<html><head><meta http-equiv="content-type" content="text/html; charset=utf-8"></head><body dir="auto">Steve:<div><br></div><div>Would be glad to chat about this. </div><div><br></div><div><div><p class="MsoNormal"><font face="UICTFontTextStyleTallBody" size="3"><span style="background-color: rgba(255, 255, 255, 0);"><b>Best regards</b>, </span></font></p><p class="MsoNormal" style="text-align: start; margin-right: 1.5in;"><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal; background-color: rgba(255, 255, 255, 0);"><font face="UICTFontTextStyleTallBody" size="3"><a title="mailto:dlyons@lyonslawoffices.com
blocked::mailto:dlyons@lyonslawoffices.com
mailto:dlyons@lyonslawoffices.com" href="mailto:dlyons@lyonslawoffices.com" target="_blank">John J. Sullivan</a>, </font></span></p><p class="MsoNormal"><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal; background-color: rgba(255, 255, 255, 0);"><font face="UICTFontTextStyleTallBody" size="3">Attorney</font></span></p><p class="MsoNormal"><b><i style="background-color: rgba(255, 255, 255, 0);"><font face="UICTFontTextStyleTallBody" size="3"> </font></i></b></p><p class="MsoNormal" style="text-align: start; margin-right: 0.7in;"><font face="UICTFontTextStyleTallBody" size="3"><span style="background-color: rgba(255, 255, 255, 0);"><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal;">Lyons</span><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal;"> </span><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal;">|</span><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal;"> </span><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal;">Sullivan</span><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal;"></span></span></font></p><p class="MsoNormal" style="text-align: start; margin-right: 1.5in;"><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal; background-color: rgba(255, 255, 255, 0);"><font face="UICTFontTextStyleTallBody" size="3"><a href="x-apple-data-detectors://6/0" dir="ltr" x-apple-data-detectors="true" x-apple-data-detectors-type="address" x-apple-data-detectors-result="6/0" style="-webkit-text-decoration-color: rgba(0, 32, 96, 0.258824);">10655 NE 4</a><sup><a href="x-apple-data-detectors://6/0" dir="ltr" x-apple-data-detectors="true" x-apple-data-detectors-type="address" x-apple-data-detectors-result="6/0" style="-webkit-text-decoration-color: rgba(0, 32, 96, 0.258824);">th</a></sup><a href="x-apple-data-detectors://6/0" dir="ltr" x-apple-data-detectors="true" x-apple-data-detectors-type="address" x-apple-data-detectors-result="6/0" style="-webkit-text-decoration-color: rgba(0, 32, 96, 0.258824);"> Street, Suite 704</a></font></span></p><p class="MsoNormal" style="text-align: start; margin-right: 1.5in;"><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal; background-color: rgba(255, 255, 255, 0);"><a href="x-apple-data-detectors://6/0" dir="ltr" x-apple-data-detectors="true" x-apple-data-detectors-type="address" x-apple-data-detectors-result="6/0" style="-webkit-text-decoration-color: rgba(0, 32, 96, 0.258824);"><font face="UICTFontTextStyleTallBody" size="3">Bellevue, WA 98004</font></a></span></p><p class="MsoNormal" style="text-align: start; margin-right: 1.5in;"><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal; background-color: rgba(255, 255, 255, 0);"><font face="UICTFontTextStyleTallBody" size="3">425·451·2400 tel <a href="tel:425-451-7385" dir="ltr" x-apple-data-detectors="true" x-apple-data-detectors-type="telephone" x-apple-data-detectors-result="6/1" style="-webkit-text-decoration-color: rgba(0, 32, 96, 0.258824);">425-451-7385</a> fax</font></span></p><p class="MsoNormal" style="text-align: start; margin-right: 1.5in;"><span style="font-variant-ligatures: normal; font-variant-numeric: normal; font-variant-caps: small-caps; font-variant-alternates: normal; font-variant-position: normal; font-variant-east-asian: normal; background-color: rgba(255, 255, 255, 0);"><a href="http://www.dljslaw.com/" target="_blank"><font face="UICTFontTextStyleTallBody" size="3">www.dljslaw.com</font></a></span></p><p class="MsoNormal"><b><i><span data-mce-style="text-decoration: underline;" style="text-decoration: underline; background-color: rgba(255, 255, 255, 0);"><font face="UICTFontTextStyleTallBody" size="3"> </font></span></i></b></p><p class="MsoNormal"><b><i><span data-mce-style="text-decoration: underline;" style="text-decoration: underline; background-color: rgba(255, 255, 255, 0);"><font face="UICTFontTextStyleTallBody" size="3">Confidentiality Notice</font></span></i></b></p><p class="MsoNormal"><i style="background-color: rgba(255, 255, 255, 0);"><font face="UICTFontTextStyleTallBody" size="3">This email transmission is intended only for the addressee named above. It contains information that is privileged, confidential, or otherwise protected from use and disclosure. If you are not the intended recipient, you are hereby notified that any review, disclosure, copying, or dissemination of this transmission or the taking of any action in reliance on its contents or other use is strictly prohibited. If you have received this transmission in error, please destroy the original and notify us by telephone immediately. Thank you for your cooperation.</font></i></p></div><p class="MsoNormal"><font face="UICTFontTextStyleTallBody" size="3"><span style="background-color: rgba(255, 255, 255, 0);"> </span></font></p><br><div id="AppleMailSignature">Sent from my iPad</div><div><br>On Nov 2, 2017, at 6:52 PM, Steve Waltar <<a href="mailto:steve@waltar.com">steve@waltar.com</a>> wrote:<br><br></div><blockquote type="cite"><div>
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<p class="MsoNormal">I have someone needing the counsel of an attorney who does charitable planning – specifically termination of non-profit and other companies in 2016. The IRS form 990 was filed last year and now the CPA got a letter from the IRS about being
‘disqualified persons’ with respect to an applicable tax-exempt organization as defined in Section 4958 of the IRS Code. Anyone know attorneys or accountants that can help?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="background:white"><b><span style="color:black">Stephen M. Waltar</span></b><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><b><span style="color:black">LEGACY ESTATE PLANNING, LLC</span></b><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;color:black">1750 - 112th Avenue NE, Suite C245</span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;color:black">Bellevue, WA 98004</span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;color:black"><a href="tel:(425)%20455-6788" target="_blank"><span style="color:blue">(425) 455-6788</span></a></span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="color:black"><a href="http://www.waltar.com/" target="_blank" title="blocked::http://www.waltar.com/"><span style="font-size:10.0pt;color:blue">www.waltar.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-family:"Helvetica",sans-serif;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><a href="http://www.waltar.com/" target="_blank"><span style="font-family:"Helvetica",sans-serif;color:blue;text-decoration:none"><image001.jpg></span></a><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Helvetica",sans-serif;color:black"> </span><span style="color:black"> </span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><a href="https://www.facebook.com/pages/Stephen-M-Waltar-PS/663832273655743" target="_blank"><span style="color:blue;text-decoration:none"><image002.png></span></a><span style="color:black">
</span><a href="https://twitter.com/WaltarLaw" target="_blank"><span style="color:blue;text-decoration:none"><image003.png></span></a><span style="color:black"> </span><a href="http://www.linkedin.com/company/3173783?trk=tyah" target="_blank"><span style="color:blue;text-decoration:none"><image004.png></span></a><span style="color:black"> </span><a href="https://plus.google.com/u/0/114715232767415279995" target="_blank"><span style="color:blue;text-decoration:none"><image005.png></span></a><span style="color:black"> </span><a href="http://www.youtube.com/StephenMWaltarPS" target="_blank"><span style="color:blue;text-decoration:none"><image006.png></span></a><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><i><u><span style="font-size:10.0pt;color:black">Circular 230 Warning</span></u></i><i><span style="font-size:10.0pt;color:black">: This communication is not intended to constitute tax advice and may not be used
by any person or entity for the purpose of avoiding penalties that may be imposed by the Internal Revenue Service.</span></i><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><i><u><span style="font-size:10.0pt;color:black">Confidentiality Notice</span></u></i><i><span style="font-size:10.0pt;color:black">: The information contained herein and any attachments are a private communication
sent by the Law Firm of Stephen M. Waltar, PS and may contain confidential and/or legally privileged information meant solely for the intended recipient. If you are not the intended recipient, you are hereby notified that any use, dissemination, distribution,
forwarding or any form of copying of this communication is strictly prohibited. Please notify the sender immediately by replying to this message, then delete the e-mail and any attachments from your system.</span></i><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</div></blockquote><blockquote type="cite"><div><span>_______________________________________________</span><br><span>WSBAPT mailing list</span><br><span><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a></span><br><span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></span></div></blockquote></div></body></html>