<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Helvetica;
panose-1:2 11 6 4 2 2 2 2 2 4;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle19
{mso-style-type:personal-reply;
font-family:"Times New Roman",serif;
color:windowtext;
font-weight:normal;
font-style:normal;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Yep. Got it covered. I have two years of bank statement showing a set amount paid every month. But my silver bullet is that they ran a business at the property and for
four years claimed to the IRS that the monthly payments made were for rent and didn’t claim any mortgage insurance. The tax return evidence idea came to me at about 2 am.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><a name="Paul_A__Neumiller"><img width="250" height="150" style="width:2.6in;height:1.5583in" id="_x0000_i1025" src="cid:image001.jpg@01D973B0.87B47810"></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Times New Roman",serif"> <o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><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> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Stephen Whitehouse<br>
<b>Sent:</b> Thursday, April 20, 2023 5:21 PM<br>
<b>To:</b> wsbarp@lists.wsbarppt.com<br>
<b>Subject:</b> Re: [WSBARP] WSBARP Digest, Vol 103, Issue 23<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif">I would also detail all payments made. If the tenant has paid the same amount every month, would that not go to prove that it was just rent? Is the option a separate agreement
requiring separate consideration? Just thinking out loud. <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
</div>
<div>
<div>
<div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:mediumblue">Stephen Whitehouse</span></i></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:mediumblue">Whitehouse & Nichols, LLP</span></i></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">P.O. Box 1273</span></i></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">601 W. Railroad Ave. </span></i></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Shelton, Wa. 98584</span></i></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">360-426-5885</span></i></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><b><i><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><a href="mailto:swhite8893@aol.com">swhite8893@aol.com</a></span></i></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
</div>
</div>
</div>
</div>
</div>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
</div>
</div>
<div id="ydp662922b2yahoo_quoted_2282368050">
<div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">On Thursday, April 20, 2023, 12:00:18 PM PDT, <<a href="mailto:wsbarp-request@lists.wsbarppt.com">wsbarp-request@lists.wsbarppt.com</a>> wrote:
<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Send WSBARP mailing list submissions to<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">
<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To subscribe or unsubscribe via the World Wide Web, visit<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">
<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">or, via email, send a message with subject or body 'help' to<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">
<a href="mailto:wsbarp-request@lists.wsbarppt.com" target="_blank">wsbarp-request@lists.wsbarppt.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">You can reach the person managing the list at<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">
<a href="mailto:wsbarp-owner@lists.wsbarppt.com" target="_blank">wsbarp-owner@lists.wsbarppt.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">When replying, please edit your Subject line so it is more specific<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">than "Re: Contents of WSBARP digest..."<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Today's Topics:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> 1. Re: Litigation and Statute of Frauds (Mark Anderson)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> 2. Referral request (Margaret Delp)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> 3. Re: Excise Tax (Meyler Legal, PLLC)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> 4. Re: Excise Tax (Stromberg, Spencer)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> 5. Grantee Language (Mark Anderson)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> 6. Re: Excise Tax (Mark Anderson)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">----------------------------------------------------------------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message: 1<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Date: Thu, 20 Apr 2023 00:58:04 +0000<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From: Mark Anderson <<a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Litigation and Statute of Frauds<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message-ID:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> <<a href="mailto:SN1PR12MB2381596CACD05A3AB69544F3C8639@SN1PR12MB2381.namprd12.prod.outlook.com" target="_blank">SN1PR12MB2381596CACD05A3AB69544F3C8639@SN1PR12MB2381.namprd12.prod.outlook.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">
<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Content-Type: text/plain; charset="utf-8"<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">I thought it was the alternate spelling of ?pfft? and with an accent to boot.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Mark B. Anderson<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">ANDERSON LAW FIRM PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">821 Dock St Ste 209 PMB 4-12<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Tacoma, Washington 98402<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">+1 253-327-1750<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">+1 253-327-1751 (fax)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a><mailto:marka@mbaesq.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">www.mbaesq.com<<a href="http://www.mbaesq.com/" target="_blank">http://www.mbaesq.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">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.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From:
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a>> On Behalf Of Eric Nelsen<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sent: 04/19/2023 9:38 AM<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Litigation and Statute of Frauds<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">You?re more likely to catch me in a pronunciation error. I read too much so I know a lot of words, but too often I discover the hard way that I don?t know how
to pronounce them. I still remember the feeling when I was a kid of pronouncing ?legion? like ?le-JY-un? in front of my older brother....who showed no mercy. :-)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sincerely,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Eric<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Eric C. Nelsen<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sayre Law Offices, PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">1417 31st Ave South<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Seattle WA 98144-3909<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">206-625-0092<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:eric@sayrelawoffices.com" target="_blank">eric@sayrelawoffices.com</a><mailto:eric@sayrelawoffices.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Covid-19 Update - 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></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From:
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com>>
On Behalf Of Jason Burnett<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sent: Wednesday, April 19, 2023 8:45 AM<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a><mailto:wsbarp@lists.wsbarppt.com>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Litigation and Statute of Frauds<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">I thought I caught him in an error, but PHOOEY! It?s a recognized alternative spelling.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Jason W. Burnett<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Attorney at Law<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Reed Longyear Malnati Corwin & Burnett, PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">[A black background with white text Description automatically generated with low confidence]<<a href="http://reedlongyearlaw.com/" target="_blank">http://reedlongyearlaw.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">801 Second Ave, Suite 1415<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Seattle, WA 98104<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Phone: (206) 624?6271<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Fax: (206) 624?6672<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:jburnett@reedlongyearlaw.com" target="_blank">jburnett@reedlongyearlaw.com</a><mailto:jburnett@reedlongyearlaw.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">www.reedlongyearlaw.com<<a href="http://www.reedlongyearlaw.com/" target="_blank">http://www.reedlongyearlaw.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">[<a href="cid:image002.png@01D972E8.7A897C30">cid:image002.png@01D972E8.7A897C30</a>]<<a href="https://www.facebook.com/reedlongyear" target="_blank">https://www.facebook.com/reedlongyear</a>>[<a href="cid:image003.png@01D972E8.7A897C30">cid:image003.png@01D972E8.7A897C30</a>]<<a href="https://twitter.com/ReedLongyear" target="_blank">https://twitter.com/ReedLongyear</a>>[<a href="cid:image004.png@01D972E8.7A897C30">cid:image004.png@01D972E8.7A897C30</a>]<<a href="http://www.linkedin.com/company/reed-longyear-malnati-&-ahrens-pllc" target="_blank">http://www.linkedin.com/company/reed-longyear-malnati-&-ahrens-pllc</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">The information in this email message may be privileged and confidential. It is intended only for the use of the recipient named above (or the employee or
agent responsible to deliver it to the intended recipient). If you received this in error, you are hereby notified that any dissemination, distribution or copying of this communication is strictly prohibited.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From:
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com>>
On Behalf Of Sullivan, Brett<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sent: Tuesday, April 18, 2023 5:17 PM<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a><mailto:wsbarp@lists.wsbarppt.com>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Litigation and Statute of Frauds<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Eric, you had me at "Pfui." That was awesome.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Brett T. Sullivan<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Attorney at Law<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Partner<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">[https://ci3.googleusercontent.com/mail-sig/AIorK4yOUljtOzDnhXCjUiBuPG8Hj6U3HtblY4BFjXug8xSesMpbpAA6U7WWxXOnDSm6h0dzArGezBExbwe0KKhWvqeCuNUqlGzJbMnMRv7h8A]<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">1403 S. Grand Blvd., Suite 201-S<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Spokane, WA 99203-2278<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">P: (509) 455-3713<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">D: (509) 828-4642<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">F: (509) 455-3718<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">E:
<a href="mailto:brett@lucentlaw.com" target="_blank">brett@lucentlaw.com</a><mailto:brett@lucentlaw.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">lucentlaw.com<<a href="http://lucentlaw.com/" target="_blank">http://lucentlaw.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Facebook<<a href="http://www.facebook.com/lucentlaw" target="_blank">http://www.facebook.com/lucentlaw</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">LinkedIn<<a href="https://www.linkedin.com/in/brettsullivanspokane" target="_blank">https://www.linkedin.com/in/brettsullivanspokane</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Twitter<<a href="https://twitter.com/lucentlaw" target="_blank">https://twitter.com/lucentlaw</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE: This email and any attachments are confidential and may be protected by legal privilege. If you are not the intended recipient, be aware
that any disclosure, copying or distribution, or use of this email or any attachment is prohibited. If you have received this email in error, please notify me by returning it to the sender and delete this copy from your system.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">On Tue, Apr 18, 2023 at 4:53?PM Eric Nelsen <<a href="mailto:eric@sayrelawoffices.com" target="_blank">eric@sayrelawoffices.com</a><mailto:eric@sayrelawoffices.com>>
wrote:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Pfui. Garbage defense. Assertion of the existence of a PSA is an affirmative defense against the eviction because it evades or negates elements necessary to
prove UD?whether the occupant is a ?tenant? under a ?rental agreement? as defined in Title 59. The burden of proof on affirmative defenses is with the defendant. See Kastanis v. Educ. Emps. Credit Union, 122 Wash.2d 483, 493, 859 P.2d 26 (1993) (the defendant
bears the burden of proof ?only where it asserts an ?affirmative defense? ?); Locke v. City of Seattle, 133 Wash.App. 696, 713, 137 P.3d 52 (2006) (?The burden of proof is ... placed upon the party asserting the avoidance or affirmative defense.?). The fact
that he isn?t making a counterclaim is irrelevant.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">That said, a contract to purchase real property does not need to be in writing, even though a conveyance or lien (or real estate commission agreement) does?so
long as its terms must be completely performed within one year. See the blog post by Babak Shamsi on Beresford Booth?s website<<a href="https://beresfordlaw.com/what-is-the-statute-of-frauds/#:~:text=Washington%20State%20affords%20great%20flexibility,to%20have%20an%20enforceable%20agreement.">https://beresfordlaw.com/what-is-the-statute-of-frauds/#:~:text=Washington%20State%20affords%20great%20flexibility,to%20have%20an%20enforceable%20agreement.</a>>.
So I think the occupant can testify to the alleged contract and how it was formed and what its terms are. (All subject to the trier of fact?s credibility determination, of course, and subject to denial by the plaintiff.)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Might be able to trip them up immediately if they testify to any term that could or would require performance more than a year after formation. If the agreement
was for payments to be made over multiple years, that violates RCW 19.36.010(1)<<a href="https://app.leg.wa.gov/RCW/default.aspx?cite=19.36&full=true#19.36.010" target="_blank">https://app.leg.wa.gov/RCW/default.aspx?cite=19.36&full=true#19.36.010</a>>. (But
note case law about saving an oral contract to purchase real estate by occupancy plus partial performance.)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Since this would be a pretty complex lie to pull off, I?d depose/examine the occupant concerning all the specifics on when and how the agreement was formed?on
the phone? in person? when? and then question all the elements of formation and performance ? offer, acceptance, consideration, purchase price, payment terms, interest rate, type of deed conveyance, escrow, title insurance company, closing date, any financing
required, contingencies, etc., etc., until they?re desperately making up as many random clauses as they can. Ask them if the seller recited the legal description during their completely oral agreement (no emails, no texts, nothing in writing concerning a contract
to buy?).<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Ask them about contextual/circumstantial evidence of the existence of a contract. After the agreement was made, then what? Did they make payments? Any evidence
of those payments? Checks have ?installment payment on contract? written on them, or anything like that? Emails from the landlord treating him as a purchaser and not a tenant? Did they make any demands as a tenant, like getting the plumbing repaired or whatever?
Ever invoke tenant protections even though supposedly buying the property?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Re the original question about statute of frauds at trial?I?d file a Motion in Limine asking the Court to exclude all evidence/testimony suggesting the existence
of a contract in violation of RCW 19.36.010(1). At the least, this puts the issue at the forefront of the judge?s mind.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sincerely,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Eric<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Eric C. Nelsen<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sayre Law Offices, PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">1417 31st Ave South<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Seattle WA 98144-3909<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">206-625-0092<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:eric@sayrelawoffices.com" target="_blank">eric@sayrelawoffices.com</a><mailto:eric@sayrelawoffices.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Covid-19 Update - 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></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From:
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com>>
On Behalf Of Paul Neumiller<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sent: Tuesday, April 18, 2023 3:53 PM<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a><mailto:wsbarp@lists.wsbarppt.com>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Litigation and Statute of Frauds<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">NJP attorney is arguing that they don?t have to prove a purchase and sale agreement because title is not the issue. NJP is arguing that they are presenting
the testimony that T is buying the property as a defense that Plaintiff must overcome because Plaintiff has the burden of proof and T is not asserting it as a counter-claim. Any thoughts? I?m arguing it is two sides of the same coin.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">[<a href="cid:image005.jpg@01D972E8.7A897C30">cid:image005.jpg@01D972E8.7A897C30</a>]<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From:
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com>>
On Behalf Of Stromberg, Spencer<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sent: Tuesday, April 18, 2023 3:00 PM<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a><mailto:wsbarp@lists.wsbarppt.com>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Litigation and Statute of Frauds<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">I agree with Kelby. I represented a defendant in a UD case several years back who claimed he had an agreement to buy the property, and we lost because we didn't
satisfy the statute of frauds. My client had an email or two and his testimony that it was a "rent to own" situation (plaintiff was his sister!). Is it too late for SJ? If discovery hasn't produced a signed agreement that adequately identifies the property
and the terms of sale, you should win on SJ. At trial, I don't think there's much weighing of evidence - there's either a written contract or there isn't. If there is a written contract, the judge should then be the one to weigh the evidence as a matter of
law only in the event there is some question about whether a written agreement adequately describes the property or the terms.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Spencer A. W. Stromberg<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Attorney at Law<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">[https://ci3.googleusercontent.com/mail-sig/AIorK4wMRe_ukoUDSfEk1B9GOtzEv1ZmETJ5W4aT8G-i1q6fL7AkhPL9-7Q-uOEqpeS39zB_6R0N47HVfeKJTfKSM6im7XYlsivfchznVeSWqQ]<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">1403 S. Grand Blvd., Suite 201-S<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Spokane, WA 99203-2278<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">P: 509.455.3713<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">D: 509.828.4644<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">F: +1.509.455.3718 (must dial 1 before area code)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">E:
<a href="mailto:spencer@lucentlaw.com" target="_blank">spencer@lucentlaw.com</a><mailto:spencer@lucentlaw.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">lucentlaw.com<<a href="https://www.lucentlaw.com/" target="_blank">https://www.lucentlaw.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Facebook<<a href="https://www.facebook.com/lucentlaw" target="_blank">https://www.facebook.com/lucentlaw</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">LinkedIn<<a href="https://www.linkedin.com/company/lucent-law" target="_blank">https://www.linkedin.com/company/lucent-law</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Twitter<<a href="https://twitter.com/LucentLaw" target="_blank">https://twitter.com/LucentLaw</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE: This email and any attachments are confidential and may be protected by legal privilege. If you are not the intended recipient, be aware
that any disclosure, copying or distribution, or use of this email or any attachment is prohibited. If you have received this email in error, please notify me and delete it from your system.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">On Fri, Apr 14, 2023 at 11:36?AM Kelby Derenick <<a href="mailto:kelby@derenicklaw.com" target="_blank">kelby@derenicklaw.com</a><mailto:kelby@derenicklaw.com>>
wrote:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">I would think that whether a contract exists for the sale of the property would be a question of fact. So, if you are representing the Plaintiff in the trial,
when your client testifies and in anticipation of what the Defendant is going to argue, have the Plaintiff provide testimony that there was no contract for the<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">sale of the property. Then, after the Defendant is finished with presenting his/her defense and counterclaims and introduces whatever documents into evidence,
you can recall your client to provide rebuttal testimony to address whatever the Defendant introduced. After the evidentiary part of the trial is over, if there was no evidence of a contract, move the court for dismissal of that counterclaim under CR 41 or
CR 50 Judgment as a Matter of Law if there is a jury (for non-unlawful detainer trials).<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">If the judge won't dismiss it, then just argue at closing that the Defendant cannot prevail on the counterclaim because there was no contract and the statute
of frauds case law requires a contract (cite and argue statute of frauds case law).<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Kelby J. Derenick<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Attorney<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">9414 State Ave., Suite E<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Marysville, WA 98270<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Ph: (206) 659-5061<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">14 E. Main Street, Suite 207<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Walla Walla, WA 99362<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Ph: (509) 676-9805<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE: This electronic mail message contains information that (a) is or may be legally privileged, confidential, proprietary in nature, or
otherwise protected by law from disclosure, and (b) is intended only for the use of the Addressee(s) named herein. If you are not the intended recipient, an addressee, or the person responsible for delivering this to an addressee, you are hereby notified that
reading, using, copying, or distributing any part of this message is strictly prohibited. If you have received this electronic mail message in error, please contact me immediately and take the steps necessary to delete the message completely from your computer
system. Thank you.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">On Thu, Apr 13, 2023 at 4:07?PM Paul Neumiller <<a href="mailto:pneumiller@hotmail.com" target="_blank">pneumiller@hotmail.com</a><mailto:pneumiller@hotmail.com>>
wrote:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">So I have a trial coming up where the occupant says occupant is buying the house and I represent the LL who says the occupant is renting the house and therefore
subject to unlawful detainer. The occupant has little to show that occupant is buying the house and therefore the statute of frauds kicks in. But how? Is it a ?weight of the evidence type of thing? where the occupant can still present oral testimony and
a couple of documents which don?t meet the requirements of the statute of limitations? Or, can I object (on what grounds?) to the evidence from being presented at trial in the first place because it fails to rise to the level of documentation required by
the statute of frauds? In other words, I have this thing called the statute of frauds. On a practical basis, how do I use it at trial?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">BTW, I have read many sources regarding the statute and none have addressed how it is used at trial.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">[<a href="cid:image005.jpg@01D972E8.7A897C30">cid:image005.jpg@01D972E8.7A897C30</a>]<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">***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.***<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">_______________________________________________<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">WSBARP mailing list<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><mailto:WSBARP@lists.wsbarppt.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">***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.***<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">_______________________________________________<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">WSBARP mailing list<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><mailto:WSBARP@lists.wsbarppt.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">***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.***<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">_______________________________________________<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">WSBARP mailing list<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><mailto:WSBARP@lists.wsbarppt.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">An HTML attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/attachment-0001.html" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/attachment-0001.html</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">A non-text attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Name: image001.png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Type: image/png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Size: 24909 bytes<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Desc: image001.png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image001-0001.png" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image001-0001.png</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">A non-text attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Name: image002.png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Type: image/png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Size: 1750 bytes<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Desc: image002.png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image002-0001.png" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image002-0001.png</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">A non-text attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Name: image003.png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Type: image/png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Size: 1991 bytes<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Desc: image003.png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image003-0001.png" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image003-0001.png</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">A non-text attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Name: image004.png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Type: image/png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Size: 1826 bytes<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Desc: image004.png<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image004-0001.png" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image004-0001.png</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">A non-text attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Name: image005.jpg<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Type: image/jpeg<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Size: 14264 bytes<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Desc: image005.jpg<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image005-0001.jpg" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/10d22310/image005-0001.jpg</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">------------------------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message: 2<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Date: Wed, 19 Apr 2023 19:13:28 -0700<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From: Margaret Delp <<a href="mailto:delp@whidbey.net" target="_blank">delp@whidbey.net</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To:
<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: [WSBARP] Referral request<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message-ID: <<a href="mailto:0BAA25A6-E300-4434-A2B4-DF1E2C3DD3D0@whidbey.net" target="_blank">0BAA25A6-E300-4434-A2B4-DF1E2C3DD3D0@whidbey.net</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Content-Type: text/plain; charset=us-ascii<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">I am looking for a referral to an attorney with expertise on land use and water drainage issues. The issue involves water and drainage pipe crossing property
lines. Property is located in Coupeville, Washington.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Thanks!<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Margaret Delp<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">------------------------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message: 3<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Date: Wed, 19 Apr 2023 19:40:36 -0700<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From: "Meyler Legal, PLLC" <<a href="mailto:samuel@meylerlegal.com" target="_blank">samuel@meylerlegal.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Excise Tax<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message-ID: <<a href="mailto:3DEECB94-392C-4345-B335-24C8CFC1951A@meylerlegal.com" target="_blank">3DEECB94-392C-4345-B335-24C8CFC1951A@meylerlegal.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Content-Type: text/plain; charset="us-ascii"<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">An HTML attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230419/994468a0/attachment-0001.html" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230419/994468a0/attachment-0001.html</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">------------------------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message: 4<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Date: Thu, 20 Apr 2023 09:44:00 -0700<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From: "Stromberg, Spencer" <<a href="mailto:spencer@lucentlaw.com" target="_blank">spencer@lucentlaw.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Excise Tax<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message-ID:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> <<a href="mailto:CAGyXgZKHaJkV+brtEFnpGUtdr9GgSSrw87mBUSrJsDbLqcAmMA@mail.gmail.com">CAGyXgZKHaJkV+brtEFnpGUtdr9GgSSrw87mBUSrJsDbLqcAmMA@mail.gmail.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Content-Type: text/plain; charset="utf-8"<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">If the gift exemption is being used, the supplemental statement is<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">required. If there is a significant difference between 1/2 the mortgage<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">balance and 1/2 the overall value of the property, I would recommend using<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">the gift exemption for the difference, just to reduce the risk of a DOR<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">audit of the REETA. Also, the amount of "consideration" may depend on who<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">has been making the payments - there are several options on the<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">supplemental statement (e.g., if the grantee has been making 100% of the<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">payments and will continue to do so, then there is no consideration in the<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">eyes of DOR).<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Another consideration is that if the gift exemption is used, the grantor<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">may need to file a federal gift tax return.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">*Spencer A. W. Stromberg*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Attorney at Law<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">1403 S. Grand Blvd., Suite 201-S<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Spokane, WA 99203-2278<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">P: 509.455.3713<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">D: 509.828.4644<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">F: +1.509.455.3718 (must dial 1 before area code)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">E:
<a href="mailto:spencer@lucentlaw.com" target="_blank">spencer@lucentlaw.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">lucentlaw.com <<a href="https://www.lucentlaw.com/" target="_blank">https://www.lucentlaw.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Facebook <<a href="https://www.facebook.com/lucentlaw" target="_blank">https://www.facebook.com/lucentlaw</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">LinkedIn <<a href="https://www.linkedin.com/company/lucent-law" target="_blank">https://www.linkedin.com/company/lucent-law</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Twitter <<a href="https://twitter.com/LucentLaw" target="_blank">https://twitter.com/LucentLaw</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE: This email and any attachments are confidential and<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">may be protected by legal privilege. If you are not the intended recipient,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">be aware that any disclosure, copying or distribution, or use of this email<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">or any attachment is prohibited. If you have received this email in error,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">please notify me and delete it from your system.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">On Wed, Apr 19, 2023 at 7:46?PM Meyler Legal, PLLC <<a href="mailto:samuel@meylerlegal.com" target="_blank">samuel@meylerlegal.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">wrote:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Mark,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Piggybacking off of this, what if 50% of the balance of the mortgage plus<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> cash that is being paid as consideration, is still less than 50% of the tax<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> assessed value. Do you know if a supplement statement still needs to be<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> provided?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Samuel M. Meyler*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Meyler Legal, PLLC*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *1700 Westlake Ave. N., Ste. 200*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Seattle, WA 98109*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Main: 206-876-7770*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Fax: 206-876-7771*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Direct: 206-876-7772*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Email:
<a href="mailto:samuel@meylerlegal.com" target="_blank">samuel@meylerlegal.com</a> <<a href="mailto:samuel@meylerlegal.com" target="_blank">samuel@meylerlegal.com</a>>*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *NOTICE:*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> This electronic message contains information which may be Confidential or<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Privileged and constitutes an electronic communication within the meaning<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> of the Electronic Communications Privacy Act 18 USC 2510. The information<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> is intended to be for the use of the individual or entity named above. If<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> you are not the intended recipient, please be aware that any disclosure,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> copying, distribution or use of the contents of this information is<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> prohibited. If you received this transmission in error, please notify the<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> sender and delete the copy you received together with any attachments.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Thank you.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> On Apr 19, 2023, at 6:00 PM, Mark Anderson <<a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a>> wrote:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> ?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> How much is the one person agreeing to be paid by the other person for<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> their interest in the property? One half the balance of the mortgage? If<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> that is the only consideration and if there is any equity in the property<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> then, yes, the parties should execute and provide a Supplemental Statement<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> reflecting the gift.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Mark B. Anderson *ANDERSON LAW FIRM PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> 821 Dock St Ste 209 PMB 4-12<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Tacoma, Washington 98402<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> +1 253-327-1750<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> +1 253-327-1751 (fax)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">>
<a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">>
<a href="http://www.mbaesq.com/">www.mbaesq.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *CONFIDENTIALITY NOTICE *This transmission is confidential and is<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> intended solely for the use of the individual named recipient. It may be<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> protected by the attorney-client privilege, work product doctrine, or other<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> confidentiality protection. If you are not the intended recipient, or the<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> person responsible to deliver it to the intended recipient, be advised that<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> any dissemination, distribution, or copying of this communication is<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> prohibited. If you have received this transmission in error, please<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> immediately notify the sender via e-mail or by telephone at (253) 327-1750<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> that you have received the message in error, and then delete it. Thank you.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *From:*
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> <<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">>
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a>> *On Behalf Of *Nestor Gorfinkel<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Sent:* 04/18/2023 1:46 PM<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *To:* WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *Subject:* [WSBARP] Excise Tax<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Unmarried couple, bad breakup and one is taking out the other from title.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> There will be a refinance and excise tax will be paid on ? of the balance<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> of mortgage. On REETA I just assumed we indicate partial sale and no other<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> consideration. I was told that there has to be a gift exemption supplement<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> for any difference in ? the appraised value. Is that the case?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Cordially,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Licensed in Florida & Washington State<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> Florida Civil-Law (International) Notary<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> <image001.jpg><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *ATTENTION - This e-mail message and any attachment to this e-mail message<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> may contain confidential information that is legally privileged. If you are<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> not the intended recipient, you must not review, retransmit, convert to<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> hard copy, copy, use or disseminate this e-mail or any attachments to it.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> If you have received this e-mail in error, please notify us immediately by<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> return e-mail or by telephone at the phone numbers provided herein and<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> delete this message. Please note that if this e-mail message contains a<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> forwarded message or is a reply to a prior message, some or all of the<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> contents of this message or any attachments may not have been produced by<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> the sender.*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> *P* *Please consider the environment before printing this e-mail.*<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> ***Disclaimer: Please note that RPPT listserv participation is not<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> restricted to practicing attorneys and may include non-practicing<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> attorneys, law students, professionals working in related fields, and<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> others.***<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> _______________________________________________<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> WSBARP mailing list<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">>
<a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> ***Disclaimer: Please note that RPPT listserv participation is not<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> restricted to practicing attorneys and may include non-practicing<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> attorneys, law students, professionals working in related fields, and<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> others.***<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> _______________________________________________<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">> WSBARP mailing list<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">>
<a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">An HTML attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/59814114/attachment-0001.html" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/59814114/attachment-0001.html</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">------------------------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message: 5<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Date: Thu, 20 Apr 2023 18:27:10 +0000<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From: Mark Anderson <<a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: [WSBARP] Grantee Language<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message-ID:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> <<a href="mailto:MW2PR12MB23793277752C04A2B7C72A12C8639@MW2PR12MB2379.namprd12.prod.outlook.com" target="_blank">MW2PR12MB23793277752C04A2B7C72A12C8639@MW2PR12MB2379.namprd12.prod.outlook.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">
<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Content-Type: text/plain; charset="us-ascii"<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Dear Listmates:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">H/W own unencumbered real property as husband and wife. H died in 2018 with a will, leaving everything to W. His estate was never probated. W died in 2022
with a will. Her estate is being probated. To remove H from title, we have now opened probate for H's estate to put title to the property solely in the name of W in accordance with the terms of H's will so that it can subsequently be conveyed by W's estate.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">On a bargain and sale deed from H's estate, what is the best way to describe the grantee? W? Estate of W? Something else?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Thanks.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Mark B. Anderson<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">ANDERSON LAW FIRM PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">821 Dock St Ste 209 PMB 4-12<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Tacoma, Washington 98402<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">+1 253-327-1750<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">+1 253-327-1751 (fax)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a><mailto:marka@mbaesq.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">www.mbaesq.com<<a href="http://www.mbaesq.com/" target="_blank">http://www.mbaesq.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">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.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">An HTML attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/09a410f2/attachment-0001.html" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/09a410f2/attachment-0001.html</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">------------------------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message: 6<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Date: Thu, 20 Apr 2023 18:35:08 +0000<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From: Mark Anderson <<a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Excise Tax<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Message-ID:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"> <<a href="mailto:MW2PR12MB23795FB7BBF9DF2BEACC69A6C8639@MW2PR12MB2379.namprd12.prod.outlook.com" target="_blank">MW2PR12MB23795FB7BBF9DF2BEACC69A6C8639@MW2PR12MB2379.namprd12.prod.outlook.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">
<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Content-Type: text/plain; charset="utf-8"<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">FWIW, I agree with what Spencer said.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Mark B. Anderson<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">ANDERSON LAW FIRM PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">821 Dock St Ste 209 PMB 4-12<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Tacoma, Washington 98402<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">+1 253-327-1750<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">+1 253-327-1751 (fax)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a><mailto:marka@mbaesq.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">www.mbaesq.com<<a href="http://www.mbaesq.com/" target="_blank">http://www.mbaesq.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">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.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From:
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a>> On Behalf Of Stromberg, Spencer<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sent: 04/20/2023 9:44 AM<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: Re: [WSBARP] Excise Tax<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">If the gift exemption is being used, the supplemental statement is required. If there is a significant difference between 1/2 the mortgage balance and 1/2 the
overall value of the property, I would recommend using the gift exemption for the difference, just to reduce the risk of a DOR audit of the REETA. Also, the amount of "consideration" may depend on who has been making the payments - there are several options
on the supplemental statement (e.g., if the grantee has been making 100% of the payments and will continue to do so, then there is no consideration in the eyes of DOR).<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Another consideration is that if the gift exemption is used, the grantor may need to file a federal gift tax return.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Spencer A. W. Stromberg<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Attorney at Law<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">[https://ci3.googleusercontent.com/mail-sig/AIorK4wMRe_ukoUDSfEk1B9GOtzEv1ZmETJ5W4aT8G-i1q6fL7AkhPL9-7Q-uOEqpeS39zB_6R0N47HVfeKJTfKSM6im7XYlsivfchznVeSWqQ]<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">1403 S. Grand Blvd., Suite 201-S<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Spokane, WA 99203-2278<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">P: 509.455.3713<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">D: 509.828.4644<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">F: +1.509.455.3718 (must dial 1 before area code)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">E:
<a href="mailto:spencer@lucentlaw.com" target="_blank">spencer@lucentlaw.com</a><mailto:spencer@lucentlaw.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">lucentlaw.com<<a href="https://www.lucentlaw.com/" target="_blank">https://www.lucentlaw.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Facebook<<a href="https://www.facebook.com/lucentlaw" target="_blank">https://www.facebook.com/lucentlaw</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">LinkedIn<<a href="https://www.linkedin.com/company/lucent-law" target="_blank">https://www.linkedin.com/company/lucent-law</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Twitter<<a href="https://twitter.com/LucentLaw" target="_blank">https://twitter.com/LucentLaw</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE: This email and any attachments are confidential and may be protected by legal privilege. If you are not the intended recipient, be aware
that any disclosure, copying or distribution, or use of this email or any attachment is prohibited. If you have received this email in error, please notify me and delete it from your system.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">On Wed, Apr 19, 2023 at 7:46?PM Meyler Legal, PLLC <<a href="mailto:samuel@meylerlegal.com" target="_blank">samuel@meylerlegal.com</a><mailto:samuel@meylerlegal.com>>
wrote:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Mark,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Piggybacking off of this, what if 50% of the balance of the mortgage plus cash that is being paid as consideration, is still less than 50% of the tax assessed
value. Do you know if a supplement statement still needs to be provided?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Samuel M. Meyler<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Meyler Legal, PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">1700 Westlake Ave. N., Ste. 200<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Seattle, WA 98109<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Main: 206-876-7770<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Fax: 206-876-7771<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Direct: 206-876-7772<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Email:
<a href="mailto:samuel@meylerlegal.com" target="_blank">samuel@meylerlegal.com</a><mailto:samuel@meylerlegal.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">NOTICE:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">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.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">On Apr 19, 2023, at 6:00 PM, Mark Anderson <<a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a><mailto:marka@mbaesq.com>> wrote:<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">How much is the one person agreeing to be paid by the other person for their interest in the property? One half the balance of the mortgage? If that is the
only consideration and if there is any equity in the property then, yes, the parties should execute and provide a Supplemental Statement reflecting the gift.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Mark B. Anderson<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">ANDERSON LAW FIRM PLLC<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">821 Dock St Ste 209 PMB 4-12<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Tacoma, Washington 98402<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">+1 253-327-1750<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">+1 253-327-1751 (fax)<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:marka@mbaesq.com" target="_blank">marka@mbaesq.com</a><mailto:marka@mbaesq.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">www.mbaesq.com<<a href="http://www.mbaesq.com/" target="_blank">http://www.mbaesq.com/</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">CONFIDENTIALITY NOTICE<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">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.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">From:
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a><mailto:wsbarp-bounces@lists.wsbarppt.com>>
On Behalf Of Nestor Gorfinkel<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Sent: 04/18/2023 1:46 PM<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a><mailto:wsbarp@lists.wsbarppt.com>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Subject: [WSBARP] Excise Tax<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Unmarried couple, bad breakup and one is taking out the other from title.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">There will be a refinance and excise tax will be paid on ? of the balance of mortgage. On REETA I just assumed we indicate partial sale and no other consideration.
I was told that there has to be a gift exemption supplement for any difference in ? the appraised value. Is that the case?<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Cordially,<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Licensed in Florida & Washington State<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">Florida Civil-Law (International) Notary<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><image001.jpg><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">ATTENTION - This e-mail message and any attachment to this e-mail message may contain confidential information that is legally privileged. If you are not the
intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone
numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">P Please consider the environment before printing this e-mail.<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">***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.***<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">_______________________________________________<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">WSBARP mailing list<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><mailto:WSBARP@lists.wsbarppt.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">***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.***<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">_______________________________________________<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">WSBARP mailing list<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><mailto:WSBARP@lists.wsbarppt.com><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">-------------- next part --------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">An HTML attachment was scrubbed...<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/9cc903af/attachment-0001.html" target="_blank">http://mailman.fsr.com/pipermail/wsbarp/attachments/20230420/9cc903af/attachment-0001.html</a>><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">------------------------------<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">***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.***<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">_______________________________________________<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">WSBARP mailing list<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">End of WSBARP Digest, Vol 103, Issue 23<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:#26282A">***************************************<o:p></o:p></span></p>
</div>
</div>
</div>
</div>
</div>
</body>
</html>