<html><body><span style="font-family:Times New Roman; color:#000000; font-size:12pt;"><div><span class="mceItemHidden">Thanks - just to clarify re GAL list, does Commissioner choose and is choice based upon who is next on the List or can you ask for a specific person?</span></div><div><br></div><div><img id="sigimg0" title="signature image" src="cid:sigimg0@8076481f97c63761b4cb07dd0ae57b7c" border="0" alt=""></div><div><br><br></div><span class="mceItemHidden">
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-------- Original Message --------</span><br><span class="mceItemHidden">
Subject: Re: [<span class="mceItemHiddenSpellWord">WSBAPT</span>] PR duty as to Will beneficiary on State assistance</span><br><span class="mceItemHidden">
From: <span class="mceItemHiddenSpellWord">Setareh</span> <span class="mceItemHiddenSpellWord">Mahmoodi</span> <<a href="mailto:mahmoodi.setareh@gmail.com">mahmoodi.setareh@gmail.com</a>></span><br><span class="mceItemHidden">
Date: Mon, September 09, 2019 6:07 pm</span><br><span class="mceItemHidden">
To: "<span class="mceItemHiddenSpellWord">WSBA</span> Probate & Trust <span class="mceItemHiddenSpellWord">Listserv</span>" <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>></span><br><span class="mceItemHidden">
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</span><div dir="ltr"><div><span class="mceItemHidden">Hi Michael, </span></div><div><br></div><div><span class="mceItemHidden">I agree with Candace. I have done this before for beneficiaries. It also helps if everyone is on the same page and agrees, you could do a binding non-judicial agreement between all parties and request the court establish a <span class="mceItemHiddenSpellWord">SNT</span>. King county does have a list for <span class="mceItemHiddenSpellWord">GALs</span>. One of my favorite <span class="mceItemHiddenSpellWord">GALs</span> I've worked with in the past in King County is Roger <span class="mceItemHiddenSpellWord">Kohn</span>. </span></div><div><br></div><div><span class="mceItemHidden">Feel free to call if you have any questions. </span></div><div><br></div><div><span class="mceItemHidden"><span class="mceItemHiddenSpellWord">Setareh</span> </span></div><br><div class="gmail_quote"><div class="gmail_attr" dir="ltr"><span class="mceItemHidden">On Mon, <span class="mceItemHiddenSpellWord">Sep</span> 9, 2019 at 5:26 PM Candace Wilkerson <</span><a href="mailto:cwilkerson@wongfleming.com" target="_blank"><span class="mceItemHidden">cwilkerson@wongfleming.com</span></a><span class="mceItemHidden">> wrote:</span><br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;padding-left:1ex;border-left-color:rgb(204,204,204);border-left-width:1px;border-left-style:solid"> <div lang="EN-US"> <div class="m_9085978616980204129gmail-m_5890071451011531543WordSection1"> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Hi Michael,</span><u></u><u></u></div> <div class="MsoNormal" style="font-size:12pt;"><u></u><span class="mceItemHidden"> </span><u></u></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">I have seen the PR initiate the process of petitioning the court for the special needs trust to be established, and I’ve also seen an attorney for the beneficiary petition the court to do so (thereby making the beneficiary bear the costs of establishing the trust).  If there is a GAL appointed in the probate estate on behalf of the beneficiary, the GAL could recommend that the <span class="mceItemHiddenSpellWord">SNT</span> be established for the beneficiary.  </span><u></u><u></u></div> <div class="MsoNormal" style="font-size:12pt;"><u></u><span class="mceItemHidden"> </span><u></u></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Let me know offline if you’d like my experience with this.</span><u></u><u></u></div> <div class="MsoNormal" style="font-size:12pt;"><u></u><span class="mceItemHidden"> </span><u></u></div> <div class="MsoNormal" style="font-size:12pt;"><span class="mceItemHidden">Candace Wilkerson</span><u></u><u></u></div> <div class="MsoNormal" style="font-size:12pt;"><u></u><span class="mceItemHidden"> </span><u></u></div> <div class="MsoNormal" style="font-size:12pt;"><u></u><span class="mceItemHidden"> </span><u></u></div> <div> <div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(225,225,225) currentColor currentColor;padding:3pt 0in 0in"> <div class="MsoNormal" style="font-size:12pt;"><b><span class="mceItemHidden">From:</span></b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span class="mceItemHidden">wsbapt-bounces@lists.wsbarppt.com</span></a><span class="mceItemHidden"> <</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><span class="mceItemHidden">wsbapt-bounces@lists.wsbarppt.com</span></a><span class="mceItemHidden">> </span><b><span class="mceItemHidden">On Behalf Of </span></b><a href="mailto:michael@westseattleattorney.com" target="_blank"><span class="mceItemHidden">michael@westseattleattorney.com</span></a><br> <b><span class="mceItemHidden">Sent:</span></b><span class="mceItemHidden"> Monday, September 9, 2019 3:35 PM</span><br> <b><span class="mceItemHidden">To:</span></b><span class="mceItemHidden"> <span class="mceItemHiddenSpellWord">WSBA</span> Probate & Trust <span class="mceItemHiddenSpellWord">Listserv</span> <</span><a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank"><span class="mceItemHidden">wsbapt@lists.wsbarppt.com</span></a><span class="mceItemHidden">></span><br> <b><span class="mceItemHidden">Subject:</span></b><span class="mceItemHidden"> Re: [<span class="mceItemHiddenSpellWord">WSBAPT</span>] PR duty as to Will beneficiary on State assistance</span><u></u><u></u></div> </div> </div> <div class="MsoNormal" style="font-size:12pt;"><u></u><span class="mceItemHidden"> </span><u></u></div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><span class="mceItemHidden">Hi: WA probate and one child is in CA. Thanks </span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><u></u><span class="mceItemHidden"> </span><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><img   width="500" height="100" id="m_9085978616980204129gmail-m_5890071451011531543sigimg0" style="width:5.208in;height:1.041in" src="cid:16d18b252ee4cff311" wbeuser="michael@westseattleattorney.com"><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;margin-bottom:12pt"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><u></u><span class="mceItemHidden"> </span><u></u></span></div> </div> <blockquote id="m_9085978616980204129gmail-m_5890071451011531543replyBlockquote" style="border-width:medium medium medium 1.5pt;border-style:none none none solid;border-color:currentColor currentColor currentColor blue;padding:0in 0in 0in 6pt;margin-top:5pt;margin-bottom:5pt;margin-left:6pt"> <div id="m_9085978616980204129gmail-m_5890071451011531543wmQuoteWrapper"> <div class="MsoNormal" style="font-size:12pt;margin-bottom:12pt"><span style="color:black;font-family:"Verdana",sans-serif;font-size:10pt"><span class="mceItemHidden">-------- Original Message --------</span><br><span class="mceItemHidden"> Subject: Re: [<span class="mceItemHiddenSpellWord">WSBAPT</span>] PR duty as to Will beneficiary on State assistance</span><br><span class="mceItemHidden"> From: Candace Wilkerson <</span><a href="mailto:cwilkerson@wongfleming.com" target="_blank"><span style="color:windowtext"><span class="mceItemHidden">cwilkerson@wongfleming.com</span></span></a><span class="mceItemHidden">></span><br><span class="mceItemHidden"> Date: Mon, September 09, 2019 3:05 pm</span><br><span class="mceItemHidden"> To: <span class="mceItemHiddenSpellWord">WSBA</span> Probate & Trust <span class="mceItemHiddenSpellWord">Listserv</span> <</span><a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank"><span style="color:windowtext"><span class="mceItemHidden">wsbapt@lists.wsbarppt.com</span></span></a><span class="mceItemHidden">></span><u></u><u></u></span></div> <div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden">I am licensed in CA, but haven’t done special needs trusts there.  Is the probate estate filed in WA?  I have been involved in more than one WA probate in which a special needs trust (first-party) was established by the court before distribution to a beneficiary with a disability.  So, even though the beneficiary’s interest may have vested, it’s not too late to establish the <span class="mceItemHiddenSpellWord">SNT</span> before distribution.  </span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden"> </span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden">Candace Wilkerson</span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden"> </span><u></u><u></u></span></div> </div> <div> <div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(225,225,225) currentColor currentColor;padding:3pt 0in 0in"> <div> <div class="MsoNormal" style="font-size:12pt;"><b><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden">From:</span></span></b><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">wsbapt-bounces@lists.wsbarppt.com</span></span></u></a><span class="mceItemHidden"> <</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">wsbapt-bounces@lists.wsbarppt.com</span></span></u></a><span class="mceItemHidden">> </span><b><span class="mceItemHidden">On Behalf Of </span></b><span class="mceItemHidden">Diane J. <span class="mceItemHiddenSpellWord">Kiepe</span></span><br> <b><span class="mceItemHidden">Sent:</span></b><span class="mceItemHidden"> Monday, September 9, 2019 1:35 PM</span><br> <b><span class="mceItemHidden">To:</span></b><span class="mceItemHidden"> <span class="mceItemHiddenSpellWord">WSBA</span> Probate & Trust <span class="mceItemHiddenSpellWord">Listserve</span> <</span><a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">wsbapt@lists.wsbarppt.com</span></span></u></a><span class="mceItemHidden">></span><br> <b><span class="mceItemHidden">Subject:</span></b><span class="mceItemHidden"> Re: [<span class="mceItemHiddenSpellWord">WSBAPT</span>] PR duty as to Will beneficiary on State assistance</span><u></u><u></u></span></div> </div> </div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden"> </span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden">Some states (and I think CA but disclosure – I’m not licensed there) would consider the interest vested for determining if the trust were “self-settled” or “third-party trust” where the testamentary document does not put the money into trust by the testamentary document’s terms but is put there by either a process like TEDRA or by Court Order (I believe CA has a court process).  The goal is to not disqualify the beneficiary but at the same time require formalities to be recognized.  As such some states allow the process to pass from estate to trust but (absent <span class="mceItemHiddenSpellWord">SNT</span> language) consider the Trust a self- settled trust.  As you likely know the self-settled is subject to estate recovery.</span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden"> </span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden">Best of luck,</span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden"> </span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden">Diane J. <span class="mceItemHiddenSpellWord">Kiepe</span></span><u></u><u></u></span></div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden"> </span><u></u><u></u></span></div> </div> <div> <div style="border-width:1pt medium medium;border-style:solid none none;border-color:rgb(225,225,225) currentColor currentColor;padding:3pt 0in 0in"> <div> <div class="MsoNormal" style="font-size:12pt;"><b><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden">From:</span></span></b><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">wsbapt-bounces@lists.wsbarppt.com</span></span></u></a><span class="mceItemHidden"> <</span><a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">wsbapt-bounces@lists.wsbarppt.com</span></span></u></a><span class="mceItemHidden">> </span><b><span class="mceItemHidden">On Behalf Of </span></b><a href="mailto:michael@westseattleattorney.com" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">michael@westseattleattorney.com</span></span></u></a><br> <b><span class="mceItemHidden">Sent:</span></b><span class="mceItemHidden"> Monday, September 9, 2019 12:45 PM</span><br> <b><span class="mceItemHidden">To:</span></b><span class="mceItemHidden"> <span class="mceItemHiddenSpellWord">WSBA</span> Probate & Trust <span class="mceItemHiddenSpellWord">Listserve</span> <</span><a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">wsbapt@lists.wsbarppt.com</span></span></u></a><span class="mceItemHidden">></span><br> <b><span class="mceItemHidden">Subject:</span></b><span class="mceItemHidden"> [<span class="mceItemHiddenSpellWord">WSBAPT</span>] PR duty as to Will beneficiary on State assistance</span><u></u><u></u></span></div> </div> </div> </div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><span class="mceItemHidden"> </span><u></u><u></u></span></div> </div> <div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><span class="mceItemHidden">Does PR have a duty to not give inheritance to decedent's child who is on state aid (CA) and or have the funds to go to a special needs trust?  Further,  once the father has died did the money vest in the child and therefore its too late to put into a special needs trust?   </span></span><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><u></u><u></u></span></div> </div> </div> <div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><span class="mceItemHidden">Thanks</span></span><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><u></u><u></u></span></div> </div> </div> <div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><span class="mceItemHidden">Mike</span></span><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><u></u><u></u></span></div> </div> </div> <div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><span class="mceItemHidden"> </span></span><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><u></u><u></u></span></div> </div> </div> <div> <div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Times New Roman",serif;font-size:12pt"><img   width="500" height="100" id="m_9085978616980204129gmail-m_5890071451011531543_x0000_i1026" style="width:5.208in;height:1.041in" src="cid:16d18b252ee4cff311" border="0" wbeuser="michael@westseattleattorney.com"></span><span style="color:black;font-family:"Verdana",sans-serif;font-size:12pt"><u></u><u></u></span></div> </div> </div> </div> <div align="center" class="MsoNormal" style="font-size:12pt;text-align:center"><span style="color:black;font-family:"Verdana",sans-serif;font-size:10pt"> <hr width="100%" size="2" align="center"> </span></div> <div class="MsoNormal" style="font-size:12pt;"><span style="color:black;font-family:"Verdana",sans-serif;font-size:10pt"><span class="mceItemHidden">***Disclaimer: Please note that <span class="mceItemHiddenSpellWord">RPPT</span> <span class="mceItemHiddenSpellWord">listserv</span> participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***</span><br><span class="mceItemHidden"> _______________________________________________</span><br><span class="mceItemHidden"> <span class="mceItemHiddenSpellWord">WSBAPT</span> mailing list</span><br> <a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">WSBAPT@lists.wsbarppt.com</span></span></u></a><br> <a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank"><u><span style="color:blue"><span class="mceItemHidden">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></span></u></a> <u></u><u></u></span></div> </div> </blockquote> </div> </div><span class="mceItemHidden"> ***Disclaimer: Please note that <span class="mceItemHiddenSpellWord">RPPT</span> <span class="mceItemHiddenSpellWord">listserv</span> participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***</span><br><span class="mceItemHidden"> _______________________________________________</span><br><span class="mceItemHidden"> <span class="mceItemHiddenSpellWord">WSBAPT</span> mailing list</span><br> <a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank"><span class="mceItemHidden">WSBAPT@lists.wsbarppt.com</span></a><br> <a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank" rel="noreferrer"><span class="mceItemHidden">http://mailman.fsr.com/mailman/listinfo/wsbapt</span></a></blockquote></div><br clear="all"><br><span class="mceItemHidden">-- </span><br><div class="m_9085978616980204129gmail_signature" dir="ltr"><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div dir="ltr"><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><b><span style="font-size:10pt"><span class="mceItemHidden">Best regards, </span></span></b></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><br></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><b><span style="font-size:10pt"><span class="mceItemHidden"><span class="mceItemHiddenSpellWord">Setareh</span> <span class="mceItemHiddenSpellWord">Mahmoodi</span> </span></span></b></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><b><span style="font-size:10pt"><span class="mceItemHidden">Attorney at Law </span></span></b></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><b><span style="font-size:10pt"><span class="mceItemHidden">18222 104th Ave NE, Suite 103</span></span></b></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><b><span style="font-size:10pt"><span class="mceItemHidden"><span class="mceItemHiddenSpellWord">Bothell</span>, WA 98011</span></span></b></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><b><span style="font-size:10pt"><span class="mceItemHidden">Phone: 425-806-1500</span></span></b><b><span style="font-size:10pt"><br></span></b></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><b><span style="font-size:10pt"><span class="mceItemHidden">Fax: 425-489-4142 (Please email documents if at all possible)</span></span></b></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><span style="font-size:10pt"><b><span class="mceItemHidden">Email: <a href="mailto:SM@LawOfficesofSM.com">SM@LawOfficesofSM.com</a></span></b></span></div><div style="margin:6pt 0in 0pt;background-color:rgb(255,255,255)"><b style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:10pt"><span class="mceItemHidden">Website: </span></span></b><span style="font-size:13.33px"><b><a href="http://www.lawofficesofsm.com/" target="_blank"><span class="mceItemHidden">http://www.lawofficesofsm.com/</span></a></b></span></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><b><span style="font-size:10pt"><br></span></b></div><div style="margin:6pt 0in 0pt;background-color:rgb(255,255,255)"><b style="font-family:arial,sans-serif;font-size:13px"><span style="font-size:10pt"><span class="mceItemHidden">CONFIDENTIALITY NOTICE:</span></span></b><span style="font-size:10pt"><span class="mceItemHidden"> This email message and any attachments is a transmission from the law firm and is intended for the </span></span><span style="font-size:13.33px"><span class="mceItemHidden">recipient</span></span><span style="font-size:10pt"><span class="mceItemHidden"> only.  It may contain information that is confidential and legally protected by the attorney-client, work product and/or other privileges.  If you are not the designated or intended recipient, please destroy the message without disclosing any of its contents and notify us immediately by reply email or by calling (425) 806-1500.</span></span></div><div style="margin:6pt 0in 0pt;font-family:arial,sans-serif;font-size:13px;background-color:rgb(255,255,255)"><span style="font-size:10pt"><span class="mceItemHidden">Pursuant to U.S. Treasury Department Regulations, we are now required to advise you that, 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></span></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div> <hr><span class="mceItemHidden">***Disclaimer: Please note that <span class="mceItemHiddenSpellWord">RPPT</span> <span class="mceItemHiddenSpellWord">listserv</span> participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***</span><br><span class="mceItemHidden">
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