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<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">Jacob,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">I don’t know if this answers your question, but RCW 11.125.240 specifically authorizes “even in the absence of a specific grant of authority, make any transfer of resources not prohibited
under chapter <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=74.09">74.09</a> RCW when the transfer is for the purpose of qualifying the principal for medical assistance or the limited casualty program for the medically needy.”<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">Thanks,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">John</span><span style="color:#595959"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#595959"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><a href="http://www.cairn-law.com/"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">www.cairn-law.com</span></a><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><br>
</span><b style="mso-bidi-font-weight:normal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:red;mso-no-proof:yes">New contact information
<br>
effective January 1<br>
</span></b><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p> </o:p></span></p>
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<p class="MsoNormal"><span style="color:#595959"><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"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",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>Jacob Menashe<br>
<b>Sent:</b> Thursday, January 5, 2017 8:47 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] New DPOA Law and Using DPOA in Favor of AIF<o:p></o:p></span></p>
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</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">Thank you so much for the response. I am totally tracking you about Medicaid – but that probably doesn’t address the point about using a durable power of attorney
and whether the restriction of 11.94.070 still survives. <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">Best,
<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">Jacob<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">Jacob H. Menashe<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Hickman Menashe, PS<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">4211 Alderwood Mall Blvd., Suite 202<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Lynnwood, WA 98036<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">(425) 744-5658 phone<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">(425) 744-6078 fax<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Satellite Office in Bellevue<o:p></o:p></span></p>
<p class="MsoNormal"><a href="www.hickmanmenashe.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">www.hickmanmenashe.com</span></a><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:10.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">CONFIDENTIALITY:</span></b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> The contents of this message and any attachment(s)
may contain confidential or privileged information. Any disclosure, copying, distribution, or unauthorized use of the contents of this message is prohibited and doing so may destroy the confidential nature of the communication. If you have received this message
by mistake, please do not review, disclose, copy, or distribute the e-mail. Instead, please notify us immediately by replying to this message or telephoning us at (425) 744-5658.</span><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>
<p class="MsoNormal" style="mso-outline-level:1"><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"><span class="SpellE"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">
[</span><span class="SpellE"><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span class="GramE"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></span></a></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">]
<b>On Behalf Of </b>Setareh Mahmoodi<br>
<b>Sent:</b> Wednesday, January 04, 2017 3:16 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <</span><span class="SpellE"><a href="mailto:wsbapt@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt@lists.wsbarppt.com</span></a></span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">><br>
<b>Subject:</b> Re: [<span class="SpellE">WSBAPT</span>] New DPOA Law and Using DPOA in Favor of AIF<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Jacob,<o:p></o:p></p>
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In a recent CLE, it was suggested that if the POA (pre 2017) was silent on gifting, it was good, and allowed transfers and gifting for the purposes of Medicaid.
<o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">However, post 2017 including language as below would be helpful to allow the AIF to make gifts or transfers to qualify the Principal for Medicaid. Obviously you will need to tweak it as necessary for each individual.
This is mostly meant for spouses as AIF. <o:p></o:p></p>
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<p class="MsoNormal" style="margin-bottom:12.0pt">I hope this answers your question.
<o:p></o:p></p>
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<p class="MsoNormal">Setareh <o:p></o:p></p>
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<p class="MsoNormal"><br>
" <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;margin-left:.25in;line-height:24.0pt">
My agent shall have the power to make transfers of my property whether outright or in trust, including unlimited gifts to the attorney-in-fact, for the purpose of qualifying or maintaining eligibility for government benefits, including Medicaid, or to avoid
estate recovery related to such benefits. Any transfers made pursuant to this paragraph shall be deemed not to be a breach of fiduciary duty by the attorney-in-fact.<o:p></o:p></p>
<p class="MsoNormal">"<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Wed, Jan 4, 2017 at 8:24 AM, Jacob Menashe <<a href="mailto:jacob@hickmanmenashe.com" target="_blank">jacob@hickmanmenashe.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">
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<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">Thanks Heather. I think, though, that limitation applies to all gifting, not just to the powerholder,
right? But what about if a durable power of attorney explicitly authorizes Medicaid gifting (which could exceed annual exclusion gifting). Prior to January 1, I think the answer (given 11.94.070 and RCW 11.95.100) was probably no, but now?
</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">Best,
</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">Jacob</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>
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<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">Jacob H. Menashe</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">Hickman Menashe, PS</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">4211 Alderwood Mall Blvd., Suite 202</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">Lynnwood, WA 98036</span><o:p></o:p></p>
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<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>Heather deVrieze<br>
<b>Sent:</b> Tuesday, January 03, 2017 9:18 AM<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> Re: [WSBAPT] New DPOA Law and Using DPOA in Favor of AIF</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <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">Jacob, there is the provision in the new act limiting gifts in excess of tax exclusion amounts (11.125.390),
but also the provisions of 11.125.140 regarding duties to act in good faith, loyally, and to keep estate plan intact. So that I think is better than what was there before.</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">That said, I think it will take a while for this to shake out and see what sort of new problems we
find.</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>
<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"> </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>
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<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>
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<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"> [</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">]
<b>On Behalf Of </b>Jacob Menashe<br>
<b>Sent:</b> Friday, December 30, 2016 2:38 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] New DPOA Law and Using DPOA in Favor of AIF</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <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">The old DPOA statute – old, as of Sunday
</span><span style="font-size:11.0pt;font-family:Wingdings;color:#1F497D">J</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> - had a limitation on exercising a power in favor of the holder of the DPOA. This was at 11.94.070,
and referenced RCW 11.95.100. I am not finding corresponding language in the new statute. Am I am missing something? Does 11.95.100 – or some other authority – still limit when/how an AIF can use a DPOA in his or her favor?
</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">I’m not sure who is still working at this point on Friday before our holiday weekend but Happy New
Year to all!</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">Best,
</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">Jacob</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>
<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">Jacob H. Menashe</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">Hickman Menashe, PS</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">4211 Alderwood Mall Blvd., Suite 202</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">Lynnwood, WA 98036</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="tel:(425)%20744-5658" target="_blank"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">(425) 744-5658</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">
phone</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="tel:(425)%20744-6078" target="_blank"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">(425) 744-6078</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">
fax</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">Satellite Office in Bellevue</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="http://www.hickmanmenashe.com" target="_blank"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">www.hickmanmenashe.com</span></a><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;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:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">CONFIDENTIALITY:</span></b><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">
The contents of this message and any attachment(s) may contain confidential or privileged information. Any disclosure, copying, distribution, or unauthorized use of the contents of this message is prohibited and doing so may destroy the confidential nature
of the communication. If you have received this message by mistake, please do not review, disclose, copy, or distribute the e-mail. Instead, please notify us immediately by replying to this message or telephoning us at
</span><a href="tel:(425)%20744-5658" target="_blank"><span style="font-size:10.0pt;font-family:"Calibri",sans-serif">(425) 744-5658</span></a><span style="font-size:10.0pt;font-family:"Calibri",sans-serif;color:#1F497D">.</span><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">
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<span style="font-size:10.0pt;font-family:"Arial",sans-serif">Please always call 206-683-1006 or email before dropping by the office as I could be in court or meetings. Thanks! <o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Best regards, </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Setareh Mahmoodi </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Attorney at Law </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">18222 104th Ave NE, Suite 103</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Bothell, WA 98011</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Phone: 425-806-1500</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Cell: 206-683-1006</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Fax: 425-489-4142 (Please email documents if at all possible) </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">Website: </span></b><a href="http://www.lawofficesofsm.com/" target="_blank"><b><span style="font-size:10.0pt">http://www.lawofficesofsm.com/</span></b></a><o:p></o:p></p>
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<span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
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<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif">CONFIDENTIALITY NOTICE:</span></b><span style="font-size:10.0pt"> This email message and any attachments is a transmission from the law firm and is intended for the recipient only. It may contain
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by reply email or by calling (425) 806-1500.</span><o:p></o:p></p>
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<span style="font-size:10.0pt;font-family:"Arial",sans-serif">Pursuant to 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
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