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<p class="MsoNormal">It sounds like you might be able to plausibly claim that LLC#1 was acting as the nominee of LLC#2, under
<a href="https://app.leg.wa.gov/WAC/default.aspx?cite=458-61A-214">WAC 458-61A-214</a>. You will need some documentation showing that this arrangement existed prior to the purchase. If you can cobble something together, it may be worth a try at least.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt">Paul S. Drayna</span></b><span style="font-size:10.0pt"> |
<b><span style="color:#4472C4">Helsell Fetterman LLP</span><span style="color:#2F5496"><o:p></o:p></span></b></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">Attorney | Of Counsel<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">800 Fifth Avenue, Suite 3200<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">Seattle, WA 98104<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt">Direct: 206.689.2177<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt"><a href="mailto:pdrayna@helsell.com"><span style="color:#0563C1">pdrayna@helsell.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt"><a href="http://www.helsell.com"><span style="color:#0563C1">www.helsell.com</span></a><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>Jenna@prinzandbrozik.com<br>
<b>Sent:</b> Wednesday, November 20, 2024 5:17 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> [WSBARP] excise tax exemption<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:red;mso-ligatures:none">[EXTERNAL MESSAGE]</span></b><span style="font-size:12.0pt;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal">I have client(s) that are quitclaiming property from an LLC owned solely by the wife (LLC#1) to an LLC owned by the husband and his brother. (LLC#2).
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Although the wife’s LLC bought the property, it was from funds given to her by the LLC owned by the husband and his brother.
<o:p></o:p></p>
<p class="MsoNormal">Not sure why property was titled in wife’s LLC at the time of purchase but it was.
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Now they want to transfer the property from LLC#1 to LLC#2 in a quitclaim deed which I am preparing. <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I don’t see any real estate tax exemption that applies. <o:p>
</o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Does anyone have any suggestions?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks, <o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Lucida Calligraphy";mso-ligatures:none">Jenna Brozik<o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-family:"Aptos Display",sans-serif;mso-ligatures:none">Managing Attorney<o:p></o:p></span></i></p>
<p class="MsoNormal"><b><span style="font-family:"Aptos Display",sans-serif;color:#222222;mso-ligatures:none">PRINZ & BROZIK PLLC</span></b><span style="font-family:"Aptos Display",sans-serif;color:#222222;mso-ligatures:none"><br>
445 S. Grand Avenue<br>
Pullman, WA 99163<br>
509-338-0908 Telephone<br>
509-338-3527 Facsimile</span><span style="font-family:"Aptos Display",sans-serif;mso-ligatures:none"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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