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<DIV style="FONT-SIZE: 12pt; FONT-FAMILY: 'Calibri'; COLOR: #000000">
<DIV>I don’t get it. M. Silver WSBA No. 3786</DIV>
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style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV style="FONT: 10pt tahoma">
<DIV> </DIV>
<DIV style="BACKGROUND: #f5f5f5">
<DIV style="font-color: black"><B>From:</B> <A title=sam@furgasons.com
href="mailto:sam@furgasons.com">Sam Furgason</A> </DIV>
<DIV><B>Sent:</B> Thursday, July 02, 2015 2:15 PM</DIV>
<DIV><B>To:</B> <A title=wsbapt@lists.wsbarppt.com
href="mailto:wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</A>
</DIV>
<DIV><B>Subject:</B> Re: [WSBAPT] Help.</DIV></DIV></DIV>
<DIV> </DIV></DIV>
<DIV
style='FONT-SIZE: small; TEXT-DECORATION: none; FONT-FAMILY: "Calibri"; FONT-WEIGHT: normal; COLOR: #000000; FONT-STYLE: normal; DISPLAY: inline'>
<DIV class=WordSection1>
<P class=MsoNormal><FONT size=3 face=Calibri><SPAN
style="FONT-SIZE: 12pt">Doug,<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face=Calibri><SPAN style="FONT-SIZE: 12pt">See
attached, if it comes through. If not, not
important.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face=Calibri><SPAN style="FONT-SIZE: 12pt">S
<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face=Calibri><SPAN
style="FONT-SIZE: 12pt"><o:p></o:p></SPAN></FONT> </P>
<DIV>
<DIV
style="BORDER-TOP: #e1e1e1 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; FONT-WEIGHT: bold">From:</SPAN></FONT></B>
wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<B><SPAN style="FONT-WEIGHT: bold">On Behalf Of </SPAN></B>Douglas
Bratt<BR><B><SPAN style="FONT-WEIGHT: bold">Sent:</SPAN></B> Wednesday, July 01,
2015 7:41 PM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> WSBA Probate
& Trust Listserv<BR><B><SPAN style="FONT-WEIGHT: bold">Subject:</SPAN></B>
Re: [WSBAPT] Help.<o:p></o:p></P></DIV></DIV>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Sam:<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">That was my memory (including the fact
that no Affidavit is required), but I just could not put my hands on the WAC to
confirm my gut on this one.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Thanks so much for the
input.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Now, we must both go
home.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Best
Regards,<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d">Doug Bratt<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=4 face="Lucida Calligraphy"><SPAN
style='FONT-SIZE: 13.5pt; FONT-FAMILY: "Lucida Calligraphy"; COLOR: #1f497d'>Douglas
J. Bratt</SPAN></FONT><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Lucida Calligraphy"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Lucida Calligraphy"; COLOR: #1f497d'>Lawyer</SPAN></FONT><FONT
color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'><IMG
id=_x0000_i1025 alt="Envelope scaled Foster"
src="cid:7B09426388A243B2A43AD4758BBA920D@martinHP" width=176
height=179><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'>Office:
(360) 213-2040 <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'>Fax:
(360) 213-2030<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'>CONFIDENTIALITY
NOTICE: This email message may contain confidential or privileged
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<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'>NOTE:</SPAN></FONT><FONT
color=#1f497d size=2 face="Times New Roman"><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'>
</SPAN></FONT><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'>I
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style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'>TAX
ADVICE NOTICE: IRS Circular 230 requires us to advise you that, if this
communication or any attachment contains any tax advice, the advice is not
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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 have any questions
about Circular 230 or would like to discuss our preparation of an opinion that
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style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif; COLOR: #1f497d'><o:p></o:p></SPAN></FONT> </P>
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style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=#1f497d size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
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style="FONT-SIZE: 11pt; COLOR: #1f497d"><o:p></o:p></SPAN></FONT> </P>
<DIV>
<DIV
style="BORDER-TOP: #b5c4df 1pt solid; BORDER-RIGHT: medium none; BORDER-BOTTOM: medium none; PADDING-BOTTOM: 0in; PADDING-TOP: 3pt; PADDING-LEFT: 0in; BORDER-LEFT: medium none; PADDING-RIGHT: 0in">
<P class=MsoNormal><B><FONT size=2 face=Tahoma><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; FONT-WEIGHT: bold'>From:</SPAN></FONT></B><FONT
size=2 face=Tahoma><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif'> <A
href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</A>
[<A
href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</A>]
<B><SPAN style="FONT-WEIGHT: bold">On Behalf Of </SPAN></B>Samuel M.
Meyler<BR><B><SPAN style="FONT-WEIGHT: bold">Sent:</SPAN></B> Wednesday, July
01, 2015 7:28 PM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> 'WSBA
Probate & Trust Listserv'<BR><B><SPAN
style="FONT-WEIGHT: bold">Subject:</SPAN></B> Re: [WSBAPT] Help.
[text]<o:p></o:p></SPAN></FONT></P></DIV></DIV>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt">Doug,<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN style="FONT-SIZE: 11pt">You
have to look to the definition of “Sale” and what it does NOT include.
<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black">“The transfer of an interest in real
property merely to secure a debt or the assignment of a security interest,
release of a security interest, satisfaction of a mortgage, or reconveyance
under the terms of a mortgage or deed of trust.” WAC
458-61A-102(17)(d)(iii).<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT color=black size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt; COLOR: black">In fact, no Affidavit is even
required. “<B><SPAN style="FONT-WEIGHT: bold">Affidavit not
required.</SPAN></B><SPAN class=apple-converted-space> </SPAN>The real
estate excise tax affidavit is not required nor accepted for the following
transactions including, but not limited to… (d) A mortgage or deed of trust,
satisfaction of mortgage, or <B><U><SPAN style="FONT-WEIGHT: bold">reconveyance
of a deed of trust</SPAN></U></B>…” WAC 458-61A-303(3). (Emphasis
added.)</SPAN></FONT><o:p></o:p></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<DIV>
<P class=MsoNormal><B><FONT color=blue size=2 face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; FONT-WEIGHT: bold; COLOR: blue'>Samuel
M. Meyler<o:p></o:p></SPAN></FONT></B></P>
<P class=MsoNormal style="MARGIN-BOTTOM: 12pt"><B><FONT color=blue size=2
face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; FONT-WEIGHT: bold; COLOR: blue'>Attorney
at Law </SPAN></FONT></B><FONT size=2><SPAN
style="FONT-SIZE: 10pt"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT color=blue size=2 face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; FONT-WEIGHT: bold; COLOR: blue'>Mail:</SPAN></FONT></B><FONT
color=blue size=2 face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; COLOR: blue'>
P.O. Box 777 <B><SPAN style="FONT-WEIGHT: bold">|</SPAN></B> Redmond, WA
98073-0777</SPAN></FONT><FONT size=2><SPAN
style="FONT-SIZE: 10pt"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT color=blue size=2 face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; FONT-WEIGHT: bold; COLOR: blue'>Location:</SPAN></FONT></B><FONT
color=blue size=2 face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; COLOR: blue'>
8201 164th Ave. NE, Suite 200 <B><SPAN style="FONT-WEIGHT: bold">|</SPAN></B>
Redmond, WA 98052</SPAN></FONT><FONT size=2><SPAN
style="FONT-SIZE: 10pt"><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><B><FONT color=blue size=2 face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; FONT-WEIGHT: bold; COLOR: blue'>Tel:</SPAN></FONT></B><FONT
color=blue size=2 face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; COLOR: blue'>
425.881.3680 <B><SPAN style="FONT-WEIGHT: bold">| Fax:</SPAN></B>
425.881.1457 <B><SPAN style="FONT-WEIGHT: bold">| Email:</SPAN></B> <A
href="mailto:samuel@meylerlegal.com">samuel@meylerlegal.com</A><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT color=blue size=2 face=Arial><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Arial",sans-serif; COLOR: blue'>
</SPAN></FONT><FONT size=2><SPAN
style="FONT-SIZE: 10pt"><o:p></o:p></SPAN></FONT></P>
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size=2><SPAN style="FONT-SIZE: 10pt"><o:p></o:p></SPAN></FONT></P>
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<DIV>
<DIV
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<P class=MsoNormal><B><FONT size=2 face=Tahoma><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif; FONT-WEIGHT: bold'>From:</SPAN></FONT></B><FONT
size=2 face=Tahoma><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Tahoma",sans-serif'> <A
href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</A>
[<A
href="mailto:wsbapt-bounces@lists.wsbarppt.com">mailto:wsbapt-bounces@lists.wsbarppt.com</A>]
<B><SPAN style="FONT-WEIGHT: bold">On Behalf Of </SPAN></B>Douglas
Bratt<BR><B><SPAN style="FONT-WEIGHT: bold">Sent:</SPAN></B> Wednesday, July 01,
2015 6:57 PM<BR><B><SPAN style="FONT-WEIGHT: bold">To:</SPAN></B> <A
href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</A><BR><B><SPAN
style="FONT-WEIGHT: bold">Subject:</SPAN></B> [WSBAPT]
Help.<o:p></o:p></SPAN></FONT></P></DIV></DIV>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt">Listmates:<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt">Please help an older practitioner, with a four digit bar
number, who really should not still be slaving away in the office close to 7:00
PM (so sayeth his spouse).<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN style="FONT-SIZE: 11pt">We
all know that when a debt is paid off, recording a Full Reconveyance (Deed) is
not subject to Real Estate Excise Tax, just as a Satisfaction of Mortgage is not
subject to REET.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN style="FONT-SIZE: 11pt">I
have known that for years, but cannot put my hands, or eyes, on the WAC that
provides an exemption from REET in this sort of
case.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN style="FONT-SIZE: 11pt">Is
there a specific WAC that says that no REET Affidavit is needed when,
essentially, wiping out the security interest? If a REET Affidavit is
still required, what is the WAC that provides for the
exemption?<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN style="FONT-SIZE: 11pt">I
won’t wait till I get an answer, since most of you are wise enough to have gone
home prior to this hour.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt">Thanks for your attention to my temporary lapse of
knowledge, otherwise known, in some circles as a brain f- - -
<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN style="FONT-SIZE: 11pt">Best
Regards,<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN style="FONT-SIZE: 11pt">Doug
Bratt<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=4 face="Lucida Calligraphy"><SPAN
style='FONT-SIZE: 13.5pt; FONT-FAMILY: "Lucida Calligraphy"'>Douglas J.
Bratt</SPAN></FONT><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Lucida Calligraphy"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Lucida Calligraphy"'>Lawyer</SPAN></FONT><FONT
size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><IMG
id=Picture_x0020_1 border=0 alt="Envelope scaled Foster"
src="cid:7B09426388A243B2A43AD4758BBA920D@martinHP" width=176
height=179><o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Office: (360)
213-2040 <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>Fax: (360)
213-2030<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>CONFIDENTIALITY
NOTICE: This email message may contain confidential or privileged
information. If you have received this message by mistake, please do not
review, disclose, copy, or distribute the email. Instead, please notify us
immediately by replying to this message or telephoning us. Thank
you.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'> <o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>NOTE:</SPAN></FONT><FONT
size=2 face="Times New Roman"><SPAN
style='FONT-SIZE: 10pt; FONT-FAMILY: "Times New Roman",serif'>
</SPAN></FONT><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>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></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'>TAX ADVICE NOTICE:
IRS Circular 230 requires us to advise you that, 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 have any questions about Circular 230 or
would like to discuss our preparation of an opinion that conforms to these IRS
rules.<o:p></o:p></SPAN></FONT></P>
<P class=MsoNormal><FONT size=3 face="Times New Roman"><SPAN
style='FONT-SIZE: 12pt; FONT-FAMILY: "Times New Roman",serif'><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P>
<P class=MsoNormal><FONT size=2 face=Calibri><SPAN
style="FONT-SIZE: 11pt"><o:p></o:p></SPAN></FONT> </P></DIV>
<P>
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