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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#467886" vlink="#96607D" style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal><a name="_MailEndCompose"><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>I thought back to my ‘correct the deed’ situation. I “corrected” a legal description for a 1957 easement. I did give the excise tax department a heads up on that one but I did get it recorded. <o:p></o:p></span></a></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>See WAC 458-61A-217. No tax due. You can describe it on the exemption or do a narrative explanation that you file with it. <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Jim<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><b><u><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p><span style='text-decoration:none'> </span></o:p></span></u></b></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> James R. Ihnot, P.S.<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> Attorney at Law<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> 13810 231st Lane NE<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> Redmond, WA 98053<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> C-(425)922-9040<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>The information in this email message is privileged and confidential. It<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>is intended only for the use of the recipient named above or the employee or<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>agent responsible to deliver it to the intended recipient. If you receive<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>this in error, you are hereby notified that any dissemination, distribution<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>or copying of this communication is strictly prohibited. If you have<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>received this message in error, please notify us by telephone immediately.<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Thank you.<o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";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 style='margin-bottom:0in;margin-bottom:.0001pt'><b><span style='font-family:"Tahoma","sans-serif";color:windowtext'>From:</span></b><span style='font-family:"Tahoma","sans-serif";color:windowtext'> wsbarp-bounces@lists.wsbarppt.com [mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Mark Anderson<br><b>Sent:</b> Wednesday, June 25, 2025 1:22 PM<br><b>To:</b> WSBA Real Property Listserv<br><b>Subject:</b> [WSBARP] Title Issue<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#002060'>Dear Brain Trust:<o:p></o:p></span></p><p class=MsoNormal><span style='color:#002060'>Robert died in 2006. At the time of his death, Robert had a Trust into which he had conveyed a piece of real property (the "Property"). Robert’s son, Steve, was the Successor Trustee of the Trust. Robert also had a Will in which he nominated Steve as the Personal Representative of his Estate. The Estate was never probated because all of Robert's assets were now owned by the Trust.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#002060'>In late 2006, Steve executed and recorded a Statutory Warranty Deed, purporting to convey all right, title, and interest in the Property to Teresa. Unfortunately, the Deed identified the Grantor as "Steve, as Personal Representative for the Estate of Robert." The correct Grantor should have been "Steve, as Trustee of the Trust." Teresa paid Steve a modest amount, and excise tax was paid on the transaction.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#002060'>Steve is still living and is willing to cooperate to correct this title situation. I know I could simply have Steve execute and record a Quitclaim Deed from the Trust to Teresa. But what is the amount of the consideration to plug into the REETA? The Trust would be getting nothing in exchange for title. Teresa already paid for the property. Would this really be a gift? Or how would you treat it?<o:p></o:p></span></p><p class=MsoNormal><span style='color:#002060'>Thanks much.<o:p></o:p></span></p><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='color:#002060'>Mark B. Anderson<br></span></b><span style='color:#002060'>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><p class=MsoNormal style='margin-bottom:12.0pt'><b><span style='font-family:"Arial Narrow","sans-serif";color:#002060'>CONFIDENTIALITY NOTICE<br></span></b><span style='font-family:"Arial Narrow","sans-serif";color:#002060'>This transmission is confidential and is intended solely for the use of the individual named recipient. It may be protected by the attorney-client privilege, work product doctrine, or other confidentiality protection. If you are not the intended recipient, or the person responsible to deliver it to the intended recipient, be advised that any dissemination, distribution, or copying of this communication is prohibited. If you have received this transmission in error, please immediately notify the sender via e-mail or by telephone at (253) 327-1750 that you have received the message in error, and then delete it. Thank you.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>