
out provisions? Seems to me it should be the heirs who address all these complicated issues, not the PR, which again suggests the PR should stay out of it.<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3">So, assuming no Operating Agreement, the default rights and obligations under Ch. 25.15 RCW apply. Those default rights and obligations differ substantially from the rights and obligations
of tenants in common, which is what the heirs have technically inherited. For example, members can individually make the entire company (and property) liable on a contract, RCW 25.15.151, whereas a tenant in common has no such right. Also, management of the
LLC is by per capita majority vote, which again is nothing like the rights of tenants in common. And, the heir loses the right to partition because the property is technically not divided in interest. If all of that is what all of the heirs want, surely that’s
fine—but who is giving <i>each of them</i> legal advice about the differences? Again I think the PR and the PR’s lawyer need clear disclaimers signed by each and every heir confirming that they each want this to happen and have sought independent legal advice
and aren’t relying on the PR’s attorney for advice.<o:p></o:p></li><li class="MsoListParagraph" style="margin-left:0in;mso-list:l1 level1 lfo3">Still assuming no Operating Agreement: Under the default rules, the Estate as creator of the LLC is automatically a member. But any subsequent transfer of an interest
<i>does not include membership rights</i> and only a “transferable interest,” which is a financial interest, can be transferred. RCW 25.15.006(21); RCW 25.15.246(1); RCW 25.15.251. How do these transferees become members? There is no member who can vote them
in. One could fudge it by “reflecting their membership in the records” of the LLC, RCW 25.15.116(1)(b), but again this is the PR taking a step, and subjecting themselves to liability risk as a fiduciary, to deal with a legal issue that isn’t really about administration
of the estate.<o:p></o:p></li></ol>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">From the perspective of advising a PR, so far it has seemed better to me to avoid confusion about the PR’s fiduciary role, and to transfer the property to heirs as tenants in common and let them form the LLC and transfer the property in.
It’s not that I think the LLC is a bad idea; I just think the PR is put in a difficult position and it’s awfully easy for the heirs to “rely” on the PR and the PR’s lawyer to iron out issues they really need to deal with on their own.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I’ve also thought about letting the <b><i>heirs</i></b> form the LLC and have them sign individual directives telling the PR to transfer their inherited real property interest into the LLC. But is there then a REETA problem? I would think
the inheritance exemption would work, but technically the LLC is not an heir, so this might cause some question. Ultimately I think it’s fair and proper to use the inheritance exemption, but the unusual facts could cause the deed to get rejected, causing delay
and wrangling with the Recorder’s office. Again, I’m looking to avoid any problems, so I’d rather the deed record clearly show the PR meeting their duty to transfer the interest to the specific heir; and then the heir can do what they wish with their inheritance
and transfer it into an LLC if that’s the plan.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<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">eric@sayrelawoffices.com</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> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>John J. Sullivan, Esq.<br>
<b>Sent:</b> Thursday, October 27, 2022 12:35 AM<br>
<b>To:</b> 'WSBA Real Property Listserv' <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Don’t forget that as long as the LLC is a partnership for federal income tax purposes, a contribution of real property to it by a Member ( especially a sole Member) is exempt from recognition of gain under Sec. 721 of the Code, and therefore
the conveyance is exempt from the REET. <b>WAC 458-61A-212.</b><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I just finished a years long clean up of a multi-generational disregard of the Torrens System on a commercial property. I quieted title in the names of the estates of H&W. Previously I had the estates form a LLC (partnership) and contribute
the first property in formation of the LLC in exchange for all of the Member Units. REET Affidavit claimed the exemption under Rule 212. Then I distributed the Member Units to their son, my client and the sole beneficiary, filing the entity REET return claiming
the inheritance exemption under <b>458-61A-202</b>.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Finally, when I at long last withdrew the second adjacent parcel from Torrens I had the two estates quitclaim it at the beneficiary Member’s instruction directly to the LLC, claiming the Rule 212 exemption again.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">So far no problem. The county accepted the deed. On review I doubt the DOR will pick it for audit, since even if they make me jump through the two step hoop both steps remain exempt.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">John J. Sullivan<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Jeanne Dawes<br>
<b>Sent:</b> Wednesday, October 26, 2022 5:31 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue">Mark, The estate would be the sole member, until it distributed the membership interest to the heirs. The assets transferred to the LLC are still part of the decedent’s estate, which will be distributed
to the heirs. I haven’t had to use this, but I think it should be possible. I can see where a PR may want to handle a distribution in this manner outside of saving a recording fee. If the property is problematic (environmental issues or the like), it may
be beneficial for the heirs to receive an LLC membership interest as opposed to the real property itself to protect other property owned by the heirs. Or if there are heirs that do not get along, the PR can avoid an obstinate heir by creating the LLC and
transferring the property to it. If I was going to structure this type of distribution I’d run it by DOR to get an opinion that the distribution from the estate is still considered an inheritance.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
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<p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
</span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Gore & Grewe, P.S.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">103 E. Indiana Avenue, Suite A</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Spokane, WA 99207-2317</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Voice: 509-326-7500</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax: 509-326-7503</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:jjdawes@goregrewe.com"><span style="color:blue">jjdawes@goregrewe.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:blue"><img border="0" width="172" height="111" style="width:1.7916in;height:1.1562in" id="_x0000_i1043" src="cid:image001.png@01D8E9F0.3932E810"><img border="0" width="123" height="127" style="width:1.2812in;height:1.3229in" id="Picture_x0020_9" src="cid:image002.png@01D8E9F0.3932E810"></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="color:blue">
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><o:p></o:p></span></p>
</div>
</div>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <b>On Behalf Of </b>Mark Anderson<br>
<b>Sent:</b> Wednesday, October 26, 2022 5:14 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Yes, a probate estate
<u>can</u> form an LLC and transfer the property into the name of the LLC. This conveyance would be exempt as a change in form or identity
<u>so long as the sole member of the LLC is the Estate itself</u>. The probate estate is a different person from its collective heirs.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">So now what? For the heirs to ultimately have a beneficial interest in the property, the Estate would then need to transfer its membership interests to the heirs
(pro rata according to how they would have taken if they received the property directly from the Estate as a distribution). In this case, I’m not confident that there is any exemption on point to avoid excise on this transfer of a controlling interest in
an LLC other than characterizing it as a gift. In any case, this still looks like two transactions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com"><span style="color:blue">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:blue">www.mbaesq.com</span></a><b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">CONFIDENTIALITY NOTICE<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the attorney-client privilege, work
product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited.
If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#002060"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Jeanne Dawes<br>
<b>Sent:</b> 10/26/2022 12:07 PM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Open Sans",sans-serif;color:black;background:white">RCW 25.15.006 Definitions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Open Sans",sans-serif;color:black;background:white">(13) "Person" means an individual, corporation, business trust,
<u><span style="background:yellow;mso-highlight:yellow">estate,</span></u> trust, partnership, limited partnership, limited liability company, association, joint venture, government, governmental subdivision, agency, or instrumentality or any other legal or
commercial entity.<o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-family:"Open Sans",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=25.15.071"><span style="color:#2B674D">25.15.071</span></a><o:p></o:p></span></b></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-family:"Open Sans",sans-serif;color:black">Formation</span></b><b><span style="font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-family:"Open Sans",sans-serif;color:black">Certificate of formation.<o:p></o:p></span></b></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-family:"Open Sans",sans-serif;color:black">(1) In order to form a limited liability company, one or more persons must execute a certificate of formation. The certificate of formation
must be delivered to the office of the secretary of state for filing in accordance with Article 2 of chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=23.95"><b><span style="color:#2B674D">23.95</span></b></a> RCW and set forth:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:15.0pt;font-family:"Open Sans",sans-serif;color:black;background:white"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:blue">Mark,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue">An estate can create an LLC, What basis is this not a mere change of form or identity?<o:p></o:p></span></p>
<div>
<div>
<div>
<p class="MsoNormal"><span style="font-size:18.0pt;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
</span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Gore & Grewe, P.S.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">103 E. Indiana Avenue, Suite A</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Spokane, WA 99207-2317</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Voice: 509-326-7500</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax: 509-326-7503</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:jjdawes@goregrewe.com"><span style="color:blue">jjdawes@goregrewe.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:blue"><img border="0" width="172" height="111" style="width:1.7916in;height:1.1562in" id="Picture_x0020_5" src="cid:image001.png@01D8E9F0.3932E810"><img border="0" width="123" height="127" style="width:1.2812in;height:1.3229in" id="Picture_x0020_7" src="cid:image002.png@01D8E9F0.3932E810"></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="color:blue">
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><o:p></o:p></span></p>
</div>
</div>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <b>On Behalf Of </b>Mark Anderson<br>
<b>Sent:</b> Wednesday, October 26, 2022 11:48 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Here is the response I just got from the King County recorder's office. Although I think they misunderstood the identity of the grantors and grantees in my situation
(and as inartfully worded their response is), it is clear they want two transactions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-left:.5in">That is a 2 part transaction. Since it’ll first need to be transferred from the persons to the LLC then LLC to the probated estate. It will be rejected if its in one transaction saying the same thing I’ve mention
which is that is a 2 part transaction. 2 different transactions and 2 different wac exemptions cannot be provided on 1 REETA and Deed.<o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">As to Jeanne’s comment, there is a Controlling Interest Transfer Return (Form 84 0001Be) that is submitted to the Department of Revenue when an LLC (or other entity)
conveys 50% or more of its beneficial interest. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">Follow-up question: would a transfer from the probate estate directly to the LLC
<i>really</i> be a mere change in a form or identity such that it is exempt from excise tax under WAC 458-618-211? I would not think that that exemption would cover that conveyance.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#222A35">ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com"><span style="color:blue">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:blue">www.mbaesq.com</span></a><b><o:p></o:p></b></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">CONFIDENTIALITY NOTICE<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial Narrow",sans-serif;color:#002060">This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the attorney-client privilege, work
product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited.
If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#002060"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Jeanne Dawes<br>
<b>Sent:</b> 10/26/2022 10:57 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue">I believe there is a special form to use when an LLC conveys 50% or more of its membership interest. There will not be a deed to record, and I believe the inheritance exemption will work on the
form the LLC is to use to notify DOR of the conveyance. So on the deed from the estate to the estate created LLC it will just be one exemption the mere change of identity exemption.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
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<div>
<div>
<p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
</span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Attorney at Law</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Gore & Grewe, P.S.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">103 E. Indiana Avenue, Suite A</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Spokane, WA 99207-2317</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Voice: 509-326-7500</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax: 509-326-7503</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:jjdawes@goregrewe.com"><span style="color:blue">jjdawes@goregrewe.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:blue"><img border="0" width="172" height="111" style="width:1.7916in;height:1.1562in" id="Picture_x0020_3" src="cid:image001.png@01D8E9F0.3932E810"><img border="0" width="123" height="127" style="width:1.2812in;height:1.3229in" id="Picture_x0020_2" src="cid:image002.png@01D8E9F0.3932E810"></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="color:blue">
</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><o:p></o:p></span></p>
</div>
</div>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;color:blue"><o:p> </o:p></span></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">
wsbarp-bounces@lists.wsbarppt.com</a> <b>On Behalf Of </b>michael westseattleattorney.com<br>
<b>Sent:</b> Wednesday, October 26, 2022 10:31 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal" style="background:white"><span style="font-family:"Times New Roman",serif;color:black">In King, I had a REETA rejected with two exemptions </span><span style="font-family:"Segoe UI Emoji",sans-serif;color:black">☹</span><span style="font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="color:black">From:</span></b><span style="color:black">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> on behalf of Jeanne Dawes <<a href="mailto:jjdawes@goregrewe.com">jjdawes@goregrewe.com</a>><br>
<b>Sent:</b> Wednesday, October 26, 2022 10:18 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Recording a Deed with Two Excise Tax Exemptions</span>
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<p class="xmsonormal"><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:blue">I believe you can have the estate establish the LLC, then distribute the property to the LLC using the mere change of identity exemption, and then distribute membership
interests to the heirs using the inheritance exemption. </span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:12.0pt;font-family:"Calibri",sans-serif;color:blue"> </span><o:p></o:p></p>
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<p class="xmsonormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne</span></i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"> </span><o:p></o:p></p>
<p class="xmsonormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT";color:blue">Jeanne J.</span></i></b><b><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue">
</span></i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna";color:blue">Dawes</span></i></b><o:p></o:p></p>
<p class="xmsonormal"><span style="color:blue">Attorney at Law</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:blue">Gore & Grewe, P.S.</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:blue">103 E. Indiana Avenue, Suite A<o:p></o:p></span></p>
<p class="xmsonormal"><span style="color:blue">Spokane, WA 99207-2317</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:blue">Voice: 509-326-7500</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:blue">Fax: 509-326-7503</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:blue"><a href="mailto:jjdawes@goregrewe.com"><span style="color:blue">jjdawes@goregrewe.com</span></a></span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue"><img border="0" width="172" height="111" style="width:1.7916in;height:1.1562in" id="x_Picture_x0020_3" src="cid:image001.png@01D8E9F0.3932E810"><img border="0" width="123" height="127" style="width:1.2812in;height:1.3229in" id="x_Picture_x0020_2" src="cid:image002.png@01D8E9F0.3932E810"></span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:blue">
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<p class="xmsonormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>
<b>On Behalf Of </b>Mark Anderson<br>
<b>Sent:</b> Wednesday, October 26, 2022 9:58 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] Recording a Deed with Two Excise Tax Exemptions</span><o:p></o:p></p>
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<p class="xmsonormal"><span style="color:#002060">Dear All:</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060">I have posed this question to the King County Recorder and am still waiting for an answer. Because recording issues have been on your minds lately as a topic of discussion on this listserv, I thought I would
run it by all of you.</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060">A probate estate plans to make a distribution of a single piece of real property to the heirs. I am aware that a distribution to the heirs as tenants-in-common would be exempt from excise tax as an inheritance
under WAC 458-61A-202.</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060">Instead of distributing the property to the heirs as individuals, however, the heirs have requested that the property ultimately be conveyed into an LLC owned by all of the heirs in the same proration as they
would have otherwise taken as tenants-in-common. I am aware that, so long as the owners have the same proportional interests in the property, conveyance from tenants-in-common into an LLC would be exempt from excise tax as a change in identity or form under
WAC 458-618-211.</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060">I am trying to do this as one transaction, i.e., one deed from the probate estate into the LLC. How would you annotate the exemption(s) on the real estate excise tax affidavit? Or should I just do this as
two successive transactions?</span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060">Thanks in advance. </span><o:p></o:p></p>
<p class="xmsonormal"><span style="color:#002060"> </span><o:p></o:p></p>
<p class="xmsonormal" style="margin-bottom:12.0pt"><b>Mark B. Anderson<br>
</b>ANDERSON LAW FIRM PLLC<br>
821 Dock St Ste 209 PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com"><span style="color:blue">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:blue">www.mbaesq.com</span></a><o:p></o:p></p>
<p class="xmsonormal" style="margin-bottom:12.0pt"><b><span style="font-family:"Arial Narrow",sans-serif;color:#002060">CONFIDENTIALITY NOTICE<br>
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or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited. If you have received
this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.</span><o:p></o:p></p>
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