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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;color:#1F497D'>Watch out as to use of disclaimer.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>It is common that we think that a disclaimer of a one-half share of the Estate will result in the other equal Beneficiary getting the whole of the asset. (I know that I sometimes get this concept wrong, thinking that a little do-it-yourself re-arranging of a plan of distribution can be easily accomplished by using a disclaimer.)<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>BUT, the statute related to a Disclaimer would result in the heirs of the Disclaiming Individual succeeding that person as to the receipt of the half interest in the asset. RCW 11.86.041 (1) provides that upon execution of the Disclaimer, “</span><span style='font-size:11.0pt;color:#545454'>the interest disclaimed shall pass as if the beneficiary had died immediately prior to the date of the transfer of the interest. The disclaimer shall relate back to this date for all purposes.”</span><span style='font-size:11.0pt;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Cleanest way is to leave a paper trail. It gets distributed to the two individuals from the PR of the Estate. Then, gift of Brother’s one-half interest to Brother 2.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>I don’t know how much a one-half interest would be worth, but we are getting to the end of the year, and $28K of transfer could take place ($14K in 2015 and $14K early in 2016) using the annual exclusion. Then, gift tax return would have to be filed for only the net value of the one-half interest that exceeds the $28K.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Good luck.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Regards,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;color:#1F497D'>Doug Bratt<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;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><span style='font-size:13.5pt;font-family:"Lucida Calligraphy";color:#1F497D'>Douglas J. Bratt</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Lucida Calligraphy";color:#1F497D'>Lawyer</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><img width=220 height=224 id="_x0000_i1029" src="cid:image005.jpg@01D1215B.AE8E0AA0" alt="Envelope scaled Foster"><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Office: (360) 213-2040 <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'> Fax: (360) 213-2030<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>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></p><p class=MsoNormal><span style='color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>NOTE:</span><span style='font-size:10.0pt;color:#1F497D'> </span><span style='color:#1F497D'>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='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='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 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></p><p class=MsoNormal><span style='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><span style='font-size:11.0pt;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><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>Heather deVrieze<br><b>Sent:</b> Tuesday, November 17, 2015 4:42 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Real Property in Probate [auto-ip]<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Mieko,<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><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Just to be clear, I don’t think you need to record after completion of probate necessarily, but after deed to both sons in distribution of the estate is recorded.<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><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>It may also possible to have son 2 execute a disclaimer for the same effect. If it is a straight up gift, consider the potential gift tax consequence.<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><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Heather<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><span style='font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D'>Heather S. de Vrieze</span><b><span style='font-size:16.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><br></span></b><i><span style='font-size:11.0pt;font-family:"Garamond","serif";color:#1F497D'>Attorney-at-Law<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-size:11.0pt;font-family:"Garamond","serif";color:#1F497D'><img width=264 height=147 id="Picture_x0020_3" src="cid:image001.jpg@01D12159.81266C80" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><i><span style='font-family:"Garamond","serif";color:#1F497D'><o:p></o:p></span></i></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>3909 California Avenue SW<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>Seattle, WA 98116-3705 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>(206)938-5500 <o:p></o:p></span></p><p class=MsoNormal><a href="mailto:heatherd@westseattlelaw.com"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>heatherd@westseattlelaw.com</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><a href="http://www.westseattlelaw.com/"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>www.westseattlelaw.com</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:Nyala;color:#44524E'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#002E8A'>Click here to connect with de Vrieze | Carney on Facebook: </span></b><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";text-decoration:none'><img border=0 width=139 height=42 id="_x0000_i1026" src="cid:image002.png@01D12159.81266C80" alt="FB Logo"></span></b></a><span style='font-size:11.0pt;font-family:Nyala;color:#44524E'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#A6A6A6'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#A6A6A6'>CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.</span><span style='font-size:16.0pt;font-family:"Cambria","serif";color:blue'><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><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri","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>On Behalf Of </b>Mieko Shikuma<br><b>Sent:</b> Tuesday, November 17, 2015 4:06 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] Real Property in Probate<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>Thank you, Heather.<o:p></o:p></p><div><p class=MsoNormal>Just for clarification, the real property is the only asset in this WA probate.<o:p></o:p></p></div><div><p class=MsoNormal>I think I will do as you suggest. I will get the QCD and REET executed in advance (in case Son 2 dies before completion of probate) and record it after completion of probate. <o:p></o:p></p></div></div><div><p class=MsoNormal><br clear=all><o:p></o:p></p><div><div><p class=MsoNormal>Best regards,<br><br>Ms. Mieko Shikuma<br>Shikuma Law Offices, PLLC<br><br>1833 N. 105th St suite 101<br>Seattle, WA 98133<br>206 853 1541<br><a href="http://www.shikumalaw.com" target="_blank">www.shikumalaw.com</a><br><br>The addressee of this email is the only intended recipient. If you receive this email in error, please notify me immediately of the error and then erase it from your computer system.<br><br>This email provides only general legal information, and not specific legal advice. Information contained in any email is not a substitute for a personal consultation with an attorney. This message does not provide any legal advice, imply an attorney-client relationship, and does not contain the signature of the sender or any other party. Do not rely on this message without specific authorization from the sender.<br><br>You are not a client of this law firm unless you have paid a retainer and signed an attorney/client agreement for representation.<br><br>Circular 230 Disclosure: Pursuant to recently-enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any tax-related matters<br>addressed herein.<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>On Tue, Nov 17, 2015 at 3:47 PM, Heather deVrieze <<a href="mailto:heatherd@westseattlelaw.com" target="_blank">heatherd@westseattlelaw.com</a>> wrote:<o:p></o:p></p><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-top:5.0pt;margin-right:0in;margin-bottom:5.0pt'><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>If this is a situation of a true quit claim, i.e. son 2 is entitled to his ½ of the property, isn’t getting non-pro rata distribution of other estate assets and is simply “giving” his interest to his brother, I would distribute from estate (Personal Representative deed to both sons) then have son 2’s QCD recorded.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>If there is something else going on, my answer might be different.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Heather</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D'>Heather S. de Vrieze</span><b><span style='font-size:16.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><br></span></b><i><span style='font-size:11.0pt;font-family:"Garamond","serif";color:#1F497D'>Attorney-at-Law</span></i><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-size:11.0pt;font-family:"Garamond","serif";color:#1F497D'><img border=0 width=369 height=205 id="Picture_x0020_1" src="cid:image003.jpg@01D12159.81266C80" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>3909 California Avenue SW</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>Seattle, WA 98116-3705 </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><a href="tel:%28206%29938-5500" target="_blank"><span style='font-size:10.0pt;font-family:Nyala'>(206)938-5500</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><a href="mailto:heatherd@westseattlelaw.com" target="_blank"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>heatherd@westseattlelaw.com</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><a href="http://www.westseattlelaw.com/" target="_blank"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>www.westseattlelaw.com</span></a><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span 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style='font-size:8.0pt;font-family:"Calibri","sans-serif";color:#A6A6A6'>CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> </span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>wsbapt-bounces@lists.wsbarppt.com</span></a><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'> [mailto:</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>wsbapt-bounces@lists.wsbarppt.com</span></a><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>] <b>On Behalf Of </b>Mieko Shikuma<br><b>Sent:</b> Tuesday, November 17, 2015 2:57 PM<br><b>To:</b> WSBA Probate & Trust Listserv <</span><a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank"><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>wsbapt@lists.wsbarppt.com</span></a><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'>><br><b>Subject:</b> [WSBAPT] Real Property in Probate</span><o:p></o:p></p><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><div><div><div><div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Dear Real Property guru, <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><br>Probate procedure will distribute a real property to Son 1 and Son 2 equally. <o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Son 1 is the PR. <o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'>Before completion of the probate, Son 2 will execute a QCD to Son 1. <o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Question: <o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'>1. Should the PR's deed just distribute the real property to just Son 1 since Son 2 has already executed a QCD for the benefit of Son 1? <o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'>2. Should the PR still distribute the real property to Son 1 and Son 2 equally on PR's deed and let the QCD operate and Son 2's after acquired interest go to Son 1?<o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'>3. What is the title company's perspective? <o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Thank you.<o:p></o:p></p><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Best regards,<br><br>Ms. Mieko Shikuma<br>Shikuma Law Offices, PLLC<br><br>1833 N. 105th St suite 101<br>Seattle, WA 98133<br><a href="tel:206%20853%201541" target="_blank">206 853 1541</a><br><a href="http://www.shikumalaw.com" target="_blank">www.shikumalaw.com</a><br><br>The addressee of this email is the only intended recipient. If you receive this email in error, please notify me immediately of the error and then erase it from your computer system.<br><br>This email provides only general legal information, and not specific legal advice. Information contained in any email is not a substitute for a personal consultation with an attorney. 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Do not rely on this message without specific authorization from the sender.<br><br>You are not a client of this law firm unless you have paid a retainer and signed an attorney/client agreement for representation.<br><br>Circular 230 Disclosure: Pursuant to recently-enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any tax-related matters<br>addressed herein.<o:p></o:p></p></div></div></div></div></div></div></div><p class=MsoNormal><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p></blockquote></div><p class=MsoNormal><o:p> </o:p></p></div></div></body></html>