<div dir="ltr">Thanks for the reply. The client won't be diluting his interest... I don't think. The relinquished property was worth about $2M and the replacement property is worth about $10M. He will be putting in all of this proceeds into the replacement property and more. And, the percentage interest among him and his children before and after the transfer into the LLC will be exactly the same. I advised him to take title with his children as tenants in common (and not through an LLC that is jointly owned by them). The only decision point will be when to make the transfer into the LLC.<div><br></div><div>Thanks again.</div></div><div class="gmail_extra"><br><div class="gmail_quote">On Mon, Feb 8, 2016 at 2:31 PM, Mary L. Stone <span dir="ltr"><<a href="mailto:mlstone@rockisland.com" target="_blank">mlstone@rockisland.com</a>></span> wrote:<br><blockquote class="gmail_quote" style="margin:0 0 0 .8ex;border-left:1px #ccc solid;padding-left:1ex"><div lang="EN-US" link="blue" vlink="purple"><div><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1f497d">Your client (or you) need to discuss this with the exchange facilitator who will be up on all the rules. As I recall, you want to wait at least a year before exchanging out, but at least to cross a tax year. Plus, isn’t your client diluting his/her interest when transferring into an LLC with other members?<u></u><u></u></span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1f497d"><u></u> <u></u></span></p><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1f497d"><u></u> <u></u></span></p><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""> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Jennifer Sohn<br><b>Sent:</b> Monday, February 08, 2016 12:38 PM<span class=""><br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Q re 1031<u></u><u></u></span></span></p><p class="MsoNormal"><u></u> <u></u></p><div><p class="MsoNormal">It is. I'm not concerned about that requirement. The crux of my issue is that I am uneasy telling him that it is okay to do something right after closing that he could not have done at closing. Because of the "same taxpayer" rule, he can't purchase the replacement property through a multi-member LLC. He would have to purchase it individually or his living trust or a single-member LLC. If he couldn't have purchased it through a multi-member LLC at closing, I am uneasy telling him that it is okay to do it right after closing (i.e., transfer all the interests into the multi-member LLC right after closing). <u></u><u></u></p></div><div><div class="h5"><div><p class="MsoNormal"><u></u> <u></u></p><div><p class="MsoNormal">On Mon, Feb 8, 2016 at 12:20 PM, John J. Sullivan <<a href="mailto:sullaw@comcast.net" target="_blank">sullaw@comcast.net</a>> wrote:<u></u><u></u></p><div><div><p class="MsoNormal">Its still being held for investment inside the LLC, not?<u></u><u></u></p></div><div><p class="MsoNormal"><u></u> <u></u></p></div><div><p class="MsoNormal">John Sullivan<br><br>Sent from my iPhone<u></u><u></u></p></div><div><p class="MsoNormal" style="margin-bottom:12.0pt"><br>On Feb 8, 2016, at 9:00 AM, Mark Higgins <<a href="mailto:markthiggins@gmail.com" target="_blank">markthiggins@gmail.com</a>> wrote:<u></u><u></u></p></div><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><div><div><p class="MsoNormal"><span style="font-size:18.0pt">There is a requirement that the replacement property be "held for investment." You might do some research on this in a situation where the taxpayer already intends to transfer the property at the time he receives it.<u></u><u></u></span></p></div><div><p class="MsoNormal"><span style="font-size:18.0pt"><u></u> <u></u></span></p></div><div><p class="MsoNormal"><span style="font-size:18.0pt">Mark<u></u><u></u></span></p></div></div><div><div><div><p class="MsoNormal"><u></u> <u></u></p><div><p class="MsoNormal">On Mon, Feb 8, 2016 at 6:16 AM, Jennifer Sohn <<a href="mailto:jennifer@sohn-law.com" target="_blank">jennifer@sohn-law.com</a>> wrote:<u></u><u></u></p><div><div><p class="MsoNormal">I see, thanks for the clarification.<br><br>Sent from my iPhone<u></u><u></u></p></div><div><div><div><p class="MsoNormal" style="margin-bottom:12.0pt"><br>On Feb 7, 2016, at 11:25 PM, John J. Sullivan <<a href="mailto:sullaw@comcast.net" target="_blank">sullaw@comcast.net</a>> wrote:<u></u><u></u></p></div><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><div><p class="MsoNormal">I don't see the basis or incentive for trying to impose the step transaction doctrine or the new substantiality doctrine as long as the deferred 1031 transaction is "old and cold" when the 721 transaction is carried out. It just has to be the same person receiving the replacement property. What he does with it next is an independent transaction. <u></u><u></u></p></div><div><p class="MsoNormal"><u></u> <u></u></p></div><div><p class="MsoNormal">John Sullivan<br><br>Sent from my iPhone<u></u><u></u></p></div><div><p class="MsoNormal" style="margin-bottom:12.0pt"><br>On Feb 7, 2016, at 10:07 PM, Jennifer Sohn <<a href="mailto:jennifer@sohn-law.com" target="_blank">jennifer@sohn-law.com</a>> wrote:<u></u><u></u></p></div><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><div><p class="MsoNormal">Thanks. So, under 1031, even though my client could not have purchased through a family LLC, it is still okay to put his interest into a family LLC soon after closing? I just wanted to make sure that I avoid any step transaction type argument by the IRS. Would appreciate your thoughts on this.<u></u><u></u></p><div><p class="MsoNormal"><u></u> <u></u></p></div><div><p class="MsoNormal">Thanks,<u></u><u></u></p><div><p class="MsoNormal"><u></u> <u></u></p><div><p class="MsoNormal"><u></u> <u></u></p><div><p class="MsoNormal">On Sun, Feb 7, 2016 at 4:51 PM, John J. Sullivan <<a href="mailto:sullaw@comcast.net" target="_blank">sullaw@comcast.net</a>> wrote:<u></u><u></u></p><div><div><p class="MsoNormal">The RLT is a disregarded entity, so it doesn't matter if he or the RLT take title to the substitute property. <u></u><u></u></p></div><div><p class="MsoNormal"><u></u> <u></u></p></div><div><p class="MsoNormal">Not so the family LLC. I would make sure the two steps are separate transactions. Maybe wait a months before contributing the new property to the LLC. All should do it at once so Sec. 721 treatment is clear. <u></u><u></u></p></div><div><p class="MsoNormal"><u></u> <u></u></p></div><div><p class="MsoNormal">John Sullivan<br><br>Sent from my iPhone<u></u><u></u></p></div><div><div><div><p class="MsoNormal" style="margin-bottom:12.0pt"><br>On Feb 7, 2016, at 4:38 PM, Jennifer Sohn <<a href="mailto:jennifer@sohn-law.com" target="_blank">jennifer@sohn-law.com</a>> wrote:<u></u><u></u></p></div><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><div><p class="MsoNormal">I have a client who is engaging in a 1031 exchange. He recently sold real property that he owned through his living trust. In purchasing the replacement property, my understanding is that he needs to purchase it through his living trust (because that is who sold the relinquished property) or through an LLC where the living trust is a sole member. He will purchase the replacement property with his children as tenants-in-common. <u></u><u></u></p><div><p class="MsoNormal"><u></u> <u></u></p></div><div><p class="MsoNormal">Soon after the 1031 exchange, he is planning on setting up an LLC with his living trust and his children (the tenants-in-common) as members. Does this transaction (putting his interest into an LLC that is owned not solely by the living trust but also his children) affect the 1031 tax deferral? My understanding is that he would not be able to purchase through an LLC that has multi-members, so I am wondering if he is able to do that right after the 1031 exchange closes.<u></u><u></u></p></div><div><p class="MsoNormal"><u></u> <u></u></p></div><div><p class="MsoNormal">Thanks.<u></u><u></u></p><div><p class="MsoNormal"><u></u> <u></u></p></div><div><p class="MsoNormal"><u></u> <u></u></p></div><div><div><p class="MsoNormal"><u></u> <u></u></p></div><p class="MsoNormal">-- <u></u><u></u></p><div><div><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Best regards,</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Jennifer Y. Sohn</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Attorney at Law</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">(Licensed in CA and WA)</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Sohn Law PLLC</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">10900 NE 4th Street, Suite 1850</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Bellevue, WA 98004</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Tel: <a href="tel:206.617.7874" value="+12066177874" target="_blank">206.617.7874</a></span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Fax: <a href="tel:425.732.9748" value="+14257329748" target="_blank">425.732.9748</a> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Email: <a href="mailto:jennifer@sohn-law.com" target="_blank"><span style="color:#0563c1">jennifer@sohn-law.com</span></a></span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"><a href="http://www.sohn-law.com/" target="_blank"><span style="color:#0563c1">http://www.sohn-law.com</span></a></span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Confidential. This electronic mail transmission and any accompanying documents contain information belonging to the sender which may be confidential and legally privileged. This information is intended only for the use of the individual or entity to whom this electronic mail transmission was sent as indicated above. If you are not the intended recipient, any disclosure, copying, distribution, or action taken in reliance on the contents of the information contained in this transmission is strictly prohibited. If you have received this transmission in error, please delete the message. Thank you.</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Circular 230 Disclaimer. Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and may not be used, 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.</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p></div></div></div></div></div></div></blockquote></div></div><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><p class="MsoNormal">_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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><u></u><u></u></p></div></blockquote></div><p class="MsoNormal"><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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><u></u><u></u></p></div><p class="MsoNormal"><br><br clear="all"><u></u><u></u></p><div><p class="MsoNormal"><u></u> <u></u></p></div><p class="MsoNormal">-- <u></u><u></u></p><div><div><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Best regards,</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Jennifer Y. 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This electronic mail transmission and any accompanying documents contain information belonging to the sender which may be confidential and legally privileged. This information is intended only for the use of the individual or entity to whom this electronic mail transmission was sent as indicated above. If you are not the intended recipient, any disclosure, copying, distribution, or action taken in reliance on the contents of the information contained in this transmission is strictly prohibited. If you have received this transmission in error, please delete the message. Thank you.</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Circular 230 Disclaimer. Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and may not be used, 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.</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p></div></div></div></div></div></div></div></blockquote><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><p class="MsoNormal">_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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><u></u><u></u></p></div></blockquote></div></blockquote><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><p class="MsoNormal">_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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><u></u><u></u></p></div></blockquote></div></div></div><p class="MsoNormal"><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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><u></u><u></u></p></div><p class="MsoNormal"><br><br clear="all"><br>-- <u></u><u></u></p></div></div><div><div><div><div><p class="MsoNormal">Mark T. Higgins<br>Mark T. Higgins, P.C.<u></u><u></u></p></div><div><p class="MsoNormal">P.O. Box 57<br>Darrington, WA 98241<br><a href="tel:206-491-2420" target="_blank">206-491-2420</a><u></u><u></u></p></div></div></div></div></div></div></blockquote><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><div><p class="MsoNormal">_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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><u></u><u></u></p></div></blockquote></div><p class="MsoNormal"><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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><u></u><u></u></p></div><p class="MsoNormal"><br><br clear="all"><u></u><u></u></p><div><p class="MsoNormal"><u></u> <u></u></p></div><p class="MsoNormal">-- <u></u><u></u></p><div><div><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Best regards,</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Jennifer Y. Sohn</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Attorney at Law</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">(Licensed in CA and WA)</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Sohn Law PLLC</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">10900 NE 4th Street, Suite 1850</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Bellevue, WA 98004</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Tel: <a href="tel:206.617.7874" value="+12066177874" target="_blank">206.617.7874</a></span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Fax: <a href="tel:425.732.9748" value="+14257329748" target="_blank">425.732.9748</a> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Email: <a href="mailto:jennifer@sohn-law.com" target="_blank"><span style="color:#0563c1">jennifer@sohn-law.com</span></a></span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"><a href="http://www.sohn-law.com/" target="_blank"><span style="color:#0563c1">http://www.sohn-law.com</span></a></span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Confidential. This electronic mail transmission and any accompanying documents contain information belonging to the sender which may be confidential and legally privileged. This information is intended only for the use of the individual or entity to whom this electronic mail transmission was sent as indicated above. If you are not the intended recipient, any disclosure, copying, distribution, or action taken in reliance on the contents of the information contained in this transmission is strictly prohibited. If you have received this transmission in error, please delete the message. Thank you.</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black"> </span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p><p style="margin:0in;margin-bottom:.0001pt;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10.0pt;font-family:"Georgia","serif";color:black">Circular 230 Disclaimer. Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and may not be used, 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.</span><span style="font-size:10.0pt;color:black"><u></u><u></u></span></p></div></div></div></div></div></div></div><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" rel="noreferrer" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><br></blockquote></div><br><br clear="all"><div><br></div>-- <br><div class="gmail_signature"><div dir="ltr"><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Best regards,<u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif"> <u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Jennifer Y. Sohn<u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Attorney at Law<u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">(Licensed in CA and WA)<u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Sohn Law PLLC<u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px"><font face="georgia, serif"><span style="background-image:initial;background-position:initial;background-repeat:initial">10900 NE 4th Street, Suite 1850</span><u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px"><font face="georgia, serif"><span style="background-image:initial;background-position:initial;background-repeat:initial">Bellevue, WA 98004</span><u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Tel: <a rel="nofollow" style="margin:0px;padding:0px;text-decoration:underline;color:rgb(25,106,212);outline:none;background:transparent">206.617.7874</a><u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Fax: <a rel="nofollow" style="margin:0px;padding:0px;text-decoration:underline;color:rgb(25,106,212);outline:none;background:transparent">425.732.9748</a> <u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Email: <a rel="nofollow" href="mailto:jennifer@sohn-law.com" style="margin:0px;padding:0px;color:rgb(25,106,212);outline:none;background:transparent" target="_blank"><span style="color:rgb(5,99,193)">jennifer@sohn-law.com</span></a><u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif"><a rel="nofollow" href="http://www.sohn-law.com/" style="margin:0px;padding:0px;color:rgb(25,106,212);outline:none;background:transparent" target="_blank"><span style="color:rgb(5,99,193)">http://www.sohn-law.com</span></a><u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif"> <u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Confidential. This electronic mail transmission and any accompanying documents contain information belonging to the sender which may be confidential and legally privileged. This information is intended only for the use of the individual or entity to whom this electronic mail transmission was sent as indicated above. If you are not the intended recipient, any disclosure, copying, distribution, or action taken in reliance on the contents of the information contained in this transmission is strictly prohibited. If you have received this transmission in error, please delete the message. Thank you.<u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif"> <u></u><u></u></font></p><p style="margin:0px;padding:0px;color:rgb(0,0,0);font-size:13px;background-image:initial;background-position:initial;background-repeat:initial"><font face="georgia, serif">Circular 230 Disclaimer. Any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be used, and may not be used, 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.</font></p></div></div>
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