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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue">Dear Lisa:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"> Sounds like a Section 83 transaction. Our firm can assist on both the substantive business issues and the potential federal income tax consequences.<o:p></o:p></span></p>
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<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:black">John J. White, Jr.</span></b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:black">425.822.9281 Ext. 7321
<o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-family:"Arial","sans-serif";color:blue"><a href="http://livengoodlaw.com/person/john-j-white-jr/"><span style="font-size:10.0pt;line-height:115%">Bio</span></a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue">
| </span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:black"><a href="http://livengoodlaw.com/wp-content/uploads/2014/03/John-J.-White-Jr-Livengood-Alskog-Pllc.vcf"><span style="line-height:115%">vCard</span></a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue">
| </span><span style="font-family:"Arial","sans-serif";color:blue"><a href="http://livengoodlaw.com/contact-us/"><span style="font-size:10.0pt;line-height:115%">Address</span></a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:blue">
| </span><span style="font-family:"Arial","sans-serif";color:blue"><a href="http://livengoodlaw.com/"><span style="font-size:10.0pt;line-height:115%">Website</span></a></span><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:#4040FF"><o:p></o:p></span></p>
<p class="MsoNormal" style="line-height:115%;page-break-after:avoid"><span style="font-family:"Arial","sans-serif";color:blue"><a href="mailto:white@livengoodlaw.com"><span style="font-size:10.0pt;line-height:115%">white@livengoodlaw.com</span></a></span><b><span style="font-size:10.0pt;line-height:115%;font-family:"Arial","sans-serif";color:#4040FF">
<o:p></o:p></span></b></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:blue">The contents of this message and any attachments may contain confidential information and be protected
by the attorney-client privilege, work product doctrine or other applicable protection. 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 assistance.<o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:blue">Tax Advice Notice</span></u><span style="font-size:9.0pt;font-family:"Arial","sans-serif";color:blue">: If this communication or any attachment contains any tax
advice, the advice is not intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties. A taxpayer may rely on professional advice to avoid federal tax penalties only if the advice is reflected in a comprehensive tax opinion that
conforms to stringent requirements. Please contact us if you would like to discuss our preparation of an opinion that conforms to IRS rules on tax opinions.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:blue"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Lisa Schuchman<br>
<b>Sent:</b> Wednesday, April 08, 2015 3:01 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> [WSBAPT] Off-topic referral - corporation<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">I have a corporate client who wants to give some stock benefits to a key employee with limits on the employee’s ability to sell shares and some other complicated conditions that
are beyond my skill level. Can someone work with him to discuss whether his ideas are feasible and legal?
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif"">Thanks.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif";color:black">Lisa E. Schuchman<br>
206-325-2801<br>
<a href="http://www.lisaschuchman.com/" target="_blank">www.lisaschuchman.com</a><br>
<br>
I prefer an excess of caricature to an excess of censorship. -Nicolas Sarkozy<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif";color:black"> </span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif";color:black">NOTE: I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email
address is not monitored at all times. If your matter is urgent, please phone my office during regular business hours.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Garamond","serif";color:black">Any tax advice included in this document and its attachments was not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties
under the Internal Revenue Code.</span><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:24.0pt;font-family:Webdings;color:green">P</span><span style="font-size:10.0pt;font-family:"Arial Narrow","sans-serif";color:green">
</span><b><span style="font-size:7.5pt;font-family:"Arial","sans-serif";color:#008100">Please consider the trees before printing this document</span></b><span style="font-size:12.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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