<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=us-ascii"><meta name=Generator content="Microsoft Word 12 (filtered medium)"><style><!--
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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Fed tax exemption for 2015 is $5.43M. Up from $5.34M in 2014. Haven’t heard yet what 2016 will be. <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><div><p class=MsoNormal style='text-autospace:none'><b><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Dan J. Cadagan III<o:p></o:p></span></b></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Spokane, WA<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>1-509-744-3440<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:11.0pt;font-family:"Arial","sans-serif";color:#1F497D'>Dan@CadaganLaw.com<o:p></o:p></span></p><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;color:gray'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;color:gray'>Confidentiality Notice: The information contained in this email and any accompanying attachment(s) is intended only for the use of the intended recipient and may be confidential and/or privileged information. As to any reader of this communication who is not the intended recipient, any unauthorized use, disclosure or copying is strictly prohibited, and may be unlawful. If you received this communication in error, please immediately notify the sender by return email, and delete the original message from your system and all copies as well. Thank you. </span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><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><p class=MsoNormal style='text-autospace:none'><span style='font-size:10.0pt;color:gray'>Please be advised that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used or relied upon, and cannot be used or relied upon, for the purpose of (i) avoiding penalties under the Internal Revenue Code, or(ii) promoting, marketing or recommending to another party any transaction or matter addressed herein. <o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><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>Josh Grant<br><b>Sent:</b> Monday, September 28, 2015 1:46 PM<br><b>To:</b> wsbar trust<br><b>Subject:</b> [WSBAPT] 2015 U S estate tax exemption<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>Is the exemption for 2015 still $5,340,000 or did it go up in 2015? What will it be in 2016?<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>thanks<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>Joshua F. Grant, PS<br>Attorney at Law<br>P. O. Box 619<br>Wilbur, WA 99185<br>tel 509 647 5578<br>fax 509 647 2734<o:p></o:p></span></p></div></div></div></div></body></html>