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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">If it's the result of a 1031 it has to be a real property interest and it's probably held as a tenant in common .<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Bryce H. Dille</span><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Dille Law, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">1800 Cooper Point Road SW Bldg 11<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Olympia, WA 98502<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Office: 360-350-0270<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Cell: 253-579-5561<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif;color:#1F497D;mso-ligatures:none"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;font-family:"Times New Roman",serif;color:red">PLEASE NOTE:
</span></b><span style="font-family:"Times New Roman",serif;color:red">our new address above.</span><span style="font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoNormal"><b><u><span style="font-family:"Calibri",sans-serif;color:red"><o:p><span style="text-decoration:none"> </span></o:p></span></u></b></p>
<p class="MsoNormal"><b><u><span style="font-family:"Calibri",sans-serif;color:red">** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**<o:p></o:p></span></u></b></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black;mso-ligatures:none"><img width="147" height="39" style="width:1.5312in;height:.4062in" id="yiv4204109992_x005f_x0000_i1027" src="cid:image003.png@01DB252B.8F2B90A0" alt="R_Alan_Swanson-WH-200"></span><span style="font-family:"Calibri",sans-serif"><o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this matter is transmitted to you in error,
please notify the sender immediately. <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Business Entity Creation and Management, Business, Government and Tax Law, Real Estate and Land Use, Residential, Commercial and Condominium Development Real Estate and Commercial Transactions
& Closings, Including Performing Services as IRS Section 1031 Exchange Facilitator Estate Planning, including Wills and Trusts, and Probate Administration Representation Homeowners/Condominium Association Real Estate Developments Real Property Foreclosures
and Forfeitures.<o:p></o:p></span></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none">From:</span></b><span style="font-family:"Calibri",sans-serif;mso-ligatures:none"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Heather de Vrieze<br>
<b>Sent:</b> Wednesday, October 23, 2024 9:00 AM<br>
<b>To:</b> 'RPPT listserv' <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] DSTs and WA Estate Tax<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt">If a WA client has real property outside of Washington, they will generally receive a reduction in their WA Estate tax for the proportion of their estate that out of state property represents. If they have
utilized a 1031 exchange, selling that property and buying into a DST (Delaware Statutory Trust), will their ownership of the DST be treated as personal property (like if it was an LLC) or as real property outside of Washington?
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">If anyone has experience or specific knowledge about this I’d love to talk with you. Current EP clients have an estate which is comprised almost 50% DST interests.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt">Heather<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D">Heather S. de Vrieze</span><b><span style="font-size:16.0pt;color:#1F497D"><br>
</span></b><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D">Attorney-at-Law</span></i><i><span style="font-family:"Garamond",serif;color:#1F497D;mso-ligatures:none"><o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D;mso-ligatures:none"><img width="189" height="105" style="width:1.9687in;height:1.0937in" id="Picture_x0020_1" src="cid:image004.jpg@01DB252B.8F2B90A0"></span></i><i><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#1F497D"><o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">3909 California Avenue SW<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">Seattle, WA 98116-3705
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">(206)938-5500
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><a href="mailto:heatherd@westseattlelaw.com"><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">heatherd@westseattlelaw.com</span></a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.westseattlelaw.com_&d=DwMFAg&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=ZjJT61sMYHYXW1a7W0qvaz-zO3o_Ea2RRxXvW5Yr3-0&m=YyfMx2abf0rt2YMUiUYNkxZy_Q8L94Lm7cs7jRCortLesFaTFE3pSBZCothakKh3&s=YrK7A81Sfk2rPYIgeZTf04zJiUhtLKtwWCZtZGlUMTo&e="><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">www.westseattlelaw.com</span></a></span><span style="font-size:10.0pt;font-family:Nyala;color:#44524E">
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<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#002E8A">Click here to connect with de Vrieze | Carney on Facebook:
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