{"id":12296,"date":"2026-04-26T20:37:08","date_gmt":"2026-04-27T00:37:08","guid":{"rendered":"https:\/\/resources.evans-legal.com\/?p=12296"},"modified":"2026-04-26T20:52:04","modified_gmt":"2026-04-27T00:52:04","slug":"distribution-of-real-estate-company-by-living-trust-is-exempt-from-realty-transfer-tax","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=12296","title":{"rendered":"Distribution of Real Estate Company by Living Trust Is Exempt from Realty Transfer Tax"},"content":{"rendered":"\n<p>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.  <em>430 Stump Road, LLP, v. Commonwealth<\/em>, <a href=\"https:\/\/www.pacourts.us\/assets\/opinions\/Commonwealth\/out\/502FR22_5-15-25.pdf?\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">205 F.R. 2022<\/a> (Pa. Cmwlth. 5\/12\/2025) (<em>en banc<\/em>; not reported), <em>aff&#8217;g<\/em>, <a href=\"https:\/\/scholar.google.com\/scholar_case?case=13192281492347107982\">319 A.3d 626<\/a> (Pa. Cmwlth. 2024).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=12296\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[34],"tags":[821,331],"class_list":["post-12296","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-living-trust","tag-realty-transfer-tax","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/12296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=12296"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/12296\/revisions"}],"predecessor-version":[{"id":12297,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/12296\/revisions\/12297"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=12296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}