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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#0563C1" vlink="#954F72" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><a name="_MailEndCompose"><span style='font-size:11.0pt;color:#1F497D'>I have never had that statement questioned or challenged by Revenue but you should have an operating agreement to back up your position if necessary. <o:p></o:p></span></a></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>Jim<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'><o:p> </o:p></span></p><p class=MsoNormal><b><u><span style='font-size:14.0pt;color:#1F497D;mso-ligatures:none'>PLEASE BE ADVISED THAT AS OF MARCH 1st, 2023 OUR OFFICE HAS MOVED.<o:p></o:p></span></u></b></p><p class=MsoNormal><b><u><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'><o:p><span style='text-decoration:none'> </span></o:p></span></u></b></p><p class=MsoNormal><b><u><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>Our new physical and mailing address is:<o:p></o:p></span></u></b></p><p class=MsoNormal><b><u><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'><o:p><span style='text-decoration:none'> </span></o:p></span></u></b></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'> James R. Ihnot, P.S.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'> Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'> 13810 231st Lane NE<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'> Redmond, WA 98053<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'> C-(425)922-9040<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>The information in this email message is privileged and confidential. It<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>is intended only for the use of the recipient named above or the employee or<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>agent responsible to deliver it to the intended recipient. If you receive<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>this in error, you are hereby notified that any dissemination, distribution<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>or copying of this communication is strictly prohibited. If you have<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>received this message in error, please notify us by telephone immediately.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D;mso-ligatures:none'>Thank you.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-ligatures:none'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-ligatures:none'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Jeff@bellanddavispllc.com<br><b>Sent:</b> Tuesday, April 8, 2025 3:28 PM<br><b>To:</b> 'WSBA Real Property Listserv'<br><b>Subject:</b> [WSBARP] Off Topic Question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt'>Clients CPA formed an LLC to hold real property that H & W will transfer into it. No Governors are listed. When the REETA exemption is Mere Change in Form, won’t there be a problem in proving ownership percentages?<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Tahoma","sans-serif";mso-ligatures:none'>W. Jeff Davis<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black;mso-ligatures:none'>BELL & DAVIS PLLC<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black;mso-ligatures:none'>Attorneys at Law</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black;mso-ligatures:none'><br>P.O. Box 510<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black;mso-ligatures:none'>720 E. Washington Street, Suite 105<br>Sequim WA 98382<br>Phone: (360) 683.1129 <br>Fax: (360) 683.1258 <br>email: </span><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-ligatures:none'><a href="mailto:jeff@bellanddavispllc.com">jeff@bellanddavispllc.com</a><span style='color:black'><br></span></span><span style='font-size:11.0pt;mso-ligatures:none'><a href="http://www.bellanddavispllc.com/" target="_blank"><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:blue'>www.bellanddavispllc.com</span></a></span><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black;mso-ligatures:none'><br> <br>The information contained in this e-mail message may be privileged, confidential, and protected from disclosure. If you are not the intended recipient, any dissemination, distribution, or copying is strictly prohibited. If you think that you have received this e-mail message in error, please e-mail the sender at </span><span style='font-size:11.0pt;mso-ligatures:none'><a href="mailto:info@bellanddavispllc.com"><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:blue'>info@bellanddavispllc.com</span></a></span><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black;mso-ligatures:none'> or call 360.683.1129.</span><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-ligatures:none'><o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;mso-ligatures:none'><o:p> </o:p></span></b></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>