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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple><div class=WordSection1><p class=MsoNormal><a name="_MailEndCompose"><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Why not a revocable living trust with the daughter as successor Trustee and remainder beneficiary? That way she would control the house during her lifetime and daughter would get a step-up in basis on inheritance.<o:p></o:p></span></a></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'>Sara<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'><img width=23 height=27 id="Picture_x0020_1" src="cid:image001.jpg@01D37819.0D9488B0" alt="cid:image001.jpg@01D1F8A6.19C81E60"><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Century",serif;color:#1F497D'>Sara D. Longley, J.D., LL.M.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Century",serif;color:#1F497D'>Attorney at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Century",serif;color:#1F497D'> <o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Century",serif;color:#1F497D'>1734 NW Market Street<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Century",serif;color:#1F497D'>Seattle, WA 98107<o:p></o:p></span></p><p class=MsoNormal><a href="tel:%28206%29%20434-5644" target="_blank"><span style='font-size:11.0pt;font-family:"Century",serif;color:#1F497D;text-decoration:none'>(206) 434-5644</span></a><span style='font-size:11.0pt;font-family:"Century",serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><a href="mailto:Sara@longley-law.pro" target="_blank"><span style='font-size:11.0pt;font-family:"Century",serif;color:#0563C1'>Sara@Longley-law.pro</span></a><span style='font-size:11.0pt;font-family:"Century",serif;color:#1F497D'><o:p></o:p></span></p><p class=MsoNormal><a href="http://www.longley-law.pro/" target="_blank"><span style='font-size:11.0pt;font-family:"Century",serif;color:#0563C1'>www.longley-law.pro</span></a><span style='font-size:11.0pt;font-family:"Century",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'>This email is intended only for the individual to whom it is addressed and may contain information that is privileged, confidential, and/or exempt from disclosure. If you have received this message in error, please inform the sender by telephone or reply email and delete this message and all attachments. Thank you.<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><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Rachel Edmiston<br><b>Sent:</b> Monday, December 18, 2017 3:38 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] life estate<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><div><p class=gmail-msonormal>Client wants to make sure her daughter will inherit her house after she dies. She has one son that she’s disinherited, but she thinks he may dispute the will, so she doesn’t want to rely solely on a will to transfer the house. She also wants to avoid probate to make it easier on her daughter. I discussed TODDs, JTWROS, and quit claims with her, and the option she liked best was a QC with a life estate. I think she likes the idea of giving her daughter some possessory interest in the house right now. I mentioned it would cause problems with Medicaid planning and she said that wouldn’t be a problem, but I forget why. <o:p></o:p></p><p class=gmail-msonormal>Rachel Edmiston<o:p></o:p></p></div><div id=DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2><p class=MsoNormal><o:p> </o:p></p><table class=MsoNormalTable border=1 cellspacing=3 cellpadding=0 style='border:none;border-top:solid #D3D4DE 1.0pt'><tr><td width=57 style='width:41.25pt;border:none;padding:9.75pt .75pt .75pt .75pt'><p class=MsoNormal><a href="http://www.avg.com/email-signature?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=webmail" target="_blank"><span style='border:solid windowtext 1.0pt;padding:0in;text-decoration:none'><img border=0 width=46 height=29 id="_x0000_i1025" src="cid:image002.jpg@01D37819.0D9488B0" alt="Image removed by sender."></span></a><o:p></o:p></p></td><td width=415 style='width:352.5pt;border:none;padding:9.0pt .75pt .75pt .75pt'><p class=MsoNormal style='line-height:13.5pt'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#41424E'>Virus-free. <a href="http://www.avg.com/email-signature?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=webmail" target="_blank"><span style='color:#4453EA'>www.avg.com</span></a> <o:p></o:p></span></p></td></tr></table></div><div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>On Mon, Dec 18, 2017 at 2:26 PM, Mike Winslow <<a href="mailto:mike@winslegal.com" target="_blank">mike@winslegal.com</a>> wrote:<o:p></o:p></p><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in'><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>If you are trying to do Medicaid planning with a QCD retaining a life estate in the parent, there is a whole set of rules and consequences about which you should become familiar, as well.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Maybe you could share with the list what the client’s goals are in seeking the transfer. What’s driving the process with this client?</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Michael A. Winslow</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>1204 Cleveland Ave.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Mount Vernon, WA 98273</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Ph. <a href="tel:(360)%20336-3321" target="_blank">360-336-3321</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:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Em. <a href="mailto:Mike@winslegal.com" target="_blank">Mike@winslegal.com</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:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;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.</span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [mailto:<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Heather deVrieze<br><b>Sent:</b> Monday, December 18, 2017 12:55 PM<br><b>To:</b> WSBA Probate & Trust Listserv</span><o:p></o:p></p><div><div><p class=MsoNormal><b>Subject:</b> Re: [WSBAPT] life estate<o:p></o:p></p></div></div></div></div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Rachel,</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>I think there are several differences between a Transfer on Death Deed (TODD) vs. Quit Claim Deed Retaining a Life Estate.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>First – a TODD is not a current gift requiring valuation and a gift tax return to report the gift. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Second – a TODD conveys no current interest now, possessory or otherwise, and can be revoked by the donor at any time while they are alive. The property can be sold with the owner/donor keeping all the proceeds. A remainder interest holder would be required to participate in a sale during owner/donor’s life.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Third – excise tax. If the property has debt, there may be excise tax due, and an excise tax affidavit will be required in any case. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Finally – basis. There is some confusion among tax professionals over whether a property interest received during life, but only fully possessory at death is entitled to a full step up in basis. </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>I can’t see a reason to use a life estate where a TODD is available to transfer property to a daughter at death.</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'>Heather</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D'>Heather S. de Vrieze</span><b><span style='font-size:16.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><br></span></b><i><span style='font-size:11.0pt;font-family:"Garamond",serif;color:#1F497D'>Attorney-at-Law</span></i><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-size:11.0pt;font-family:"Garamond",serif;color:#1F497D'><img border=0 width=189 height=105 id="m_-3805146986978240174_x005f_x0000_i1025" src="cid:image005.jpg@01D37819.0D8EBC50" alt="cid:image001.jpg@01D013C2.30F35160"></span></i><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>3909 California Avenue SW</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>Seattle, WA 98116-3705 </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'><a href="tel:(206)%20938-5500" target="_blank">(206)938-5500</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:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><a href="mailto:heatherd@westseattlelaw.com" target="_blank"><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'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'><a href="http://www.westseattlelaw.com/" target="_blank"><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'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><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></b><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span></b><a href="https://www.facebook.com/DeVriezeCarney" target="_blank"><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;text-decoration:none'><img border=0 width=72 height=21 id="m_-3805146986978240174Picture_x0020_1" src="cid:image006.png@01D37819.0D8EBC50" alt="FB Logo"></span></b></a><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:8.0pt;font-family:"Calibri",sans-serif;color:#A6A6A6'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:8.0pt;font-family:"Calibri",sans-serif;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><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'>From:</span></b><span style='font-size:11.0pt;font-family:"Calibri",sans-serif'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">mailto:wsbapt-bounces@lists.wsbarppt.com</a>] <b>On Behalf Of </b>Rachel Edmiston<br><b>Sent:</b> Monday, December 18, 2017 11:50 AM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBAPT] life estate</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>From what I've been able to find, a life estate will do the same thing. Is that wrong? <o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>On Sun, Dec 17, 2017 at 3:01 PM, Bryce Dille <<a href="mailto:BryceD@cdb-law.com" target="_blank">BryceD@cdb-law.com</a>> wrote:<o:p></o:p></p><blockquote style='border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-top:5.0pt;margin-right:0in;margin-bottom:5.0pt'><div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'>Why aren’t you using transfer on death deed so you preserve step up in basis on death of mother<o:p></o:p></p><div id="m_-3805146986978240174m_3719203290804146675AppleMailSignature"><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Sent from my iPhone<o:p></o:p></p></div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt'><br>On Dec 17, 2017, at 1:48 PM, Rachel Edmiston <<a href="mailto:rachel.edmiston@gmail.com" target="_blank">rachel.edmiston@gmail.com</a>> wrote:<o:p></o:p></p></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><div><p class=m-3805146986978240174m3719203290804146675gmail-msonormal>Hi,<o:p></o:p></p><p class=m-3805146986978240174m3719203290804146675gmail-msonormal>One of my clients wants to give her house to her daughter and retain a life estate for herself. I thought this was done by filing a quit claim deed that retained a life estate, but I’m having a hard time finding a sample. Do any of you have one I could use as a guide? I’d also appreciate any helpful tips you might have or warnings about pitfalls as I’ve obviously never done this before.<o:p></o:p></p><p class=m-3805146986978240174m3719203290804146675gmail-msonormal>Thank you,<o:p></o:p></p><p class=m-3805146986978240174m3719203290804146675gmail-msonormal>Rachel Edmiston<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><br clear=all><br>-- <o:p></o:p></p><div><div><div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Garamond",serif;color:#38761D;background:#F3F3F3'>Rachel Edmiston, </span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'>PO Box 13738</span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'>Mill Creek, WA 98082</span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'>T: <a href="tel:(425)%20945-6333" target="_blank">425-945-6333</a></span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'>F: <a href="tel:(425)%20272-4294" target="_blank">425-272-4294</a></span><o:p></o:p></p><div><div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'> </span><o:p></o:p></p></div><div><p style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Calibri",sans-serif;color:black'>CONFIDENTIAL: ATTORNEY/CLIENT PRIVILEGED; ATTORNEY WORK PRODUCT The information contained in this email is intended for the individual or entity above. 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Thank you.</span><o:p></o:p></p></div></div></div></div></div></div></div></div><div id="m_-3805146986978240174m_3719203290804146675DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2"><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><table class=MsoNormalTable border=1 cellspacing=3 cellpadding=0 style='border:none;border-top:solid #D3D4DE 1.0pt'><tr><td width=57 style='width:41.25pt;border:none;padding:9.75pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><a href="http://www.avg.com/email-signature?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=webmail" target="_blank"><span style='border:solid windowtext 1.0pt;padding:0in;text-decoration:none'><img border=0 width=46 height=29 id="m_-3805146986978240174_x005f_x0000_i1027" src="cid:image002.jpg@01D37819.0D9488B0" alt="Image removed by sender."></span></a><o:p></o:p></p></td><td width=397 style='width:352.5pt;border:none;padding:9.0pt .75pt .75pt .75pt'><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;line-height:13.5pt'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#41424E'>Virus-free. <a href="http://www.avg.com/email-signature?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=webmail" target="_blank"><span style='color:#4453EA'>www.avg.com</span></a> </span><o:p></o:p></p></td></tr></table></div></div></blockquote></div></div><blockquote style='margin-top:5.0pt;margin-bottom:5.0pt'><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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></p></div></blockquote></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><br>_______________________________________________<br>WSBAPT mailing list<br><a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">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></p></blockquote></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><br><br clear=all><br>-- <o:p></o:p></p><div><div><div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Garamond",serif;color:#38761D;background:#F3F3F3'>Rachel Edmiston, </span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'>PO Box 13738</span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'>Mill Creek, WA 98082</span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'>T: <a href="tel:(425)%20945-6333" target="_blank">425-945-6333</a></span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'>F: <a href="tel:(425)%20272-4294" target="_blank">425-272-4294</a></span><o:p></o:p></p><div><div><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#888888'> </span><o:p></o:p></p></div><div><p style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Calibri",sans-serif;color:black'>CONFIDENTIAL: ATTORNEY/CLIENT PRIVILEGED; ATTORNEY WORK PRODUCT The information contained in this email is intended for the individual or entity above. This email is protected by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally protected by the attorney/client privilege and/or work product doctrine. If you are not the intended recipient, please do not read, copy, use, forward or disclose this communication to others; also, please notify the sender by replying to this message, and then delete this message from your system. Thank you.</span><o:p></o:p></p></div></div></div></div></div></div></div></div></div></div></div></div><p class=MsoNormal><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></p></blockquote></div><p class=MsoNormal><br><br clear=all><br>-- <o:p></o:p></p><div><div><div><div><div><div><p class=MsoNormal><span style='font-family:"Garamond",serif;color:#38761D;background:#F3F3F3'>Rachel Edmiston, </span><span style='color:#888888'><o:p></o:p></span></p></div><p class=MsoNormal><span style='color:#888888'>PO Box 13738</span><o:p></o:p></p></div><p class=MsoNormal><span style='color:#888888'>Mill Creek, WA 98082</span><o:p></o:p></p></div><p class=MsoNormal><span style='color:#888888'>T: 425-945-6333</span><o:p></o:p></p></div><p class=MsoNormal><span style='color:#888888'>F: 425-272-4294</span><o:p></o:p></p><div><div><div><div><div><p class=MsoNormal><span style='color:#888888'> <o:p></o:p></span></p></div><div><p style='margin:0in;margin-bottom:.0001pt'><span style='font-family:"Calibri",sans-serif;color:black'>CONFIDENTIAL: ATTORNEY/CLIENT PRIVILEGED; ATTORNEY WORK PRODUCT The information contained in this email is intended for the individual or entity above. This email is protected by the Electronic Communications Privacy Act, 18 U.S.C. Sections 2510-2521 and is legally protected by the attorney/client privilege and/or work product doctrine. If you are not the intended recipient, please do not read, copy, use, forward or disclose this communication to others; also, please notify the sender by replying to this message, and then delete this message from your system. Thank you.</span><span style='font-family:"Garamond",serif;color:#006600'><o:p></o:p></span></p></div></div></div></div></div></div></div></div></div></body></html>