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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">First, who can give me an overview of using a promissory note instead of placing residence into a bypass trust?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif"">Second, can you put a promissory note into a bypass trust – at all when it is a disclaimer trust?
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal" style="background:white"><b><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black">Stephen M. Waltar, PS</span></b><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><b><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">Estate Planning Law</span></b><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">1750 - 112th Avenue NE, Suite C245</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">Bellevue, WA 98004</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">(425) 455-6788</span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:black"><a href="http://www.waltar.com/" target="_blank" title="blocked::http://www.waltar.com/"><span style="font-size:10.0pt">www.waltar.com</span></a></span><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:11.0pt;font-family:"Helvetica","sans-serif";color:black"> </span><span style="font-family:"Helvetica","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><a href="http://www.waltar.com/" target="_blank"><span style="font-size:11.0pt;font-family:"Helvetica","sans-serif";text-decoration:none"><img border="0" width="126" height="85" id="Picture_x0020_6" src="cid:image001.jpg@01D08277.7CC70040" alt="cid:image002.jpg@01CA47FC.9ED8CEE0"></span></a><span style="font-family:"Helvetica","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Helvetica","sans-serif";color:black"> </span><span style="font-family:"Helvetica","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><b><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">If we should be helping someone you care about,
</span></i></b><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><b><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">please don't keep us a secret!</span></i></b><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Calibri","sans-serif";color:black"> <o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><a href="https://www.facebook.com/pages/Stephen-M-Waltar-PS/663832273655743" target="_blank"><span style="font-family:"Calibri","sans-serif";text-decoration:none"><img border="0" width="32" height="32" id="Picture_x0020_5" src="cid:image002.png@01D08277.7CC70040" alt="facebook"></span></a><span style="font-family:"Calibri","sans-serif";color:black">
</span><a href="https://twitter.com/WaltarLaw" target="_blank"><span style="font-family:"Calibri","sans-serif";text-decoration:none"><img border="0" width="32" height="32" id="Picture_x0020_4" src="cid:image003.png@01D08277.7CC70040" alt="twitter"></span></a><span style="font-family:"Calibri","sans-serif";color:black"> </span><a href="http://www.linkedin.com/company/3173783?trk=tyah" target="_blank"><span style="font-family:"Calibri","sans-serif";text-decoration:none"><img border="0" width="32" height="32" id="Picture_x0020_3" src="cid:image004.png@01D08277.7CC70040" alt="linkedin"></span></a><span style="font-family:"Calibri","sans-serif";color:black"> </span><a href="https://plus.google.com/u/0/114715232767415279995" target="_blank"><span style="font-family:"Calibri","sans-serif";text-decoration:none"><img border="0" width="32" height="32" id="Picture_x0020_2" src="cid:image005.png@01D08277.7CC70040" alt="g-plus-icon-32x32"></span></a><span style="font-family:"Calibri","sans-serif";color:black"> </span><a href="http://www.youtube.com/StephenMWaltarPS" target="_blank"><span style="font-family:"Calibri","sans-serif";text-decoration:none"><img border="0" width="32" height="32" id="Picture_x0020_1" src="cid:image006.png@01D08277.7CC70040" alt="youtube"></span></a><span style="font-family:"Calibri","sans-serif";color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><i><u><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">Circular 230 Warning</span></u></i><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">: This communication is
not intended to constitute tax advice and may not be used by any person or entity for the purpose of avoiding penalties that may be imposed by the Internal Revenue Service.<o:p></o:p></span></i></p>
<p class="MsoNormal" style="background:white"><i><u><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">Confidentiality Notice</span></u></i><i><span style="font-size:10.0pt;font-family:"Calibri","sans-serif";color:black">: The information
contained herein and any attachments are a private communication sent by the Law Firm of Stephen M. Waltar, PS and may contain confidential and/or legally privileged information meant solely for the intended recipient. If you are not the intended recipient,
you are hereby notified that any use, dissemination, distribution, forwarding or any form of copying of this communication is strictly prohibited. Please notify the sender immediately by replying to this message, then delete the e-mail and any attachments
from your system.<o:p></o:p></span></i></p>
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