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<p class="MsoNormal">My law partner Garrett Beyer is an experienced tax attorney who handles many high net worth clients.
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<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";font-variant:small-caps">___________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;font-family:"Times New Roman","serif";font-variant:small-caps"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";font-variant:small-caps">Carla J. Higginson,
</span><span style="font-size:10.0pt;font-family:"Times New Roman","serif";font-variant:small-caps">Attorney</span><b><span style="font-family:"Times New Roman","serif"">
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<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Georgia","serif";font-variant:small-caps;color:#30452F">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia","serif";font-variant:small-caps;color:#30452F">, P.S.
</span></b><span style="font-size:10.0pt;font-family:"Times New Roman","serif";font-variant:small-caps"> <img width="75" height="21" id="Picture_x0020_1" src="cid:image001.png@01D22DE3.AE031770" alt="cid:image004.png@01D142F8.438976E0"></span><span style="font-size:10.0pt;font-family:"Times New Roman","serif";font-variant:small-caps"><o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia","serif"">Friday Harbor Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia","serif"">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif"">175 Second Street North, Friday Harbor, Washington 98250 | Telephone: (360) 378-2185 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><i><u><span style="font-size:7.5pt;font-family:"Georgia","serif"">Seattle Office</span></u></i><i><span style="font-size:7.5pt;font-family:"Georgia","serif"">:<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif"">701 Fifth Avenue, Suite 5500, Seattle, Washington 98104 | Telephone: (206) 623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:9.0pt;font-family:"Book Antiqua","serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><b><i><u><span style="font-size:8.0pt;font-family:"Georgia","serif";color:#1C230F"><a href="mailto:carla@higginsonbeyer.com">carla@higginsonbeyer.com</a><o:p></o:p></span></u></i></b></p>
<p class="MsoNormal"><i><span style="font-size:9.0pt;font-family:"Book Antiqua","serif"">HigginsonBeyer.com<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-size:6.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></i></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial","sans-serif"">*************************************************************************************<o:p></o:p></span></p>
<p class="MsoNormal" style="text-align:justify"><span style="font-size:7.0pt;font-family:"Arial","sans-serif"">CONFIDENTIALITY NOTICE: The information in this electronic mail is legally privileged and confidential information intended only for the use of the
individual or entity named above. If the reader of this message is not the intended recipient, you are hereby notified that any dissemination, distribution or copy of the transmission is strictly prohibited. If you have received this transmission in error,
please delete the message and immediately notify us by telephone at (360) 378-2185 or by e-mail. Internet Communications are not secure and subject to possible data corruption, either accidentally or on purpose, and may contain viruses. Furthermore, e-mail
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<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>Lovie Bernardi<br>
<b>Sent:</b> Monday, October 24, 2016 10:37 AM<br>
<b>To:</b> wsbapt@lists.wsbarppt.com<br>
<b>Subject:</b> [WSBAPT] Referral for large estate<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Listmates,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">PC is divorced man with two young adult children whose estate has grown to about $8 million since his last will, and it will at some point be about $10 million. He seeks to minimize estate taxes, and I do not have experience in estates
of this size. He hopes to get his estate planning done by the end of the year. I will pass all referrals and self- referrals on to the client. Many thanks.<o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Lovie L. Bernardi</span><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Flaherty & Bernardi, PLLC</span><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">216 First AVE S, #450</span><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">Seattle, WA 98104</span><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">(206) 682-2616<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial","sans-serif""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><a href="mailto:joni@sbfirm.com">lovie@fb-lawfirm.com</a></span><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif""><a href="http://sbfirm.com/">http://fb-lawfirm.com</a></span><span style="font-family:"Arial","sans-serif""><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Arial","sans-serif""> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">**********<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial","sans-serif"">This e-mail may contain information that is privileged, confidential or otherwise protected from disclosure. If you are not the intended recipient or otherwise have received
this message in error, you are not authorized to read, print, retain, copy or disseminate this message or any part of it. If you are not the intended recipient or otherwise have received this message in error, please notify us immediately by e-mail, discard
any paper copies and delete all electronic files of the message. <i>Circular 230 Notice: This communication may not be used by you or any other person or entity for the purpose of avoiding any federal tax penalties.</i></span><span style="font-size:12.0pt"><o:p></o:p></span></p>
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