D.C. Mun. Regs. tit. 9, r. 9-611
Current through Register Vol. 71, No. 50, December 13, 2024
If the settlor of a revocable trust deed who retains a right of revocation exercises such right of revocation, and the trustee thereby transfers legal title from the trustee back to the settlor as beneficial owner, the transfer shall be exempt from the transfer tax pursuant to § 402(8) of the Act (D.C. Code § 47-902(8)) (1981 Ed.) as a deed which without additional consideration, confirms, modifies, or supplements a deed previously recorded.
D.C. Mun. Regs. tit. 9, r. 9-611