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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='color:#1F497D'>Folks- I have a related REET exemption issue: Probate includes 2 pieces of real property specifically devised. The two beneficiaries want to swap property per TEDRA with an equalizing amount of less than $50k going to one of the beneficiaries. The rub is that there is not enough other probate assets to do so, but plenty of non-probate assets. As a result, WAC 458-61A-202 examples (4)© and 5© don’t cleanly/clearly apply. With TEDRA, might the court order exemption apply ( (6)(g))? Any other ideas? Paying the tax on less than $50k consideration certainly wouldn’t be the end of the world but if there clearly is an exemption, we’d jump on it. Thanks in advance for any input, Cy <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><i><span style='color:#1F497D'>Cyrus W. Field, Attorney at Law (admitted in Washington and Oregon)<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='color:#1F497D'>phone: 360-472-1223 Mail: POB 367, Shaw Island, WA 98286 Office: 640 Mullis St. Friday Harbor, WA</span></i><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#1F497D'>******************************************************************<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#1F497D'>The information contained in this e-mail message, including attachments, may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any dissemination, distribution or copying is strictly prohibited. If you think you have received this e-mail in error, please e-mail the sender at cyfield@rockisland.com and destroy or delete the original and any copies. <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'><o:p> </o:p></span></p><p class=MsoNormal><span style='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"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Mike Winslow<br><b>Sent:</b> Tuesday, June 27, 2017 11:27 AM<br><b>To:</b> 'WSBA Probate & Trust Listserv'<br><b>Subject:</b> Re: [WSBAPT] Community property inheritance question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>My understanding is that all county treasurers will not change the name on the tax statements to only the surviving spouse without a Lack of Probate Affidavit and a Real Estate Excise Tax Affidavit. This is the case in the four counties in which I practice.<o:p></o:p></span></p><h3><span style='font-family:"Calibri","sans-serif";color:#1F497D'>See </span><span style='font-size:13.5pt;font-family:"Times New Roman","serif";color:windowtext'>WAC 458-61A-202<o:p></o:p></span></h3><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:13.5pt;font-family:"Times New Roman","serif"'>Inheritance or devise.<o:p></o:p></span></b></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(1) <b>Introduction.</b> Transfers of real property through a devise by will or inheritance are not subject to the real estate excise tax. For the purpose of this exemption, it does not matter whether the real property transferred was encumbered by underlying debt at the time it was inherited or devised.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(2) <b>Definitions.</b> For the purposes of this rule, the following definitions apply:<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(a) "Heir" means a person, including the surviving spouse or surviving domestic partner, who is entitled under the statutes of intestate succession to the real and personal property of a decedent on the decedent's death intestate;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(b) "Lack of probate affidavit" means a signed and notarized document declaring that the affiant or affiants are the rightful heir or heirs to the property and containing the following information:<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(i) The names of the affiant or affiants;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(ii) The relationship of the affiant or affiants to the decedent;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(iii) The names of all other heirs of the decedent living at the time of the decedent's death;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(iv) A description of the real property;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(v) Whether the decedent left a will that includes a devise of real property; and<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(vi) Any other information the department may require.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(c) "Nonpro rata distribution" is a distribution in which the transfer of real property to the heirs or devisees may not be in proportion to their interests.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(3) <b>Examples.</b> This rule contains examples that identify a number of facts and then state a conclusion. These examples should be used only as a general guide. The tax results of other situations must be determined after a review of all of the facts and circumstances.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(4) <b>Nonpro rata distributions.</b> A nonpro rata distribution made by a personal representative of a probated estate or by the trustee of a trust is not subject to the real estate excise tax if:<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(a) The transfer is authorized under the nonintervention powers of a personal representative under RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.68.090">11.68.090</a> or under the nonpro rata distribution powers of a trustee under RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.98.070">11.98.070</a>(15); and<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(b) If no consideration is given to the personal representative or the trustee for the transfer.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>For the purpose of this rule, consideration does not include the indebtedness balance of any real property that is encumbered by a security lien.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(c) <b>Example 1.</b> Aunt Mary wills her entire estate equally to her three nieces, Meg, Beth, and Jo. The estate consists of her primary residence, a cottage at the ocean, and significant cash assets, among other things. Rather than take title to the two parcels of real estate in all three names, the estate may be distributed by deeding the primary residence to Meg, the oceanfront property to Beth, and the majority of the cash assets to Jo.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(5) <b>Subsequent transfers.</b> A transfer of property from an heir to a third party is subject to the real estate excise tax.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(a) <b>Example 2.</b> Steve inherits real property from his mother's estate. He sells the property to his son for $50,000. The transfer of the property from the estate to Steve is exempt from real estate excise tax. The subsequent sale of the property to his son is a taxable event, and real estate excise tax is due based upon the full sales price of $50,000.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(b) <b>Example 3.</b> Susan inherits real property from her father's estate. She decides to sell it to a friend on a real estate contract for $100,000. Real estate excise tax is due on the $100,000.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(c) <b>Example 4.</b> Sheri and her two sisters inherit their father's home, valued at $180,000, in equal portions. Sheri wants sole ownership of the home, but there are not "in-kind" assets of sufficient value to be distributed by the personal representative to her two sisters in a nonpro rata distribution. In order to take title directly from the personal representative, Sheri pays each of her sisters $60,000, and they quitclaim their right to the property under the will. Real estate excise tax is due on the total of $120,000 paid for the property.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(6) <b>Exemptions and required documentation.</b> A transfer of real property through a devise by will or inheritance is exempt from the real estate excise tax for the following types of transfers. Refer to WAC <a href="http://app.leg.wa.gov/wac/default.aspx?cite=458-61A-303">458-61A-303</a> (Affidavit) to determine if a real estate excise tax affidavit is required to document the exempt transfers. Additional documentation may be required to substantiate each exemption, and must be provided to the county treasurer of the county in which the real property is located and recorded with the county auditor:<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(a) <b>Community property agreement or right of survivorship.</b> If the transfer of real property to a surviving spouse or surviving domestic partner is in accordance with a community property agreement or right of survivorship clause, copies of the recorded agreement and a certified copy of the death certificate are required.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(b) <b>Joint tenants with rights of survivorship and remainder interests.</b> If real property is transferred upon the death of a joint tenant to the remaining joint tenants under right of survivorship, a certified copy of the death certificate is required.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(c) <b>Life estates and remainder interests.</b> The transfer of a life estate to the grantor with a remainder interest to another party is not a taxable transfer if no consideration passes.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><b><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>Example 5.</span></b><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'> Nate and Libby convey their property to their son, Rex, and retain a life estate. The transaction is not subject to real estate excise tax because Rex pays no consideration. Upon the deaths of Nate and Libby, the title will vest in Rex and no real estate excise tax is due. However, if Nate and Libby convey their property to Rex, while retaining a life estate, and Rex pays any consideration for his future interest, the transaction is taxable. Real estate excise tax is due on the total consideration paid.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(d) <b>Transfer on death deeds.</b> If the transfer of real property is pursuant to a previously recorded transfer on death deed, upon the death of the transferor to the beneficiary(ies) named in the transfer on death deed, a certified copy of the death certificate is required. However, if the transfer of real property pursuant to a transfer on death deed satisfies a contractual obligation of the transferor owed to the beneficiary(ies) designated in the transfer on death deed, real estate excise tax is due on the transfer.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(e) <b>Trusts.</b> If real property is transferred under the terms of a trust instrument, a certified copy of the death certificate and a copy of that portion of the trust instrument showing the authority of the grantor are required. For additional information on the application of real estate excise tax to transfers of real property under the terms of a trust, see WAC <a href="http://app.leg.wa.gov/wac/default.aspx?cite=458-61A-210">458-61A-210</a> (Irrevocable trusts) and WAC <a href="http://app.leg.wa.gov/wac/default.aspx?cite=458-61A-211">458-61A-211</a> (Mere change in identity or form—Family corporations and partnerships).<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(f) <b>Probate.</b> For real property transferred under 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 is required.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(g) <b>Court order.</b> If real property is transferred pursuant to a court order, a certified copy of the court order requiring the transfer of property and confirming that the grantor is required to do so under the terms of the order is required.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(h) <b>Community property interest.</b> If the community property interest of the decedent is transferred to a surviving spouse or surviving domestic partner absent the documentation described in (a), (b), (e), (f), or (g) of this subsection, a certified copy of the death certificate and a signed lack of probate affidavit from the surviving spouse or surviving domestic partner affirming that he or she is the sole and rightful heir to the property are required. Refer to the department's web site at dor.wa.gov for an example of the lack of probate affidavit that may be used.<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(i) <b>Nonprobated will or operation of law.</b> If the property is transferred to one or more heirs by operation of law, or transferred under a will that has not been probated, but absent the documentation described in (a), (b), (e), (f), or (g) of this subsection, a certified copy of the death certificate and a signed lack of probate affidavit affirming that the affiant or affiants are the sole and rightful heirs to the property are required. When the property is transferred and the decedent-transferor also inherited the property from his or her spouse or domestic partner, but never transferred title to the property into the decedent-transferor's name, the transferee(s) must provide:<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(i) A certified copy of the death certificate for the decedent-transferor;<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(ii) A certified copy of the death certificate for the spouse or domestic partner from whom the decedent-transferor inherited the real property; and<o:p></o:p></span></p><p class=MsoNormal style='text-indent:.25in'><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'>(iii) A lack of probate affidavit affirming that the affiant or affiants are the rightful heirs to the property.<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'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='color:#1F497D'>Michael A. Winslow<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>1204 Cleveland Ave.<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Mount Vernon, WA 98273<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Ph. 360-336-3321<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Em. <a href="mailto:Mike@winslegal.com">Mike@winslegal.com</a><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'>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></div><p class=MsoNormal><span style='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>Lisa E Schuchman<br><b>Sent:</b> Tuesday, June 27, 2017 9:35 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Community property inheritance question<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif"'>That’s a good idea, John. My client is very sure about intestacy, but this is good backup.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif"'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif";color:black'>Lisa E. Schuchman<br>206-960-4212<br><a href="http://www.lisaschuchman.com/" target="_blank">www.lisaschuchman.com</a><br><br>I learn, I give. – Gloria Steinem<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif";color:black'>NOTE: 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='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif";color:black'>Any tax advice included in this document and its attachments was not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code.</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:24.0pt;font-family:Webdings;color:green'>P</span><span style='font-size:10.0pt;font-family:"Arial Narrow","sans-serif";color:green'> </span><b><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#008100'>Please consider the trees before printing this document</span></b><span style='font-size:12.0pt'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif"'><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>From:</b> <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>John McCrady<br><b>Sent:</b> Tuesday, June 27, 2017 8:52 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] Community property inheritance question<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>I don’t know how much fact finding has been done to this point; but I would be concerned about a future discovery of the husband’s will. In these situations I like to get one or more of the husband’s kids to execute the lack of probate affidavit, attesting that there is no known will. <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-family:HelveticaNeueETW01-55Rg;color:#1F497D'>John McCrady<o:p></o:p></span></p><p class=MsoNormal><span style='font-family:HelveticaNeueETW01-55Rg;color:#1F497D'>Counsel</span><span style='color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>Puget Sound Title Company<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>5350 Orchard Street West<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>University Place WA 98466<o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'>253-476-5721<o:p></o:p></span></p></div><p class=MsoNormal><span style='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><b>From:</b> <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>Lisa E Schuchman<br><b>Sent:</b> Monday, June 26, 2017 4:32 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> [WSBAPT] Community property inheritance question<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif"'>A client bought a home with her husband in 1991. This was a second marriage for both and they both had kids. He died intestate in 2007, and she just died testate. Her estate is pretty simple and her only heir is her daughter. Now we need to clear title to the home, which I believe would be community property and would belong to the first decedent’s surviving spouse (my client). Is this as simple as an affidavit of lack of probate? <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif"'>Thanks for your thoughts on this.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif";color:black'>Lisa E. Schuchman<br>206-960-4212<br><a href="http://www.lisaschuchman.com/" target="_blank">www.lisaschuchman.com</a><br><br>I learn, I give. – Gloria Steinem<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif";color:black'>NOTE: 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='font-size:12.0pt'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Garamond","serif";color:black'>Any tax advice included in this document and its attachments was not intended or written to be used, and it cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code.</span><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:24.0pt;font-family:Webdings;color:green'>P</span><span style='font-size:10.0pt;font-family:"Arial Narrow","sans-serif";color:green'> </span><b><span style='font-size:7.5pt;font-family:"Arial","sans-serif";color:#008100'>Please consider the trees before printing this document</span></b><span style='font-size:12.0pt'><o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p></div></body></html>