[WSBAPT] WSBAPT Digest, Vol 78, Issue 19
Robert West
rwest at westlawoffices.com
Tue Mar 16 10:35:37 PDT 2021
Another vote for FBCPA Group PS
Lisa Clark, CPA
lisa at fb-cpa.com<mailto:lisa at fb-cpa.com>
FBCPA Group PS, Inc.
ROBERT E.WEST, JR.
WEST LAW OFFICES, P.S.
332 1st Street NE
Auburn WA 98002
Telephone: 253-351-9000
Facsimile: 253-833-5322
E-Mail: rwest at westlawoffices.com
Website: www.WestLawOffices.com
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-----Original Message-----
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com>
On Behalf Of wsbapt-request at lists.wsbarppt.com
Sent: Monday, March 15, 2021 5:19 PM
To: wsbapt at lists.wsbarppt.com
Subject: WSBAPT Digest, Vol 78, Issue 19
Send WSBAPT mailing list submissions to
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When replying, please edit your Subject line so it is more specific
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Today's Topics:
1. Re: CPA for Estate Taxes in/around Auburn (Jennifer Gellner)
2. Re: CPA for Estate Taxes in/around Auburn (Kristi L. Richards)
3. Re: CPA for Estate Taxes in/around Auburn (Sarah J. Dion)
4. Purchasing property so it is hard to trace ownership
(Sarah J. Dion)
5. Re: Will Filing (Josh Grant)
6. Korean-Speaking Estate Planning Attorney (Steven Matyas)
7. Re: Will Filing (Inge Fordham)
8. Re: Purchasing property so it is hard to trace ownership
(Philip N. Jones)
9. Re: Purchasing property so it is hard to trace ownership
(Mark Reinhardt)
10. US Canadian Dual Citizen Gift Tax Implications (Jacob Menashe)
11. Re: Purchasing property so it is hard to trace ownership
(Sarah J. Dion)
----------------------------------------------------------------------
Message: 1
Date: Mon, 15 Mar 2021 20:59:12 +0000
From: Jennifer Gellner < <mailto:Jennifer at GELLNERLAWGROUP.COM>
Jennifer at GELLNERLAWGROUP.COM>
To: " <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com" <
<mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID: < <mailto:e857d5180828412d9ee7a44825e52b9b at GELLNERLAWGROUP.COM>
e857d5180828412d9ee7a44825e52b9b at GELLNERLAWGROUP.COM>
Content-Type: text/plain; charset="koi8-r"
I've worked with Laura Koenig at Shannon and Associates - very good!
Jennifer A. Gellner, LL.M.
Principal, Gellner Law Group
P: (425) 235-5535 ? Toll-Free: (877) 252-0738
E: <mailto:jennifer at gellnerlawgroup.com> jennifer at gellnerlawgroup.com
8407 S. 259th St. Suite 203, Kent, WA 98030
505 W. Riverside Ave., Suite 500, Spokane, WA 99201
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<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of
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Sent: Monday, March 15, 2021 1:28 PM
To: <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com
Subject: WSBAPT Digest, Vol 78, Issue 18
Send WSBAPT mailing list submissions to
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When replying, please edit your Subject line so it is more specific than
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Today's Topics:
1. Re: CPA for Estate Taxes in/around Auburn (Dalynne Singleton)
2. Re: CPA for Estate Taxes in/around Auburn (Lewis, Amy C.)
3. Cottage LLC agreement (Peter D. Haroldson)
4. Re: Cottage LLC agreement (Bryce Dille)
----------------------------------------------------------------------
Message: 1
Date: Mon, 15 Mar 2021 19:20:46 +0000
From: Dalynne Singleton < <mailto:dalynne at glgmail.com> dalynne at glgmail.com>
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID:
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<mailto:MWHPR12MB1504F2CC9F6D7A369AA45173A56C9 at MWHPR12MB1504.namprd12.prod.o
utlook.com>
MWHPR12MB1504F2CC9F6D7A369AA45173A56C9 at MWHPR12MB1504.namprd12.prod.outlook.c
om>
Content-Type: text/plain; charset="windows-1252"
I like Bauer Evan?s and they have bellevue office.
Dalynne Singleton
Get Outlook for iOS< <https://aka.ms/o0ukef> https://aka.ms/o0ukef>
________________________________
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> on behalf of Inge Fordham <
<mailto:inge at fordhamlegal.com> inge at fordhamlegal.com>
Sent: Monday, March 15, 2021 11:58:20 AM
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] CPA for Estate Taxes in/around Auburn
Looking for referrals to a CPA experienced in estate taxes in the Auburn
area (or as close as possible).
Thank you in advance!
[uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5JoIHdb
FaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
<http://www.fordhamlegal.com%3chttp:/www.fordhamlegal.com>
www.fordhamlegal.com<http://www.fordhamlegal.com>
Confidential Communication: This email is sent to a recipient on behalf of
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Message: 2
Date: Mon, 15 Mar 2021 19:41:41 +0000
From: "Lewis, Amy C." < <mailto:ALewis at Eisenhowerlaw.com>
ALewis at Eisenhowerlaw.com>
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID:
<
<mailto:MW2PR18MB2265BA2560A3B7CF6DDB4474D96C9 at MW2PR18MB2265.namprd18.prod.o
utlook.com>
MW2PR18MB2265BA2560A3B7CF6DDB4474D96C9 at MW2PR18MB2265.namprd18.prod.outlook.c
om>
Content-Type: text/plain; charset="utf-8"
Lisa Clark, CPA
<mailto:lisa at fb-cpa.com%3cmailto:lisa at fb-cpa.com>
lisa at fb-cpa.com<mailto:lisa at fb-cpa.com>
Catherine Budinger, CPA, MAcc
<mailto:catherine at fb-cpa.com%3cmailto:catherine at fb-cpa.com>
catherine at fb-cpa.com<mailto:catherine at fb-cpa.com>
FBCPA Group PS, Inc.
PO Box 490
Auburn, WA 98071
(P) 253-833-5304 | (F) 253-833-0175
Amy Lewis, Attorney
Pronouns she/her/hers
[cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png]
909 A Street, Suite 600 | Tacoma, WA 98402 WE HAVE MOVED! As of 1/1/21 we
will be at: 909 A Street, Suite 600, Tacoma, WA 98402 phone 253.572.4500 |
fax 253.272.5732 |
<http://www.eisenhowerlaw.com%3chttp:/www.eisenhowerlaw.com/>
www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Inge Fordham
Sent: Monday, March 15, 2021 11:58 AM
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] CPA for Estate Taxes in/around Auburn
Looking for referrals to a CPA experienced in estate taxes in the Auburn
area (or as close as possible).
Thank you in advance!
[cid:image003.png at 01D71998.8C0E74C0]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
<http://www.fordhamlegal.com%3chttp:/www.fordhamlegal.com>
www.fordhamlegal.com<http://www.fordhamlegal.com>
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Message: 3
Date: Mon, 15 Mar 2021 20:00:16 +0000
From: "Peter D. Haroldson" < <mailto:peter at torresharoldson.com>
peter at torresharoldson.com>
To: " <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com" <
<mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Cottage LLC agreement
Message-ID:
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utlook.com>
MWHPR22MB092619B95B424541ACD717A5A06C9 at MWHPR22MB0926.namprd22.prod.outlook.c
om>
Content-Type: text/plain; charset="us-ascii"
Dear Colleagues:
I have a client who owns a vacation property in WA with family members.
They all get along (now) and wish to place the property into an LLC and
delineate ownership interests, buy/sell provisions, maintenance costs, and
the like.
Does anyone have a model agreement I could use and modify as necessary?
Thanks, Peter
Peter D. Haroldson
Torres & Haroldson, PLLC
PO BOX 530
Maple Valley, WA 98038
Email:
<mailto:peter at torresharoldson.com%3cmailto:peter at torresharoldson.com>
peter at torresharoldson.com<mailto:peter at torresharoldson.com>
Facebook: fb.me/torresharoldson< <https://fb.me/torresharoldson>
https://fb.me/torresharoldson>
Phone: 425.458.3170
Our office is located at 22520 SE 218th Street, Maple Valley WA 98038.
Please send mail to PO BOX.
NOTICE: The contents of this message, including any attachments, may be
protected by attorney-client privilege, the work product doctrine or other
applicable legal protections. If you are not the intended recipient or have
received this message in error, please notify the sender and promptly delete
the message. Thank you for your cooperation.
CLIENT ADVISORY: If you have not received a Reply to an e-mail message
within forty-eight hours, please call our office to ensure receipt of your
message.
IRS CIRCULAR 230 DISCLAIMER: To ensure compliance with requirements imposed
by the IRS, I inform you that any U.S. tax advice contained in this
communication (including any attachments) is not intended or written to be
used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to
another party any transaction or tax-related matter addressed herein.
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Message: 4
Date: Mon, 15 Mar 2021 20:27:31 +0000
From: Bryce Dille < <mailto:Bryce at dillelaw.com> Bryce at dillelaw.com>
To: "'WSBA Probate & Trust Listserv'" < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Cottage LLC agreement
Message-ID:
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om>
Content-Type: text/plain; charset="us-ascii"
Peter here are two forms that may assist you that we have used modifying
them as the circumstances didtate.
Bryce H. Dille
Dille Law, PLLC
2010 Caton Way SW Ste. 101
Olympia, WA 98502
Office: 360-350-0270
Cell: 253-579-5561
** Please note that I use the dictation feature of my iPhone and that
sometimes everything I say does not get properly translated**
This transmission contains confidential attorney-client communications and
may not be disclosed to any person but the intended recipient(s). If this
matter is transmitted to you in error, please notify the sender immediately.
Business Entity Creation and Management, Business, Government and Tax Law,
Real Estate and Land Use, Residential, Commercial and Condominium
Development Real Estate and Commercial Transactions & Closings, Including
Performing Services as IRS Section 1031 Exchange Facilitator Estate
Planning, including Wills and Trusts, and Probate Administration
Representation Homeowners/Condominium Association Real Estate Developments
Real Property Foreclosures and Forfeitures.
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Peter D. Haroldson
Sent: Monday, March 15, 2021 1:00 PM
To: <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Cottage LLC agreement
Dear Colleagues:
I have a client who owns a vacation property in WA with family members.
They all get along (now) and wish to place the property into an LLC and
delineate ownership interests, buy/sell provisions, maintenance costs, and
the like.
Does anyone have a model agreement I could use and modify as necessary?
Thanks, Peter
Peter D. Haroldson
Torres & Haroldson, PLLC
PO BOX 530
Maple Valley, WA 98038
Email:
<mailto:peter at torresharoldson.com%3cmailto:peter at torresharoldson.com>
peter at torresharoldson.com<mailto:peter at torresharoldson.com>
Facebook: fb.me/torresharoldson< <https://fb.me/torresharoldson>
https://fb.me/torresharoldson>
Phone: 425.458.3170
Our office is located at 22520 SE 218th Street, Maple Valley WA 98038.
Please send mail to PO BOX.
NOTICE: The contents of this message, including any attachments, may be
protected by attorney-client privilege, the work product doctrine or other
applicable legal protections. If you are not the intended recipient or have
received this message in error, please notify the sender and promptly delete
the message. Thank you for your cooperation.
CLIENT ADVISORY: If you have not received a Reply to an e-mail message
within forty-eight hours, please call our office to ensure receipt of your
message.
IRS CIRCULAR 230 DISCLAIMER: To ensure compliance with requirements imposed
by the IRS, I inform you that any U.S. tax advice contained in this
communication (including any attachments) is not intended or written to be
used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to
another party any transaction or tax-related matter addressed herein.
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------------------------------
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End of WSBAPT Digest, Vol 78, Issue 18
**************************************
------------------------------
Message: 2
Date: Mon, 15 Mar 2021 21:12:32 +0000
From: "Kristi L. Richards" < <mailto:kristi at nwelg.com> kristi at nwelg.com>
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID:
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<mailto:MWHPR10MB1920EC5EA89B65DA98BCFF0BDC6C9 at MWHPR10MB1920.namprd10.prod.o
utlook.com>
MWHPR10MB1920EC5EA89B65DA98BCFF0BDC6C9 at MWHPR10MB1920.namprd10.prod.outlook.c
om>
Content-Type: text/plain; charset="koi8-r"
I agree. Laura Keonig is great!
Kristi L. Richards
Attorney
Northwest Elder Law Group
2150 N. 107th Street, Suite 501
Seattle, WA 98133
PH: (206) 937-6102, ext. 5
FX: (206) 866-7002
<http://www.nwelg.com> www.nwelg.com
Pronouns: she/her/hers
Providing Services in Elder Law
?
CONFIDENTIALITY NOTICE: This e-mail message, including any attachments, is
for the sole use of the intended recipient(s) and may contain confidential
and privileged information protected by law. Any unauthorized review, use,
disclosure or distribution is prohibited. If you are not the intended
recipient, please contact the sender by reply e-mail and destroy all copies
of the original message.
-----Original Message-----
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Jennifer Gellner
Sent: Monday, March 15, 2021 1:59 PM
To: <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
I've worked with Laura Koenig at Shannon and Associates - very good!
Jennifer A. Gellner, LL.M.
Principal, Gellner Law Group
P: (425) 235-5535 ? Toll-Free: (877) 252-0738
E: <mailto:jennifer at gellnerlawgroup.com> jennifer at gellnerlawgroup.com
8407 S. 259th St. Suite 203, Kent, WA 98030
505 W. Riverside Ave., Suite 500, Spokane, WA 99201
NOTICE:? The contents of this message, including any attachments, may be
protected by attorney-client privilege, the work product doctrine or other
applicable legal protections.? If you are not the intended recipient or have
received this message in error, please notify the sender and promptly delete
the message.? Thank you for your cooperation.
CLIENT ADVISORY:? A spam filter is in use in our IT system.? If you have not
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wsbapt-bounces at lists.wsbarppt.com> On Behalf Of
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Sent: Monday, March 15, 2021 1:28 PM
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Subject: WSBAPT Digest, Vol 78, Issue 18
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Today's Topics:
1. Re: CPA for Estate Taxes in/around Auburn (Dalynne Singleton)
2. Re: CPA for Estate Taxes in/around Auburn (Lewis, Amy C.)
3. Cottage LLC agreement (Peter D. Haroldson)
4. Re: Cottage LLC agreement (Bryce Dille)
----------------------------------------------------------------------
Message: 1
Date: Mon, 15 Mar 2021 19:20:46 +0000
From: Dalynne Singleton < <mailto:dalynne at glgmail.com> dalynne at glgmail.com>
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID:
<
<mailto:MWHPR12MB1504F2CC9F6D7A369AA45173A56C9 at MWHPR12MB1504.namprd12.prod.o
utlook.com>
MWHPR12MB1504F2CC9F6D7A369AA45173A56C9 at MWHPR12MB1504.namprd12.prod.outlook.c
om>
Content-Type: text/plain; charset="windows-1252"
I like Bauer Evan?s and they have bellevue office.
Dalynne Singleton
Get Outlook for iOS< <https://aka.ms/o0ukef> https://aka.ms/o0ukef>
________________________________
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> on behalf of Inge Fordham <
<mailto:inge at fordhamlegal.com> inge at fordhamlegal.com>
Sent: Monday, March 15, 2021 11:58:20 AM
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] CPA for Estate Taxes in/around Auburn
Looking for referrals to a CPA experienced in estate taxes in the Auburn
area (or as close as possible).
Thank you in advance!
[uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5JoIHdb
FaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
<http://www.fordhamlegal.com%3chttp:/www.fordhamlegal.com>
www.fordhamlegal.com<http://www.fordhamlegal.com>
Confidential Communication: This email is sent to a recipient on behalf of
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Message: 2
Date: Mon, 15 Mar 2021 19:41:41 +0000
From: "Lewis, Amy C." < <mailto:ALewis at Eisenhowerlaw.com>
ALewis at Eisenhowerlaw.com>
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID:
<
<mailto:MW2PR18MB2265BA2560A3B7CF6DDB4474D96C9 at MW2PR18MB2265.namprd18.prod.o
utlook.com>
MW2PR18MB2265BA2560A3B7CF6DDB4474D96C9 at MW2PR18MB2265.namprd18.prod.outlook.c
om>
Content-Type: text/plain; charset="utf-8"
Lisa Clark, CPA
<mailto:lisa at fb-cpa.com%3cmailto:lisa at fb-cpa.com>
lisa at fb-cpa.com<mailto:lisa at fb-cpa.com>
Catherine Budinger, CPA, MAcc
<mailto:catherine at fb-cpa.com%3cmailto:catherine at fb-cpa.com>
catherine at fb-cpa.com<mailto:catherine at fb-cpa.com>
FBCPA Group PS, Inc.
PO Box 490
Auburn, WA 98071
(P) 253-833-5304 | (F) 253-833-0175
Amy Lewis, Attorney
Pronouns she/her/hers
[cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png]
909 A Street, Suite 600 | Tacoma, WA 98402 WE HAVE MOVED! As of 1/1/21 we
will be at: 909 A Street, Suite 600, Tacoma, WA 98402 phone 253.572.4500 |
fax 253.272.5732 |
<http://www.eisenhowerlaw.com%3chttp:/www.eisenhowerlaw.com/>
www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Inge Fordham
Sent: Monday, March 15, 2021 11:58 AM
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] CPA for Estate Taxes in/around Auburn
Looking for referrals to a CPA experienced in estate taxes in the Auburn
area (or as close as possible).
Thank you in advance!
[cid:image003.png at 01D71998.8C0E74C0]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
<http://www.fordhamlegal.com%3chttp:/www.fordhamlegal.com>
www.fordhamlegal.com<http://www.fordhamlegal.com>
Confidential Communication: This email is sent to a recipient on behalf of
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------------------------------
Message: 3
Date: Mon, 15 Mar 2021 20:00:16 +0000
From: "Peter D. Haroldson" < <mailto:peter at torresharoldson.com>
peter at torresharoldson.com>
To: " <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com" <
<mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Cottage LLC agreement
Message-ID:
<
<mailto:MWHPR22MB092619B95B424541ACD717A5A06C9 at MWHPR22MB0926.namprd22.prod.o
utlook.com>
MWHPR22MB092619B95B424541ACD717A5A06C9 at MWHPR22MB0926.namprd22.prod.outlook.c
om>
Content-Type: text/plain; charset="us-ascii"
Dear Colleagues:
I have a client who owns a vacation property in WA with family members.
They all get along (now) and wish to place the property into an LLC and
delineate ownership interests, buy/sell provisions, maintenance costs, and
the like.
Does anyone have a model agreement I could use and modify as necessary?
Thanks, Peter
Peter D. Haroldson
Torres & Haroldson, PLLC
PO BOX 530
Maple Valley, WA 98038
Email:
<mailto:peter at torresharoldson.com%3cmailto:peter at torresharoldson.com>
peter at torresharoldson.com<mailto:peter at torresharoldson.com>
Facebook: fb.me/torresharoldson< <https://fb.me/torresharoldson>
https://fb.me/torresharoldson>
Phone: 425.458.3170
Our office is located at 22520 SE 218th Street, Maple Valley WA 98038.
Please send mail to PO BOX.
NOTICE: The contents of this message, including any attachments, may be
protected by attorney-client privilege, the work product doctrine or other
applicable legal protections. If you are not the intended recipient or have
received this message in error, please notify the sender and promptly delete
the message. Thank you for your cooperation.
CLIENT ADVISORY: If you have not received a Reply to an e-mail message
within forty-eight hours, please call our office to ensure receipt of your
message.
IRS CIRCULAR 230 DISCLAIMER: To ensure compliance with requirements imposed
by the IRS, I inform you that any U.S. tax advice contained in this
communication (including any attachments) is not intended or written to be
used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to
another party any transaction or tax-related matter addressed herein.
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------------------------------
Message: 4
Date: Mon, 15 Mar 2021 20:27:31 +0000
From: Bryce Dille < <mailto:Bryce at dillelaw.com> Bryce at dillelaw.com>
To: "'WSBA Probate & Trust Listserv'" < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Cottage LLC agreement
Message-ID:
<
<mailto:MW3PR11MB4588AD50191BE34F4BA59D30C86C9 at MW3PR11MB4588.namprd11.prod.o
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om>
Content-Type: text/plain; charset="us-ascii"
Peter here are two forms that may assist you that we have used modifying
them as the circumstances didtate.
Bryce H. Dille
Dille Law, PLLC
2010 Caton Way SW Ste. 101
Olympia, WA 98502
Office: 360-350-0270
Cell: 253-579-5561
** Please note that I use the dictation feature of my iPhone and that
sometimes everything I say does not get properly translated**
This transmission contains confidential attorney-client communications and
may not be disclosed to any person but the intended recipient(s). If this
matter is transmitted to you in error, please notify the sender immediately.
Business Entity Creation and Management, Business, Government and Tax Law,
Real Estate and Land Use, Residential, Commercial and Condominium
Development Real Estate and Commercial Transactions & Closings, Including
Performing Services as IRS Section 1031 Exchange Facilitator Estate
Planning, including Wills and Trusts, and Probate Administration
Representation Homeowners/Condominium Association Real Estate Developments
Real Property Foreclosures and Forfeitures.
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Peter D. Haroldson
Sent: Monday, March 15, 2021 1:00 PM
To: <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Cottage LLC agreement
Dear Colleagues:
I have a client who owns a vacation property in WA with family members.
They all get along (now) and wish to place the property into an LLC and
delineate ownership interests, buy/sell provisions, maintenance costs, and
the like.
Does anyone have a model agreement I could use and modify as necessary?
Thanks, Peter
Peter D. Haroldson
Torres & Haroldson, PLLC
PO BOX 530
Maple Valley, WA 98038
Email:
<mailto:peter at torresharoldson.com%3cmailto:peter at torresharoldson.com>
peter at torresharoldson.com<mailto:peter at torresharoldson.com>
Facebook: fb.me/torresharoldson< <https://fb.me/torresharoldson>
https://fb.me/torresharoldson>
Phone: 425.458.3170
Our office is located at 22520 SE 218th Street, Maple Valley WA 98038.
Please send mail to PO BOX.
NOTICE: The contents of this message, including any attachments, may be
protected by attorney-client privilege, the work product doctrine or other
applicable legal protections. If you are not the intended recipient or have
received this message in error, please notify the sender and promptly delete
the message. Thank you for your cooperation.
CLIENT ADVISORY: If you have not received a Reply to an e-mail message
within forty-eight hours, please call our office to ensure receipt of your
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IRS CIRCULAR 230 DISCLAIMER: To ensure compliance with requirements imposed
by the IRS, I inform you that any U.S. tax advice contained in this
communication (including any attachments) is not intended or written to be
used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to
another party any transaction or tax-related matter addressed herein.
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------------------------------
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End of WSBAPT Digest, Vol 78, Issue 18
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------------------------------
Message: 3
Date: Mon, 15 Mar 2021 21:25:32 +0000
From: "Sarah J. Dion" < <mailto:SDion at skellengerbender.com>
SDion at skellengerbender.com>
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID:
<
<mailto:MW3PR13MB3947A23736AB6452ACA6C9C1D66C9 at MW3PR13MB3947.namprd13.prod.o
utlook.com>
MW3PR13MB3947A23736AB6452ACA6C9C1D66C9 at MW3PR13MB3947.namprd13.prod.outlook.c
om>
Content-Type: text/plain; charset=KOI8-R
Another vote in favor of Laura Koenig!
Sarah Jael Dion
PRINCIPAL
skellenger bender
TRUST AND ESTATE PRACTICE
ESTATE PLANNING | PROBATE
PHONE 206.623.6501 | FAX 206.447.1973
<mailto:sdion at skellengerbender.com> sdion at skellengerbender.com
|www.skellengerbender.com
1301 Fifth Ave., Suite 3401 | Seattle, WA 98101
Pronouns: she/her
NOTICE:? This communication and the information contained within, along with
any items attached as an enclosure, are privileged and confidential. ?This
communication is intended solely for the use of the individual(s) named
above.? If you are not one of the intended addresses or you believe you may
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consideration, dissemination or duplication of this communication is
strictly prohibited.? In addition, you shall not print, copy, retransmit,
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?If you have received this communication in error, please reply to the
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-----Original Message-----
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Kristi L. Richards
Sent: Monday, March 15, 2021 2:13 PM
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
________________________________
CAUTION: This email was sent from an external sender.
________________________________
I agree. Laura Keonig is great!
Kristi L. Richards
Attorney
Northwest Elder Law Group
2150 N. 107th Street, Suite 501
Seattle, WA 98133
PH: (206) 937-6102, ext. 5
FX: (206) 866-7002
<http://www.nwelg.com> www.nwelg.com
Pronouns: she/her/hers
Providing Services in Elder Law
CONFIDENTIALITY NOTICE: This e-mail message, including any attachments, is
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of the original message.
-----Original Message-----
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Jennifer Gellner
Sent: Monday, March 15, 2021 1:59 PM
To: <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
I've worked with Laura Koenig at Shannon and Associates - very good!
Jennifer A. Gellner, LL.M.
Principal, Gellner Law Group
P: (425) 235-5535 ? Toll-Free: (877) 252-0738
E: <mailto:jennifer at gellnerlawgroup.com> jennifer at gellnerlawgroup.com
8407 S. 259th St. Suite 203, Kent, WA 98030
505 W. Riverside Ave., Suite 500, Spokane, WA 99201
NOTICE: The contents of this message, including any attachments, may be
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the message. Thank you for your cooperation.
CLIENT ADVISORY: A spam filter is in use in our IT system. If you have not
received a reply to an e-mail message within 48 hours, please call or leave
a voice message for me.
-----Original Message-----
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of
<mailto:wsbapt-request at lists.wsbarppt.com> wsbapt-request at lists.wsbarppt.com
Sent: Monday, March 15, 2021 1:28 PM
To: <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com
Subject: WSBAPT Digest, Vol 78, Issue 18
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Today's Topics:
1. Re: CPA for Estate Taxes in/around Auburn (Dalynne Singleton)
2. Re: CPA for Estate Taxes in/around Auburn (Lewis, Amy C.)
3. Cottage LLC agreement (Peter D. Haroldson)
4. Re: Cottage LLC agreement (Bryce Dille)
----------------------------------------------------------------------
Message: 1
Date: Mon, 15 Mar 2021 19:20:46 +0000
From: Dalynne Singleton < <mailto:dalynne at glgmail.com> dalynne at glgmail.com>
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID:
<
<mailto:MWHPR12MB1504F2CC9F6D7A369AA45173A56C9 at MWHPR12MB1504.namprd12.prod.o
utlook.com>
MWHPR12MB1504F2CC9F6D7A369AA45173A56C9 at MWHPR12MB1504.namprd12.prod.outlook.c
om>
Content-Type: text/plain; charset="windows-1252"
I like Bauer Evan?s and they have bellevue office.
Dalynne Singleton
Get Outlook for iOS< <https://aka.ms/o0ukef> https://aka.ms/o0ukef>
________________________________
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> on behalf of Inge Fordham <
<mailto:inge at fordhamlegal.com> inge at fordhamlegal.com>
Sent: Monday, March 15, 2021 11:58:20 AM
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] CPA for Estate Taxes in/around Auburn
Looking for referrals to a CPA experienced in estate taxes in the Auburn
area (or as close as possible).
Thank you in advance!
[uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5JoIHdb
FaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
<http://www.fordhamlegal.com%3chttp:/www.fordhamlegal.com>
www.fordhamlegal.com<http://www.fordhamlegal.com>
Confidential Communication: This email is sent to a recipient on behalf of
an attorney/law firm, and is information intended exclusively for the
individual, entity or company to which it is sent. This communication may
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Message: 2
Date: Mon, 15 Mar 2021 19:41:41 +0000
From: "Lewis, Amy C." < <mailto:ALewis at Eisenhowerlaw.com>
ALewis at Eisenhowerlaw.com>
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] CPA for Estate Taxes in/around Auburn
Message-ID:
<
<mailto:MW2PR18MB2265BA2560A3B7CF6DDB4474D96C9 at MW2PR18MB2265.namprd18.prod.o
utlook.com>
MW2PR18MB2265BA2560A3B7CF6DDB4474D96C9 at MW2PR18MB2265.namprd18.prod.outlook.c
om>
Content-Type: text/plain; charset="utf-8"
Lisa Clark, CPA
<mailto:lisa at fb-cpa.com%3cmailto:lisa at fb-cpa.com>
lisa at fb-cpa.com<mailto:lisa at fb-cpa.com>
Catherine Budinger, CPA, MAcc
<mailto:catherine at fb-cpa.com%3cmailto:catherine at fb-cpa.com>
catherine at fb-cpa.com<mailto:catherine at fb-cpa.com>
FBCPA Group PS, Inc.
PO Box 490
Auburn, WA 98071
(P) 253-833-5304 | (F) 253-833-0175
Amy Lewis, Attorney
Pronouns she/her/hers
[cid:Logo_fa335a1d-9f24-4802-a3dd-b58f259e3c98.png]
909 A Street, Suite 600 | Tacoma, WA 98402 WE HAVE MOVED! As of 1/1/21 we
will be at: 909 A Street, Suite 600, Tacoma, WA 98402 phone 253.572.4500 |
fax 253.272.5732 |
<http://www.eisenhowerlaw.com%3chttp:/www.eisenhowerlaw.com/>
www.eisenhowerlaw.com<http://www.eisenhowerlaw.com/>
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Inge Fordham
Sent: Monday, March 15, 2021 11:58 AM
To: WSBA Probate & Trust Listserv < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] CPA for Estate Taxes in/around Auburn
Looking for referrals to a CPA experienced in estate taxes in the Auburn
area (or as close as possible).
Thank you in advance!
[cid:image003.png at 01D71998.8C0E74C0]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
<http://www.fordhamlegal.com%3chttp:/www.fordhamlegal.com>
www.fordhamlegal.com<http://www.fordhamlegal.com>
Confidential Communication: This email is sent to a recipient on behalf of
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you have received this email in error, please notify the sender immediately
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------------------------------
Message: 3
Date: Mon, 15 Mar 2021 20:00:16 +0000
From: "Peter D. Haroldson" < <mailto:peter at torresharoldson.com>
peter at torresharoldson.com>
To: " <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com" <
<mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Cottage LLC agreement
Message-ID:
<
<mailto:MWHPR22MB092619B95B424541ACD717A5A06C9 at MWHPR22MB0926.namprd22.prod.o
utlook.com>
MWHPR22MB092619B95B424541ACD717A5A06C9 at MWHPR22MB0926.namprd22.prod.outlook.c
om>
Content-Type: text/plain; charset="us-ascii"
Dear Colleagues:
I have a client who owns a vacation property in WA with family members.
They all get along (now) and wish to place the property into an LLC and
delineate ownership interests, buy/sell provisions, maintenance costs, and
the like.
Does anyone have a model agreement I could use and modify as necessary?
Thanks, Peter
Peter D. Haroldson
Torres & Haroldson, PLLC
PO BOX 530
Maple Valley, WA 98038
Email:
<mailto:peter at torresharoldson.com%3cmailto:peter at torresharoldson.com>
peter at torresharoldson.com<mailto:peter at torresharoldson.com>
Facebook: fb.me/torresharoldson< <https://fb.me/torresharoldson>
https://fb.me/torresharoldson>
Phone: 425.458.3170
Our office is located at 22520 SE 218th Street, Maple Valley WA 98038.
Please send mail to PO BOX.
NOTICE: The contents of this message, including any attachments, may be
protected by attorney-client privilege, the work product doctrine or other
applicable legal protections. If you are not the intended recipient or have
received this message in error, please notify the sender and promptly delete
the message. Thank you for your cooperation.
CLIENT ADVISORY: If you have not received a Reply to an e-mail message
within forty-eight hours, please call our office to ensure receipt of your
message.
IRS CIRCULAR 230 DISCLAIMER: To ensure compliance with requirements imposed
by the IRS, I inform you that any U.S. tax advice contained in this
communication (including any attachments) is not intended or written to be
used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to
another party any transaction or tax-related matter addressed herein.
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------------------------------
Message: 4
Date: Mon, 15 Mar 2021 20:27:31 +0000
From: Bryce Dille < <mailto:Bryce at dillelaw.com> Bryce at dillelaw.com>
To: "'WSBA Probate & Trust Listserv'" < <mailto:wsbapt at lists.wsbarppt.com>
wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Cottage LLC agreement
Message-ID:
<
<mailto:MW3PR11MB4588AD50191BE34F4BA59D30C86C9 at MW3PR11MB4588.namprd11.prod.o
utlook.com>
MW3PR11MB4588AD50191BE34F4BA59D30C86C9 at MW3PR11MB4588.namprd11.prod.outlook.c
om>
Content-Type: text/plain; charset="us-ascii"
Peter here are two forms that may assist you that we have used modifying
them as the circumstances didtate.
Bryce H. Dille
Dille Law, PLLC
2010 Caton Way SW Ste. 101
Olympia, WA 98502
Office: 360-350-0270
Cell: 253-579-5561
** Please note that I use the dictation feature of my iPhone and that
sometimes everything I say does not get properly translated**
This transmission contains confidential attorney-client communications and
may not be disclosed to any person but the intended recipient(s). If this
matter is transmitted to you in error, please notify the sender immediately.
Business Entity Creation and Management, Business, Government and Tax Law,
Real Estate and Land Use, Residential, Commercial and Condominium
Development Real Estate and Commercial Transactions & Closings, Including
Performing Services as IRS Section 1031 Exchange Facilitator Estate
Planning, including Wills and Trusts, and Probate Administration
Representation Homeowners/Condominium Association Real Estate Developments
Real Property Foreclosures and Forfeitures.
From: <mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com <
<mailto:wsbapt-bounces at lists.wsbarppt.com>
wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Peter D. Haroldson
Sent: Monday, March 15, 2021 1:00 PM
To: <mailto:wsbapt at lists.wsbarppt.com> wsbapt at lists.wsbarppt.com
Subject: [WSBAPT] Cottage LLC agreement
Dear Colleagues:
I have a client who owns a vacation property in WA with family members.
They all get along (now) and wish to place the property into an LLC and
delineate ownership interests, buy/sell provisions, maintenance costs, and
the like.
Does anyone have a model agreement I could use and modify as necessary?
Thanks, Peter
Peter D. Haroldson
Torres & Haroldson, PLLC
PO BOX 530
Maple Valley, WA 98038
Email:
<mailto:peter at torresharoldson.com%3cmailto:peter at torresharoldson.com>
peter at torresharoldson.com<mailto:peter at torresharoldson.com>
Facebook: fb.me/torresharoldson< <https://fb.me/torresharoldson>
https://fb.me/torresharoldson>
Phone: 425.458.3170
Our office is located at 22520 SE 218th Street, Maple Valley WA 98038.
Please send mail to PO BOX.
NOTICE: The contents of this message, including any attachments, may be
protected by attorney-client privilege, the work product doctrine or other
applicable legal protections. If you are not the intended recipient or have
received this message in error, please notify the sender and promptly delete
the message. Thank you for your cooperation.
CLIENT ADVISORY: If you have not received a Reply to an e-mail message
within forty-eight hours, please call our office to ensure receipt of your
message.
IRS CIRCULAR 230 DISCLAIMER: To ensure compliance with requirements imposed
by the IRS, I inform you that any U.S. tax advice contained in this
communication (including any attachments) is not intended or written to be
used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to
another party any transaction or tax-related matter addressed herein.
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------------------------------
***Disclaimer: Please note that RPPT listserv participation is not
restricted to practicing attorneys and may include non-practicing attorneys,
law students, professionals working in related fields, and others.***
_______________________________________________
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<mailto:WSBAPT at lists.wsbarppt.com> WSBAPT at lists.wsbarppt.com
<http://mailman.fsr.com/mailman/listinfo/wsbapt>
http://mailman.fsr.com/mailman/listinfo/wsbapt
End of WSBAPT Digest, Vol 78, Issue 18
**************************************
***Disclaimer: Please note that RPPT listserv participation is not
restricted to practicing attorneys and may include non-practicing attorneys,
law students, professionals working in related fields, and others.***
_______________________________________________
WSBAPT mailing list
WSBAPT at lists.wsbarppt.com
http://mailman.fsr.com/mailman/listinfo/wsbapt
***Disclaimer: Please note that RPPT listserv participation is not
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law students, professionals working in related fields, and others.***
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------------------------------
Message: 4
Date: Mon, 15 Mar 2021 22:43:20 +0000
From: "Sarah J. Dion" <SDion at skellengerbender.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Purchasing property so it is hard to trace ownership
Message-ID:
<MW3PR13MB3947F1F79A643684AC8538E0D66C9 at MW3PR13MB3947.namprd13.prod.outlook.
com>
Content-Type: text/plain; charset="windows-1252"
Hi all-
PC and spouse want to purchase real estate in such a way that it is
difficult for anyone to determine ownership. In this situation, the privacy
concern isn't paranoia-- there is a child and a no contact order with a
dangerous individual, so it is critical that no one be able to search for
their address using their names. They are part of a program in WA called
Address Confidentiality.
The first thing I thought of is a revocable trust with a name that does not
include PCs' names, but I am wondering if ultimately, the name of the
trustee/s will need to be on any documents that are recorded. Does anyone
know what the limitations on this process are? Ideally, neither of their
names is on any documents that are searchable.
I would also love to know if there is any way to add a layer of protection
to this to make it more difficult to trace without giving up control of the
trust to a third party?
Thanks for any advice you have!
Sarah Jael Dion
PRINCIPAL
skellenger bender
TRUST AND ESTATE PRACTICE
Estate Planning | Probate
PHONE 206.623.6501 | FAX 206.447.1973
sdion at skellengerbender.com
|<mailto:sdion at skellengerbender.com%20%7C>www.skellengerbender.com<http://ww
w.skellengerbender.com/>
1301 Fifth Ave., Suite 3401 | Seattle, WA 98101
Pronouns: she/her
NOTICE: This communication and the information contained within, along with
any items attached as an enclosure, are privileged and confidential. This
communication is intended solely for the use of the individual(s) named
above. If you are not one of the intended addresses or you believe you may
have received this communication in error, you are hereby notified that any
consideration, dissemination or duplication of this communication is
strictly prohibited. In addition, you shall not print, copy, retransmit,
disseminate, or otherwise use this information in any form without first
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------------------------------
Message: 5
Date: Mon, 15 Mar 2021 15:46:09 -0700
From: "Josh Grant" <jgrant at accima.com>
To: "WSBA Probate & Trust Listserv" <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Will Filing
Message-ID: <473F47D3296D4F34BC89A946C56BBC05 at JoshPC>
Content-Type: text/plain; charset="utf-8"
If it is community property husband has statutory right to administer??
Joshua F. Grant
P. O. Box 619
Wilbur, WA 99185
509 647 5578
From: Amy Goertz
Sent: Friday, March 12, 2021 8:30 AM
To: WSBA Probate & Trust Listserv
Subject: [WSBAPT] Will Filing
Good morning -
I have a probate started in Spokane County in January as an intestate
estate.
Surviving spouse (husband as of 2019) was appointed PR.
Now, the decedent?s father just found her original Will from 1998.
I am not sure what to do with the Will - here are my issues.
1. The Will has the decedent?s social security number in it.
2. The Will names her father as the PR.
3. There are provisions that do not apply now due to the omitted spouse
statute and other issues, such as:
a. A superwill-type provision that says joint tenancy accounts are to be
part of estate (first, the joint accounts are community and second, the
joint accounts were opened after the Will (11.11.020(4); and
b. Money for kids to be held in Trust until age 30 (kids are over 30);
What are your thoughts?
Amy J. Goertz, J.D.
Goertz & Lambrecht PLLC
amyjgoertz at icloud.com
1.888.926.2607 phone
1.877.684.1627 fax
Address for correspondence:
2829 S. Grand Blvd., Suite 303
Spokane, WA 99203
Additional office locations:
510 Bell Street
Edmonds, WA 98020
Goertz & Lambrecht PLLC
www.goertzlambrecht.com
----------------------------------------------------------------------------
----
***Disclaimer: Please note that RPPT listserv participation is not
restricted to practicing attorneys and may include non-practicing attorneys,
law students, professionals working in related fields, and others.***
_______________________________________________
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WSBAPT at lists.wsbarppt.com
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------------------------------
Message: 6
Date: Mon, 15 Mar 2021 22:54:06 +0000
From: Steven Matyas <smatyas at curranfirm.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Korean-Speaking Estate Planning Attorney
Message-ID:
<MWHPR11MB1469ABDB81A4F419B3507436DC6C9 at MWHPR11MB1469.namprd11.prod.outlook.
com>
Content-Type: text/plain; charset="us-ascii"
Listmates,
Looking for a referral for a Korean-speaking estate planning attorney.
Preferably in South King County, but will pass along all those received.
Thank you in advance,
Steven Matyas
CURRAN LAW FIRM
555 West Smith Street
Kent, WA 98032
Main: 253 852 2345
Fax: 253 852 2030
CONFIDENTIALITY NOTICE: The information contained in this ELECTRONIC MAIL
transmission is confidential. It may also be subject to the attorney-client
privilege or be privileged work product or proprietary information. This
information is intended for the exclusive use of the addressee(s). If you
are not the intended recipient, you are hereby notified that any use,
disclosure, dissemination, distribution (other than to the addressee(s)),
copying or taking of any action because of this information is strictly
prohibited.
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------------------------------
Message: 7
Date: Mon, 15 Mar 2021 22:59:31 +0000
From: Inge Fordham <inge at fordhamlegal.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Will Filing
Message-ID: <95B0B8A9-04E8-42F9-9EBB-1F1E215F8584 at fordhamlegal.com>
Content-Type: text/plain; charset="utf-8"
Only for the first 40 days after DOD (unless waived).
[uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5JoIHdb
FaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ]
Inge A. Fordham | Attorney
Fordham Law, PLLC
3218 Sixth Avenue | Tacoma, WA 98406
Office: (253) 348-2657 | Mobile: (206) 778-3131
www.fordhamlegal.com<http://www.fordhamlegal.com>
Confidential Communication: This email is sent to a recipient on behalf of
an attorney/law firm, and is information intended exclusively for the
individual, entity or company to which it is sent. This communication may
contain proprietary, privileged or confidential information or may otherwise
be legally exempt from disclosure other than to the intended recipient. If
you are not the named addressee, you are not authorized to read, print,
retain, copy or otherwise disseminate this message or any part of it. If
you have received this email in error, please notify the sender immediately
by email or other communication and delete all copies of the message.
From: <wsbapt-bounces at lists.wsbarppt.com> on behalf of Josh Grant
<jgrant at accima.com>
Reply-To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Date: Monday, March 15, 2021 at 3:49 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Will Filing
If it is community property husband has statutory right to administer??
Joshua F. Grant
[advocates]
P. O. Box 619
Wilbur, WA 99185
509 647 5578
From: Amy Goertz
Sent: Friday, March 12, 2021 8:30 AM
To: WSBA Probate & Trust Listserv
Subject: [WSBAPT] Will Filing
Good morning -
I have a probate started in Spokane County in January as an intestate
estate.
Surviving spouse (husband as of 2019) was appointed PR.
Now, the decedent?s father just found her original Will from 1998.
I am not sure what to do with the Will - here are my issues.
1. The Will has the decedent?s social security number in it.
2. The Will names her father as the PR.
3. There are provisions that do not apply now due to the omitted spouse
statute and other issues, such as:
a. A superwill-type provision that says joint tenancy accounts are to be
part of estate (first, the joint accounts are community and second, the
joint accounts were opened after the Will (11.11.020(4); and
b. Money for kids to be held in Trust until age 30 (kids are over 30);
What are your thoughts?
[cid:image003.gif at 01D719B4.2E814370]
Amy J. Goertz, J.D.
Goertz & Lambrecht PLLC
amyjgoertz at icloud.com
1.888.926.2607 phone
1.877.684.1627 fax
Address for correspondence:
2829 S. Grand Blvd., Suite 303
Spokane, WA 99203
Additional office locations:
510 Bell Street
Edmonds, WA 98020
Goertz & Lambrecht PLLC
www.goertzlambrecht.com<http://www.goertzlambrecht.com/>
________________________________
***Disclaimer: Please note that RPPT listserv participation is not
restricted to practicing attorneys and may include non-practicing attorneys,
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Message: 8
Date: Mon, 15 Mar 2021 23:18:52 +0000
From: "Philip N. Jones" <pjones at duffykekel.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Purchasing property so it is hard to trace
ownership
Message-ID:
<MWHPR02MB2415972EE539359F4766DA70BC6C9 at MWHPR02MB2415.namprd02.prod.outlook.
com>
Content-Type: text/plain; charset="us-ascii"
You might consider an LLC with their attorney as the sole manager. A trust
could also be used with their attorney or some other person as the trustee.
But I do not know of any way to set up such an arrangement without involving
a third party.
Phil Jones
Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com>
(503) 226-1371 - office
(503) 853-1482 - cell
(503) 226-3574 - fax
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com>
On Behalf Of Sarah J. Dion
Sent: Monday, March 15, 2021 3:43 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] Purchasing property so it is hard to trace ownership
Hi all-
PC and spouse want to purchase real estate in such a way that it is
difficult for anyone to determine ownership. In this situation, the privacy
concern isn't paranoia-- there is a child and a no contact order with a
dangerous individual, so it is critical that no one be able to search for
their address using their names. They are part of a program in WA called
Address Confidentiality.
The first thing I thought of is a revocable trust with a name that does not
include PCs' names, but I am wondering if ultimately, the name of the
trustee/s will need to be on any documents that are recorded. Does anyone
know what the limitations on this process are? Ideally, neither of their
names is on any documents that are searchable.
I would also love to know if there is any way to add a layer of protection
to this to make it more difficult to trace without giving up control of the
trust to a third party?
Thanks for any advice you have!
Sarah Jael Dion
PRINCIPAL
skellenger bender
TRUST AND ESTATE PRACTICE
Estate Planning | Probate
PHONE 206.623.6501 | FAX 206.447.1973
sdion at skellengerbender.com
|<mailto:sdion at skellengerbender.com%20%7C>www.skellengerbender.com<http://ww
w.skellengerbender.com/>
1301 Fifth Ave., Suite 3401 | Seattle, WA 98101
Pronouns: she/her
NOTICE: This communication and the information contained within, along with
any items attached as an enclosure, are privileged and confidential. This
communication is intended solely for the use of the individual(s) named
above. If you are not one of the intended addresses or you believe you may
have received this communication in error, you are hereby notified that any
consideration, dissemination or duplication of this communication is
strictly prohibited. In addition, you shall not print, copy, retransmit,
disseminate, or otherwise use this information in any form without first
receiving specific written permission from the author of this communication.
If you have received this communication in error, please reply to the sender
indicating that fact and delete this message from your system immediately.
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------------------------------
Message: 9
Date: Mon, 15 Mar 2021 23:47:02 +0000
From: Mark Reinhardt <MReinhardt at rehberglaw.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Purchasing property so it is hard to trace
ownership
Message-ID:
<AF4A7AC54043C9459553A88069436167BB87CE3A at RLG-SERVER01.rlg.local>
Content-Type: text/plain; charset="us-ascii"
The trustee's name on the real property deeds tends to be the problem. I
have had trust with a generic name and have a temporary trustee serve long
enough to have the QCD filed, then resign in favor of the trustors.
Important Dates and Office Closure Information
Due to The World Health Organization declaring COVID-19 a global pandemic
and our local governments enacting stricter measures, Rehberg Law Group has
put in place an interim Work Remotely policy for our attorneys and staff.
The office will remain open during regular business hours; however, there
will be limited staff in the office during this time. We sincerely
appreciate your patience as we all navigate through this unprecedented
situation together.
***When responding to this email, please reply all***
Kind regards,
Mark A. Reinhardt
Attorney
Rehberg Law Group, PLLC
Ryan Y Rehberg, Partner | Mark A. Reinhardt, Partner | James A. Davies,
Partner | J. Sabrina Go, Partner |
Grayson E. Chester | Waylon L. Poland
Assistant - Nancy DeOrnellis |
ndeornellis at rehberglaw.com<mailto:ndeornellis at rehberglaw.com>
SeaTac - (mailing address) 18000 International Blvd, Suite 550, SeaTac, WA
98188
Bellevue - 1400 112th Ave SE, Suite 100, Bellevue, WA 98004
Phone - 206.246.8772 ext. 333 | Toll Free 877.246.8772 | Fax 206.454.7910
Email - mreinhardt at rehberglaw.com<mailto:mreinhardt at rehberglaw.com>
Connect -
rehberglaw.com<file:///\\rlg-server02\data\Employee%20Folders\andie\ALS\Emai
l%20Signatures\rehberglaw.com> |
Facebook<https://www.facebook.com/RehbergLawGroupPLLC/> |
LinkedIn<https://www.linkedin.com/company/rehberg-law-group-pllc/> | Join
the Rehberg Law Group
Newsletter<http://visitor.r20.constantcontact.com/d.jsp?llr=ay8zc9bab&p=oi&m
=1101460729600&sit=dzioz88bb&f=46130d29-cd26-4d90-89ea-1b62cacb4ca4>
From: wsbapt-bounces at lists.wsbarppt.com
[mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Philip N. Jones
Sent: Monday, March 15, 2021 4:19 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Purchasing property so it is hard to trace ownership
You might consider an LLC with their attorney as the sole manager. A trust
could also be used with their attorney or some other person as the trustee.
But I do not know of any way to set up such an arrangement without involving
a third party.
Phil Jones
Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com>
(503) 226-1371 - office
(503) 853-1482 - cell
(503) 226-3574 - fax
From:
wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>
<wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>
> On Behalf Of Sarah J. Dion
Sent: Monday, March 15, 2021 3:43 PM
To: WSBA Probate & Trust Listserv
<wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Purchasing property so it is hard to trace ownership
Hi all-
PC and spouse want to purchase real estate in such a way that it is
difficult for anyone to determine ownership. In this situation, the privacy
concern isn't paranoia-- there is a child and a no contact order with a
dangerous individual, so it is critical that no one be able to search for
their address using their names. They are part of a program in WA called
Address Confidentiality.
The first thing I thought of is a revocable trust with a name that does not
include PCs' names, but I am wondering if ultimately, the name of the
trustee/s will need to be on any documents that are recorded. Does anyone
know what the limitations on this process are? Ideally, neither of their
names is on any documents that are searchable.
I would also love to know if there is any way to add a layer of protection
to this to make it more difficult to trace without giving up control of the
trust to a third party?
Thanks for any advice you have!
Sarah Jael Dion
PRINCIPAL
skellenger bender
TRUST AND ESTATE PRACTICE
Estate Planning | Probate
PHONE 206.623.6501 | FAX 206.447.1973
sdion at skellengerbender.com
|<mailto:sdion at skellengerbender.com%20%7C>www.skellengerbender.com<http://ww
w.skellengerbender.com/>
1301 Fifth Ave., Suite 3401 | Seattle, WA 98101
Pronouns: she/her
NOTICE: This communication and the information contained within, along with
any items attached as an enclosure, are privileged and confidential. This
communication is intended solely for the use of the individual(s) named
above. If you are not one of the intended addresses or you believe you may
have received this communication in error, you are hereby notified that any
consideration, dissemination or duplication of this communication is
strictly prohibited. In addition, you shall not print, copy, retransmit,
disseminate, or otherwise use this information in any form without first
receiving specific written permission from the author of this communication.
If you have received this communication in error, please reply to the sender
indicating that fact and delete this message from your system immediately.
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------------------------------
Message: 10
Date: Tue, 16 Mar 2021 00:03:54 +0000
From: Jacob Menashe <jacob at hickmanmenashe.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: [WSBAPT] US Canadian Dual Citizen Gift Tax Implications
Message-ID:
<MW4PR17MB4322AA3EC3475C040DF1777AC26B9 at MW4PR17MB4322.namprd17.prod.outlook.
com>
Content-Type: text/plain; charset="us-ascii"
I am thinking about a US-Canadian dual citizen who resides in Canada. She
may make a gift of her Washington property to a Washington resident who is
also a US-Canadian dual citizen though a Washington resident. I am only
thinking about this from a US tax perspective.
My take right now is: I don't think the cross border aspects change anything
from a US tax perspective. In other words, my take is it's all simply as it
would be if there were no Canucks involved-for instance, gift tax return
required; the use of some lifetime exemption/no tax due (assuming the right
facts); and a carryover basis.
Am I missing something? I will be very quick to confer with someone if it
may not be as simple, from a US tax perspective, as I think it is.
Thanks,
Jacob
Jacob H. Menashe
Hickman Menashe, PS
4211 Alderwood Mall Blvd., Suite 204
Lynnwood, WA 98036
(425) 744-5658 phone
(425) 744-6078 fax
Satellite Office in Bellevue
www.hickmanmenashe.com
CONFIDENTIALITY: The contents of this message and any attachment(s) may
contain confidential or privileged information. Any disclosure, copying,
distribution, or unauthorized use of the contents of this message is
prohibited and doing so may destroy the confidential nature of the
communication. If you have received this message by mistake, please do not
review, disclose, copy, or distribute the e-mail. Instead, please notify us
immediately by replying to this message or telephoning us at (425) 744-5658.
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Message: 11
Date: Tue, 16 Mar 2021 00:18:57 +0000
From: "Sarah J. Dion" <SDion at skellengerbender.com>
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Purchasing property so it is hard to trace
ownership
Message-ID:
<MW3PR13MB39471DD5E023A22E226E1D3ED66B9 at MW3PR13MB3947.namprd13.prod.outlook.
com>
Content-Type: text/plain; charset="windows-1252"
Phil, I agree- can't unwind any way around this issue without the PCs naming
a third party as trustee.
Mark, that is a good workaround, thank you for adding that idea. Now I am
trying to recall everything they said in law school about using "straw men!"
Sarah Jael Dion
PRINCIPAL
skellenger bender
TRUST AND ESTATE PRACTICE
Estate Planning | Probate
PHONE 206.623.6501 | FAX 206.447.1973
sdion at skellengerbender.com
|<mailto:sdion at skellengerbender.com%20%7C>www.skellengerbender.com<http://ww
w.skellengerbender.com/>
1301 Fifth Ave., Suite 3401 | Seattle, WA 98101
Pronouns: she/her
NOTICE: This communication and the information contained within, along with
any items attached as an enclosure, are privileged and confidential. This
communication is intended solely for the use of the individual(s) named
above. If you are not one of the intended addresses or you believe you may
have received this communication in error, you are hereby notified that any
consideration, dissemination or duplication of this communication is
strictly prohibited. In addition, you shall not print, copy, retransmit,
disseminate, or otherwise use this information in any form without first
receiving specific written permission from the author of this communication.
If you have received this communication in error, please reply to the sender
indicating that fact and delete this message from your system immediately.
From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com>
On Behalf Of Mark Reinhardt
Sent: Monday, March 15, 2021 4:47 PM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Purchasing property so it is hard to trace ownership
________________________________
CAUTION: This email was sent from an external sender.
________________________________
The trustee's name on the real property deeds tends to be the problem. I
have had trust with a generic name and have a temporary trustee serve long
enough to have the QCD filed, then resign in favor of the trustors.
Important Dates and Office Closure Information
Due to The World Health Organization declaring COVID-19 a global pandemic
and our local governments enacting stricter measures, Rehberg Law Group has
put in place an interim Work Remotely policy for our attorneys and staff.
The office will remain open during regular business hours; however, there
will be limited staff in the office during this time. We sincerely
appreciate your patience as we all navigate through this unprecedented
situation together.
***When responding to this email, please reply all***
Kind regards,
Mark A. Reinhardt
Attorney
Rehberg Law Group, PLLC
Ryan Y Rehberg, Partner | Mark A. Reinhardt, Partner | James A. Davies,
Partner | J. Sabrina Go, Partner |
Grayson E. Chester | Waylon L. Poland
Assistant - Nancy DeOrnellis |
ndeornellis at rehberglaw.com<mailto:ndeornellis at rehberglaw.com>
SeaTac - (mailing address) 18000 International Blvd, Suite 550, SeaTac, WA
98188
Bellevue - 1400 112th Ave SE, Suite 100, Bellevue, WA 98004
Phone - 206.246.8772 ext. 333 | Toll Free 877.246.8772 | Fax 206.454.7910
Email - mreinhardt at rehberglaw.com<mailto:mreinhardt at rehberglaw.com>
Connect -
rehberglaw.com<file://rlg-server02/data/Employee%20Folders/andie/ALS/Email%2
0Signatures/rehberglaw.com> |
Facebook<https://www.facebook.com/RehbergLawGroupPLLC/> |
LinkedIn<https://www.linkedin.com/company/rehberg-law-group-pllc/> | Join
the Rehberg Law Group
Newsletter<http://visitor.r20.constantcontact.com/d.jsp?llr=ay8zc9bab&p=oi&m
=1101460729600&sit=dzioz88bb&f=46130d29-cd26-4d90-89ea-1b62cacb4ca4>
From:
wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>
[mailto:wsbapt-bounces at lists.wsbarppt.com] On Behalf Of Philip N. Jones
Sent: Monday, March 15, 2021 4:19 PM
To: WSBA Probate & Trust Listserv
<wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: Re: [WSBAPT] Purchasing property so it is hard to trace ownership
You might consider an LLC with their attorney as the sole manager. A trust
could also be used with their attorney or some other person as the trustee.
But I do not know of any way to set up such an arrangement without involving
a third party.
Phil Jones
Philip N. Jones
Duffy Kekel LLP
900 S.W. Fifth Ave. Suite 2500
Portland, OR 97204
pjones at duffykekel.com<mailto:pjones at duffykekel.com>
(503) 226-1371 - office
(503) 853-1482 - cell
(503) 226-3574 - fax
From:
wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>
<wsbapt-bounces at lists.wsbarppt.com<mailto:wsbapt-bounces at lists.wsbarppt.com>
> On Behalf Of Sarah J. Dion
Sent: Monday, March 15, 2021 3:43 PM
To: WSBA Probate & Trust Listserv
<wsbapt at lists.wsbarppt.com<mailto:wsbapt at lists.wsbarppt.com>>
Subject: [WSBAPT] Purchasing property so it is hard to trace ownership
Hi all-
PC and spouse want to purchase real estate in such a way that it is
difficult for anyone to determine ownership. In this situation, the privacy
concern isn't paranoia-- there is a child and a no contact order with a
dangerous individual, so it is critical that no one be able to search for
their address using their names. They are part of a program in WA called
Address Confidentiality.
The first thing I thought of is a revocable trust with a name that does not
include PCs' names, but I am wondering if ultimately, the name of the
trustee/s will need to be on any documents that are recorded. Does anyone
know what the limitations on this process are? Ideally, neither of their
names is on any documents that are searchable.
I would also love to know if there is any way to add a layer of protection
to this to make it more difficult to trace without giving up control of the
trust to a third party?
Thanks for any advice you have!
Sarah Jael Dion
PRINCIPAL
skellenger bender
TRUST AND ESTATE PRACTICE
Estate Planning | Probate
PHONE 206.623.6501 | FAX 206.447.1973
sdion at skellengerbender.com
|<mailto:sdion at skellengerbender.com%20%7C>www.skellengerbender.com<http://ww
w.skellengerbender.com/>
1301 Fifth Ave., Suite 3401 | Seattle, WA 98101
Pronouns: she/her
NOTICE: This communication and the information contained within, along with
any items attached as an enclosure, are privileged and confidential. This
communication is intended solely for the use of the individual(s) named
above. If you are not one of the intended addresses or you believe you may
have received this communication in error, you are hereby notified that any
consideration, dissemination or duplication of this communication is
strictly prohibited. In addition, you shall not print, copy, retransmit,
disseminate, or otherwise use this information in any form without first
receiving specific written permission from the author of this communication.
If you have received this communication in error, please reply to the sender
indicating that fact and delete this message from your system immediately.
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------------------------------
***Disclaimer: Please note that RPPT listserv participation is not
restricted to practicing attorneys and may include non-practicing attorneys,
law students, professionals working in related fields, and others.***
_______________________________________________
WSBAPT mailing list
WSBAPT at lists.wsbarppt.com
http://mailman.fsr.com/mailman/listinfo/wsbapt
End of WSBAPT Digest, Vol 78, Issue 19
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