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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#002060">When you gift the LLC interests to the trust, remember to file a controlling interest excise tax return. Because this is a gift and no consideration passes, it
should still be tax-exempt.<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>
821 Dock Street, Suite 209, PMB 4-12<br>
Tacoma, Washington 98402<br>
+1 253-327-1750<br>
+1 253-327-1751 (fax)<br>
<a href="mailto:marka@mbaesq.com"><span style="color:#002060">marka@mbaesq.com</span></a><br>
<a href="http://www.mbaesq.com/"><span style="color:#002060">www.mbaesq.com</span></a><b><o:p></o:p></b></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>Bryce Dille<br>
<b>Sent:</b> Sunday, June 15, 2025 6:29 PM<br>
<b>To:</b> wsbarp@lists.wsbarppt.com<br>
<b>Cc:</b> wsbarp@lists.wsbarppt.com<br>
<b>Subject:</b> Re: [WSBARP] QCD recording, 1 step or 2 steps?<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Why don’t you create an LLC transfer the property to LLC as a capital contribution no excise tax due and then gift the LLC interests to the trust by assignment it is a gif and if no debt no excise tax due if questions call<o:p></o:p></p>
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<p class="MsoNormal">Sent from my iPhone<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">On Jun 15, 2025, at 2:08<span style="font-family:"Arial",sans-serif"> </span>PM, Yuping Wang <<a href="mailto:yupwang@outlook.com">yupwang@outlook.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Listmates, thanks in advance for the help.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">A intends to gift the house to an irrevocable trust, and the trust will create an LLC and transfer the house to the LLC. <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">A can do 2 recordings, one for gift (458-61A-201(b)(1)), and the second for mere change of form (458-61A-211(2)(d)?). <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">My question is, can A do one recording to gift to the LLC directly? Any potential problems in this approach? <o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-family:"Arial",sans-serif;color:black">Thank you!<o:p></o:p></span></p>
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<p class="MsoNormal"><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">Yuping Wang</span></i></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">WYP Law PLLC</span></i></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">Seattle WA</span></i></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">Tel: 206 383 2826 (cell)</span></i></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">Tel: 206 496 5642 (office)</span></i></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">Email:
<a href="mailto:yuping@wyp-law.com">yuping@wyp-law.com</a></span></i></b><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:black">Website:
</span></i></b><b><i><span style="font-size:8.0pt;font-family:"Arial",sans-serif;color:#6FC040"><a href="https://urldefense.proofpoint.com/v2/url?u=https-3A__url.usb.m.mimecastprotect.com_s_5lHgCB1G7ZiPNKlY0f6oAf2-3Fdomain-3Dwyp-2Dlaw.com&d=DwMFAw&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=ZjJT61sMYHYXW1a7W0qvaz-zO3o_Ea2RRxXvW5Yr3-0&m=6Xj7OSTI-VrPZ_OyQsY6jNagOgNQbzBS_CAf-vZY0UJFGtLQGho83ykvdNtSwJYK&s=69AkuSJh4pR_b1WpoMtsbAYqoWg-QGGpx_7qShFfYX0&e="><span style="color:#6FC040">www.wyp-law.com</span></a></span></i></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-family:"Calibri",sans-serif;color:black">From:</span></b><span style="font-family:"Calibri",sans-serif;color:black"> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>>
on behalf of <a href="mailto:wsbarp-request@lists.wsbarppt.com">wsbarp-request@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-request@lists.wsbarppt.com">wsbarp-request@lists.wsbarppt.com</a>><br>
<b>Sent:</b> Sunday, June 15, 2025 12:00 PM<br>
<b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a> <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> WSBARP Digest, Vol 129, Issue 9 <o:p></o:p></span></p>
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Today's Topics:<br>
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1. Re: Commercial appraiser (Virginia Antipolo-Utt)<br>
<br>
<br>
----------------------------------------------------------------------<br>
<br>
Message: 1<br>
Date: Sat, 14 Jun 2025 23:00:46 +0000<br>
From: Virginia Antipolo-Utt <<a href="mailto:virginia@aplawfirm.com">virginia@aplawfirm.com</a>><br>
To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
Subject: Re: [WSBARP] Commercial appraiser<br>
Message-ID:<br>
<<a href="mailto:SJ0PR04MB777508D2ECBAC7111259E5C8CB76A@SJ0PR04MB7775.namprd04.prod.outlook.com">SJ0PR04MB777508D2ECBAC7111259E5C8CB76A@SJ0PR04MB7775.namprd04.prod.outlook.com</a>><br>
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<br>
Marc Therrien at the Therrien Company 425.821.2050 is great. Marc@therrienco.com<<a href="mailto:Marc@therrienco.com">mailto:Marc@therrienco.com</a>>.<br>
<br>
Virginia C. Antipolo-Utt<br>
Antipolo & Paul Law Firm, P.S.<br>
2825 Colby Avenue, Suite 203<br>
Everett, WA 98201<br>
(425) 303-9100, ext. 111<br>
(425) 258-9685 (fax)<br>
<a href="mailto:virginia@aplawfirm.com%3cmailto:virginia@aplawfirm.com">virginia@aplawfirm.com<mailto:virginia@aplawfirm.com</a>><br>
_______________________________________<br>
Under recently issued IRS regulations, we must inform you that any US tax advice contained in this message was not intended or written to be used, and cannot be used, for the purpose of avoiding penalties that may be imposed under federal tax law. By regulation,
a taxpayer cannot rely on professional advice to avoid federal tax penalties unless that advice is reflected in a comprehensive tax opinion that conforms to strict requirements.<br>
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<br>
From: <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> On Behalf Of Craig Gourley<br>
Sent: Friday, June 13, 2025 7:50 PM<br>
To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
Subject: [WSBARP] Commercial appraiser<br>
<br>
Listmates, my client is in need of a commercial appraiser for a small office building in Lynnwood. Any suggestions? Thanks<br>
<br>
GOURLEY LAW GROUP<br>
THE EXCHANGE CONNECTION<br>
SNOHOMISH ESCROW<br>
P.O. Box 1091<br>
Snohomish, WA 98291<br>
PH: (360) 568-5065 (800) 291-8401<br>
Fax: (360) 568-8092<br>
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