IMPORTANT LEGAL NOTICE

In California, the Grant Deed is the standard instrument for voluntary transfers of real property. Under California Civil Code § 1113, use of the word "grant" in the operative conveyancing clause implies two statutory covenants: (1) that the grantor has not previously conveyed the same estate or any interest therein to any person other than the grantee, and (2) that such estate is free from encumbrances done, made, or suffered by the grantor or any person claiming under the grantor. Unlike states that use general warranty deeds, California relies on title insurance to provide broader protection beyond the grantor's own acts. Under Civil Code § 1106, the grant deed also conveys after-acquired title by operation of law.

PART I — RECORDING INFORMATION

RECORDING REQUESTED BY:

[________________________________]

WHEN RECORDED MAIL TO:

Name: [________________________________]
Address: [________________________________]
[________________________________]
[________________________________]

MAIL TAX STATEMENTS TO:

Name: [________________________________]
Address: [________________________________]
[________________________________]
[________________________________]

SPACE ABOVE THIS LINE RESERVED FOR RECORDER'S USE

PART II — DOCUMENTARY TRANSFER TAX DECLARATION

Transfer Tax Computation

☐ Documentary transfer tax is: $[________________________________]

Computation basis (select one):

☐ Computed on the full value of the property conveyed

☐ Computed on the full value less the value of liens and encumbrances remaining at the time of sale

Tax Allocation

☐ Unincorporated area — County tax only: $[________________________________]

☐ City of [________________________________] — City transfer tax: $[________________________________]

☐ Combined county and city transfer tax total: $[________________________________]

Transfer Tax Exemption

☐ This transfer is EXEMPT from documentary transfer tax under Cal. Rev. & Tax. Code § [____]

Reason for exemption: [________________________________]

ASSESSOR'S PARCEL NUMBER (APN)

APN: [________________________________]

PART III — GRANT DEED

GRANT DEED

STATE OF CALIFORNIA

GRANTOR IDENTIFICATION

GRANTOR(S):

[________________________________]

[________________________________]

☐ An individual

☐ A married person, as his/her sole and separate property

☐ Married persons, as community property

☐ [________________________________], a [________________________________] (entity type and state of formation)

☐ [________________________________], as Trustee of the [________________________________] Trust, dated [__/__/____]

GRANTEE IDENTIFICATION

GRANTEE(S):

[________________________________]

[________________________________]

GRANTING CLAUSE

FOR A VALUABLE CONSIDERATION, receipt of which is hereby acknowledged,

[________________________________]
(Grantor)

hereby GRANT(S) to

[________________________________]
(Grantee)

the following described real property situated in the County of [________________________________], State of California:

SEE EXHIBIT A ATTACHED HERETO AND INCORPORATED HEREIN BY REFERENCE

APN: [________________________________]

PART IV — IMPLIED COVENANTS AND SCOPE OF CONVEYANCE

Section 1 — Implied Covenants Under Cal. Civ. Code § 1113

The word "GRANT" as used in this deed implies the following covenants from Grantor to Grantee, as provided by California Civil Code § 1113:

1. Covenant Against Prior Conveyance: That prior to the time of execution of this conveyance, Grantor has not conveyed the same estate, or any right, title, or interest therein, to any person other than Grantee.

2. Covenant Against Encumbrances by Grantor: That such estate is, at the time of execution of this conveyance, free from encumbrances done, made, or suffered by Grantor, or any person claiming under Grantor.

Section 2 — Scope and Limitations of Grant Deed Covenants

NOTICE TO GRANTEE: The implied covenants in a California grant deed are LIMITED to:

☐ Acts and omissions of this Grantor only

☐ The period of Grantor's ownership of the property

The Grant Deed does NOT warrant or protect against:

☐ Title defects arising from acts of prior owners or predecessors in interest

☐ Encumbrances created or suffered before Grantor acquired title

☐ Claims not arising through or under Grantor

☐ Unknown or undisclosed defects originating in any prior period of ownership

☐ Government liens, assessments, or regulatory actions

☐ Boundary disputes or survey discrepancies not caused by Grantor

Section 3 — After-Acquired Title (Cal. Civ. Code § 1106)

Per California Civil Code § 1106, if Grantor subsequently acquires any title, estate, or interest in the property described herein, such title, estate, or interest shall automatically pass to Grantee by operation of law, without the necessity of any further conveyance.

PART V — MANNER OF HOLDING TITLE (VESTING)

Grantee(s) shall hold title to the property as follows (select one):

Sole Ownership

☐ [________________________________], a single person

☐ [________________________________], a married person as his/her sole and separate property

Joint Tenancy

☐ [________________________________] and [________________________________], as joint tenants with right of survivorship

Tenants in Common

☐ [________________________________] ([____]% interest) and [________________________________] ([____]% interest), as tenants in common

Community Property

☐ [________________________________] and [________________________________], married persons / registered domestic partners, as community property

Community Property with Right of Survivorship

☐ [________________________________] and [________________________________], married persons / registered domestic partners, as community property with right of survivorship

Registered Domestic Partners

☐ [________________________________] and [________________________________], registered domestic partners, as joint tenants with right of survivorship

☐ [________________________________] and [________________________________], registered domestic partners, as community property

☐ [________________________________] and [________________________________], registered domestic partners, as community property with right of survivorship

Entity Ownership

☐ [________________________________], a California limited liability company

☐ [________________________________], a California corporation

☐ [________________________________], a [________________________________] (state) limited liability company, qualified to do business in California

☐ [________________________________], a [________________________________] (state) corporation, qualified to do business in California

☐ [________________________________], a California limited partnership

Trust Ownership

☐ [________________________________] and/or [________________________________], as Trustee(s) of the [________________________________] Trust, dated [__/__/____]

Other Vesting

☐ Other: [________________________________]

PART VI — EXCEPTIONS TO TITLE

This conveyance is made SUBJECT TO the following:

Standard Exceptions

☐ General and special real property taxes and assessments for the fiscal year 20[____]-20[____], a lien not yet due and payable, and all subsequent years

☐ Covenants, conditions, restrictions, reservations, easements, rights-of-way, and other matters of record

☐ Any facts that an accurate survey and physical inspection of the property would disclose

☐ Rights of parties in possession, including tenants and lessees

☐ Water rights, claims, or title to water, whether or not shown by the public records

☐ Any encroachments, overlaps, boundary line disputes, or other matters that would be disclosed by an accurate survey

Specific Exceptions

1. [________________________________] — Recorded [__/__/____], as Instrument No. [________________________________], Official Records of [________________________________] County

2. [________________________________] — Recorded [__/__/____], as Instrument No. [________________________________], Official Records of [________________________________] County

3. [________________________________] — Recorded [__/__/____], as Instrument No. [________________________________], Official Records of [________________________________] County

☐ Additional exceptions listed in Exhibit B attached hereto and incorporated by reference

PART VII — GRANTOR DECLARATIONS AND CERTIFICATIONS

Section 1 — FIRPTA Certification (IRC § 1445)

☐ Non-Foreign Person Certification: Grantor certifies under penalty of perjury that Grantor is NOT a "foreign person" as defined in Internal Revenue Code § 1445(f)(3). Grantor's U.S. taxpayer identification number is [________________________________]. Grantor understands that this certification may be disclosed to the Internal Revenue Service and that any false statement could be punished by fine, imprisonment, or both.

☐ Foreign Person Disclosure: Grantor IS a "foreign person" as defined in IRC § 1445(f)(3). FIRPTA withholding of 15% of the amount realized (or such lesser amount as may be established by withholding certificate from the IRS) shall be remitted by the buyer or closing agent to the Internal Revenue Service on IRS Form 8288 within 20 days of the transfer date.

☐ FIRPTA Exemption: No withholding is required because (select one):

☐ The amount realized (sales price) does not exceed $300,000 and the buyer intends to use the property as a residence

☐ The amount realized (sales price) does not exceed $1,000,000 and the buyer intends to use the property as a residence (10% rate applies)

☐ A withholding certificate has been obtained from the IRS (attach copy)

☐ The property is being acquired by the United States or a qualifying governmental entity

☐ Other exemption: [________________________________]

Section 2 — California Withholding Certification (Rev. & Tax. Code § 18662 / Form 593)

☐ California Resident Seller: Grantor certifies that Grantor is a California resident (or a California entity) and qualifies for exemption from withholding under Rev. & Tax. Code § 18662(e)(3).

☐ Nonresident Seller — Withholding Required: Grantor is NOT a California resident. Withholding of 3 1/3% of the total sales price (or an alternative withholding amount based on the gain recognized) shall be remitted to the FTB on Form 593.

☐ Alternative Withholding Election: Grantor elects to use the alternative withholding calculation based on the estimated gain from the sale, as permitted under Rev. & Tax. Code § 18662(e)(3)(C). See attached Form 593 computation.

☐ Exemption from California Withholding: Grantor claims exemption from withholding on the following basis (select all that apply):

☐ The sales price does not exceed $100,000

☐ The property is the Grantor's principal residence within the meaning of IRC § 121

☐ The transfer is a compulsory or involuntary transfer (e.g., foreclosure)

☐ The Grantor is a tax-exempt entity under Cal. Rev. & Tax. Code § 23701

☐ The transfer qualifies as a simultaneous like-kind exchange under IRC § 1031

☐ The transfer is a court-ordered transfer

☐ Other: [________________________________]

Section 3 — Entity Authorization (If Applicable)

☐ If Grantor is an entity: The undersigned certifies that the execution of this Grant Deed has been duly authorized by all necessary action of the entity, including but not limited to the following:

☐ Corporate resolution of the Board of Directors dated [__/__/____]

☐ Operating agreement / member consent of LLC dated [__/__/____]

☐ Partnership authorization dated [__/__/____]

☐ Trust certification under Cal. Prob. Code § 18100.5 dated [__/__/____]

☐ Other authorization: [________________________________]

PART VIII — PROPOSITION 19 REASSESSMENT ADVISORY

PROPOSITION 19 — PROPERTY TAX REASSESSMENT NOTICE

Effective February 16, 2021, California Proposition 19 amended Article XIII A of the California Constitution and Cal. Rev. & Tax. Code § 63.1, substantially modifying the parent-child and grandparent-grandchild exclusions from reassessment. The following provisions apply to this transfer:

Parent-Child and Grandparent-Grandchild Transfers

Primary Residence Transfers:

☐ This transfer may qualify for the parent-child exclusion from reassessment under Rev. & Tax. Code § 63.1, ONLY if all of the following conditions are met:

☐ The property was the transferor's (parent's/grandparent's) principal residence

☐ The transferee (child/grandchild) will use the property as their principal residence within one (1) year of the transfer date

☐ The transferee files a Claim for Reassessment Exclusion (Form BOE-19-P or BOE-19-G) with the County Assessor within three (3) years of the transfer

☐ The current fair market value of the property does not exceed the property's factored base year value by more than $1,044,586 (2025 adjusted amount; subject to annual inflation adjustment)

Non-Primary Residence Property:

☐ This transfer involves property that is NOT the transferor's principal residence (e.g., rental property, investment property, vacation home, commercial property). Under Proposition 19, no parent-child or grandparent-grandchild exclusion is available for non-primary-residence property. The property WILL be reassessed to current fair market value upon transfer.

Other Reassessment Exclusions

☐ Interspousal Transfer Exclusion (Rev. & Tax. Code § 63): Transfers between spouses (including transfers to a trust for the benefit of a spouse, transfers incident to divorce, and transfers upon death to a surviving spouse) are excluded from reassessment.

☐ Registered Domestic Partner Exclusion: Transfers between registered domestic partners receive the same exclusion as interspousal transfers under Family Code § 297.5 and Rev. & Tax. Code § 62(p).

☐ Proportional Interest Transfer (Rev. & Tax. Code § 62(a)(2)): Transfer of a proportional interest to or from a legal entity (e.g., LLC or partnership) where the proportional ownership interests remain the same.

☐ Revocable Trust Transfer (Rev. & Tax. Code § 62(d)): Transfer to or from a revocable trust where the transferor is a present beneficiary.

☐ Other Exclusion: [________________________________] under Rev. & Tax. Code § [____]

PART IX — EXECUTION

Date of Execution: [__/__/____]

GRANTOR SIGNATURE(S) — Individual

Signature: [________________________________]
Printed Name: [________________________________]

Signature: [________________________________]
Printed Name: [________________________________]

GRANTOR SIGNATURE(S) — Entity

[________________________________], a [________________________________]
(Entity Name and Type)

By: [________________________________]
Printed Name: [________________________________]
Title: [________________________________]

By: [________________________________]
Printed Name: [________________________________]
Title: [________________________________]

PART X — NOTARY ACKNOWLEDGMENT

California All-Purpose Acknowledgment (Cal. Civ. Code § 1189)

┌─────────────────────────────────────────────────────────────────────────┐
│ A notary public or other officer completing this certificate verifies │
│ only the identity of the individual who signed the document to which │
│ this certificate is attached, and not the truthfulness, accuracy, or │
│ validity of that document. │
└─────────────────────────────────────────────────────────────────────────┘

STATE OF CALIFORNIA )
) ss.
COUNTY OF _____________________)

On _____________________, 20_, before me, ________________________________,
a Notary Public, personally appeared _______________________________________________,
who proved to me on the basis of satisfactory evidence to be the person(s) whose
name(s) is/are subscribed to the within instrument and acknowledged to me that
he/she/they executed the same in his/her/their authorized capacity(ies), and that
by his/her/their signature(s) on the instrument the person(s), or the entity upon
behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that
the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature: ___________________________________
Notary Public

(Notary Seal)

My Commission Expires: _______________________

ADDITIONAL NOTARY ACKNOWLEDGMENT (If Needed)

┌─────────────────────────────────────────────────────────────────────────┐
│ A notary public or other officer completing this certificate verifies │
│ only the identity of the individual who signed the document to which │
│ this certificate is attached, and not the truthfulness, accuracy, or │
│ validity of that document. │
└─────────────────────────────────────────────────────────────────────────┘

STATE OF CALIFORNIA )
) ss.
COUNTY OF _____________________)

On _____________________, 20_, before me, ________________________________,
a Notary Public, personally appeared _______________________________________________,
who proved to me on the basis of satisfactory evidence to be the person(s) whose
name(s) is/are subscribed to the within instrument and acknowledged to me that
he/she/they executed the same in his/her/their authorized capacity(ies), and that
by his/her/their signature(s) on the instrument the person(s), or the entity upon
behalf of which the person(s) acted, executed the instrument.

I certify under PENALTY OF PERJURY under the laws of the State of California that
the foregoing paragraph is true and correct.

WITNESS my hand and official seal.

Signature: ___________________________________
Notary Public

(Notary Seal)

My Commission Expires: _______________________

PART XI — MAIL TAX STATEMENTS CLAUSE

MAIL ALL FUTURE TAX STATEMENTS TO:

Name: [________________________________]
Address: [________________________________]
[________________________________]
[________________________________]

PART XII — TITLE COMPANY RECORDING INSTRUCTIONS

Recording Instructions

The undersigned hereby instructs [________________________________] (Title Company / Escrow Agent) to record this Grant Deed as follows:

1. Recording County: [________________________________] County, California

2. Recording Office Address: [________________________________]

3. Recording Priority: Record this deed ☐ First / ☐ After recording of the following instruments:
   - [________________________________]
   - [________________________________]

4. Concurrent Recordings: The following documents are to be recorded concurrently with this Grant Deed:
   ☐ Deed of Trust in favor of [________________________________]
   ☐ Substitution of Trustee and Full Reconveyance
   ☐ Interspousal Transfer Deed
   ☐ Assignment of Rents
   ☐ Other: [________________________________]

5. PCOR Filing: ☐ Preliminary Change of Ownership Report (Form BOE-502-A) is attached for concurrent filing

6. Documentary Transfer Tax: ☐ Transfer tax payment of $[________________________________] is authorized

7. Recording Fees: ☐ Pay recording fees from escrow account no. [________________________________]

PART XIII — CALIFORNIA RECORDING REQUIREMENTS

Document Format Requirements (Cal. Gov. Code § 27361 et seq.)

☐ Original document (not a copy) with original signatures

☐ Document printed on one side only on white paper, 8.5 x 11 inches

☐ Minimum 10-point font, black ink

☐ 3-inch top margin on first page reserved for recorder's use

☐ 1-inch margins on all other sides and on subsequent pages

☐ APN (Assessor's Parcel Number) on first page

☐ Return address on first page

☐ All signatures acknowledged before a notary public

Required Accompanying Documents

☐ Preliminary Change of Ownership Report (PCOR) — Form BOE-502-A or county equivalent

☐ Documentary transfer tax declaration (on face of deed or separate affidavit)

☐ Documentary transfer tax payment

☐ California Form 593 (Real Estate Withholding Statement), if applicable

Recording Fees (Cal. Gov. Code § 27361)

• Base recording fee (first page): Per Gov. Code § 27361
• Additional pages: Per Gov. Code § 27361
• Additional statutory surcharges: Per Gov. Code §§ 27361.3, 27361.4, 27388, 27388.1
• PCOR penalty fee (if PCOR not filed concurrently): $20.00 per Rev. & Tax. Code § 480.3

Important Deadlines

• PCOR: Must be filed with the deed at the time of recording, or a $20 penalty fee applies (Rev. & Tax. Code § 480.3)
• Change of Ownership Statement: If PCOR is not filed, a full Change of Ownership Statement (Form BOE-502-AH) must be filed within 90 days of the transfer date (Rev. & Tax. Code § 480(a))
• Property Tax Reassessment: The County Assessor will reassess the property upon change of ownership unless an exclusion applies
• Supplemental Tax Bill: A supplemental property tax assessment will be issued based on the difference between the old assessed value and the new assessed value (Rev. & Tax. Code § 75.11)
• Claim for Reassessment Exclusion: If applicable, file Form BOE-19-P (parent-child), BOE-19-G (grandparent-grandchild), BOE-63 (interspousal), or BOE-58-AH (other exclusion) within three (3) years of the transfer

PART XIV — TITLE INSURANCE ADVISORY

CALIFORNIA TITLE INSURANCE ADVISORY

In California, the Grant Deed with title insurance is the standard for real property transfers. Because the Grant Deed's implied covenants are limited to Grantor's acts only (Cal. Civ. Code § 1113), title insurance is essential to protect Grantee against:

• Title defects arising from prior owners or predecessors in interest
• Unknown or undisclosed liens and encumbrances
• Forgery, fraud, or impersonation in the chain of title
• Boundary disputes and survey discrepancies
• Recording errors, indexing mistakes, and gaps in the public record
• Unrecorded easements, prescriptive rights, and adverse possession claims
• Federal and state tax liens
• Defective or missing notary acknowledgments

☐ Grantee acknowledges that an owner's policy of title insurance has been obtained or will be obtained in connection with this transfer.

☐ Grantee has been advised to obtain title insurance and has elected NOT to obtain title insurance. Grantee understands and accepts the risks associated with an uninsured transfer.

PART XV — COMPARISON: CALIFORNIA GRANT DEED VS. OTHER DEED TYPES

EXHIBITS

EXHIBIT A — LEGAL DESCRIPTION

Property Address (for reference only — not part of legal description):

[________________________________]
[________________________________], California [________________________________]

Assessor's Parcel Number (APN): [________________________________]

Option 1 — Lot and Block Description (Subdivision)

LEGAL DESCRIPTION:

Lot [________________________________], Block [________________________________], of Tract No. [________________________________], as per Map recorded in Book [________________________________], Pages [________________________________] through [________________________________], inclusive, of Maps, in the Office of the County Recorder of [________________________________] County, State of California.

Option 2 — Metes and Bounds Description

LEGAL DESCRIPTION:

[________________________________]

Option 3 — Condominium Description

LEGAL DESCRIPTION:

Unit No. [________________________________] as shown and defined on the Condominium Plan recorded on [__/__/____] as Instrument No. [________________________________], in the Official Records of [________________________________] County, California, together with:

(a) An undivided [________________________________] percent ([____]%) interest in the common area as defined in the Declaration of Covenants, Conditions, and Restrictions recorded on [__/__/____] as Instrument No. [________________________________], in the Official Records of said County; and

(b) Exclusive use common area appurtenant to said unit, if any, as described in said Declaration.

EXHIBIT B — SPECIFIC EXCEPTIONS TO TITLE (If Applicable)

1. [________________________________]
   Recorded: [__/__/____], Instrument No. [________________________________]

2. [________________________________]
   Recorded: [__/__/____], Instrument No. [________________________________]

3. [________________________________]
   Recorded: [__/__/____], Instrument No. [________________________________]

4. [________________________________]
   Recorded: [__/__/____], Instrument No. [________________________________]

5. [________________________________]
   Recorded: [__/__/____], Instrument No. [________________________________]

EXHIBIT C — PRELIMINARY CHANGE OF OWNERSHIP REPORT (PCOR) REFERENCE

PCOR Status:

☐ PCOR (Form BOE-502-A) is attached hereto and will be filed concurrently with this deed

☐ PCOR will be filed separately within 90 days of the transfer date

☐ PCOR filing is not required for this transfer (specify reason): [________________________________]

PCOR Filing Requirements:

• Form: BOE-502-A (Preliminary Change of Ownership Report), available from the County Assessor or the California State Board of Equalization
• Due: At the time of recording (concurrent filing preferred)
• Penalty for late filing: $20.00 additional recording fee (Rev. & Tax. Code § 480.3)
• Penalty for failure to file Change of Ownership Statement: 10% penalty on the assessed value, plus interest, under Rev. & Tax. Code § 482(a)
• Information required: Transfer type, purchase price, terms of sale, relationship of parties, exclusion claims

EXHIBIT D — DOCUMENTARY TRANSFER TAX COMPUTATION WORKSHEET

Transfer Tax Computation:

City Transfer Tax Rates (Selected Cities — Verify Current Rates):

REQUIRED ATTACHMENTS CHECKLIST

☐ Grant Deed (this document) — signed by all Grantors and notarized

☐ Preliminary Change of Ownership Report (PCOR) — Form BOE-502-A, signed by Grantee(s)

☐ Documentary Transfer Tax Declaration (on face of deed or separate affidavit)

☐ Documentary Transfer Tax payment

☐ FIRPTA Non-Foreign Affidavit (if Grantor is not a foreign person) or IRS Form 8288 (if FIRPTA withholding applies)

☐ California Form 593 — Real Estate Withholding Statement (if applicable)

☐ Interspousal Transfer Deed or Quitclaim Deed (if a married Grantee is taking title as sole and separate property)

☐ Entity authorization documents (corporate resolution, LLC consent, partnership authorization, or trust certification)

☐ Claim for Reassessment Exclusion (if applicable):
☐ Form BOE-19-P (Parent-Child Transfer)
☐ Form BOE-19-G (Grandparent-Grandchild Transfer)
☐ Form BOE-63 (Interspousal/Domestic Partner Transfer)
☐ Form BOE-58-AH (Other Exclusion)

☐ Preliminary title report (for reference — not recorded)

☐ ALTA survey or plat map (for reference — not recorded)

SOURCES AND REFERENCES

California Statutes

• Cal. Civ. Code § 1092 — Grant as word of conveyance
• Cal. Civ. Code § 1106 — After-acquired title
• Cal. Civ. Code § 1113 — Implied covenants in grant deed
• Cal. Civ. Code § 1189 — Notary acknowledgment form
• Cal. Civ. Code § 1214 — Recording and constructive notice
• Cal. Civ. Code § 682.1 — Community property with right of survivorship
• Cal. Civ. Code § 683 — Joint tenancy
• Cal. Gov. Code § 27361 — Recording fees
• Cal. Rev. & Tax. Code § 480 et seq. — Change of ownership reporting (PCOR)
• Cal. Rev. & Tax. Code § 11911 — Documentary transfer tax
• Cal. Rev. & Tax. Code § 18662 — Real estate withholding
• Cal. Rev. & Tax. Code § 63.1 — Parent-child exclusion (Prop 19)
• Cal. Rev. & Tax. Code § 62 — Exclusions from change of ownership
• Cal. Rev. & Tax. Code § 63 — Interspousal exclusion

Federal Statutes

• IRC § 1445 — FIRPTA withholding
• IRC § 1014(b)(6) — Community property stepped-up basis
• IRC § 1031 — Like-kind exchanges
• IRC § 121 — Exclusion of gain from sale of principal residence

California Forms and Resources

• Form BOE-502-A — Preliminary Change of Ownership Report (PCOR)
• Form BOE-19-P — Claim for Reassessment Exclusion (Parent-Child Transfer)
• Form BOE-19-G — Claim for Reassessment Exclusion (Grandparent-Grandchild Transfer)
• FTB Form 593 — Real Estate Withholding Statement (2025)
• California Secretary of State — Notary Public Acknowledgment Form
• California Board of Equalization — Proposition 19 Fact Sheet
• California Franchise Tax Board — Real Estate Withholding
• IRS — FIRPTA Withholding Information

Prepared for attorney review. This template is provided for informational purposes only and does not constitute legal advice.