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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link="#000000" vlink=purple><div class=WordSection1><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>There are CLEs but most are not WA specific. ALI is a good source. Rossdale has a number of trust courses. Then there is Loring and Rounds: A Trustee’s Handbook from Wolters Kluwer.<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Lenard L Wittlake, PLLC<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Attorney & Counselor at Law<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>22 East Poplar Street, Suite 202<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>P.O. Box 1233<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>Walla Walla, WA 99362<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>(509) 529-1529 voice<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'>(509) 850-3515 fax<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="http://www.lwattorney.com"><u><span style='color:blue'>www.lwattorney.com</span></u></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><a href="mailto:Lenard@wittlakelaw.com"><u><span style='color:blue'>Lenard@wittlakelaw.com</span></u></a><o:p></o:p></span></p><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>The information contained in this email may be privileged, confidential or<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>otherwise protected from disclosure. If you received this email in error,<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>please reply to the sender that you have received this information in error<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Courier New";color:#1F497D'>and delete this email.</span><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p></o:p></span></p></div><p class=MsoNormal><span style='font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D'><o:p> </o:p></span></p><div><div style='border:none;border-top:solid #B5C4DF 1.0pt;padding:3.0pt 0in 0in 0in'><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'>From:</span></b><span style='font-size:10.0pt;font-family:"Tahoma","sans-serif"'> wsbapt-bounces@lists.wsbarppt.com [mailto:wsbapt-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>michael@westseattleattorney.com<br><b>Sent:</b> Friday, December 18, 2020 11:06 AM<br><b>To:</b> WSBA Probate & Trust Listserv<br><b>Subject:</b> [WSBAPT] Irrevocable Trusts<o:p></o:p></span></p></div></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><span style='color:black'>Thanks Phil - I appreciate the three responses. If there are no CLEs or other resources for someone to get the knowledge referred to, how ......? Thanks Mike <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:black'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='color:black'><img border=0 width=500 height=100 id=sigimg0 src="cid:image003.png@01D6D533.328CB960"><o:p></o:p></span></p></div><div><p class=MsoNormal style='margin-bottom:12.0pt'><span style='color:black'><o:p> </o:p></span></p></div><blockquote style='border:none;border-left:solid blue 1.5pt;padding:0in 0in 0in 6.0pt;margin-left:6.0pt;margin-top:5.0pt;margin-bottom:5.0pt' id=replyBlockquote><div id=wmQuoteWrapper><p class=MsoNormal style='margin-bottom:12.0pt'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:black'>-------- Original Message --------<br>Subject: Re: [WSBAPT] Irrevocable Trusts<br>From: "Philip N. Jones" <<a href="mailto:pjones@duffykekel.com"><span style='color:windowtext'>pjones@duffykekel.com</span></a>><br>Date: Fri, December 18, 2020 9:31 am<br>To: WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com"><span style='color:windowtext'>wsbapt@lists.wsbarppt.com</span></a>><o:p></o:p></span></p><div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>I agree with John and Heather. This is a very complicated area, and requires an understanding of gift tax, estate tax, and fiduciary income tax. For example, the provisions regarding the distribution of income will determine whether the trust pays the income tax (at high rates) or the beneficiary pays the income tax (at typically lower rates). And capital gains will usually be taxed to the trust. And grantor trust language will cause the income to be taxed to the donor. That is just one example of the complexities, and there are dozens more. The fact that it is irrevocable means that any errors in drafting will be difficult to remedy. And the IRS might not honor those changes. Find someone experienced in these areas of the law to help you out. As they say on TV, do not try this at home.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>Phil Jones</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>Portland, OR</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>Philip N. Jones</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>Duffy Kekel LLP</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>900 S.W. Fifth Ave. Suite 2500</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>Portland, OR 97204</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'><a href="mailto:pjones@duffykekel.com" target="_blank"><u><span style='color:#0563C1'>pjones@duffykekel.com</span></u></a></span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>(503) 226-1371 – office</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>(503) 853-1482 – cell</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'>(503) 226-3574 - fax</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-size:14.0pt;color:black'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><div><p class=MsoNormal><b><span style='font-family:"Verdana","sans-serif";color:black'>From:</span></b><span style='font-family:"Verdana","sans-serif";color:black'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><u><span style='color:blue'>wsbapt-bounces@lists.wsbarppt.com</span></u></a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com"><u><span style='color:blue'>wsbapt-bounces@lists.wsbarppt.com</span></u></a>> <b>On Behalf Of </b>John Creahan<br><b>Sent:</b> Thursday, December 17, 2020 6:15 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com"><u><span style='color:blue'>wsbapt@lists.wsbarppt.com</span></u></a>><br><b>Subject:</b> Re: [WSBAPT] Irrevocable Trusts<o:p></o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'> <o:p></o:p></span></p></div><div style='margin-bottom:6.0pt'><p class=MsoNormal><span style='color:#595959'>I agree with Heather.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div style='margin-bottom:6.0pt'><p class=MsoNormal><span style='color:#595959'>There are very significant differences between an irrevocable trust and an RLT and administration can be expensive. </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div style='margin-bottom:6.0pt'><p class=MsoNormal><span style='color:#595959'>For instance, an irrevocable trust is a separate taxpayer – so it needs its own EIN and will typically be subject to higher income taxes than an individual. In addition, I generally recommend naming a professional trustee.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div style='margin-bottom:6.0pt'><p class=MsoNormal><span style='color:#595959'>I’m not aware of any relevant CLEs, but it is worth exploring why the client wants to do this and whether the costs outweigh the benefits.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div style='margin-bottom:6.0pt'><p class=MsoNormal><span style='color:#595959'>I would be happy to chat for a few minutes if it would help.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div style='margin-bottom:6.0pt'><p class=MsoNormal><span style='color:#595959'>Hope this helps,</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div style='margin-bottom:6.0pt'><p class=MsoNormal><span style='color:#595959'>John</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div style='margin-bottom:6.0pt'><p class=MsoNormal><span style='color:#595959'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:#595959'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><div><p class=MsoNormal><span style='font-size:14.0pt;font-family:"Tw Cen MT","sans-serif";color:#595959'>John Creahan</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div style='margin-bottom:12.0pt'><p class=MsoNormal><span style='font-family:"Tw Cen MT","sans-serif";color:#595959'><a href="http://www.cairn-law.com/" target="_blank"><u>www.cairn-law.com</u></a><br>206-578-5877</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Tw Cen MT","sans-serif";color:#595959'>Fremont office:</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Tw Cen MT","sans-serif";color:#595959'>3417 Evanston Ave. N, Suite 312<br>Seattle, WA 98103</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='color:#595959'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='color:#595959'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><div><p class=MsoNormal><b><span style='font-family:"Verdana","sans-serif";color:black'>From:</span></b><span style='font-family:"Verdana","sans-serif";color:black'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><u><span style='color:blue'>wsbapt-bounces@lists.wsbarppt.com</span></u></a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><u><span style='color:blue'>wsbapt-bounces@lists.wsbarppt.com</span></u></a>> <b>On Behalf Of </b>Heather de Vrieze<br><b>Sent:</b> Thursday, December 17, 2020 4:33 PM<br><b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank"><u><span style='color:blue'>wsbapt@lists.wsbarppt.com</span></u></a>><br><b>Subject:</b> Re: [WSBAPT] Irrevocable Trusts<o:p></o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'>A lot depends on the purpose of the trust. Is it a trust established for a special needs beneficiary, for annual gift exclusion transfers, or something else?<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'>The language you describe will work to make it irrevocable, but sometimes there is a need to include specific authority to modify to account for changes in the law.<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'> <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'>Heather<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal><span style='font-size:16.0pt;font-family:"Vladimir Script";color:#1F497D'>Heather S. de Vrieze</span><b><span style='font-size:16.0pt;font-family:"Verdana","sans-serif";color:#1F497D'><br></span></b><i><span style='font-family:"Garamond","serif";color:#1F497D'>Attorney-at-Law</span></i><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><i><span style='font-family:"Garamond","serif";color:#1F497D'><img border=0 width=189 height=105 id="Picture_x0020_3" src="cid:image004.jpg@01D6D533.328CB960"></span></i><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>3909 California Avenue SW</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>Seattle, WA 98116-3705 </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>(206)938-5500 </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'><a href="mailto:heatherd@westseattlelaw.com" target="_blank"><u><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>heatherd@westseattlelaw.com</span></u></a></span><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'><a href="http://www.westseattlelaw.com/" target="_blank"><u><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'>www.westseattlelaw.com</span></u></a></span><span style='font-size:10.0pt;font-family:Nyala;color:#44524E'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><b><span style='font-size:9.0pt;font-family:"Arial","sans-serif";color:#002E8A'>Click here to connect with de Vrieze | Carney on Facebook: </span></b><b><span style='font-family:"Verdana","sans-serif";color:#1F497D'> </span></b><span style='font-family:"Verdana","sans-serif";color:black'><a href="https://www.facebook.com/DeVriezeCarney" target="_blank"><b><span style='color:blue'><img border=0 width=72 height=21 id="Picture_x0020_2" src="cid:image005.png@01D6D533.328CB960" alt="FB Logo"></span></b></a><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#A6A6A6'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:Nyala;color:#C00000'>For your planning, our office will be closed December 24, 25 and 31 and January 1.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:Nyala;color:#C00000'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-family:Nyala;color:#C00000'>For the latest information regarding firm operations and precautions in light of the Coronavirus please visit our firm’s website:</span><span style='font-family:Nyala;color:red'> </span><span style='font-family:Nyala;color:black'><a href="http://www.westseattlelaw.com/" target="_blank"><u><span style='color:blue'>www.WestSeattleLaw.com</span></u></a></span><span style='font-family:Nyala;color:#C00000'>.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#7030A0'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#A6A6A6'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:8.0pt;font-family:"Verdana","sans-serif";color:#A6A6A6'>CONFIDENTIAL & PRIVILEGED. This e-mail message may contain legally privileged and/or confidential information. If you have received this e-mail in error, please notify the sender immediately and delete all copies of this e-mail message and any attachment.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'> <o:p></o:p></span></p></div><div><div style='border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in'><div><p class=MsoNormal><b><span style='font-family:"Verdana","sans-serif";color:black'>From:</span></b><span style='font-family:"Verdana","sans-serif";color:black'> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><u><span style='color:blue'>wsbapt-bounces@lists.wsbarppt.com</span></u></a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank"><u><span style='color:blue'>wsbapt-bounces@lists.wsbarppt.com</span></u></a>> <b>On Behalf Of </b><a href="mailto:michael@westseattleattorney.com" target="_blank"><u><span style='color:blue'>michael@westseattleattorney.com</span></u></a><br><b>Sent:</b> Thursday, December 17, 2020 3:54 PM<br><b>To:</b> WSBA Probate & Trust Listserve <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank"><u><span style='color:blue'>wsbapt@lists.wsbarppt.com</span></u></a>><br><b>Subject:</b> [WSBAPT] Irrevocable Trusts<o:p></o:p></span></p></div></div></div><div><p class=MsoNormal><span style='font-family:"Verdana","sans-serif";color:black'> <o:p></o:p></span></p></div><div><div><p class=MsoNormal><span style='color:black'>Its been a while since I was asked to do a irrevocable trust. It seems that the primary provision is as follows: </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='color:black'>The Trust shall be irrevocable, and the Trustor hereby </span><span style='font-size:9.0pt;color:black'>expressly relinquishes any right or power, whether along or in conjunction with others, in whatever capacity, to alter, amend, revoke, or terminate the Trust, or any of the terms of this Agreement, in whole or in part, or to designate the persons who shall possess or enjoy the trust property, or the income therefrom. By this instrument, the Trustor intends to and does hereby relinquish absolutely and forever all possession.</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='font-size:9.0pt;color:black'>Is that sufficient to create the Trust? Are there any other differences between it and a RLT? Any CLEs one could point me to as to "irrevocable trusts" so I can get up to speed? </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='font-size:9.0pt;color:black'>Thanks</span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='font-size:9.0pt;color:black'>Mike </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='color:black'> </span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div><div><div><p class=MsoNormal><span style='color:black'><img border=0 width=500 height=100 id="_x0000_i1028" src="cid:image003.png@01D6D533.328CB960"></span><span style='font-family:"Verdana","sans-serif";color:black'><o:p></o:p></span></p></div></div></div><div class=MsoNormal align=center style='text-align:center'><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:black'><hr size=2 width="100%" align=center></span></div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana","sans-serif";color:black'>***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"><u><span style='color:blue'>WSBAPT@lists.wsbarppt.com</span></u></a><br><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt"><u><span style='color:blue'>http://mailman.fsr.com/mailman/listinfo/wsbapt</span></u></a> <o:p></o:p></span></p></div></blockquote></div></body></html>