<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=utf-8"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Helvetica;
panose-1:2 11 6 4 2 2 2 2 2 4;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"MS Sans Serif";
panose-1:0 0 0 0 0 0 0 0 0 0;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;
mso-believe-normal-left:yes;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p.msonormalrem, li.msonormalrem, div.msonormalrem
{mso-style-name:msonormalrem;
margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.EmailStyle18
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><![if mso 9]><style>p.MsoNormal
{margin-left:7.5pt;}
</style><![endif]><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]--></head><body bgcolor=white lang=EN-US link=blue vlink=purple style='margin-left:7.5pt;margin-top:3.75pt;margin-right:7.5pt'><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>As it turns out, Medicaid is NOT an issue. Sister was turned down for Medicaid because she had a $30K IRA which the family is currently spending down for her care. Sister also has substantially cut food intake (remember, she’s in hospice care and is not expected to last long.) With death imminent (yeah, I know, you never know. My own father went in and out of hospice care three times before he finally died), the family may just hold off the probate until Sister passes.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Because it seemed a relevant question and several attorneys asked for my research results, I kept up the question regarding the fiduciary’s conflict of interest for an IRS disclaimer.<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 #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><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'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>J A Cyphers<br><b>Sent:</b> Thursday, August 25, 2016 11:46 AM<br><b>To:</b> Probate List Serve <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] Probate Reality Check<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%'><tr><td width="100%" style='width:100.0%;padding:1.0pt 1.0pt 1.0pt 1.0pt'><div id="INCREDI_TEXT_AREA"><div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'>I have a vague recollection that if sister is on Medicaid, then DSHS prohibits a disclaimer. <o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'>I see a 2007 note that says DSHS considers qualified disclaimers to be transfers subject to penalty and cites <a href="http://www1.dhsh.wa.gov/esa/eazmanual">http://www1.dhsh.wa.gov/esa/eazmanual</a>.<o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'>Don't know if that will work.<o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'> <o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'>I assume the sister has outlived whatever survivorship clause is in the mother's will. So her interest has vested.<o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'> <o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'>Does the POA from sister to brother specifically authorize disclaimers?? As I recall it has to be specifically authorized under the old POA statute and the new POA statute is not effective yet.<o:p></o:p></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'>If it does, you can certainly argue that sister foresaw the conflict of interest and approved it.<span style='font-family:"Tahoma",sans-serif'></span> <span style='font-family:"Tahoma",sans-serif'></span> <span style='font-family:"Tahoma",sans-serif'></span> <span style='font-family:"Tahoma",sans-serif'></span> <o:p></o:p></p></div></div></div><div><div id=IncrediOriginalFontSize><div id=INCREDISIGNATUREID><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'> <o:p></o:p></span></p><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'>Jackie Cyphers</span><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'>Jeannette A. Cyphers, Attorney at Law</span><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'>P. O. Box 908 </span><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'>Edmonds, WA 98020-0908</span><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'>425-776-5887</span><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'>fax 425-640-0814</span><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><a href="mailto:jacyphers@gmail.com" title="mailto:jacyphers@gmail.com"><span style='font-size:12.0pt;font-family:"Arial",sans-serif'>jacyphers@gmail.com</span></a><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'>We do not use encrypted email so this message is not secure and may not be protected by attorney client privilege. NOTE: This email address is NOT monitored 24/7. If your matter requires prompt attention please call our offices during business hours so we can discuss it with you and also discuss timing.</span><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'> <o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:black'>This e-mail is intended for the exclusive use of the person or persons to whom it is addressed. The Electronic Communications Privacy Act, 18 USC Sections 2510-2521 applies to this e-mail. Unauthorized review of distribution is strictly prohibited. If you are not the intended recipient, please contact the sender by phone or reply e-mail. Do not disseminate this e-mail and destroy the original e-mail and any copies.</span><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'><o:p></o:p></span></p></div></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-size:10.0pt;font-family:"MS Sans Serif",serif'> <o:p></o:p></span></p></div></div></div><div id=IncrediOriginalMessage><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><i><span style='font-size:11.0pt;font-family:"Arial",sans-serif'>-------Original Message-------</span></i><span style='font-size:11.0pt;font-family:"Arial",sans-serif'><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'> <o:p></o:p></span></p></div><div id=receivestrings><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial",sans-serif'>From:</span></i></b><span style='font-size:11.0pt;font-family:"Arial",sans-serif'> <a href="mailto:pneumiller@hotmail.com">Paul Neumiller</a><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial",sans-serif'>Date:</span></i></b><span style='font-size:11.0pt;font-family:"Arial",sans-serif'> 8/25/2016 11:17:04 AM<o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial",sans-serif'>To:</span></i></b><span style='font-size:11.0pt;font-family:"Arial",sans-serif'> <a href="mailto:wsbapt@lists.wsbarppt.com">'WSBA Probate & Trust Listserv'</a><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><b><i><span style='font-size:11.0pt;font-family:"Arial",sans-serif'>Subject:</span></i></b><span style='font-size:11.0pt;font-family:"Arial",sans-serif'> Re: [WSBAPT] Probate Reality Check<o:p></o:p></span></p></div></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Yeah, I’m been thinking about that but I’m not sure it passes the “smell test.” Sister is mentally disabled but Son, her brother, has her POA. Mom’s Will says Son gets everything if Sister predeceases Mom and Sister’s Will gives everything to Son. So, on one hand, Son is signing, as a fiduciary, a disclaimer which benefits him and creates a conflict of interest. On the other hand, who cares because he gets everything anyway and there is no one around to complain/object because Sister never married and has no children. Under Sister’s POA, Son has already started to pay her debts and bills. Son plans on paying for all of Sister’s medical debts so I don’t think we will have any abandoned creditors.</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>I wasn’t able to find any cases discussing IRS disclaimers and a POA’s conflict of interest. In the past, I got a self-serving disclaimer by a guardian approved by the court but that was in the context of an existing probate and a separate guardianship. I could open this probate and petition the court for approval of the disclaimer but that would entail getting a guardian ad litum for Sister, and that’s an expense we are trying to avoid. </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Any thoughts out there regarding Son’s exposure for signing the self-interested disclaimer when he is to receive everything anyway and there isn’t anyone out there to complain or object???</span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>(Apparently there is interest in this topic because I have received multiple emails off-list from attorneys in similar situations asking for the results of my research.) </span><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal><a name="Paul_Neumiller"><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><img border=0 width=250 height=150 style='width:2.6041in;height:1.5625in' id="_x0000_i1025" src="cid:image001.jpg@01D1FECC.4A2335A0"></span></a><o:p></o:p></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></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>David Faber<br><b>Sent:</b> Thursday, August 25, 2016 10:32 AM<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] Probate Reality Check</span><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><div><p class=MsoNormal>Can sister disclaim her interest in mom's estate?<o:p></o:p></p></div><div><p class=MsoNormal><br clear=all><o:p></o:p></p><div><div><div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Best,</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>David J. Faber</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Faber Feinson PLLC</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>210 Polk Street, Suite 1</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'>Port Townsend, WA 98368<br>(360) 379-4110</span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Arial",sans-serif'> </span><o:p></o:p></p></div><div><p class=MsoNormal><span style='font-family:"Helvetica",sans-serif'>*** NOTICE: ATTORNEY CLIENT COMMUNICATION - PRIVILEGED & CONFIDENTIAL. This communication may contain privileged or other confidential information. If you are not the intended recipient, or believe that you have received this communication in error, please do not print, copy, retransmit, disseminate, or otherwise use the information. Also, please indicate to the sender that you have received this communication in error, and destroy the copy you received.***</span><o:p></o:p></p></div></div></div></div><p class=MsoNormal> <o:p></o:p></p><div><p class=MsoNormal>On Tue, Aug 23, 2016 at 3:39 PM, Paul Neumiller <<a href="mailto:pneumiller@hotmail.com" target="_blank">pneumiller@hotmail.com</a>> wrote:<o:p></o:p></p><div><div><div><p class=MsoNormal>I represent Son. Mom dies. Sister, who gets 50% of Mom’s estate (Son get the other 50%), is dying (in hospice care) and incapacitated. No one knows when she will pass and family thought Sister would have died before Mom died. Sister is insolvent (and has no heirs) except for inheritance and her Will gives everything to Son, her brother. Son wants to open Mom’s probate in order to sell Mom’s house quickly. But, if we open probate, then need to appoint a guardian-ad litem for incapacitated Sister. Any creative solutions out there? To complicate the issue, there may be Medicaid collections issues out there for Sister when she passes.<o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p><p class=MsoNormal><a name="m_5871901691863564166_Paul_Neumiller"><img border=0 width=250 height=150 style='width:2.6041in;height:1.5625in' id="_x0000_i1026" src="cid:image001.jpg@01D1FECC.4A2335A0"></a><o:p></o:p></p><p class=MsoNormal> <o:p></o:p></p></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></div></div><p class=MsoNormal> <o:p></o:p></p></div></div><div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'> <o:p></o:p></span></p></div></div></div></td></tr><tr><td width="100%" style='width:100.0%;padding:1.0pt 1.0pt 1.0pt 1.0pt' id=INCREDIFOOTER><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%'><tr><td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'></td><td valign=bottom style='padding:0in 0in 0in 0in' id=INCREDISOUND></td></tr></table></td></tr></table><div id=fallback><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif'><o:p> </o:p></span></p><div align=center><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 title="FREE Animations for your email" width=580 style='width:290.0pt'><tr><td colspan=2 style='padding:0in 0in 0in 0in'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=653 style='width:326.25pt'><tr><td style='padding:0in 0in 0in 0in'><p class=MsoNormal align=right style='margin:0in;margin-bottom:.0001pt;text-align:right'><a href="http://www.incredimail.com/?id=621159&did=10501&ppd=2820,201206281812,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20160825" id=link><span style='text-decoration:none'><img border=0 width=267 height=45 style='width:2.7847in;height:.4722in' id="_x0000_i1027" src="cid:image002.gif@01D1FECC.4A2335A0"></span></a><o:p></o:p></p></td></tr></table></td></tr><tr><td style='padding:0in 0in 5.25pt 0in'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=645 style='width:322.5pt' id=link><tr><td width=473 style='width:236.25pt;padding:0in 0in 0in 0in'><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><a href="http://www.incredimail.com/?id=621159&did=10501&ppd=2820,201206281812,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20160825" title="FREE Animations for your email" id=link><b><span style='font-size:14.5pt;font-family:"Tahoma",sans-serif;color:#2259A6;text-decoration:none'>FREE Animations for your email</span></b></a> <o:p></o:p></p></td><td width=180 style='width:1.25in;padding:0in 0in 0in 0in'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 title="FREE Animations for Your Email!" width=165 style='width:82.5pt'><tr style='height:.75pt'><td width=2 style='width:.75pt;background:#E2FBB2;padding:0in 0in 0in 0in;height:.75pt'></td><td colspan=3 style='background:#BCD5A7;padding:0in 0in 0in 0in;height:.75pt'></td><td width=2 style='width:.75pt;background:#E2FBB2;padding:0in 0in 0in 0in;height:.75pt'></td></tr><tr style='height:.75pt'><td width=2 style='width:.75pt;background:#91A184;padding:0in 0in 0in 0in;height:.75pt'></td><td colspan=3 style='background:#E2FBB2;padding:0in 0in 0in 0in;height:.75pt'></td><td width=2 style='width:.75pt;background:#BCD5A7;padding:0in 0in 0in 0in;height:.75pt'></td></tr><tr style='height:24.0pt'><td width=2 style='width:.75pt;background:#91A184;padding:0in 0in 0in 0in;height:24.0pt'></td><td width=2 style='width:.75pt;background:#E2FBB2;padding:0in 0in 0in 0in;height:24.0pt'></td><td style='background:#90C03A;padding:0in 0in 0in 0in;height:24.0pt'><p class=MsoNormal align=center style='margin:0in;margin-bottom:.0001pt;text-align:center'><a href="http://www.incredimail.com/?id=621159&did=10501&ppd=2820,201206281812,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20160825" title="FREE Animations for your email" id=link><b><span style='font-size:11.5pt;font-family:"Tahoma",sans-serif;color:black;text-decoration:none'>Click Here!</span></b><span style='text-decoration:none'> </span></a><o:p></o:p></p></td><td width=2 style='width:.75pt;background:#E2FBB2;padding:0in 0in 0in 0in;height:24.0pt'></td><td width=2 style='width:.75pt;background:#BCD5A7;padding:0in 0in 0in 0in;height:24.0pt'></td></tr><tr style='height:.75pt'><td width=2 style='width:.75pt;background:#91A184;padding:0in 0in 0in 0in;height:.75pt'></td><td colspan=3 style='background:#E2FBB2;padding:0in 0in 0in 0in;height:.75pt'></td><td width=2 style='width:.75pt;background:#BCD5A7;padding:0in 0in 0in 0in;height:.75pt'></td></tr><tr style='height:.75pt'><td width=2 style='width:.75pt;background:#E2FBB2;padding:0in 0in 0in 0in;height:.75pt'></td><td colspan=3 style='background:#91A184;padding:0in 0in 0in 0in;height:.75pt'></td><td width=2 style='width:.75pt;background:#E2FBB2;padding:0in 0in 0in 0in;height:.75pt'></td></tr><tr height=0><td width=2 style='border:none'></td><td width=2 style='border:none'></td><td width=159 style='border:none'></td><td width=2 style='border:none'></td><td width=2 style='border:none'></td></tr></table></td></tr></table></td><td style='padding:0in 0in 0in 0in'></td></tr><tr><td colspan=2 style='padding:0in 0in 0in 0in'><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=690 style='width:345.0pt'><tr><td style='padding:0in 0in 0in 0in'><p class=MsoNormal align=right style='margin:0in;margin-bottom:.0001pt;text-align:right'><a href="http://www.incredimail.com/?id=621159&did=10501&ppd=2820,201206281812,9,1,92266954995687315&rui=116701950&app_test_id=0&sd=20160825" id=link><span style='text-decoration:none'><img border=0 width=343 height=137 style='width:3.5763in;height:1.4305in' id="_x0000_i1028" src="cid:image003.gif@01D1FECC.4A2335A0"></span></a><o:p></o:p></p></td></tr></table></td></tr></table></div><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Arial",sans-serif;display:none'><o:p> </o:p></span></p><table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%'><tr><td style='padding:0in 0in 0in 0in'></td></tr><tr><td style='padding:0in 0in 0in 0in'></td></tr></table></div><div id=pixel><p class=MsoNormal style='margin:0in;margin-bottom:.0001pt;line-height:0%'><span style='font-size:1.0pt;font-family:"Arial",sans-serif'><img border=0 width=1 height=1 style='width:.0069in;height:.0069in' id="_x0000_i1029" src="http://www2l.incredimail.com/gcontent/stamps/new2011/pixel.gif?upn=92266954995687315"><o:p></o:p></span></p></div></div></body></html>