<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 http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 14 (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: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:"Script MT Bold";}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"Lucida Handwriting";
panose-1:3 1 1 1 1 1 1 1 1 1;}
/* 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:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
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:"Times New Roman","serif";
color:#2F5496;
font-weight:normal;
font-style:normal;
text-decoration:none none;}
span.EmailStyle21
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle22
{mso-style-type:personal;
font-family:"Calibri","sans-serif";
color:#1F497D;}
span.EmailStyle23
{mso-style-type:personal-reply;
font-family:"Calibri","sans-serif";
color:#1F497D;}
.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="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal"><span style="color:#1F497D">Rebecca: I haven't had to litigate this, but for what it's worth, I think the statute is plenty clear that ownership of the contents of the sd box is not affected by the decedent's contract with the bank, no
matter what that contract might say about survivorship.<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">Whatever item is in the box, its ownership is determined the same as if the item was simply sitting in the decedent's house. Papers continue to belong to the decedent, as do any valuables.<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">The bank's real issue is, who has a right to access the box. I think the bank could reasonably assert that a "JTWROS" on a sd box means that the decedent's right of access expires at death, and so the estate
has no right to access the box; only the survivor can do that. I think that would be a pointless, mindless, bureaucratic use of JTWROS, but at least it's arguable. The result of course is that items owned by decedent are in the custody of a bank, and the bank
will only release them to a third party who doesn't own them.<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">On your facts it sounds like there isn't a problem getting access – the PR was the survivor? So the only problem is you have a bank official offering a legal opinion on the basis of total ignorance and confusing
your client.<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">On the basis of the statute, I would take a firm position that any item owned by the decedent that was in the safe deposit box is owned by the Estate after death.<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-size:12.0pt;color:#1F497D">Sincerely,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Eric C. Nelsen<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">SAYRE LAW OFFICES, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">1417 31st Ave South<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">Seattle WA 98144-3909<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">phone 206-625-0092<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;color:#1F497D">fax 206-625-9040<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""> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com]
<b>On Behalf Of </b>Rebecca King<br>
<b>Sent:</b> Monday, December 11, 2017 2:41 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Ownership of Safe Deposit Box Contents<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">Hi Chris,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="color:#1F497D">Thanks for your input. The bank's position in my case is that the joint owner on the box is entitled to all of the contents. I cannot find any statutory or case law other than that
which is quoted below stating that ownership of the contents is determined “according to rules of law.” Would rules of law be probate law? That seems to make the most sense. But I would appreciate hearing from others if they have a different opinion (or
the same opinion just to confirm my position).<o:p></o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Script MT Bold";color:black">Rebecca King<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua","serif";color:black">Attorney<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua","serif";color:black"><o:p> </o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><b><span style="font-size:12.0pt;font-family:"Book Antiqua","serif";color:black">PLEASE NOTE: Our new address is 2150 N. 107<sup>th</sup> Street, Suite 501, Seattle, WA 98133<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua","serif";color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="color:black">Northwest Elder Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:black">2150 N. 107<sup>th</sup> Street, Suite 501<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Seattle, WA 98133<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Main: (206) 937-6102<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Direct: (206) 866-6544<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:black">Fax: (206) 830-9326<o:p></o:p></span></p>
<p class="MsoNormal"><i><span style="font-family:"Book Antiqua","serif";color:black"><o:p> </o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Book Antiqua","serif";color:black">Providing Services in Elder Law<o:p></o:p></span></i></p>
<p class="MsoNormal"><span style="color:black"> <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua","serif";color:black">CONFIDENTIALITY NOTICE: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged
information protected by law. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.<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>Chris Moore<br>
<b>Sent:</b> Monday, December 11, 2017 11:53 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] Ownership of Safe Deposit Box Contents<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">I am not able to provide a legal analysis, but I will share an experience from Idaho. The decedent added a friend as a signatory party to his safe deposit box. Upon death, the bank refused to allow the PR access
to the box claiming that the friend now owned the contents as the joint owner with right of survivorship, just like any other bank account. Since it was believed that the original will and other important paperwork were in the box, we were able to obtain
a court order to access the box for the sole purpose of retrieving the Will. In the meantime we contacted trust officer/lawyers who worked for the bank. They immediately recognized the problem. If memory serves, they were able to access the contract signed
for the box rental and found terms in the contract that refuted the bank’s position that the box and contents were JTWROS property. However, the PR was finally able to locate the friend who was very cooperative and gave him access to the box, which precluded
any further legal inquiry.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D">It makes no sense that the contents of a safe deposit box are JTWROS. Does an original Will, the titles to vehicles, the deeds to real property, birth certificates, and marriage certificates (the usual contents
of a box) become the property of a joint holder of the box? Ownership must be based upon the intent of the decedent as demonstrated in some fashion other than simply adding a person as a signatory on the box for convenience.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">Sincerely,</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#3333FF"><br>
</span></b><b><span style="font-size:13.5pt;font-family:"Lucida Handwriting";color:#3333FF">Chris J. Moore</span></b><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">Christopher J. Moore, JD, CPA (Inactive), AEP<sup>®</sup>, EPLS*</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">Creason, Moore, Dokken & Geidl, PLLC</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">Lawyers</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">1219 Idaho Street, POB 835</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">Lewiston, Idaho 83501-0835</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">Phone: 208-743-1516; Fax: 208-746-2231</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">Website: </span><a href="http://www.cmd-law.com/" target="_blank"><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#1155CC">www.cmd-law.com</span></a><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
<br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">*Certified as an Estate Planning Law Specialist by the Estate Law Specialist Board, Inc., the only estate planning certification entity approved by both the American Bar
Association and the Idaho State Bar Association.</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#500050">_______________________________________________</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#500050"><br>
</span><b><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#17365D">-- Note -- </span></b><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#17365D">The information contained in this e-mail transmission is confidential
and may also be a legally privileged communication. This information is intended for the exclusive and private use of the addressee(s). If you are not the intended recipient, you are hereby notified that any use, disclosure, dissemination, distribution (other
than to the addressee(s)), copying or taking any action because of this information is strictly prohibited. If you have received this e-mail in error, please notify the sender immediately. Thank you.</span><span style="font-size:10.0pt;font-family:"Arial","sans-serif";color:#17365D"><br>
</span><span style="font-size:10.0pt;font-family:"Verdana","sans-serif";color:#17365D">~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"> </span><o:p></o:p></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> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Kokie Adams<br>
<b>Sent:</b> Monday, December 11, 2017 11:25 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] Ownership of Safe Deposit Box Contents<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#2F5496">Please reply to the list because many of my clients list a child or other person on a box so that person can gain access after death – but not for ownership.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#2F5496"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#2F5496">Kokie Adams</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#2F5496"><img border="0" width="205" height="31" id="Picture_x0020_1" src="cid:image001.jpg@01D37291.70DBBE30" alt="Adams-Logo-Print-300dpi-900wide"></span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Times New Roman","serif";color:#4472C4"> </span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-family:"Times New Roman","serif";color:#2F5496">Office:
</span></b><span style="font-family:"Times New Roman","serif";color:#2F5496">425.774.0444
<b>| Fax: 425.771.2711</b> </span><o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:kokie@adamslawgroupnw.com"><span style="font-family:"Times New Roman","serif";color:#2F5496">kokie@adamslawgroupnw.com</span></a><span style="font-family:"Times New Roman","serif";color:#2F5496">
</span><o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.adamslawgroupnw.com/"><span style="font-family:"Times New Roman","serif";color:#2F5496">www.adamslawgroupnw.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#2F5496"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#2F5496"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#2F5496"> </span><o:p></o:p></p>
</div>
<p class="MsoNormal"><span style="font-family:"Times New Roman","serif";color:#2F5496"> </span><o:p></o:p></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>Rebecca King<br>
<b>Sent:</b> Monday, December 11, 2017 10:52 AM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] Ownership of Safe Deposit Box Contents<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">I have a case where the PR (non-spouse) owned a safe deposit box jointly with the decedent. The bank has told the PR that the contents of the safety deposit box are now owned by the PR. That seems to contradict RCW 11.02.130 which states:<o:p></o:p></p>
<p class="MsoNormal" style="margin-left:.5in">A provision in a lease of a safety deposit repository to the effect that two or more persons have access to the repository, or that purports to create a joint tenancy in the repository or in the contents of the
repository, or that purports to vest ownership of the contents of the repository in the surviving lessee, is ineffective to create joint ownership of the contents of the repository or to transfer ownership at death of one of the lessees to the survivor. Ownership
of the contents of the repository and devolution of title to those contents is determined according to rules of law without regard to the lease provisions.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Are the contents of a jointly held safe deposit box property of the estate, assuming the contents were all owned by the decedent at the time they were placed in the box? I box I could find no case law on this matter and was wondering what
the experience of the listserve has been with ownership of safe deposit box contents.<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Thank you!<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Script MT Bold";color:black">Rebecca King</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua","serif";color:black">Attorney</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua","serif";color:black"> </span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><b><span style="font-size:12.0pt;font-family:"Book Antiqua","serif";color:black">PLEASE NOTE: Our new address is 2150 N. 107<sup>th</sup> Street, Suite 501, Seattle, WA 98133</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua","serif";color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="color:black">Northwest Elder Law Group</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">2150 N. 107<sup>th</sup> Street, Suite 501</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">Seattle, WA 98133</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">Main: (206) 937-6102</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">Direct: (206) 866-6544</span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black">Fax: (206) 830-9326</span><o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-family:"Book Antiqua","serif";color:black"> </span></i><o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-family:"Book Antiqua","serif";color:black">Providing Services in Elder Law</span></i><o:p></o:p></p>
<p class="MsoNormal"><span style="color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Book Antiqua","serif";color:black">CONFIDENTIALITY NOTICE: This e-mail message, including any attachments, is for the sole use of the intended recipient(s) and may contain confidential and privileged
information protected by law. Any unauthorized review, use, disclosure or distribution is prohibited. If you are not the intended recipient, please contact the sender by reply e-mail and destroy all copies of the original message.</span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</body>
</html>