<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:"Cambria Math";
        panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
        {font-family:"Yu Gothic";
        panose-1:2 11 4 0 0 0 0 0 0 0;}
@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:"\@Yu Gothic";
        panose-1:2 11 4 0 0 0 0 0 0 0;}
@font-face
        {font-family:Tahoma;
        panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:blue;
        text-decoration:underline;}
span.EmailStyle19
        {mso-style-type:personal-reply;
        font-family:"Calibri",sans-serif;
        color:windowtext;}
.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>
</head>
<body lang="EN-US" link="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal">We’re moving to a more holistic approach for picking fiduciaries under the new Uniform Guardianship Act. RCW 11.130.090 theoretically allows the court to appoint a felon as a conservator or guardian if the circumstances warrant it. Perhaps
 this is something to consider updating RCW 11.36.010 to match.<o:p></o:p></p>
<p class="MsoNormal">Best, <o:p></o:p></p>
<p class="MsoNormal">Nick<o:p></o:p></p>
<p class="MsoNormal"><b><span style="color:#2B6AA4">Nicholas Pleasants<o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:#2B6AA4">Owner<o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#2B6AA4"><o:p> </o:p></span></p>
<p class="MsoNormal"><a href="http://www.pleasantslaw.com/"><b><span style="color:#2B6AA4;text-decoration:none"><img border="0" width="144" height="44" style="width:1.5in;height:.4583in" id="Picture_x0020_1" src="cid:image001.png@01D6CEF3.56687770" alt="(Logo) Pleasants Law Firm"></span></b></a><b><span style="color:#2B6AA4"><o:p></o:p></span></b></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="color:black">Pleasants Law Firm, P.S.<br>
2300 130th Ave NE, Suite A-101<br>
Bellevue, WA 98005-1755<br>
(425) 615-7070 tel/fax<br>
</span><span style="color:#2E75B6"><a href="mailto:nick@pleasantslaw.com"><span style="color:#2E75B6">nick@pleasantslaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="color:#2E75B6"><a href="http://www.pleasantslaw.com"><span style="color:#2E75B6">www.pleasantslaw.com</span></a>
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:black">The information contained in this e-mail message may be privileged and is confidential information intended only for the use of the recipient, or any employee or agent responsible to deliver it
 to the intended recipient. Any unauthorized use, distribution or copying of this information is strictly prohibited and may be unlawful.</span><span style="color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:black">If you have received this communication in error, please notify the sender immediately and destroy the original message and all attachments from your electronic files.</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div style="border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:12.0pt;color:black">From: </span></b><span style="font-size:12.0pt;color:black"><wsbapt-bounces@lists.wsbarppt.com> on behalf of Kaitlyn Jackson <kaitlyn@dimensionlaw.com><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Date: </b>Thursday, December 10, 2020 at 12:40 PM<br>
<b>To: </b>WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject: </b>Re: [WSBAPT] Probate where best candidate for PR has juvenile<o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Fascinating discussion considering that you can be an attorney with a felony record. <o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Kaitlyn<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<p class="MsoNormal">On Thu, Dec 10, 2020 at 10:20 AM Thomas M. Culbertson <<a href="mailto:tculbertson@lukins.com">tculbertson@lukins.com</a>> wrote:<o:p></o:p></p>
</div>
<blockquote style="border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in">
<div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;color:#1F3864">This provision of the RCW has always struck me as unduly harsh, and fortunately I have never had to actually deal with it.  I wonder
 if an understanding commissioner might be convinced to appoint a felon/PR if the heirs and beneficiaries all signed waivers of that provision and urged the court to appoint the felon/PR. 
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;color:#1F3864"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#1F497D">________________________________________</span></b><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#1F497D">THOMAS M. CULBERTSON
</span></b><b><span style="font-size:14.0pt;color:#1F497D"> </span></b><span style="font-size:14.0pt;color:#1F497D">I
</span><span style="font-size:10.0pt;color:#1F497D"> Lukins & Annis, PS</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;color:#1F497D">717 W. Sprague Ave, Suite 1600, Spokane, WA 99201</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;color:#1F497D">(509) 455-9555</span><span style="color:#1F497D">
</span><span style="font-size:12.0pt;color:#1F497D"> I </span><span style="font-size:10.0pt;color:#1F497D"> fax (509) 363-2500</span><span style="font-size:12.0pt;color:#1F497D">  I
</span><span style="font-size:10.0pt;color:#1F497D"> </span><span style="color:#1F497D"><a href="mailto:tculbertson@lukins.com" target="_blank"><span style="font-size:10.0pt">tculbertson@lukins.com</span></a></span><span style="font-size:10.0pt;color:#1F497D">
</span><o:p></o:p></p>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;color:#1F3864"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><br>
Date: Wed, 9 Dec 2020 09:03:18 -0800<br>
From: <<a href="mailto:chris@hendry-law.com" target="_blank">chris@hendry-law.com</a>><br>
To: <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
Subject: [WSBAPT] Probate where best candidate for PR has juvenile<br>
felony<br>
Message-ID: <012001d6ce4d$31ac7e00$95057a00$@<a href="http://hendry-law.com" target="_blank">hendry-law.com</a>><br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
Good morning everyone,<br>
<br>
<br>
<br>
I am assisting a pro bono probate client and just learned they have a<br>
juvenile felony. The decedent died without a will, and there aren't any<br>
other suitable candidates to serve as PR. Have any of you dealt with a<br>
similar situation or have any ideas on options available. The main asset of<br>
the estate is a home that is in default, so time is of the essence. <br>
<br>
<br>
<br>
Respectfully,<br>
<br>
<br>
<br>
Chris Hendry <br>
<br>
Hendry Law, PLLC<br>
<br>
1001 S. Yakima Ave., Suite 1, Tacoma, WA 98405<br>
(253) 441-7826<br>
<mailto:<a href="mailto:chris@hendry-law.com" target="_blank">chris@hendry-law.com</a>>
<a href="mailto:chris@hendry-law.com" target="_blank">chris@hendry-law.com</a><br>
<<a href="http://www.hendry-law.com" target="_blank">http://www.hendry-law.com/</a>>
<a href="http://www.hendry-law.com" target="_blank">www.hendry-law.com</a><br>
<br>
<br>
<br>
<br>
<br>
The information contained in this e-mail communication is privileged and/or<br>
confidential information intended only for the use of the individual or<br>
entity named above. If the reader of this communication is not the intended<br>
recipient, you are hereby notified that any dissemination, distribution or<br>
copying of this communication or the information contained herein is<br>
strictly prohibited. If you have received this communication in error,<br>
please immediately notify me by return e-mail and then delete this e-mail<br>
from your system. Thank you.<br>
<br>
<br>
<br>
-------------- next part --------------<br>
An HTML attachment was scrubbed...<br>
URL: <<a href="http://mailman.fsr.com/pipermail/wsbapt/attachments/20201209/5ba996c0/attachment-0001.html" target="_blank">http://mailman.fsr.com/pipermail/wsbapt/attachments/20201209/5ba996c0/attachment-0001.html</a>><br>
-------------- next part --------------<br>
A non-text attachment was scrubbed...<br>
Name: image001.gif<br>
Type: image/gif<br>
Size: 4868 bytes<br>
Desc: not available<br>
URL: <<a href="http://mailman.fsr.com/pipermail/wsbapt/attachments/20201209/5ba996c0/image001-0001.gif" target="_blank">http://mailman.fsr.com/pipermail/wsbapt/attachments/20201209/5ba996c0/image001-0001.gif</a>><br>
<br>
------------------------------<br>
<br>
Message: 7<br>
Date: Wed, 9 Dec 2020 18:26:21 +0000<br>
From: Candace Wilkerson <<a href="mailto:cwilkerson@wongfleming.com" target="_blank">cwilkerson@wongfleming.com</a>><br>
To: WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
Subject: Re: [WSBAPT] Probate where best candidate for PR has juvenile<br>
felony<br>
Message-ID: <<a href="mailto:5e3b0e950345410bbc323554dea99121@wongfleming.com" target="_blank">5e3b0e950345410bbc323554dea99121@wongfleming.com</a>><br>
Content-Type: text/plain; charset="us-ascii"<br>
<br>
I would be interested in seeing what others say, but I haven't found a way around a felony conviction in fiduciary appointments, even if it occurred decades ago. Can a professional PR be appointed? Is there any equity in the home that could be used to pay that
 person/entity's fees?<br>
<br>
Candace Wilkerson<br>
<br>
From: <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>> On Behalf Of
<a href="mailto:chris@hendry-law.com" target="_blank">chris@hendry-law.com</a><br>
Sent: Wednesday, December 9, 2020 9:03 AM<br>
To: <a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a><br>
Subject: [WSBAPT] Probate where best candidate for PR has juvenile felony<br>
<br>
Good morning everyone,<br>
<br>
I am assisting a pro bono probate client and just learned they have a juvenile felony. The decedent died without a will, and there aren't any other suitable candidates to serve as PR. Have any of you dealt with a similar situation or have any ideas on options
 available. The main asset of the estate is a home that is in default, so time is of the essence.<br>
<br>
Respectfully,<br>
<br>
Chris Hendry<br>
Hendry Law, PLLC<br>
1001 S. Yakima Ave., Suite 1, Tacoma, WA 98405<br>
(253) 441-7826<br>
<a href="mailto:chris@hendry-law.com" target="_blank">chris@hendry-law.com</a><mailto:<a href="mailto:chris@hendry-law.com" target="_blank">chris@hendry-law.com</a>><br>
<a href="http://www.hendry-law.com" target="_blank">www.hendry-law.com</a><<a href="https://url.emailprotection.link/?basKr9vk92a8vVw0XMnK5bsc8fKkEtKZOFbjAO7KnOBK96uKWCgy9VaARaAphlxhEnHbWuJbEAejxAM2YZw9yiQ~~" target="_blank">https://url.emailprotection.link/?basKr9vk92a8vVw0XMnK5bsc8fKkEtKZOFbjAO7KnOBK96uKWCgy9VaARaAphlxhEnHbWuJbEAejxAM2YZw9yiQ~~</a>><br>
[cid:image001.gif@01D6CE15.ACF523B0]<br>
<br>
The information contained in this e-mail communication is privileged and/or confidential information intended only for the use of the individual or entity named above. If the reader of this communication is not the intended recipient, you are hereby notified
 that any dissemination, distribution or copying of this communication or the information contained herein is strictly prohibited. If you have received this communication in error, please immediately notify me by return e-mail and then delete this e-mail from
 your system. Thank you.<br>
<br>
-------------- next part --------------<br>
An HTML attachment was scrubbed...<br>
URL: <<a href="http://mailman.fsr.com/pipermail/wsbapt/attachments/20201209/8ac70d47/attachment-0001.html" target="_blank">http://mailman.fsr.com/pipermail/wsbapt/attachments/20201209/8ac70d47/attachment-0001.html</a>><br>
-------------- next part --------------<br>
A non-text attachment was scrubbed...<br>
Name: image001.gif<br>
Type: image/gif<br>
Size: 4868 bytes<br>
Desc: image001.gif<br>
URL: <<a href="http://mailman.fsr.com/pipermail/wsbapt/attachments/20201209/8ac70d47/image001-0001.gif" target="_blank">http://mailman.fsr.com/pipermail/wsbapt/attachments/20201209/8ac70d47/image001-0001.gif</a>><br>
<br>
------------------------------<br>
<br>
***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><br>
<br>
End of WSBAPT Digest, Vol 75, Issue 11<br>
**************************************<o:p></o:p></p>
</div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><o:p> </o:p></p>
<p><b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#666666">Disclaimer</span></b><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:#666666"><o:p></o:p></span></p>
<p><span style="font-size:8.0pt;font-family:"Verdana",sans-serif;color:#666666">This message has been scanned for viruses and dangerous content by Lukins & Annis, P.S.
<br>
<br>
NOTICE: This email may contain confidential or privileged material, and is intended solely for use by the above referenced recipient. Any review, copying, printing, disclosure, distribution, or any other use, is strictly prohibited.
<br>
<br>
If you are not the recipient, and believe that you have received this in error, please notify the sender and delete the copy you received.
<br>
<br>
Thank You!<o:p></o:p></span></p>
</div>
<p class="MsoNormal">***Disclaimer: Please note that RPPT listserv participation is not restricted to practicing attorneys and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>
_______________________________________________<br>
WSBAPT mailing list<br>
<a href="mailto:WSBAPT@lists.wsbarppt.com" target="_blank">WSBAPT@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
</blockquote>
</div>
<p class="MsoNormal"><br clear="all">
<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal">-- <o:p></o:p></p>
<div>
<div>
<div>
<div>
<div>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">Thank you,</span><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"><br>
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">K</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">aitlyn</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">R. J</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">ackson</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">
 |</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#888888;background:white">
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">A</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">ttorney</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">| </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">D</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">IMENSION</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">L</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#888888;background:white">AW</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">G</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#888888;background:white">ROUP</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#888888;background:white">P</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">LLC </span><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#222222"><br>
</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666;background:white">130 Andover Park East, Suite 300 | Tukwila, WA 98188</span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#3D85C6">t: <u>206.973.3500 </u>| f: <u>206.577.5090</u>| e:
<u>kaitlyn@dimensionlaw.com</u>|</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#888888"> </span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#3D85C6"><a href="http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#888888"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#888888"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Tahoma",sans-serif;color:#222222;background:#FFF2CC">Covid-19 Update - Dimension Law Group remains available to serve our clients and
 the public during this time, subject to the orders and recommendations of government authority. </span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:justify">
<span style="font-size:12.0pt;font-family:"Tahoma",sans-serif;color:#222222;background:white">All attorneys and staff are working remotely regular business hours and are available via email and by phone. Videoconferencing also is available. </span><span style="font-size:12.0pt;font-family:"Tahoma",sans-serif;color:#222222">We
 will continue to advise and support our clients throughout this health emergency.</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
</div>
</div>
</div>
</div>
</div>
<p class="MsoNormal"><br>
<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white">  </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
 e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
 intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
 interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
 settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222;background:white">  </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
 DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
 ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
 the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
<br>
<br>
</span><o:p></o:p></p>
</div>
</body>
</html>