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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>All –<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'>I’d be interested to hear a bit of your respective reasoning behind separate docs….. I more often am finding combined to be appropriate…<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";background:white'>Marilyn J. Kliman, Attorney at Law</span></b><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";background:white'>Marilyn J. Kliman Law, PLLC</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";background:white'>510 Bell Street</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";background:white'>Edmonds, WA 98020</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";background:white'><a href="tel:206.499.0993" target="_blank">206.499.0993</a></span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";background:white'><a href="mailto:Marilyn@MarilynJKlimanLaw.com" target="_blank">Marilyn@MarilynJKlimanLaw.com</a></span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";background:white'><a href="http://www.marilynjklimanlaw.com/" target="_blank">www.MarilynJKlimanLaw.com</a></span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:9.0pt;font-family:"Arial Narrow","sans-serif";background:#FFFF66'>NOTICE: </span><i><span style='font-size:9.0pt;font-family:"Arial Narrow","sans-serif";background:white'>Information contained in this email may be confidential and/or legally protected from disclosure. Our understanding is that intended recipients consent to use of e-mail unless we are notified otherwise in writing. If you are not the intended recipient, nor an employee or agent responsible for delivering this message to the intended recipient, any unauthorized dissemination, distribution or copying of this communication is strictly prohibited. If you have received this in error, please notify us immediately by replying to the message and deleting it from your computer.</span></i><span style='font-size:11.0pt;font-family:"Calibri","sans-serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Arial","sans-serif"'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><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>Douglas Bratt<br><b>Sent:</b> Wednesday, March 22, 2017 11:15 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] New Power of Attorney Act Questions<o:p></o:p></span></p></div></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'>I am thinking that I fully agree that the reasons that encouraged many of us to do separate DPA’s before are still part of the picture and that separate docs continue to make the most sense.<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'>Thanks so much to all who commented on this issue.<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 Regards,<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'>Doug Bratt<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:13.5pt;font-family:"Lucida Calligraphy";color:#1F497D'>Douglas J. Bratt</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-family:"Lucida Calligraphy";color:#1F497D'>Lawyer</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><img border=0 width=165 height=167 id="Picture_x0020_1" src="cid:image001.jpg@01D2A2FF.5D937230" alt="Envelope scaled Terry"></span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Office: (360) 213-2040 <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'> Fax: (360) 213-2030<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>CONFIDENTIALITY NOTICE: This email message may contain confidential or privileged information. If you have received this message by mistake, please do not review, disclose, copy, or distribute the email. Instead, please notify us immediately by replying to this message or telephoning us. Thank you.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>NOTE:</span><span style='font-size:10.0pt;color:#1F497D'> </span><span style='color:#1F497D'>I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email address is not monitored at all times. If your matter is urgent, please phone my office during regular business hours.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>TAX ADVICE NOTICE: IRS Circular 230 requires us to advise you that, if this communication or any attachment contains any tax advice, the advice is not intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties. <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'><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'><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 #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><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">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>Josh Grant<br><b>Sent:</b> Wednesday, March 22, 2017 10:35 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] New Power of Attorney Act Questions<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><div><div><p class=MsoNormal><span style='font-size:13.5pt;font-family:"Calibri","sans-serif";color:black'>One thought : It may be better to have separate documents to make it easier for the client to make a change in one without effecting the other “power”.</span><span style='font-size:14.0pt;font-family:"Calibri","sans-serif";color:black'><o:p></o:p></span></p></div><div><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> <a href="mailto:mahmoodi.setareh@gmail.com" title="mahmoodi.setareh@gmail.com">Setareh Mahmoodi</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>Sent:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> Tuesday, March 21, 2017 9:01 PM<o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>To:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> <a href="mailto:wsbapt@lists.wsbarppt.com" title="wsbapt@lists.wsbarppt.com">WSBA Probate & Trust Listserv</a> <o:p></o:p></span></p></div><div><p class=MsoNormal style='background:whitesmoke'><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'>Subject:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif";color:black'> Re: [WSBAPT] New Power of Attorney Act Questions<o:p></o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p></div></div><div><div><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-family:"Calibri","sans-serif";color:black'>I always do separate HC POA and Financial DPOA as well. I don't see anything in the statute prohibiting that as well. <o:p></o:p></span></p></div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>Setareh <o:p></o:p></span></p></div><div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>On Tue, Mar 21, 2017 at 4:00 PM, Douglas Bratt <<a href="mailto:djbratt@mbavancouverlaw.com" target="_blank">djbratt@mbavancouverlaw.com</a>> wrote:<o:p></o:p></span></p><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'>Listmates:<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'>Re-opening a dialogue of about six weeks ago, I have a question about the new Power of Attorney Act when applied to the development of Durable POA’s for Clients to sign.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'>Very often, I have clients who prefer to have different persons making financial decisions as opposed to health care decisions. For that reason, I have, over the past number of years, had clients sign a separate Health Care DPA and a separate DPA for Financial Affairs. The Health Care providers seemed to prefer that approach, and with all of the HIPPA stuff we were dealing with over the past number of years, there was enough stuff to put into a Health Care DPA.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'>In studying the new Act related to my development of new DPA forms, I saw nothing in the statute that would make me think that I need to have two different such documents anymore. However, I also saw nothing in the new Act that would prevent the appointment of an “Agent” solely for Health Care decisions, and an “Agent” solely for non-health care decisions in the same new DPA document.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'>Has anyone noted anything in the statute that would prevent such an approach, and does anyone see any pitfalls of doing so in an appropriate circumstance? <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'>Yes, I know that is a compound question, but please be patient with an older fellow.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'>Thanks for any of your insights.<o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'>Doug Bratt <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:13.5pt;font-family:"Lucida Calligraphy";color:#1F497D'>Douglas J. Bratt</span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Lucida Calligraphy";color:#1F497D'>Lawyer</span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'><img border=0 width=165 height=167 id="m_8606606238306738360Picture_x0020_1" src="cid:image001.jpg@01D2A2FF.5D937230" alt="Envelope scaled Terry"><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>Office: <a href="tel:(360)%20213-2040" target="_blank">(360) 213-2040</a> </span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>Fax: <a href="tel:(360)%20213-2030" target="_blank">(360) 213-2030</a></span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>CONFIDENTIALITY NOTICE: This email message may contain confidential or privileged information. If you have received this message by mistake, please do not review, disclose, copy, or distribute the email. Instead, please notify us immediately by replying to this message or telephoning us. Thank you.</span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>NOTE:</span><span style='font-size:10.0pt;color:#1F497D'> </span><span style='color:#1F497D'>I do not use encrypted email. Messages sent to or from my office via email are not secure and may not be protected by attorney-client privilege. This email address is not monitored at all times. If your matter is urgent, please phone my office during regular business hours.</span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F497D'>TAX ADVICE NOTICE: IRS Circular 230 requires us to advise you that, if this communication or any attachment contains any tax advice, the advice is not intended to be used, and cannot be used, for the purpose of avoiding federal tax penalties. </span><span style='color:black'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:black'> <o:p></o:p></span></p></div></div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'><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></span></p></div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'><br><br clear=all><br>-- <o:p></o:p></span></p><div><div><div><div><div><div><div><div><div><div><div><div><div><p style='mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;background:white'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>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";color:black'>Best regards, </span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>Setareh Mahmoodi </span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>Attorney at Law </span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>18222 104th Ave NE, Suite 103</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>Bothell, WA 98011</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>Phone: 425-806-1500</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>Cell: 206-683-1006</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>Fax: 425-489-4142 (Please email documents if at all possible) </span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>Website: </span></b><b><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:black'><a href="http://www.lawofficesofsm.com/" target="_blank">http://www.lawofficesofsm.com/</a></span></b><span style='font-family:"Calibri","sans-serif";color:black'><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'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><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";color:black'>CONFIDENTIALITY NOTICE:</span></b><span style='font-size:10.0pt;font-family:"Calibri","sans-serif";color:black'> This email message and any attachments is a transmission from the law firm and is intended for the recipient only. It may contain information that is confidential and legally protected by the attorney-client, work product and/or other privileges. If you are not the designated or intended recipient, please destroy the message without disclosing any of its contents and notify us immediately by reply email or by calling (425) 806-1500.</span><span style='font-family:"Calibri","sans-serif";color:black'><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'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'>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 and enclosures, is not intended or written to be used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.<o:p></o:p></span></p></div></div></div></div></div></div></div></div></div></div></div></div></div></div><div class=MsoNormal align=center style='text-align:center'><span style='font-family:"Calibri","sans-serif";color:black'><hr size=3 width="100%" align=center></span></div><p class=MsoNormal><span style='font-family:"Calibri","sans-serif";color:black'>_______________________________________________<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">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></span></p></div></div></div></div><br />
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