<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body style="overflow-wrap: break-word; -webkit-nbsp-mode: space; line-break: after-white-space;">Sara,<div><br></div><div>These situations are a problem that all are having a problem with. The Department of Revenue is out to collect more money for the State. They audit a lot of excise tax filings and you have to spend a lot of time to explain to them why there is not basis for their claim for taxes. Your client has to pay the attorney fees to contest the audit. DOR takes the position you are quilty unless you prove your client is innocent.</div><div><br></div><div>I am going to try to meet with the Treasurer and personally explain the exemption. If that does not work I might see ruling from the department before a try to file the matter. There is a process for seeking an opinion before recording. I did that once and it worked for me. </div><div><br></div><div>The forms they put out do not cover the situation. I have a situation where only one of the parties was responsible under the promissory note. So she is paying the other party some consideration for getting off title. But the County says that there must be excise tax paid on the debt that the other party was not obligated to pay.</div><div><br></div><div>Randy<br id="lineBreakAtBeginningOfMessage"><div>
<div style="orphans: 2; text-align: -webkit-auto; text-indent: 0px; widows: 2; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><div style="orphans: 2; text-align: -webkit-auto; text-indent: 0px; widows: 2; word-wrap: break-word; -webkit-nbsp-mode: space; -webkit-line-break: after-white-space; "><div style="margin: 0in 0in 0.0001pt; "><div style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-size: medium; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; margin: 0in 0in 0.0001pt; "><b style="font-family: Calibri, sans-serif; font-size: 11pt; "><u><span style="font-family: Corbel, sans-serif; color: rgb(0, 75, 133); ">Randy M. Boyer ______</span></u></b><span style="font-family: Corbel, sans-serif; font-size: 11pt; color: rgb(31, 73, 125); "><br></span><span style="font-family: Corbel, sans-serif; font-size: 11pt; color: rgb(51, 51, 51); ">Attorney, </span><font face="Cambria"><span style="font-size: 14px; ">WSBA# 8665</span></font></div><div style="margin: 0in 0in 0.0001pt; "><span style="font-family: Corbel, sans-serif; color: rgb(51, 51, 51); font-size: 11pt; "></span><span style="color: rgb(51, 51, 51); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">Law Office of Randy M. Boyer, Inc. P.S. </span><span style="color: rgb(31, 73, 125); font-family: Corbel, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><br></span><span style="color: rgb(31, 73, 125); font-family: Corbel, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">7017 196th St. S.W. Lynnwood, Washington 98036<br></span><span style="color: rgb(153, 153, 153); font-family: Wingdings; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">(</span><span style="color: rgb(153, 153, 153); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "> </span><b style="color: rgb(0, 0, 0); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><span style="font-family: Corbel, sans-serif; color: rgb(31, 73, 125); ">425.712.3107</span></b><span style="color: rgb(161, 120, 77); font-family: Corbel, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">| </span><span style="color: rgb(31, 73, 125); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "> </span><span style="color: rgb(31, 73, 125); font-family: Calibri, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "> </span><span style="color: rgb(31, 73, 125); font-family: 'Times New Roman'; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><font class="Apple-style-span" face="Calibri">Fax </font></span><span style="color: rgb(31, 73, 125); font-family: Corbel, sans-serif; font-size: 11pt; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; ">425.778.2274<br></span><font face="Calibri"><span style="font-size: 14px; ">mail to:<u><span class="Apple-converted-space"> </span></u><a href="mailto:randyedlynlaw@gmail.com">randyedlynlaw@gmail.com</a></span></font></div></div><p class="MsoNormal" style="color: rgb(0, 0, 0); font-family: 'Times New Roman'; font-style: normal; font-variant: normal; font-weight: normal; letter-spacing: normal; line-height: normal; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; "><span style="font-size: 14px; font-family: Calibri; text-align: justify; ">This email is covered by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521, and is legally privileged. </span> <span style="font-size: 14px; font-family: Calibri; text-align: justify; ">This email was sent by an attorney or his agent, is intended only for the addressee’s use, and may contain confidential and privileged information. </span> <span style="font-size: 14px; font-family: Calibri; text-align: justify; ">If you are not the intended recipient, you are hereby notified that any retention, dissemination, reproduction or other use of the information contained in this e-mail is strictly prohibited. </span> <span style="font-size: 14px; font-family: Calibri; text-align: justify; ">If you have received this email in error, please delete it and immediately notify the sender by reply email. </span> <span style="font-size: 14px; font-family: Calibri; text-align: justify; ">Thank you for your cooperation.</span></p></div></div>
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<div><br><blockquote type="cite"><div>On Mar 6, 2025, at 5:08 PM, Sara Longley <slongley@pnwtaxlaw.com> wrote:</div><br class="Apple-interchange-newline"><div><meta charset="UTF-8"><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Lovely listmates,</div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Having received no substantive responses to my over-long earlier email, I will ask a simpler question:</div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Is it possible to clear co-signor names from title using the exemption under 458-61A-215(2)(e), when the co-signors (parents) assisted the purchaser with a gift of money towards her down payment? </div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">It appears not, even when the gift was not intended to create any ownership interest. But I would love to be wrong.</div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Thanks,</div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Sara</div><div class="elementToProof" style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div id="Signature" class="elementToProof" style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 18px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;"><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: Calibri, sans-serif; font-size: 12pt; color: rgb(31, 73, 125);"><span id="cid:b5059369-83aa-4722-bab6-d509d1f2ad55"><Outlook-cid_image0.png></span></span></div><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(59, 56, 56);">Sara D. Longley, Attorney</span></div><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(59, 56, 56);">(Main) 360.378.4450 ext. 107</span></div><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(59, 56, 56);">(Direct) 360.468.7230</span></div><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(5, 99, 193);"><u><a href="mailto:Slongley@pnwtaxlaw.com" id="OWA0edfddf8-5e6e-44ca-f5dd-d757b4a74f19" class="OWAAutoLink" data-linkindex="0" style="color: rgb(5, 99, 193); margin: 0px;">Slongley@pnwtaxlaw.com</a></u></span></div><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(5, 99, 193);"><u><a href="http://www.pnwtaxlaw.com/" target="_blank" id="OWAf333e528-3a47-ad54-4c47-b193440558ec" class="OWAAutoLink" rel="noopener noreferrer" data-linkindex="1" data-auth="NotApplicable" style="color: rgb(5, 99, 193); margin: 0px;">www.pnwtaxlaw.com</a></u></span></div><p style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(59, 56, 56);"> </span></p><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: "Segoe UI", sans-serif; font-size: 11pt;"><b>This email and any attachments may contain confidential and/or attorney-client privileged information. If you are not the intended recipient please immediately delete the email and notify the sender.</b></span></div></div><div id="appendonsend" style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 18px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;"></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><hr style="font-family: TimesNewRomanPSMT; font-size: 18px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; display: inline-block; width: 941.765625px;"><span style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 18px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; float: none; display: inline !important;"></span><div dir="ltr" id="divRplyFwdMsg" style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 18px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;"><span style="font-family: Calibri, sans-serif; font-size: 11pt;"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a><span class="Apple-converted-space"> </span><<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> on behalf of Sara Longley <<a href="mailto:slongley@pnwtaxlaw.com">slongley@pnwtaxlaw.com</a>><br><b>Sent:</b> Thursday, March 6, 2025 9:56 AM<br><b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a><span class="Apple-converted-space"> </span><<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBARP] Clearing co-signor names from title</span><div> </div></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Hello listmates,</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">I have a client wishing to clear the names of her parents off the title of her King County home. The parents were added as co-owners when they co-signed her mortgage for the purchase money. They also helped her with the down payment. My client made all the mortgage payments herself and the home is now paid off. Dad is deceased, left his estate to Mom, and Mom has signed a Quitclaim Deed.</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">I am looking at the exemptions in the WAC and it appears that the standard exemption to clear co-owner names in these circumstances is 458-61A-215(2)(E). It's all very straightforward, and the language of the WAC directly corresponds to my client's situation.</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">BUT the DOR form for use to claim this exemption, "Real Estate Excise Tax Certification Co-Signor Exemption", requires that the co-signors answer "NO" to each of a series of questions including "Did the "co-signor" contribute funds towards any down payment, earnest money, or closing costs related to the initial purchase [...]?" And, because my client's parents gifted her money to help with the down payment, the answer to this question is yes and the form (though not the WAC) states that the co-signor exemption is not applicable to the transfer.</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">My clients' parents had no intention of retaining an ownership interest in the property. According to my client they assisted all of their children with down payment money for home purchases, and the money was intended as a gift.</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Any hints on how to work around this issue? Can my client's mother sign a separate declaration stating the down payment was a gift and get back inside the exemption?</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">I believe my alternative would be a two-step process of recording a Lack of Probate Affidavit to pass Dad's interest to Mom, and then recording Mom's Quitclaim Deed to pass her interest to Client. This is do-able, but I would much rather save the expense of the second recording fee and the additional drafting time.</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Thanks in advance for any tips or advice you can offer.</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;">Sara</div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; margin: 0px; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div style="font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none; direction: ltr; font-family: Aptos, Aptos_EmbeddedFont, Aptos_MSFontService, Calibri, Helvetica, sans-serif; font-size: 12pt;"><br></div><div id="x_Signature" class="x_elementToProof" style="caret-color: rgb(0, 0, 0); font-family: TimesNewRomanPSMT; font-size: 18px; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px; text-decoration: none;"><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: Calibri, sans-serif; font-size: 12pt; color: rgb(31, 73, 125);"><span id="cid:b5404805-0b90-4b29-b6cc-7ec424f6e9b8"><Outlook-cid_image0.png></span></span></div><div style="margin: 0in 0in 0.0001pt; text-align: left; text-indent: 0px; background-color: rgb(255, 255, 255);"><span style="font-family: "Segoe UI", sans-serif; font-size: 11pt; color: rgb(59, 56, 56);">Sara D. 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