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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='tab-interval:.5in'><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman";color:#1F497D'>Deceased is the grantor, survivor is grantee.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman";color:#1F497D'>Also, when you complete the REETA, the WAC for inheritance tax exemption is suspended while the DOR writes new rules, so cite to one of the sections of the RCW instead. This per memo from DOR.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-outline-level:4'><b><span style='mso-fareast-font-family:"Times New Roman"'>RCW 82.45.197<o:p></o:p></span></b></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-outline-level:4'><b><span style='mso-fareast-font-family:"Times New Roman"'>Exemptions—Inheritance—Documents required.<o:p></o:p></span></b></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>*** CHANGE IN 2016 *** (SEE <a href="http://lawfilesext.leg.wa.gov/biennium/2015-16/Pdf/Bills/Session%20Laws/House/2539-S.SL.pdf">2539-S.SL</a>) ***<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>In order to receive an exemption from the tax in this chapter on real property transferred as a result of inheritance under RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.45.010">82.45.010</a>(3)(a), the following documentation must be provided:<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>(1) If the property is being transferred under the terms of a community property agreement, a copy of the recorded agreement and a certified copy of the death certificate;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>(2) If the property is being transferred under the terms of a trust instrument, a certified copy of the death certificate and a copy of the trust instrument showing the authority of the grantor;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>(3) If the property is being transferred under the terms of a probated will, a certified copy of the letters testamentary or in the case of intestate administration, a certified copy of the letters of administration showing that the grantor is the court-appointed executor, executrix, or administrator, and a certified copy of the death certificate;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>(4) In the case of joint tenants with right of survivorship and remainder interests, a certified copy of the death certificate is recorded to perfect title;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>(5) If the property is being transferred pursuant to a court order, a certified copy of the court order requiring the transfer, and confirming that the grantor is required to do so under the terms of the order;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>(6) If the community property interest of the decedent is being transferred to a surviving spouse or surviving domestic partner absent the documentation set forth in subsections (1) through (5) of this section, a certified copy of the death certificate and a signed affidavit from the surviving spouse or surviving domestic partner affirming that he or she is the sole and rightful heir to the property; or<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='mso-fareast-font-family:"Times New Roman"'>(7) If the property is being transferred pursuant to a transfer on death deed, a certified copy of the death certificate is recorded to perfect title.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>Em. Mike@winslegal.com<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#1F497D;mso-no-proof:yes'>This message is from an attorney, so it’s confidential. If you are not the intended recipient, it’s too late to stop reading this message, but you may not use it for any improper purpose. Huge Disclaimer available upon request.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Jennifer Sohn<br><b>Sent:</b> Tuesday, June 28, 2016 10:13 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Probate or no probate<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>One quick follow up question on the Lack of Probate Affidavit. On the REETA that goes with the Affidavit, who would I list as the Grantor? Is it the H&W? I am assuming the Grantee is the surviving spouse.<o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Thanks,<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><div><p class=MsoNormal>Jennifer<o:p></o:p></p></div></div><div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>On Tue, Jun 28, 2016 at 1:57 PM, Mike Winslow <<a href="mailto:mike@winslegal.com" target="_blank">mike@winslegal.com</a>> wrote:<o:p></o:p></p><p class=MsoNormal style='mso-outline-level:1'>Yes, one deed from Husband to the Trust.<br> I name the grantor as follows: "Harold Smith, a single man and as<br>surviving spouse of Nessie Smith". This on the basis that "Harold Smith and<br>Nessie Smith, Husband and Wife" is the identity of the "Grantee" on the<br>original vesting deed.<br><br>Michael A. Winslow<br>1204 Cleveland Ave.<br>Mount Vernon, WA 98273<br>Ph. <a href="tel:360-336-3321">360-336-3321</a><br>Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><br><br>This message is from an attorney, so it’s confidential. If you are not the<br>intended recipient, it’s too late to stop reading this message, but you may<br>not use it for any improper purpose. Huge Disclaimer available upon request.<br><br><br>-----Original Message-----<br>From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a><br>[mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] On Behalf Of Jennifer Sohn<br>Sent: Tuesday, June 28, 2016 1:28 PM<br>To: WSBA Probate & Trust Listserv<br>Subject: Re: [WSBAPT] Probate or no probate<br><br>Great, thank you. Then, I am assuming I don't need a separate deed to<br>transfer the decedent's 50% interest to the surviving spouse and that I can<br>get a statutory warranty deed with surviving spouse as grantor and his trust<br>and the grantee. Is that correct?<br><br>I will of course get the lack of probate with REETA filed as well.<br><br>Thanks,<br><br>Jennifer<br><br><br>> On Jun 20, 2016, at 11:07 AM, Mike Winslow <<a href="mailto:mike@winslegal.com">mike@winslegal.com</a>> wrote:<br>><br>> Since the DOR just issued their updated Lack of Probate Affidavit on<br>> June 9th, we are working on a revised LOPA which will integrate the<br>> traditional title company language with the DOR form. The indemnity<br>> agreements would still be specific to the title company actually<br>> insuring a subsequent sale, so this would have to come at time of sale.<br>><br>> When I have this form updated, I will post it. It will look like the<br>> DOR form on Page 1 since our local Treasure's staff is so picky about<br>> these, but the Treasurer in Skagit as well as DOR staff recognize that<br>> as long as their mandatory language and content is included, then<br>> additional information may be part of the document.<br>><br>> Michael A. Winslow<br>> 1204 Cleveland Ave.<br>> Mount Vernon, WA 98273<br>> Ph. <a href="tel:360-336-3321">360-336-3321</a><br>> Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><br>><br>> This message is from an attorney, so it’s confidential. If you are not<br>> the intended recipient, it’s too late to stop reading this message,<br>> but you may not use it for any improper purpose. Huge Disclaimer available<br>upon request.<br>><br>> -----Original Message-----<br>> From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a><br>> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] On Behalf Of John McCrady<br>> Sent: Friday, June 17, 2016 2:55 PM<br>> To: WSBA Probate & Trust Listserv<br>> Subject: Re: [WSBAPT] Probate or no probate<br>><br>> This is the language from our Joint Tenancy Survivorship Affidavit,<br>> which would be similar to the LOP....<br>><br>> This affidavit is made as an inducement to each purchaser and each<br>> title insurer of the above described property to treat the title<br>> thereto or title to an interest therein relieved from interference of<br>> the said decedent, his heirs, creditors, and the taxing authorities,<br>> and the affiant, for ___________self, __________heirs, executors and<br>> administrators, covenants to indemnify any such purchaser, title<br>> insurer or other person for any loss arising from reliance on a<br>misstatement of fact herein.<br>><br>> John McCrady<br>> Counsel<br>> Puget Sound Title Company<br>> 5350 Orchard Street West<br>> University Place WA 98466<br>> <a href="tel:253-476-5721">253-476-5721</a><br>><br>><br>> -----Original Message-----<br>> From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a><br>> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] On Behalf Of Jennifer Sohn<br>> Sent: Friday, June 17, 2016 9:41 AM<br>> To: WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>> Subject: Re: [WSBAPT] Probate or no probate<br>><br>> Thanks for the great advice. Would you be willing to share the<br>> indemnity language?<br>><br>> Jennifer<br>><br>>> On Jun 17, 2016, at 9:26 AM, John McCrady <<a href="mailto:j.mccrady@pstitle.com">j.mccrady@pstitle.com</a>> wrote:<br>>><br>>> Yes, our Lack of Probate Affidavit (not the one from DOR for<br>>> recording)<br>> contains indemnification language. We are usually comfortable<br>> insuring, particularly in a Husband/Wife situation.<br>>><br>>> John McCrady<br>>> Counsel<br>>> Puget Sound Title Company<br>>> 5350 Orchard Street West<br>>> University Place WA 98466<br>>> <a href="tel:253-476-5721">253-476-5721</a><br>>><br>>><br>>> -----Original Message-----<br>>> From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a><br>>> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] On Behalf Of Mike Winslow<br>>> Sent: Friday, June 17, 2016 9:10 AM<br>>> To: 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>>> Subject: Re: [WSBAPT] Probate or no probate<br>>><br>>> Usually the title companies will take an indemnity agreement if there<br>>> are<br>> concerns about creditor's claims. I have never been refused title<br>> coverage in these situations. Much less expensive than doing a probate.<br>>><br>>> Michael A. Winslow<br>>> 1204 Cleveland Ave.<br>>> Mount Vernon, WA 98273<br>>> Ph. <a href="tel:360-336-3321">360-336-3321</a><br>>> Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><br>>><br>>> This message is from an attorney, so it's confidential. If you are<br>>> not the<br>> intended recipient, it's too late to stop reading this message, but<br>> you may not use it for any improper purpose. Huge Disclaimer available<br>upon request.<br>>><br>>> -----Original Message-----<br>>> From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a><br>>> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] On Behalf Of Rob<br>>> Wilson-Hoss<br>>> Sent: Friday, June 17, 2016 8:41 AM<br>>> To: 'WSBA Probate & Trust Listserv'<br>>> Subject: Re: [WSBAPT] Probate or no probate<br>>><br>>> The problem with 11.04.250 is that the vesting is subject to costs of<br>> administration (none here), family allowance (if a probate is filed<br>> that still won't be a problem), liens, and debts of decedent. So<br>> without formal action, you may have trouble with a title officer,<br>> unless it has been two years since date of death. You may get by with a<br>non-probate affidavit.<br>>><br>>> Robert D. Wilson-Hoss<br>>> Hoss & Wilson-Hoss, LLP<br>>> 236 West Birch Street<br>>> Shelton, WA 98584<br>>> 360 426-2999<br>>> <a href="http://www.hossandwilson-hoss.com" target="_blank">www.hossandwilson-hoss.com</a><br>>> <a href="mailto:rob@hctc.com">rob@hctc.com</a><br>>><br>>> This message is intended solely for the use of the addressee and may<br>> contain information that is privileged, confidential, and exempt from<br>> disclosure under applicable law. If you are not the addressee, you<br>> are hereby notified that any use, distribution, or copying of this<br>> message is strictly prohibited. If you received this message in<br>> error, please notify us by reply e-mail or by telephone (call us<br>> collect at the number listed<br>> above) and immediately delete this message and any and all of its<br>> attachments.<br>>> Thank you.<br>>><br>>> THIS OFFICE DOES DEBT COLLECTION AND THIS E-MAIL MAY BE AN ATTEMPT TO<br>> COLLECT A DEBT, ANY INFORMATION OBTAINED WILL BE USED FOR THAT<br>> PURPOSE. To the extent the Federal Fair Debt Collection Practices Act<br>> (15 U.S.C. § 1692) applies this firm is acting as a debt collector for<br>> the condominium/homeowners' association named above to collect a debt<br>> owed to it. Any information obtained will be used for collection<br>> purposes. You have the right to seek advice of legal counsel.<br>>><br>>><br>>> -----Original Message-----<br>>> From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a><br>>> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] On Behalf Of Mike Winslow<br>>> Sent: Thursday, June 16, 2016 6:58 PM<br>>> To: 'WSBA Probate & Trust Listserv'<br>>> Subject: Re: [WSBAPT] Probate or no probate<br>>><br>>> The property is community. The survivor owns it (subject only to a<br>>> LWT<br>> which makes other disposition by the deceased spouse). No will with<br>> alternate disposition=No probate is required. See RCW 11.04.250.<br>>> Our resident title counsel, John McGrady, will back this.<br>>><br>>> The survivor can deed direct 100% to the trust.<br>>> I recommend that a lack of probate affidavit (using new DOR Form) and<br>> attachment of Death Cert with SSN redacted be recorded. Some counties<br>> will also require a REETA to process this.<br>>> Select form from this page.<br>>> <a href="http://dor.wa.gov/content/getaformorpublication/formbysubject/forms_r" target="_blank">http://dor.wa.gov/content/getaformorpublication/formbysubject/forms_r</a><br>>> e<br>>> et.asp<br>>> x<br>>> Real Estate Excise Tax Lack of Probate<br>>><br>>> See also<br>>> <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=82.45.197" target="_blank">http://app.leg.wa.gov/RCW/default.aspx?cite=82.45.197</a><br>>><br>>><br>>> Michael A. Winslow<br>>> 1204 Cleveland Ave.<br>>> Mount Vernon, WA 98273<br>>> Ph. <a href="tel:360-336-3321">360-336-3321</a><br>>> Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><br>>><br>>> This message is from an attorney, so it's confidential. If you are<br>>> not the<br>> intended recipient, it's too late to stop reading this message, but<br>> you may not use it for any improper purpose. Huge Disclaimer available<br>upon request.<br>>><br>>> -----Original Message-----<br>>> From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a><br>>> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>] On Behalf Of Jennifer Sohn<br>>> Sent: Thursday, June 16, 2016 5:42 PM<br>>> To: <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>>> Subject: [WSBAPT] Probate or no probate<br>>><br>>> Hi, there is a situation where H & W held real property as "husband<br>>> and<br>> wife". W passes away and H wants to transfer 100% interest in the real<br>> property into a trust. W did not leave a Will. I assume we would need<br>> to go through probate to transfer 50% interest in the real property to<br>> H first, before H can make the transfer of 100% interest. Correct?<br>>><br>>> Thanks,<br>>><br>>> Jennifer Sohn<br>>> <a href="tel:206-617-7874">206-617-7874</a><br>>><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><br>>><br>>><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><br>>><br>>><br>>><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><br>>><br>>><br>>><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><br>>><br>>><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><br>><br>><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><br>><br>><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><br>><br>><br>><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><br><br><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><br><br><br><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></div><p class=MsoNormal><br><br clear=all style='mso-special-character:line-break'><o:p></o:p></p><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal>-- <o:p></o:p></p><div><div><div><div><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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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: 425.522.3861</span><span style='font-size:10.0pt;color:black'><o:p></o:p></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: 425.732.9748 </span><span style='font-size:10.0pt;color:black'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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'><o:p></o:p></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. 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