Additionally, many transfers are subject to Documentary Transfer Tax and some may trigger an IRS gift tax or other legal consequences. Enter the amount of the First Deed of Trust, if any.Check all the applicable boxes, and complete the information requested. Additionally, many transfers are subject to Documentary Transfer Tax and some may trigger an I.R.S. gift tax or other legal consequences. Access forms available from the Assessor's office, including benefits, business personal property, change in ownership, and other general forms. Generally, the trustee must file Form. AGREEMENT, AND FIXTURE FILING ("Deed of Trust") is made as of INSERT DATE, by. Obtain the form: You can access the PCOR from your local county assessor's office or download it from their website. Fund, as payments of this nature out of the OPEB Trust itself are not permissible per IRS regulations. What is required in order to complete the transfer of trust property to a beneficiary?