<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:dt="uuid:C2F41010-65B3-11d1-A29F-00AA00C14882" 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="Microsoft Theme 2.00" content="expeditn 011">
<meta name="ProgId" content="Word.Document">
<meta name="Generator" content="Microsoft Word 15">
<meta name="Originator" content="Microsoft Word 15">
<link rel="File-List" href="cid:filelist.xml@01D39EB9.18DD96F0"><!--[if gte mso 9]><xml>
<o:OfficeDocumentSettings>
<o:AllowPNG/>
</o:OfficeDocumentSettings>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:WordDocument>
<w:Zoom>103</w:Zoom>
<w:SpellingState>Clean</w:SpellingState>
<w:GrammarState>Clean</w:GrammarState>
<w:DocumentKind>DocumentEmail</w:DocumentKind>
<w:TrackMoves/>
<w:TrackFormatting/>
<w:EnvelopeVis/>
<w:ValidateAgainstSchemas/>
<w:SaveIfXMLInvalid>false</w:SaveIfXMLInvalid>
<w:IgnoreMixedContent>false</w:IgnoreMixedContent>
<w:AlwaysShowPlaceholderText>false</w:AlwaysShowPlaceholderText>
<w:DoNotPromoteQF/>
<w:LidThemeOther>EN-US</w:LidThemeOther>
<w:LidThemeAsian>X-NONE</w:LidThemeAsian>
<w:LidThemeComplexScript>X-NONE</w:LidThemeComplexScript>
<w:Compatibility>
<w:DoNotExpandShiftReturn/>
<w:BreakWrappedTables/>
<w:SplitPgBreakAndParaMark/>
<w:EnableOpenTypeKerning/>
</w:Compatibility>
<w:BrowserLevel>MicrosoftInternetExplorer4</w:BrowserLevel>
<m:mathPr>
<m:mathFont m:val="Cambria Math"/>
<m:brkBin m:val="before"/>
<m:brkBinSub m:val="--"/>
<m:smallFrac m:val="off"/>
<m:dispDef/>
<m:lMargin m:val="0"/>
<m:rMargin m:val="0"/>
<m:defJc m:val="centerGroup"/>
<m:wrapIndent m:val="1440"/>
<m:intLim m:val="subSup"/>
<m:naryLim m:val="undOvr"/>
</m:mathPr></w:WordDocument>
</xml><![endif]--><!--[if gte mso 9]><xml>
<w:LatentStyles DefLockedState="false" DefUnhideWhenUsed="false" DefSemiHidden="false" DefQFormat="false" DefPriority="99" LatentStyleCount="375">
<w:LsdException Locked="false" Priority="0" QFormat="true" Name="Normal"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 1"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 2"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 3"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 4"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 5"/>
<w:LsdException Locked="false" Priority="9" QFormat="true" Name="heading 6"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 7"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 8"/>
<w:LsdException Locked="false" Priority="9" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="heading 9"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index 9"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 1"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 2"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 3"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 4"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 5"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 6"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 7"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 8"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" Name="toc 9"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="footnote text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="annotation text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="header"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="footer"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="index heading"/>
<w:LsdException Locked="false" Priority="35" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="caption"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="table of figures"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="envelope address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="envelope return"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="footnote reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="annotation reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="line number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="page number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="endnote reference"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="endnote text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="table of authorities"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="macro"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="toa heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Bullet 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Number 5"/>
<w:LsdException Locked="false" Priority="10" QFormat="true" Name="Title"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Closing"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Signature"/>
<w:LsdException Locked="false" Priority="1" SemiHidden="true" UnhideWhenUsed="true" Name="Default Paragraph Font"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="List Continue 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Message Header"/>
<w:LsdException Locked="false" Priority="11" QFormat="true" Name="Subtitle"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Salutation"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Date"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text First Indent"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text First Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Note Heading"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text Indent 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Body Text Indent 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Block Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="FollowedHyperlink"/>
<w:LsdException Locked="false" Priority="22" QFormat="true" Name="Strong"/>
<w:LsdException Locked="false" Priority="20" QFormat="true" Name="Emphasis"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Document Map"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Plain Text"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="E-mail Signature"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Top of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Bottom of Form"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal (Web)"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Acronym"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Address"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Cite"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Code"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Definition"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Keyboard"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Preformatted"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Sample"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Typewriter"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="HTML Variable"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Normal Table"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="annotation subject"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="No List"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Outline List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Simple 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Classic 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Colorful 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Columns 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Grid 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 4"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 5"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 7"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table List 8"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table 3D effects 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Contemporary"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Elegant"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Professional"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Subtle 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 1"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 2"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Web 3"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Balloon Text"/>
<w:LsdException Locked="false" Priority="39" Name="Table Grid"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Table Theme"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Placeholder Text"/>
<w:LsdException Locked="false" Priority="1" QFormat="true" Name="No Spacing"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading"/>
<w:LsdException Locked="false" Priority="61" Name="Light List"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 1"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 1"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 1"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 1"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 1"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 1"/>
<w:LsdException Locked="false" SemiHidden="true" Name="Revision"/>
<w:LsdException Locked="false" Priority="34" QFormat="true" Name="List Paragraph"/>
<w:LsdException Locked="false" Priority="29" QFormat="true" Name="Quote"/>
<w:LsdException Locked="false" Priority="30" QFormat="true" Name="Intense Quote"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 1"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 1"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 1"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 1"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 1"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 1"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 1"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 1"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 2"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 2"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 2"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 2"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 2"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 2"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 2"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 2"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 2"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 2"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 2"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 2"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 2"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 2"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 3"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 3"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 3"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 3"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 3"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 3"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 3"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 3"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 3"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 3"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 3"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 3"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 3"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 3"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 4"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 4"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 4"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 4"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 4"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 4"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 4"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 4"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 4"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 4"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 4"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 4"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 4"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 4"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 5"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 5"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 5"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 5"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 5"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 5"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 5"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 5"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 5"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 5"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 5"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 5"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 5"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 5"/>
<w:LsdException Locked="false" Priority="60" Name="Light Shading Accent 6"/>
<w:LsdException Locked="false" Priority="61" Name="Light List Accent 6"/>
<w:LsdException Locked="false" Priority="62" Name="Light Grid Accent 6"/>
<w:LsdException Locked="false" Priority="63" Name="Medium Shading 1 Accent 6"/>
<w:LsdException Locked="false" Priority="64" Name="Medium Shading 2 Accent 6"/>
<w:LsdException Locked="false" Priority="65" Name="Medium List 1 Accent 6"/>
<w:LsdException Locked="false" Priority="66" Name="Medium List 2 Accent 6"/>
<w:LsdException Locked="false" Priority="67" Name="Medium Grid 1 Accent 6"/>
<w:LsdException Locked="false" Priority="68" Name="Medium Grid 2 Accent 6"/>
<w:LsdException Locked="false" Priority="69" Name="Medium Grid 3 Accent 6"/>
<w:LsdException Locked="false" Priority="70" Name="Dark List Accent 6"/>
<w:LsdException Locked="false" Priority="71" Name="Colorful Shading Accent 6"/>
<w:LsdException Locked="false" Priority="72" Name="Colorful List Accent 6"/>
<w:LsdException Locked="false" Priority="73" Name="Colorful Grid Accent 6"/>
<w:LsdException Locked="false" Priority="19" QFormat="true" Name="Subtle Emphasis"/>
<w:LsdException Locked="false" Priority="21" QFormat="true" Name="Intense Emphasis"/>
<w:LsdException Locked="false" Priority="31" QFormat="true" Name="Subtle Reference"/>
<w:LsdException Locked="false" Priority="32" QFormat="true" Name="Intense Reference"/>
<w:LsdException Locked="false" Priority="33" QFormat="true" Name="Book Title"/>
<w:LsdException Locked="false" Priority="37" SemiHidden="true" UnhideWhenUsed="true" Name="Bibliography"/>
<w:LsdException Locked="false" Priority="39" SemiHidden="true" UnhideWhenUsed="true" QFormat="true" Name="TOC Heading"/>
<w:LsdException Locked="false" Priority="41" Name="Plain Table 1"/>
<w:LsdException Locked="false" Priority="42" Name="Plain Table 2"/>
<w:LsdException Locked="false" Priority="43" Name="Plain Table 3"/>
<w:LsdException Locked="false" Priority="44" Name="Plain Table 4"/>
<w:LsdException Locked="false" Priority="45" Name="Plain Table 5"/>
<w:LsdException Locked="false" Priority="40" Name="Grid Table Light"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46" Name="Grid Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="Grid Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="Grid Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="Grid Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="Grid Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51" Name="Grid Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52" Name="Grid Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 1"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 1"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 1"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 1"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 1"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 1"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 2"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 2"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 2"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 2"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 2"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 2"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 3"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 3"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 3"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 3"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 3"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 3"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 4"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 4"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 4"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 4"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 4"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 4"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 5"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 5"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 5"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 5"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 5"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 5"/>
<w:LsdException Locked="false" Priority="46" Name="List Table 1 Light Accent 6"/>
<w:LsdException Locked="false" Priority="47" Name="List Table 2 Accent 6"/>
<w:LsdException Locked="false" Priority="48" Name="List Table 3 Accent 6"/>
<w:LsdException Locked="false" Priority="49" Name="List Table 4 Accent 6"/>
<w:LsdException Locked="false" Priority="50" Name="List Table 5 Dark Accent 6"/>
<w:LsdException Locked="false" Priority="51" Name="List Table 6 Colorful Accent 6"/>
<w:LsdException Locked="false" Priority="52" Name="List Table 7 Colorful Accent 6"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Mention"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Smart Hyperlink"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Hashtag"/>
<w:LsdException Locked="false" SemiHidden="true" UnhideWhenUsed="true" Name="Unresolved Mention"/>
</w:LatentStyles>
</xml><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;
mso-font-charset:0;
mso-generic-font-family:roman;
mso-font-pitch:variable;
mso-font-signature:-536869121 1107305727 33554432 0 415 0;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;
mso-font-charset:0;
mso-generic-font-family:swiss;
mso-font-pitch:variable;
mso-font-signature:-536859905 -1073732485 9 0 511 0;}
@font-face
{font-family:"Tw Cen MT";
panose-1:2 11 6 2 2 1 4 2 6 3;
mso-font-charset:0;
mso-generic-font-family:swiss;
mso-font-pitch:variable;
mso-font-signature:7 0 0 0 3 0;}
@font-face
{font-family:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;
mso-font-charset:0;
mso-generic-font-family:swiss;
mso-font-pitch:variable;
mso-font-signature:-520081665 -1073717157 41 0 66047 0;}
@font-face
{font-family:"Book Antiqua";
panose-1:2 4 6 2 5 3 5 3 3 4;
mso-font-charset:0;
mso-generic-font-family:roman;
mso-font-pitch:variable;
mso-font-signature:647 0 0 0 159 0;}
@font-face
{font-family:"Bickley Script";
mso-font-alt:Calibri;
mso-font-charset:0;
mso-generic-font-family:auto;
mso-font-pitch:auto;
mso-font-signature:0 0 0 0 0 0;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{mso-style-unhide:no;
mso-style-qformat:yes;
mso-style-parent:"";
margin:0in;
margin-bottom:.0001pt;
mso-pagination:widow-orphan;
font-size:12.0pt;
font-family:"Book Antiqua",serif;
mso-fareast-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:black;}
h1
{mso-style-priority:9;
mso-style-unhide:no;
mso-style-qformat:yes;
mso-style-link:"Heading 1 Char";
margin-top:12.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
mso-pagination:widow-orphan;
page-break-after:avoid;
mso-outline-level:1;
font-size:16.0pt;
font-family:"Book Antiqua",serif;
mso-fareast-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:black;}
h2
{mso-style-priority:9;
mso-style-unhide:no;
mso-style-qformat:yes;
mso-style-link:"Heading 2 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
mso-pagination:widow-orphan;
page-break-after:avoid;
mso-outline-level:2;
font-size:14.0pt;
font-family:"Book Antiqua",serif;
mso-fareast-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:black;
font-weight:normal;}
h3
{mso-style-priority:9;
mso-style-unhide:no;
mso-style-qformat:yes;
mso-style-link:"Heading 3 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
mso-pagination:widow-orphan;
page-break-after:avoid;
mso-outline-level:3;
font-size:13.0pt;
font-family:"Book Antiqua",serif;
mso-fareast-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:black;
font-weight:normal;}
h4
{mso-style-priority:9;
mso-style-unhide:no;
mso-style-qformat:yes;
mso-style-link:"Heading 4 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
mso-pagination:widow-orphan;
page-break-after:avoid;
mso-outline-level:4;
font-size:14.0pt;
font-family:"Book Antiqua",serif;
mso-fareast-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:black;
font-weight:normal;}
h5
{mso-style-priority:9;
mso-style-unhide:no;
mso-style-qformat:yes;
mso-style-link:"Heading 5 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
mso-pagination:widow-orphan;
page-break-after:avoid;
mso-outline-level:5;
font-size:13.0pt;
font-family:"Book Antiqua",serif;
mso-fareast-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:black;
font-weight:normal;}
h6
{mso-style-priority:9;
mso-style-unhide:no;
mso-style-qformat:yes;
mso-style-link:"Heading 6 Char";
margin-top:2.0pt;
margin-right:0in;
margin-bottom:0in;
margin-left:0in;
margin-bottom:.0001pt;
mso-pagination:widow-orphan;
page-break-after:avoid;
mso-outline-level:6;
font-size:11.0pt;
font-family:"Book Antiqua",serif;
mso-fareast-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:black;
font-weight:normal;}
a:link, span.MsoHyperlink
{mso-style-noshow:yes;
mso-style-priority:99;
color:#993300;
text-decoration:underline;
text-underline:single;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-noshow:yes;
mso-style-priority:99;
color:#666600;
text-decoration:underline;
text-underline:single;}
p.MsoAcetate, li.MsoAcetate, div.MsoAcetate
{mso-style-noshow:yes;
mso-style-priority:99;
mso-style-link:"Balloon Text Char";
margin:0in;
margin-bottom:.0001pt;
mso-pagination:widow-orphan;
font-size:8.0pt;
font-family:"Tahoma",sans-serif;
mso-fareast-font-family:Calibri;
color:black;}
span.Heading1Char
{mso-style-name:"Heading 1 Char";
mso-style-priority:9;
mso-style-unhide:no;
mso-style-locked:yes;
mso-style-link:"Heading 1";
font-family:"Book Antiqua",serif;
mso-ascii-font-family:"Book Antiqua";
mso-hansi-font-family:"Book Antiqua";
color:black;
font-weight:bold;}
span.Heading2Char
{mso-style-name:"Heading 2 Char";
mso-style-noshow:yes;
mso-style-priority:9;
mso-style-unhide:no;
mso-style-locked:yes;
mso-style-link:"Heading 2";
font-family:"Book Antiqua",serif;
mso-ascii-font-family:"Book Antiqua";
mso-hansi-font-family:"Book Antiqua";
color:black;}
span.Heading3Char
{mso-style-name:"Heading 3 Char";
mso-style-noshow:yes;
mso-style-priority:9;
mso-style-unhide:no;
mso-style-locked:yes;
mso-style-link:"Heading 3";
font-family:"Book Antiqua",serif;
mso-ascii-font-family:"Book Antiqua";
mso-hansi-font-family:"Book Antiqua";
color:black;}
span.Heading4Char
{mso-style-name:"Heading 4 Char";
mso-style-noshow:yes;
mso-style-priority:9;
mso-style-unhide:no;
mso-style-locked:yes;
mso-style-link:"Heading 4";
font-family:"Book Antiqua",serif;
mso-ascii-font-family:"Book Antiqua";
mso-hansi-font-family:"Book Antiqua";
color:black;}
span.Heading5Char
{mso-style-name:"Heading 5 Char";
mso-style-noshow:yes;
mso-style-priority:9;
mso-style-unhide:no;
mso-style-locked:yes;
mso-style-link:"Heading 5";
font-family:"Book Antiqua",serif;
mso-ascii-font-family:"Book Antiqua";
mso-hansi-font-family:"Book Antiqua";
color:black;}
span.Heading6Char
{mso-style-name:"Heading 6 Char";
mso-style-noshow:yes;
mso-style-priority:9;
mso-style-unhide:no;
mso-style-locked:yes;
mso-style-link:"Heading 6";
font-family:"Book Antiqua",serif;
mso-ascii-font-family:"Book Antiqua";
mso-hansi-font-family:"Book Antiqua";
color:black;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-style-unhide:no;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
mso-pagination:widow-orphan;
font-size:11.0pt;
font-family:"Calibri",sans-serif;
mso-fareast-font-family:Calibri;}
span.BalloonTextChar
{mso-style-name:"Balloon Text Char";
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-unhide:no;
mso-style-locked:yes;
mso-style-link:"Balloon Text";
font-family:"Tahoma",sans-serif;
mso-ascii-font-family:Tahoma;
mso-hansi-font-family:Tahoma;
mso-bidi-font-family:Tahoma;
color:black;}
span.EmailStyle26
{mso-style-type:personal;
mso-style-noshow:yes;
mso-style-unhide:no;
color:black;}
span.EmailStyle27
{mso-style-type:personal;
mso-style-noshow:yes;
mso-style-unhide:no;
font-family:"Times New Roman",serif;
mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman";
mso-bidi-font-family:"Times New Roman";
color:#595959;
mso-text-animation:none;
font-weight:normal;
font-style:normal;
text-decoration:none;
text-underline:none;
text-decoration:none;
text-line-through:none;}
span.EmailStyle28
{mso-style-type:personal;
mso-style-noshow:yes;
mso-style-unhide:no;
font-family:"Calibri",sans-serif;
mso-ascii-font-family:Calibri;
mso-hansi-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:#1F497D;}
span.EmailStyle29
{mso-style-type:personal;
mso-style-noshow:yes;
mso-style-unhide:no;
font-family:"Calibri",sans-serif;
mso-ascii-font-family:Calibri;
mso-hansi-font-family:Calibri;
mso-bidi-font-family:Calibri;
color:#1F497D;}
span.EmailStyle30
{mso-style-type:personal;
mso-style-noshow:yes;
mso-style-unhide:no;
color:black;}
span.EmailStyle31
{mso-style-type:personal;
mso-style-noshow:yes;
mso-style-unhide:no;
mso-ansi-font-size:12.0pt;
mso-bidi-font-size:12.0pt;
font-family:"Times New Roman",serif;
mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman";
mso-bidi-font-family:"Times New Roman";
color:#595959;
mso-text-animation:none;
font-weight:normal;
font-style:normal;
text-decoration:none;
text-underline:none;
text-decoration:none;
text-line-through:none;}
span.EmailStyle32
{mso-style-type:personal-reply;
mso-style-noshow:yes;
mso-style-unhide:no;
mso-ansi-font-size:12.0pt;
mso-bidi-font-size:12.0pt;
font-family:"Times New Roman",serif;
mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman";
mso-bidi-font-family:"Times New Roman";
color:#595959;
mso-text-animation:none;
font-weight:normal;
font-style:normal;
text-decoration:none;
text-underline:none;
text-decoration:none;
text-line-through:none;}
span.SpellE
{mso-style-name:"";
mso-spl-e:yes;}
.MsoChpDefault
{mso-style-type:export-only;
mso-default-props:yes;
font-size:10.0pt;
mso-ansi-font-size:10.0pt;
mso-bidi-font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;
mso-header-margin:.5in;
mso-footer-margin:.5in;
mso-paper-source:0;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 10]><style>/* Style Definitions */
table.MsoNormalTable
{mso-style-name:"Table Normal";
mso-tstyle-rowband-size:0;
mso-tstyle-colband-size:0;
mso-style-noshow:yes;
mso-style-priority:99;
mso-style-parent:"";
mso-padding-alt:0in 5.4pt 0in 5.4pt;
mso-para-margin:0in;
mso-para-margin-bottom:.0001pt;
mso-pagination:widow-orphan;
font-size:10.0pt;
font-family:"Times New Roman",serif;}
</style><![endif]--><!--[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="#993300" vlink="#666600" style="tab-interval:.5in">
<div class="WordSection1">
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">I don’t think a promissory note is necessary. The promissory note assumes that the survivor has purchased an asset that would otherwise belong to
the trust. Without specific guidance in the will, I would treat the nonparticipant’s interest in the survivor’s IRA as a nonprobate asset, which belongs to the survivor.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">While the promissory note may save Washington estate tax, it would appear to have negative income tax consequences, and there is no guarantee that
the survivor’s estate will have sufficient liquidity to pay off the note.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">Just my $.02.<o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">John<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><a href="http://www.cairn-law.com/"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">www.cairn-law.com</span></a><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><br>
</span><b style="mso-bidi-font-weight:normal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:red;mso-no-proof:yes">Now located in the heart of Fremont<br>
</span></b><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#4F6228;mso-no-proof:yes"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-fareast-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><o:p> </o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"><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><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext">
wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>
On Behalf Of </b>John J. Sullivan<br>
<b>Sent:</b> Monday, February 5, 2018 4:52 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] One spouse's IRA as community property - distribute nonparticipant interest to credit trust for surviving spouse (title owner of IRA)<o:p></o:p></span></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">Well said, John. </span><span style="font-size:11.0pt;mso-fareast-font-family:"Times New Roman""><o:p></o:p></span></p>
<div>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman""><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">I would only add that I have yet to meet a custodian that would follow what the non participant spouse’s residuary clause says. I’m not sure they can legally go against the beneficiary
designation in that case. <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman""><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">If you don’t want to fund with a promissory note from the survivor, you might argue the trust has a claim against survivor’s estate when he dies - for the first decedent’s share of
the IRA. <o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman""><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="mso-fareast-font-family:"Times New Roman"">John Sullivan<o:p></o:p></span></p>
<div id="AppleMailSignature">
<p class="MsoNormal"><span style="mso-fareast-font-family:"Times New Roman"">Sent from my iPad<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><span style="mso-fareast-font-family:"Times New Roman""><br>
On Feb 5, 2018, at 4:02 PM, John Creahan <</span><a href="mailto:john@cairn-law.com"><span style="mso-fareast-font-family:"Times New Roman"">john@cairn-law.com</span></a><span style="mso-fareast-font-family:"Times New Roman"">> wrote:<o:p></o:p></span></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">Ralph,<br>
Unless the credit trust was set up specifically as a “conduit trust,” the trustee will be required to draw down the IRA in five years. A significant IRA could easily lose 40% of its value to income taxes during that time. Even if the trust is a conduit, the
distributions will be measured by the surviving spouse’s life expectancy, which means drawing it down more quickly than necessary – again, increasing income taxes.</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">If this is a nonblended family with a competent survivor, I would keep the IRA in his name, even if it means not funding the marital/credit shelter
trust. (I’m not convinced that a will’s residuary clause requires the distribution of the nonparticipant’s share of her husband’s IRA to the marital trust.) It is much better to pay Washington estate tax at some future date than pay high income tax rates over
the next few years.</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">Another option, if the survivor can afford it, would be to disclaim her interest in the IRA and let it pass to their children.</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">It’s trickier if the deceased spouse has children who would be disadvantaged.</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">Feel free to give me a call if you would like to discuss.</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">Thanks,</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:6.0pt"><span style="font-family:"Times New Roman",serif;color:#595959">John
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">John Creahan</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><a href="http://www.cairn-law.com/"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">www.cairn-law.com</span></a><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"><br>
</span><b style="mso-bidi-font-weight:normal"><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:red;mso-no-proof:yes">Now located in the heart of Fremont<br>
</span></b><span style="font-family:"Tw Cen MT",sans-serif;mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";color:#595959;mso-no-proof:yes">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-fareast-font-family:"Times New Roman";color:#595959;mso-no-proof:yes"> </span><o:p></o:p></p>
</div>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"> </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" style="mso-outline-level:1"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext">
[</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext">]
<b>On Behalf Of </b>Ralph Maimon<br>
<b>Sent:</b> Monday, February 5, 2018 9:34 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <</span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">wsbapt@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext">><br>
<b>Subject:</b> [WSBAPT] One spouse's IRA as community property - distribute nonparticipant interest to credit trust for surviving spouse (title owner of IRA)</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Thanks all for the sage advice. I assumed because it was earned during the marriage, it was community property. Not sure how I missed the statute - but it is in a strange place, out of context but glad it is there.
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">I am planning to fund the credit trust with the nonparticipating spouse’s community interest in the IRA. That is the substantial and primary asset of the participant’s assets. There will have to be a name change for that half with TIAA.
If I did a TEDRA, I assume that TIAA would have to sign as well? Thoughts appreciated, especially if anyone has been down this road.
<o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<div>
<p class="MsoNormal"><b><span style="font-size:22.0pt;font-family:"Bickley Script"">Ralph Maimon</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">LAW OFFICE OF RALPH MAIMON, P.S.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">2811 E. Madison Street, Suite 202</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Seattle, WA 98112</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">(206) 323-0911 Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">(206) 462 1505 Fax</span><o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:rmaimon@maimonlaw.com"><span style="font-family:"Calibri",sans-serif;color:#0563C1">rmaimon@maimonlaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><a href="http://www.maimonlaw.com"><span style="font-family:"Calibri",sans-serif">www.maimonlaw.com</span></a><o:p></o:p></p>
</div>
<p class="MsoNormal"> <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" style="mso-outline-level:1"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"> [</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">]
<b>On Behalf Of </b>John J. Sullivan<br>
<b>Sent:</b> Thursday, January 25, 2018 6:59 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <</span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">><br>
<b>Subject:</b> Re: [WSBAPT] One spouse's IRA as community property?</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Jared:<o:p></o:p></p>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">It’s been almost 20 years since I researched this, but my recollection is yes, the residuary clause applies. I’ll see if I can find it tomorrow. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">The problem is I’ve never known an IRA custodian who will go along with it. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt">John Sullivan<o:p></o:p></p>
<div id="AppleMailSignature">
<p class="MsoNormal">Sent from my iPad<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
On Jan 25, 2018, at 4:41 PM, Jared E. Adams <<a href="mailto:jared@condieadams.com">jared@condieadams.com</a>> wrote:<o:p></o:p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Hi John,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Thanks for responding and including the reference to RCW 6.15.020(6)! I’m interested in your additional thoughts and the thoughts of other on this issue.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">The RCW you cited provides “the nonparticipant, nonaccount holder spouse may transfer or distribute the community property interest of the nonparticipant, nonaccount
holder spouse in the participant or account holder spouse's employee benefit plan</span>
<span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">to the nonparticipant, nonaccount holder spouse's estate, testamentary trust, inter vivos trust, or other successor or successors pursuant to the last will of the nonparticipant,
nonaccount holder spouse.” </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">I find the language that the spouse
<u>may transfer or distribute</u> his or her CP interest somewhat ambiguous. If the deceased spouse’s Will states he or she specifically gives his or her CP interest in the IRA to someone, I think the gift is clearly valid and enforceable under the statute.
But, if the spouse simply gives his or her residuary estate to a trust (or someone else), does that really control the disposition of half the surviving spouse’s IRA?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">In other words, I agree the nonparticipant spouse has the right to give half the IRA, but I don’t know that a residuary clause in the Will exercises that right.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Does anyone know of any cases on point? I’m happy to be wrong, and I’d love to learn from others’ experiences on this.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Thanks,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Jared</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Jared E. Adams, JD, LL.M.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Condie & Adams, PLLC<br>
611 4th Avenue, Suite A<br>
Kirkland, WA 98033<br>
(voice): (425) 450-1040 <br>
(fax): (425) 450-1041</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">(email):
</span><a href="mailto:jared@condieadams.com"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">jared@condieadams.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">(web):
</span><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.condieadams.com_&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=48uCzqbn0A0fuu0Vx7HiXuyvQSYkBeVAtLY41jGTlHo&m=wQC-g3MkizNjsYHXghLWQup3j4SFvg57qSE9SJ-ILDo&s=o2f7BdzA6FZrRTQ2tS270lUrHATwe68gLsPrjLxBQd0&e="><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">www.condieadams.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Courier New";color:#1F497D"> </span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Courier New";color:navy">Unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be
used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">PLEASE READ THIS ENTIRE DISCLAIMER</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">This message is from the Law Office of CONDIE & ADAMS, PLLC, and is intended only for the addressee. The information contained in this message is privileged, confidential,
and protected by the attorney-client or attorney work product privileges. Unauthorized forwarding, printing, copying, distribution, disclosure or use of such information is strictly prohibited. If you are not the addressee, please promptly delete this message
and notify the sender of the delivery error by return e-mail or you may call our office at (425) 450-1040. Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document.</span><o:p></o:p></p>
</div>
<p class="MsoNormal"><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-outline-level:1"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:windowtext">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:windowtext">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:windowtext"> [</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:windowtext">]
<b>On Behalf Of </b>John J. Sullivan<br>
<b>Sent:</b> Thursday, January 25, 2018 4:17 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] One spouse's IRA as community property?</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Ralph:<o:p></o:p></p>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">I’ve dealt with this situation numerous times. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Assuming the IRA is CP, the non-participant’s will disposes of her interest. See RCW 6.15.020(6). Odd placement. Odd provision. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Usually it’s highly undesirable to force distribution of the IRA. What I usually do is have the survivor issue a promissory note to the CST if it’s important to find it. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt">John Sullivan <o:p></o:p></p>
<div id="AppleMailSignature">
<p class="MsoNormal">Sent from my iPhone<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
On Jan 25, 2018, at 3:27 PM, Jared E. Adams <<a href="mailto:jared@condieadams.com">jared@condieadams.com</a>> wrote:<o:p></o:p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:windowtext"><image001.jpg>
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">I agree one-half of the IRA would be included in her “gross estate” for estate tax purposes. But, would one-half of the IRA be included in her probate estate,
and subject to disposition under her Will? Characterizing the asset as community property doesn’t necessarily make it subject to probate.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">Jared</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Jared E. Adams, JD, LL.M.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">Condie & Adams, PLLC<br>
611 4th Avenue, Suite A<br>
Kirkland, WA 98033<br>
(voice): (425) 450-1040 <br>
(fax): (425) 450-1041</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">(email):
</span><a href="mailto:jared@condieadams.com"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">jared@condieadams.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">(web):
</span><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.condieadams.com_&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=48uCzqbn0A0fuu0Vx7HiXuyvQSYkBeVAtLY41jGTlHo&m=wQC-g3MkizNjsYHXghLWQup3j4SFvg57qSE9SJ-ILDo&s=o2f7BdzA6FZrRTQ2tS270lUrHATwe68gLsPrjLxBQd0&e="><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">www.condieadams.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Courier New";color:#1F497D"> </span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Courier New";color:navy">Unless otherwise expressly indicated, any federal tax advice contained in this communication, including attachments and enclosures, is not intended or written to be
used, and may not be used, for the purpose of (i) avoiding tax-related penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any tax-related matters addressed herein.</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">PLEASE READ THIS ENTIRE DISCLAIMER</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:navy">This message is from the Law Office of CONDIE & ADAMS, PLLC, and is intended only for the addressee. The information contained in this message is privileged, confidential,
and protected by the attorney-client or attorney work product privileges. Unauthorized forwarding, printing, copying, distribution, disclosure or use of such information is strictly prohibited. If you are not the addressee, please promptly delete this message
and notify the sender of the delivery error by return e-mail or you may call our office at (425) 450-1040. Nothing in this message should be interpreted as a digital or electronic signature that can be used to authenticate a contract or other legal document.</span><o:p></o:p></p>
</div>
<p class="MsoNormal"><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-outline-level:1"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:windowtext">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:windowtext">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:windowtext"> [</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:windowtext">]
<b>On Behalf Of </b>John Creahan<br>
<b>Sent:</b> Thursday, January 25, 2018 3:04 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv<br>
<b>Subject:</b> Re: [WSBAPT] One spouse's IRA as community property?</span><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:#595959">Hi Ralph,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959">The IRA funds are presumed to be community property, assuming the were earned during marriage, and one half would be includible in her estate. Titling in one spouse’s name
is irrelevant to determining whether the account is community. </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959">Are you thinking about possibly funding the credit trust with the IRA assets?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959">Hope this helps,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959">John</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:14.0pt;font-family:"Tw Cen MT",sans-serif;color:#595959">John Creahan</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:12.0pt"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.cairn-2Dlaw.com_&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=48uCzqbn0A0fuu0Vx7HiXuyvQSYkBeVAtLY41jGTlHo&m=wQC-g3MkizNjsYHXghLWQup3j4SFvg57qSE9SJ-ILDo&s=QTNY6S2_0-KSNN4era3oeVm7HNJebGZYyJ17054EDqE&e="><span style="font-family:"Tw Cen MT",sans-serif;color:#595959">www.cairn-law.com</span></a><span style="font-family:"Tw Cen MT",sans-serif;color:#595959"><br>
</span><b><span style="font-family:"Tw Cen MT",sans-serif;color:red">Now located in the heart of Fremont<br>
</span></b><span style="font-family:"Tw Cen MT",sans-serif;color:#595959">3417 Evanston Ave. N, Suite 312<br>
Seattle, WA 98103<br>
206-578-5877</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"> </span><o:p></o:p></p>
</div>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#595959"> </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" style="mso-outline-level:1"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">
</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"> [</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">mailto:wsbapt-bounces@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">]
<b>On Behalf Of </b>Ralph Maimon<br>
<b>Sent:</b> Thursday, January 25, 2018 2:09 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <</span><a href="mailto:wsbapt@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">wsbapt@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">><br>
<b>Subject:</b> [WSBAPT] One spouse's IRA as community property?</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">Folks <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal">My client’s wife died. We are probating her will. There is a credit trust. The great bulk of the estate is in the husband’s IRA with TIAA. Any thoughts as to whether the TIAA account would be considered community property, whereby half
of its value can be considered part of her estate? <o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:22.0pt;font-family:"Bickley Script"">Ralph Maimon</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">LAW OFFICE OF RALPH MAIMON, P.S.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">2811 E. Madison Street, Suite 202</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">Seattle, WA 98112</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">(206) 323-0911 Office</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-family:"Calibri",sans-serif">(206) 462 1505 Fax</span><o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:rmaimon@maimonlaw.com"><span style="font-family:"Calibri",sans-serif;color:#0563C1">rmaimon@maimonlaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.maimonlaw.com&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=48uCzqbn0A0fuu0Vx7HiXuyvQSYkBeVAtLY41jGTlHo&m=wQC-g3MkizNjsYHXghLWQup3j4SFvg57qSE9SJ-ILDo&s=sTl0l9zYGoWT1FfSCBCxmrNwpVkIbpjhE2uqu2nWg2s&e="><span style="font-family:"Calibri",sans-serif">www.maimonlaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</blockquote>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:windowtext">_______________________________________________<br>
WSBAPT mailing list<br>
</span><a href="mailto:WSBAPT@lists.wsbarppt.com"><span style="font-family:"Times New Roman",serif">WSBAPT@lists.wsbarppt.com</span></a><span style="font-family:"Times New Roman",serif;color:windowtext"><br>
</span><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__mailman.fsr.com_mailman_listinfo_wsbapt&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=48uCzqbn0A0fuu0Vx7HiXuyvQSYkBeVAtLY41jGTlHo&m=wQC-g3MkizNjsYHXghLWQup3j4SFvg57qSE9SJ-ILDo&s=ItYmpEUfrfmjYfjAhwMfMpDJCZzD3S3FZQmUlJXZHJw&e="><span style="font-family:"Times New Roman",serif">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></a><o:p></o:p></p>
</div>
</blockquote>
</div>
</div>
</blockquote>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext">_______________________________________________<br>
WSBAPT mailing list<br>
</span><a href="mailto:WSBAPT@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">WSBAPT@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:windowtext"><br>
</span><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__mailman.fsr.com_mailman_listinfo_wsbapt&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=48uCzqbn0A0fuu0Vx7HiXuyvQSYkBeVAtLY41jGTlHo&m=wQC-g3MkizNjsYHXghLWQup3j4SFvg57qSE9SJ-ILDo&s=ItYmpEUfrfmjYfjAhwMfMpDJCZzD3S3FZQmUlJXZHJw&e="><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></a><o:p></o:p></p>
</div>
</blockquote>
</div>
</div>
</blockquote>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext">_______________________________________________<br>
WSBAPT mailing list<br>
</span><a href="mailto:WSBAPT@lists.wsbarppt.com"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">WSBAPT@lists.wsbarppt.com</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext"><br>
</span><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman"">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></a><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;mso-fareast-font-family:"Times New Roman";color:windowtext"><o:p></o:p></span></p>
</div>
</blockquote>
</div>
</div>
</body>
</html>