<html><body><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;">Applying for a ruling will put them on the spot for sure. I haven't read the ruling yet regarding Pioneer Title's appeal (that was sent to Legislative & Judiciary Committee chairs this morning) but assume that if DOR reaches a conclusion as embodied in this short paragraph when responding to a request for a ruling here, they shoot themselves in the foot on whatever arguments are in the Pioneer ruling. Conversely, if they realize the inconsistencies & try to apply their Pioneer arguments to a new ruling on this request, then this paragraph will have to be backtracked.</div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;"><br></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;">Either way it seems they've muddled the potential arguments.</div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;"><br></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;">It would seem that the Board will want to to decide whether to ask for a ruling on this issue & hope for a confirmation embodied in this paragraph. Leaving the Pioneer issue alone for now when talking to DOR? But conversations still must be had with Pioneer & Perkins Coie.</div><div id="ms-outlook-mobile-body-separator-line" dir="auto"><br><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;">My take off the top of my head...</div><div dir="auto"><br></div></div><div id="ms-outlook-mobile-signature" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;" dir="auto"><div dir="auto">George</div><div dir="auto">Sent from my mobile phone 206-437-5869</div></div><div dir="auto" id="mail-editor-reference-message-container" class=""><br><hr style="display:inline-block;width:98%"><div id="divRplyFwdMsg" style="font-size: 11pt;"><strong>From:</strong> Maureen Pfaff <maureen@olypentitle.com><br><strong>Sent:</strong> Monday, July 21, 2025 3:13:10 PM<br><strong>To:</strong> George <execdirector@washingtonlandtitle.com>; '1 WLTA Legislative Committee' <legislativecommittee1@washingtonlandtitle.com>; Sean Holland <seanholland@att.net><br><strong>Subject:</strong> Re: Why can't DOR just give a straight answer??<br></div><br>
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My thoughts exactly, George, which is why I hate that they are using such mushy language ("it depends" and "it appears") and apparently think we need to apply for a binding ruling to get a straight answer...</div>
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<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" color="#000000" style="font-size:11pt"><b>From:</b> George <execdirector@washingtonlandtitle.com><br>
<b>Sent:</b> Monday, July 21, 2025 3:07 PM<br>
<b>To:</b> Maureen Pfaff <maureen@olypentitle.com>; '1 WLTA Legislative Committee' <legislativecommittee1@washingtonlandtitle.com>; Sean Holland <seanholland@att.net><br>
<b>Subject:</b> Re: Why can't DOR just give a straight answer??</font>
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Am I missing something here? How is this different from recording fees (or excise tax, etc.) collected from the buyer, seller or borrower, etc. "on behalf of" the county recorder or auditor, or the Department of Revenue, or the Department of [fill in the blank]?</div>
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<div dir="auto">George</div>
<div dir="auto">Sent from my mobile phone 206-437-5869</div>
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<div id="x_divRplyFwdMsg" style="font-size:11pt"><strong>From:</strong> Maureen Pfaff <maureen@olypentitle.com><br>
<strong>Sent:</strong> Monday, July 21, 2025 2:29:39 PM<br>
<strong>To:</strong> George Peters <execdirector@washingtonlandtitle.com>; '1 WLTA Legislative Committee' <legislativecommittee1@washingtonlandtitle.com>; Sean Holland <seanholland@att.net><br>
<strong>Subject:</strong> Why can't DOR just give a straight answer??<br>
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I just read the updated FAQ on the FPF and this is what it says about tax treatment:</div>
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Maureen</div>
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<span style="font-family:Arial; font-size:12.6667px; color:rgb(34,34,34)">Maureen Pfaff, President and CEO</span></p>
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<span style="font-family:Roboto; font-size:9.5pt; color:rgb(34,34,34)">Ph: (360) 457-4451 | Fax:
</span><span style="font-size:12.8px; color:rgb(34,34,34); background-color:rgb(255,255,255)">(844) 513-2400</span></p>
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<span style="font-family:Arial; font-size:9.5pt; color:rgb(34,34,34)">403 S Peabody St, Port Angeles, WA 98362</span></p>
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<span style="font-family:"Times New Roman",serif; font-size:12pt; color:rgb(153,0,0); line-height:18.4px"><b>WARNING – FRAUDULENT FUNDING INSTRUCTIONS</b></span><span style="font-family:Roboto,RobotoDraft,Helvetica,Arial,sans-serif; font-size:12.8px; color:rgb(34,34,34)"><br>
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<span style="font-family:"Times New Roman",serif; font-size:12pt; color:rgb(34,34,34); line-height:18.4px"><b>Email hacking and fraud are on the rise to fraudulently misdirect funds. Please call your escrow officer immediately using contact information found
from an independent source, such as the sales contract or internet, to verify any funding instructions received. We are not responsible for any wires sent by you to an incorrect bank account.</b></span></p>
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<span style="font-family:Arial,sans-serif; font-size:10pt; color:rgb(51,51,51); background-color:yellow; line-height:15.3333px"><b>ATTENTION LENDERS: Loan packages, complete with documents and balanced CD, must be received no later than 2:00 pm PST on the
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<span style="font-family:"Times New Roman",serif; font-size:12pt; color:rgb(153,0,0); line-height:18.4px"><b><img height="96" width="96" src="https://ci4.googleusercontent.com/proxy/NTeYNcEClGPpwHggQhZwTEbSA0lLJUWpRPCqETkeQth0ttOrN_jGm27ifReH9Vuc9_0=s0-d-e1-ft#https://i.imgur.com/JbY2vXS.png" style="width: 96px; height: 96px; margin: 0px;"></b></span></p>
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<span style="font-family:Arial,sans-serif; font-size:12pt; color:rgb(17,85,204); line-height:18.4px"><b><a rel="noopener noreferrer" href="https://www.youtube.com/watch?v=ek4TwC9owwY&feature=youtu.be" style="color:rgb(17,85,204); margin:0px">CLICK HERE TO WATCH VIDEO </a></b></span><span style="font-family:Arial,sans-serif; font-size:12pt; color:blue; line-height:18.4px"><b><br>
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FRAUD PREVENTION</a></b></span></p>
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