<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:Helvetica;
panose-1:2 11 6 4 2 2 2 2 2 4;}
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"Segoe UI";
panose-1:2 11 5 2 4 2 4 2 2 3;}
@font-face
{font-family:"Arial Rounded MT Bold";
panose-1:2 15 7 4 3 5 4 3 2 4;}
@font-face
{font-family:Californian;}
@font-face
{font-family:"Open Sans";}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:#0563C1;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:#954F72;
text-decoration:underline;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle18
{mso-style-type:personal;
font-family:"Calibri",sans-serif;
color:windowtext;}
span.EmailStyle19
{mso-style-type:personal;
font-family:"Verdana",sans-serif;
color:black;
font-weight:normal;
font-style:normal;}
span.EmailStyle21
{mso-style-type:personal-reply;
font-family:"Verdana",sans-serif;
color:black;
font-weight:normal;
font-style:normal;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="#0563C1" vlink="#954F72">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black">I agree with Jay. I have had several widows come to be 10-20 years after the death of their spouse when they have sold a home and realize their husband’s name is
still on title. If there are issues with former spouses or heirs, it is difficult to handle 20 years after death as some of them may also be deceased. Best to tackle this now rather than wait until it is necessary.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">Dalynne Singleton<o:p></o:p></span></i></b></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Gourley Law Group<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Snohomish Escrow<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">The Exchange Connection<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">1002 10<sup>th</sup> Street / PO Box 1091<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">Snohomish, WA 98291<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.568.5065<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.329.4079<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.568.8092 fax<o:p></o:p></span></p>
<p class="MsoNormal"><u><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563C1"><a href="mailto:dalynne@glgmail.com">dalynne@glgmail.com</a></span></u><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><b><i><span style="font-size:14.0pt;color:black"><o:p> </o:p></span></i></b></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:Californian;color:black">LICENSED IN WASHINGTON AND OREGON</span></i><span style="font-size:12.0pt;font-family:Californian;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client
privilege. The information is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message.
If you are not the intended recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission, rather, please promptly notify the sender by reply e-mail, and then
destroy all copies of the message and its attachments, if any.</span><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.5pt;font-family:"Open Sans";color:#56606A"><img border="0" width="86" height="123" style="width:.8958in;height:1.2812in" id="Picture_x0020_1" src="cid:image001.jpg@01D42F06.AD2CA340" alt="2018 WSAJ EAGLE Badge"></span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
</span></b><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.superlawyers.com_redir-3Fr-3Dhttp-3A__www.superlawyers.com_washington_lawyer_Gary-2DManca_ca059d21-2D1b6e-2D4fca-2Db396-2D80c253f82402.html-26c-3Demail-5FSmall-5Fbadge-26i-3Dca059d21-2D1b6e-2D4fca-2Db396-2D80c253f82402&d=DwMGaQ&c=4VfW4Y7UDKzr0jHM1Tk29w&r=wJy-5dBh2e8cdp8KTDyWsjq7WPfG_HRNpImWO5yfs2A&m=FCmO2jSMMhwxfYb-8WN5A3L-M6GKeJ_8gc6cS3vECHM&s=z2j9M4GPJAL7pempIOe0TGAPkMWrzXJSlY1lyMRDlRg&e=" title=""Visit the official website of Super Lawyers" "><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue;border:none windowtext 1.0pt;padding:0in;text-decoration:none"><img border="0" width="100" height="32" style="width:1.0416in;height:.3333in" id="Picture_x0020_2" src="cid:image002.png@01D42F06.AD2CA340" alt="Rated by Super Lawyers"></span></a><span style="color:#1F497D"> </span><span style="color:black"><img border="0" width="155" height="120" style="width:1.6145in;height:1.25in" id="Picture_x0020_3" src="cid:image003.png@01D42F06.AD2CA340"></span><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">
</span><span style="color:#00589A"><img border="0" width="147" height="100" style="width:1.5312in;height:1.0416in" id="Picture_x0020_4" src="cid:image004.jpg@01D42F06.AD2CA340" alt="2014Member_Member"></span><span style="color:black"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black"><o:p> </o:p></span></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> wsbapt-bounces@lists.wsbarppt.com <wsbapt-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Jay Goldstein<br>
<b>Sent:</b> Wednesday, August 08, 2018 10:16 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Death of PR in Probate - process to replace<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Please send to me also. Thanks. <br>
<br>
Sent from my iPhone <o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Jay A. Goldstein<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Goldstein Law Office PLLC<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">1800 Cooper Pt Rd SW #8<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">Olympia, WA 98502<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><a href="mailto:Jay@jaglaw.net">Jay@jaglaw.net</a><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal">360 352 1970<o:p></o:p></p>
</div>
</div>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><br>
On Aug 8, 2018, at 10:12 AM, Dalynne Singleton <<a href="mailto:dalynne@glgmail.com">dalynne@glgmail.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:13.0pt;font-family:"Verdana",sans-serif;color:black">I did this a few years ago and if you send me your email address, I will share my pleadings with you.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black">The court substituted me as the PR since the estate was winding down.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal"><b><i><span style="font-size:14.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">Dalynne Singleton</span></i></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:14.0pt;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Gourley Law Group</span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">Snohomish Escrow</span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:14.0pt;color:#1F497D">The Exchange Connection</span></b><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">1002 10<sup>th</sup> Street / PO Box 1091</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">Snohomish, WA 98291</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.568.5065</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.329.4079</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#1F497D">360.568.8092 fax</span><o:p></o:p></p>
<p class="MsoNormal"><u><span style="font-size:12.0pt;font-family:"Arial Rounded MT Bold",sans-serif;color:#0563C1"><a href="mailto:dalynne@glgmail.com">dalynne@glgmail.com</a></span></u><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><b><i><span style="font-size:14.0pt;color:black"> </span></i></b><o:p></o:p></p>
<p class="MsoNormal"><i><span style="font-size:12.0pt;font-family:Californian;color:black">LICENSED IN WASHINGTON AND OREGON</span></i><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Times New Roman",serif;color:black">IMPORTANT/CONFIDENTIAL: This e-mail message (and any attachments accompanying it) may contain confidential information, including information protected by attorney-client
privilege. The information is intended only for the use of the intended recipient(s). Delivery of this message to anyone other than the intended recipient(s) is not intended to waive any privilege or otherwise detract from the confidentiality of the message.
If you are not the intended recipient, or if this message has been addressed to you in error, do not read, disclose, reproduce, distribute, disseminate or otherwise use this transmission, rather, please promptly notify the sender by reply e-mail, and then
destroy all copies of the message and its attachments, if any.</span><o:p></o:p></p>
<p class="MsoNormal" style="background:white"><span style="font-size:10.5pt;font-family:"Open Sans";color:#56606A"><image008.jpg></span><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">
</span></b><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.superlawyers.com_redir-3Fr-3Dhttp-3A__www.superlawyers.com_washington_lawyer_Gary-2DManca_ca059d21-2D1b6e-2D4fca-2Db396-2D80c253f82402.html-26c-3Demail-5FSmall-5Fbadge-26i-3Dca059d21-2D1b6e-2D4fca-2Db396-2D80c253f82402&d=DwMGaQ&c=4VfW4Y7UDKzr0jHM1Tk29w&r=wJy-5dBh2e8cdp8KTDyWsjq7WPfG_HRNpImWO5yfs2A&m=FCmO2jSMMhwxfYb-8WN5A3L-M6GKeJ_8gc6cS3vECHM&s=z2j9M4GPJAL7pempIOe0TGAPkMWrzXJSlY1lyMRDlRg&e=" title=""Visit the official website of Super Lawyers" "><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:blue;border:none windowtext 1.0pt;padding:0in;text-decoration:none"><image009.png></span></a><span style="color:#1F497D"> </span><span style="color:black"><image010.png></span><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">
</span><span style="color:#00589A"><image011.jpg></span><o:p></o:p></p>
</div>
<p class="MsoNormal"><span style="font-size:13.0pt;font-family:"Verdana",sans-serif;color:black"> </span><o:p></o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Steve Waltar<br>
<b>Sent:</b> Wednesday, August 08, 2018 9:29 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Death of PR in Probate - process to replace<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><i>Hello all:</i><o:p></o:p></p>
<p class="MsoNormal"><i> </i><o:p></o:p></p>
<p class="MsoNormal"><i>Was wondering if anyone can share a sample Motion or Petition to Substitute a PR. per
<b>RCW 11.68.060</b>. The case here is that that the original appointed Personal Rep unexpectedly died shortly after the opening of his wife’s probate, and we are going to substitute a new PR (the original PR’s daughter). As for pleadings, I’m not sure if
it needs to be called a Petition or if calling it simply a Motion with supporting Oath and other declinations would work. </i><o:p></o:p></p>
<p class="MsoNormal"><i> </i><o:p></o:p></p>
<p class="MsoNormal"><i>Thanks in advance. </i><o:p></o:p></p>
<p class="MsoNormal"><i> </i><o:p></o:p></p>
<p class="MsoNormal"><i>Here is statute for reference:</i><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.68.060"><span style="color:#7DAB8A">11.68.060</span></a></span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in;background:white">
<b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Death, resignation, or disablement of personal representative</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Successor
to administer nonintervention powers</span></b><b><span style="font-size:13.5pt;font-family:"Times New Roman",serif;color:black">—</span></b><b><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:black">Petition.</span></b><o:p></o:p></p>
<p class="MsoNormal" style="text-indent:.5in;background:white"><span style="font-size:12.0pt;font-family:"Helvetica",sans-serif;color:black">If any personal representative of the estate of the decedent dies, resigns, or otherwise becomes disabled from any cause
from acting as the nonintervention personal representative, the successor personal representative, or a person who has petitioned to be appointed as a successor personal representative, may petition the court for nonintervention powers, and the court shall
act, in accordance with RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.68.011"><b><span style="color:#7DAB8A">11.68.011</span></b></a> through <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.68.041"><b><span style="color:#7DAB8A">11.68.041</span></b></a> and <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=11.68.050"><b><span style="color:#7DAB8A">11.68.050</span></b></a>.</span><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><b>Stephen M. Waltar</b><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none">Attorney at Law<o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"> <o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><a href="http://www.waltar.com/"><span style="color:windowtext;text-decoration:none"><image012.png></span></a>
<a href="http://www.waltar.com/"><span style="color:windowtext;text-decoration:none"><image013.png></span></a> <o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:gray">Legacy Estate Planning, LLC</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="color:gray">A division of Stephen M. Waltar PS</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;color:gray"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><span style="font-size:10.0pt;color:gray">1750 112<sup>th</sup> Avenue NE, Suite C245, Bellevue, WA 98004</span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><u><span style="font-size:10.0pt;color:blue"><a href="mailto:info@waltar.com"><span style="color:blue">info@waltar.com</span></a></span></u><span style="font-size:10.0pt;color:gray"> | 425.455.6788 o | 425.450.4601
f</span><o:p></o:p></p>
<p class="MsoNormal" style="margin-left:1.0in;text-indent:.5in;text-autospace:none">
<span style="font-size:10.0pt;color:gray"> </span><o:p></o:p></p>
<p class="MsoNormal" style="text-autospace:none"><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.yelp.com_biz_stephen-2Dm-2Dwaltar-2Dps-2Dbellevue&d=DwMFAg&c=lyRy51zjx4hQJcB3JCGUOU5vX-jEGJJtBuA7jLo19lU&r=TYGWvaYlnW8U-JFPViPoSrCyI2zMwT_mLdmWUQrLmOQ&m=MGhtFppGXmb3jRT1eyK2_Vv70EGl8R-DU22LRv3VRAI&s=a89P3SfyaWGNCVXSqP1f5Li43C53HbQ7k5s-H8sPMjU&e="><span style="font-size:8.5pt;font-family:"Segoe UI",sans-serif;color:blue;text-decoration:none"><image014.png></span></a>
<a href="https://urldefense.proofpoint.com/v2/url?u=https-3A__www.linkedin.com_pub_stephen-2Dwaltar_7_1a1_2b0&d=DwMFAg&c=lyRy51zjx4hQJcB3JCGUOU5vX-jEGJJtBuA7jLo19lU&r=TYGWvaYlnW8U-JFPViPoSrCyI2zMwT_mLdmWUQrLmOQ&m=MGhtFppGXmb3jRT1eyK2_Vv70EGl8R-DU22LRv3VRAI&s=4oFLhqFoITu81ajYvGsJyY0Xhwm4kMdlCCC1a-jEl-0&e=">
<span style="font-size:8.5pt;font-family:"Segoe UI",sans-serif;color:blue;text-decoration:none"><image015.jpg></span></a> <a href="https://urldefense.proofpoint.com/v2/url?u=https-3A__www.facebook.com_Stephen-2DM-2DWaltar-2DPS-2D663832273655743_timeline_&d=DwMFAg&c=lyRy51zjx4hQJcB3JCGUOU5vX-jEGJJtBuA7jLo19lU&r=TYGWvaYlnW8U-JFPViPoSrCyI2zMwT_mLdmWUQrLmOQ&m=MGhtFppGXmb3jRT1eyK2_Vv70EGl8R-DU22LRv3VRAI&s=OETy828aPHb4XItE-sB8UPM43O1jgzP-sSRItwWhtuA&e="><span style="font-size:8.5pt;font-family:"Segoe UI",sans-serif;color:blue;text-decoration:none"><image016.png></span></a> <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.avvo.com_attorneys_98004-2Dwa-2Dstephen-2Dwaltar-2D23359.html&d=DwMFAg&c=lyRy51zjx4hQJcB3JCGUOU5vX-jEGJJtBuA7jLo19lU&r=TYGWvaYlnW8U-JFPViPoSrCyI2zMwT_mLdmWUQrLmOQ&m=MGhtFppGXmb3jRT1eyK2_Vv70EGl8R-DU22LRv3VRAI&s=sB_zI9eLq-cShIljEvTmyxk-E5Hp9oQvdiPrc6Zlpdo&e="><span style="font-size:8.5pt;font-family:"Segoe UI",sans-serif;color:blue;text-decoration:none"><image017.png></span></a> <a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.waltar.com_&d=DwMFAg&c=lyRy51zjx4hQJcB3JCGUOU5vX-jEGJJtBuA7jLo19lU&r=TYGWvaYlnW8U-JFPViPoSrCyI2zMwT_mLdmWUQrLmOQ&m=MGhtFppGXmb3jRT1eyK2_Vv70EGl8R-DU22LRv3VRAI&s=N5uTUFuWfmy9s_fMdrutoFz4OsuPKchTXQWB_IubxHE&e="><span style="font-size:8.5pt;font-family:"Segoe UI",sans-serif;color:blue;text-decoration:none"><image018.jpg></span></a><o:p></o:p></p>
<p class="MsoNormal" style="background:white;text-autospace:none"><i><u><span style="font-size:10.0pt;color:black">Circular 230 Warning</span></u></i><i><span style="font-size:10.0pt;color:black">: This communication is not intended to constitute tax advice
and may not be used by any person or entity for the purpose of avoiding penalties that may be imposed by the Internal Revenue Service.</span></i><o:p></o:p></p>
<p class="MsoNormal" style="background:white;text-autospace:none"><i><u><span style="font-size:10.0pt;color:black">Confidentiality Notice</span></u></i><i><span style="font-size:10.0pt;color:black">: The information contained herein and any attachments are
a private communication sent by the Law Firm of Stephen M. Waltar, PS and may contain confidential and/or legally privileged information meant solely for the intended recipient. If you are not the intended recipient, you are hereby notified that any use,
dissemination, distribution, forwarding or any form of copying of this communication is strictly prohibited. Please notify the sender immediately by replying to this message, then delete the e-mail and any attachments from your system.</span></i><o:p></o:p></p>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</blockquote>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal">_______________________________________________<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">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
</div>
</blockquote>
</div>
</body>
</html>