<META HTTP-EQUIV="Content-Type" CONTENT="text/html; charset=iso-8859-1">
<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 name=Generator content="Microsoft Word 12 (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:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Cambria;
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:Nyala;
panose-1:2 0 5 4 7 3 0 2 0 3;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
@font-face
{font-family:"Arial Narrow";
panose-1:2 11 6 6 2 2 2 3 2 4;}
@font-face
{font-family:"Lucida Calligraphy";}
@font-face
{font-family:"Vladimir Script";}
@font-face
{font-family:"Rage Italic";}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri","sans-serif";}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
font-size:8.0pt;
font-family:"Tahoma","sans-serif";}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-priority:99;
mso-style-link:"Balloon Text";
font-family:"Tahoma","sans-serif";}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:windowtext;}
span.EmailStyle20
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle21
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle22
{mso-style-type:personal;
font-family:"Arial","sans-serif";
color:windowtext;}
span.EmailStyle23
{mso-style-type:personal-reply;
font-family:"Times New Roman","serif";
color:windowtext;
font-weight:normal;
font-style:normal;}
.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 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 lang=EN-US link="#0563C1" vlink="#954F72"><div class=WordSection1><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>RCW 11.04.250:<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#212121'>When a person dies seized of lands, tenements or hereditaments, or any right thereto or entitled to any interest therein in fee or for the life of another, his or her title shall vest immediately in his or her heirs or devisees, </span><b><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:red'>subject to his or her debts, family allowance, expenses of administration, and any other charges for which such real estate is liable under existing laws</span></b><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#212121'>. No administration of the estate of such decedent, and no decree of distribution or other finding or order of any court shall be necessary in any case to vest such title in the heirs or devisees, but the same shall vest in the heirs or devisees instantly upon the death of such decedent: PROVIDED, That no person shall be deemed a devisee until the will has been probated. </span><b><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:red'>The title and right to possession of such lands, tenements, or hereditaments so vested in such heirs or devisees, together with the rents, issues, and profits thereof, shall be good and valid against all persons claiming adversely to the claims of any such heirs, or devisees, excepting only the personal representative when appointed, and persons lawfully claiming under such personal representative;</span></b><span style='font-size:14.0pt;font-family:"Times New Roman","serif";color:#212121'> and any one or more of such heirs or devisees, or their grantees, jointly or severally, may sue for and recover their respective shares or interests in any such lands, tenements, or hereditaments and the rents, issues, and profits thereof, whether letters testamentary or of administration be granted or not, from any person except the personal representative and those lawfully claiming under such personal representative.</span><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><div><p class=MsoNormal style='text-autospace:none'><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'>Robert D. Wilson-Hoss <br>Hoss & Wilson-Hoss, LLP <br>236 West Birch Street <br>Shelton, WA 98584 <br>360 426-2999<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","serif"'><a href="www.hossandwilsonhoss.com"><span style='color:blue'>www.hossandwilson-hoss.com</span></a><br><a href="mailto:rob@hctc.com"><span style='color:blue'>rob@hctc.com</span></a></span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='text-autospace:none'><i><span style='font-family:"Times New Roman","serif"'>This message is intended solely for the use of the addressee and may contain information that is privileged, confidential, and exempt from disclosure under applicable law. If you are not the addressee, you are hereby notified that any use, distribution, or copying of this message is strictly prohibited. If you received this message in error, please notify us by reply e-mail or by telephone (call us collect at the number listed above) and immediately delete this message and any and all of its attachments. Thank you.<o:p></o:p></span></i></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Times New Roman","serif";text-transform:uppercase'>This office does debt collection and this e-mail may be an attempt to collect a debt, Any information obtained will be used for that purpose. </span></b><span style='font-size:10.0pt;font-family:"Times New Roman","serif"'>To the extent the Federal Fair Debt Collection Practices Act (15 U.S.C. § 1692) applies this firm is acting as a debt collector for the condominium/homeowners' association named above to collect a debt owed to it. Any information obtained will be used for collection purposes. You have the right to seek advice of legal counsel.</span><o:p></o:p></p></div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Times New Roman","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>Marilyn J Kliman Law<br><b>Sent:</b> Monday, July 17, 2017 7:06 PM<br><b>To:</b> 'WSBA Probate & Trust Listserv'<br><b>Subject:</b> Re: [WSBAPT] Tenant/Beneficiary Under Will<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='font-family:"Arial","sans-serif"'>I’m dealing with an estate made up of almost exclusively real property, very little cash, and substantial debt. Although the property vests immediately in the beneficiary, I’m told it doesn’t mean the beneficiary receives it (or rent or income) until the estate is settled and property distributed. In our case, property must be sold to service the debt, and the PR has discretion as to what will be sold – so it appears that the intended beneficiary of the property to be sold is not fully ‘vested’ in the sense of full ownership.<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:18.0pt;font-family:"Rage Italic";background:white'>Marilyn J.Kliman<o:p></o:p></span></p><p class=MsoNormal><span style='background:white'>Marilyn J. Kliman Law, PLLC</span><o:p></o:p></p><p class=MsoNormal><span style='background:white'>510 Bell Street</span><o:p></o:p></p><p class=MsoNormal><span style='background:white'>Edmonds, WA 98020</span><o:p></o:p></p><p class=MsoNormal><span style='background:white'><a href="tel:206.499.0993" target="_blank"><span style='color:blue'>206.499.0993</span></a></span><o:p></o:p></p><p class=MsoNormal><span style='background:white'><a href="mailto:Marilyn@MarilynJKlimanLaw.com" target="_blank"><span style='color:blue'>Marilyn@MarilynJKlimanLaw.com</span></a></span><o:p></o:p></p><p class=MsoNormal><span style='background:white'><a href="http://www.marilynjklimanlaw.com/" target="_blank"><span style='color:blue'>www.MarilynJKlimanLaw.com</span></a></span><o:p></o:p></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><o:p></o:p></p><p class=MsoNormal><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-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> Monday, July 17, 2017 9:41 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Tenant/Beneficiary Under Will<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>What about the income tax issues involved with the rent payments received by the Estate during the administration? Reportable? By Whom? The Estate? The tenants in whom real estate vested at death?<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'>If reportable by the Estate, the K-1 going to the tenant/beneficiaries will be a pass-through (either income or a loss) to the personal income tax returns of the recipients. <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'>Any thoughts about this angle? (I don’t know about others, but this one makes my head hurt.)<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'>Doug Bratt<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:13.5pt;font-family:"Lucida Calligraphy";color:#1F497D'>Douglas J. Bratt</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Lucida Calligraphy";color:#1F497D'>Lawyer</span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><img border=0 width=165 height=167 id="_x0000_i1025" src="cid:image001.jpg@01D2FF9B.C3027E60" alt="Envelope scaled Terry"></span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'>Office: (360) 213-2040 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> Fax: (360) 213-2030<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";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='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif";color:#1F497D'>NOTE:</span><span style='font-size:10.0pt;font-family:"Times New Roman","serif";color:#1F497D'> </span><span style='font-size:12.0pt;font-family:"Times New Roman","serif";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='font-size:12.0pt;font-family:"Times New Roman","serif";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"'> <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>Heather deVrieze<br><b>Sent:</b> Monday, July 17, 2017 4:18 PM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> Re: [WSBAPT] Tenant/Beneficiary Under Will<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><span style='color:#1F497D'>I believe RCW 11.04.250 is pretty clear that real estate devised vests at death, together with all rents and profits, so as you propose, the rents, after reasonable expenses (like utilities) are deducted should be delivered to the beneficiary. I think a short statement explaining the net rents returned, together with a check and the deed makes sense. The recipient will also need to sign off on the excise tax affidavit accompanying the deed, and should be notified that the property is transferring with sufficient time to change their insurance to reflect their ownership. <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'>Heather <o:p></o:p></span></p><div><p class=MsoNormal><span style='color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D'>Heather S. de Vrieze</span><b><span style='font-size:16.0pt;color:#1F497D'><br></span></b><i><span style='font-family:"Garamond","serif";color:#1F497D'>Attorney-at-Law<o:p></o:p></span></i></p><p class=MsoNormal><i><span style='font-family:"Garamond","serif";color:#1F497D'><img border=0 width=189 height=105 id="_x0000_i1026" src="cid:image002.jpg@01D2FF9B.C3027E60" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><i><span style='font-size:12.0pt;font-family:"Garamond","serif";color:#1F497D'><o:p></o:p></span></i></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>3909 California Avenue SW<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>Seattle, WA 98116-3705 <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>(206)938-5500 <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="mailto:heatherd@westseattlelaw.com"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>heatherd@westseattlelaw.com</span></a></span><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><span style='color:#1F497D'><a href="http://www.westseattlelaw.com/"><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>www.westseattlelaw.com</span></a></span><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> <o:p></o:p></span></p><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#002E8A'>Click here to connect with de Vrieze | Carney on Facebook: </span><span style='color:#1F497D'> </span></b><a href="https://www.facebook.com/DeVriezeCarney"><b><span style='color:blue;text-decoration:none'><img border=0 width=72 height=21 id="Picture_x0020_1" src="cid:image003.png@01D2FF9B.C3027E60" alt="FB Logo"></span></b></a><span style='font-family:Nyala;color:#44524E'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#A6A6A6'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt;color:#A6A6A6'>CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.</span><span style='font-size:16.0pt;font-family:"Cambria","serif";color:blue'><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>Paul Neumiller<br><b>Sent:</b> Monday, July 17, 2017 3:41 PM<br><b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br><b>Subject:</b> [WSBAPT] Tenant/Beneficiary Under Will<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Listmates, this is a new one for me and I need a reality check. Testate Decedent with no family leaves duplexes to various long-term tenants who are paying rent. There is a professional property manager. Ok so far but what happens to paid rents after the date of death but before the date of distribution? The real property transfers to the heirs and beneficiaries upon date of death (RCW 11.04.250) . The rents have been deposited into a bank account that are still available for reimbursement so we can deliver the PR deeds to the tenants along with a refund check (paid rent minus utilities paid). Does this sound about right? What is the general practice out there? <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><a name="Paul_Neumiller"><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><img border=0 width=250 height=150 id="_x0000_i1028" src="cid:image004.jpg@01D2FF9B.C3027E60"></span></a><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div id=DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p><table class=MsoNormalTable border=1 cellspacing=3 cellpadding=0 style='border:none;border-top:solid #D3D4DE 1.0pt'><tr><td width=55 style='width:33.0pt;border:none;padding:7.8pt .75pt .75pt .75pt'><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><a href="https://www.avast.com/en-us/lp-safe-emailing-3176-b?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=emailclient&utm_term=oa-3176-b" target="_blank"><span style='border:solid windowtext 1.0pt;padding:0in;text-decoration:none'><img border=0 width=46 height=29 id="_x0000_i1030" src="cid:image005.jpg@01D2FF9B.C3027E60" alt="Image removed by sender."></span></a><o:p></o:p></span></p></td><td width=470 style='width:282.0pt;border:none;padding:.1in .75pt .75pt .75pt'><p class=MsoNormal style='line-height:10.8pt'><span style='font-size:8.0pt;font-family:"Arial","sans-serif";color:#41424E'>Virus-free. <a href="https://www.avast.com/en-us/lp-safe-emailing-3176-b?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=emailclient&utm_term=oa-3176-b" target="_blank"><span style='color:#4453EA'>www.avast.com</span></a> <o:p></o:p></span></p></td></tr></table><p class=MsoNormal><span style='font-size:12.0pt;font-family:"Times New Roman","serif"'><o:p> </o:p></span></p></div></div></body></html>