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<title>Co-Signor Exemption Certification-Requirement Date</title>
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<p class="MsoNormal">I would file it because when you deposit the cash in your Trust Account the bank will file a “SAR” (Suspicious Activity Report). Some people get cute and split it up in 2 or more payments and deposit less than $10K, but most banks will
consider it suspicious anyways and file a SAR.<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Nestor Gorfinkel, Attorney at Law<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Mark Anderson<br>
<b>Sent:</b> Tuesday, April 23, 2024 2:59 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] FW: Co-Signor Exemption Certification-Requirement Date<o:p></o:p></span></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060;mso-ligatures:standardcontextual">Mark B. Anderson<br>
</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060;mso-ligatures:standardcontextual">ANDERSON LAW FIRM PLLC<br>
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> Washington Department of Revenue <<a href="mailto:WADOR@public.govdelivery.com">WADOR@public.govdelivery.com</a>>
<br>
<b>Sent:</b> Thursday, April 18, 2024 9:13 AM<br>
<b>To:</b> Mark Anderson <<a href="mailto:marka@mbaesq.com">marka@mbaesq.com</a>><br>
<b>Subject:</b> Co-Signor Exemption Certification-Requirement Date<o:p></o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><strong><span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:white">Certification Form for Co-Signor Exemption</span></strong><span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><strong><span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:white">Requirement Date</span></strong><span style="font-size:15.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">The department previously sent a notification to introduce the certification form for claiming a co-signor exemption under WAC 458-61A-215(2)(d) & (e).<o:p></o:p></span></p>
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<strong><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">This certification will become required on June 1, 2024.</span></strong><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<strong><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">Copy of notification dated March 5, 2023:</span></strong><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">The exemption allowed under WAC 458-61A-215(2)(d) for addition of a co-signor to title and (2)(e) for removal of a co-signor from title require a narrative submitted with the Real Estate
Excise Tax Affidavit.<o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">Due to the high level of misuse resulting in unintended tax consequences, the department has developed a certification form for use in place of the prior “free form narrative”. <o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">This certification must be signed by the grantor and the grantee (or their agents). The questions on the certification require a series of yes or no answers regarding the personal finances
of the grantor and grantee and the signature is under penalty of perjury. If signing as an agent, you should be confident that you know the answers to the questions.<o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">To allow a period of adjustment for this new requirement, the department is highly suggesting the use of this certification form in place of any other narrative for exemption claims of
adding or removing a co-signor.<o:p></o:p></span></p>
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<strong><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">IMPORTANT</span></strong><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">: At a future time, this certification will become <strong><span style="font-family:"Arial",sans-serif">REQUIRED</span></strong>.
We will continue to communicate as we move forward with implementation.<o:p></o:p></span></p>
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<span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">The certification can be found on the REET forms page at dor.wa.gov/REETforms in the “Additional documents” category.<o:p></o:p></span></p>
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