A distribution of a 98% interest in a real estate company by a living trust upon the death of the settlor is exempt from realty transfer tax in the same way that a transfer of a direct interest in real estate would be exempt. 430 Stump Road, LLP, v. Commonwealth, 205 F.R. 2022 (Pa. Cmwlth. 5/12/2025) (en banc; not reported), aff’g, 319 A.3d 626 (Pa. Cmwlth. 2024).