Because real estate transfer tax exemptions or exclusions that apply to transfers of real property also apply to acquisitions of interests in real estate companies, a distribution of an interest in a limited liability partnership by an living trust to a new trust as beneficiary after the death of the settlor of the living trust was not subject to realty transfer tax. 430 Stump Road, LLP, v. Com., 502 F.R. 2022 (Pa. Cmwlth. 7/3/2024).