<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:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:Consolas;
panose-1:2 11 6 9 2 2 4 3 2 4;}
@font-face
{font-family:"Times New Roman \,serif";
panose-1:0 0 0 0 0 0 0 0 0 0;}
/* 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;}
pre
{mso-style-priority:99;
mso-style-link:"HTML Preformatted Char";
margin:0in;
font-size:10.0pt;
font-family:"Courier New";}
span.HTMLPreformattedChar
{mso-style-name:"HTML Preformatted Char";
mso-style-priority:99;
mso-style-link:"HTML Preformatted";
font-family:Consolas;}
span.EmailStyle22
{mso-style-type:personal-reply;
font-family:"Times New Roman",serif;
color:windowtext;
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="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">I also am not aware of a Washington rule that requires a trust declaration to be acknowledged. I do so whenever possible, however, because (whether it should or not “legally”)
it provides an additional layer of authenticity and comfort to third parties, which is undoubtedly in my client’s best interest. Indeed, I try to notarize them myself if possible, because many third parties will immediately have an additional level of comfort
simply seeing the signature of a lawyer they know. That’s worth something to my clients, whether it has a fraction of legal value behind it.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">So it’s a useful and appropriate safeguard against unneeded arguments and explanations with busy bankers used to them being notarized and worrying they’ll be in trouble
if it isn’t, or a busy title company employee trying to check off 93 things in their head to close a deal, or [insert any of hundreds of third parties my client is asking to honor their trust agreement for whatever reason].
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">So I save the argument – and I
<u>will</u> make the argument, strongly, when needed – for the times when notarizing simply is not feasible – such as during Covid for trust amendments memorializing SECURE Act updates and maybe changing a trustee. The risk of someone doubting the authenticity
of that trust amendment to administrative provisions is pretty low compared to a trust agreement disinheriting a child.
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">But even the administrative provisions amendment I notarize if it can, just to narrow the potential issues down the road and save headaches for everyone, including me and
my team.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">All the best, Josh<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Joshua D. McKarcher<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">McKarcher Law PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">537 6th Street<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Clarkston, WA 99403<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">(509) 758-3345<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">(509) 758-3314 (fax)<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><a href="mailto:josh@mckarcherlaw.com"><span style="color:#0563C1">josh@mckarcherlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><a href="http://www.mckarcherlaw.com"><span style="color:#0563C1">www.mckarcherlaw.com</span></a><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><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>John J. Sullivan<br>
<b>Sent:</b> Monday, December 21, 2020 4:31 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] Questions re notary blocks for trust<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Doug:<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">You’re right that a trust agreement, as a contract, is not required to be acknowledged. Nevertheless, it has always been my practice to acknowledge trust agreements and financial powers of attorney whenever there is the possibility the
fiduciary would need to record the instrument in connection with a real estate conveyance. Title companies often require the instrument authorizing the fiduciary to be recorded with the same formality as the deed. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt">John J. Sullivan <o:p></o:p></p>
<div>
<p class="MsoNormal">Sent from my iPhone<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><br>
<br>
<o:p></o:p></p>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<p class="MsoNormal" style="margin-bottom:12.0pt">On Dec 21, 2020, at 4:04 PM, Doug Schafer <<a href="mailto:schafer@pobox.com">schafer@pobox.com</a>> wrote:<o:p></o:p></p>
</blockquote>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal" style="margin-bottom:12.0pt"> <span style="font-family:"Times New Roman",serif">
I'm aware of no rule that requires signatures on a declaration of trust or a trust agreement to be notarized. If such a rule exists, please cite it. I recognize that some third parties might mistakenly believe that the trust is not "legal" unless signatures
are notarized, but ...<br>
<br>
Doug Schafer, in Tacoma.<br>
<br>
</span><o:p></o:p></p>
<div>
<p class="MsoNormal">On 12/21/2020 15:13, Setareh Mahmoodi wrote:<o:p></o:p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="MsoNormal">I agree with Joshua. I think so long as you are having the trustmaker sign as the trustmaker and trustee and the son-in-law as the co-trustee, there are no issues with one notary block so long as everyone is properly identified with their
roles/capacity in that notary block. If you do separate blocks, they can definitely be on separate pages. You can use dashes at the bottom of the pages to show continuity as well as page x of y format for the page numbers and/or have the trustmaker initial
the pages if you are concerned. Sometimes I include the total number of pages in the notary block as well if the circumstances warrant it. However, similar to Joshua, I have not had anyone raise any issues with notary blocks being on separate pages etc. This
often happens in deed signings as well. <o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<p class="MsoNormal">On Mon, Dec 21, 2020 at 2:07 PM Joshua McKarcher <<a href="mailto:josh@mckarcherlaw.com">josh@mckarcherlaw.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;font-family:"Times New Roman ,serif",serif">Suzanne,</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;font-family:"Times New Roman ,serif",serif"> </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;font-family:"Times New Roman ,serif",serif">I’m unaware of any rule that requires a notary block (or certificate) to be on the same page as the signature
acknowledged. Indeed, a notary certificate would ordinarily (or “in the old days”) be affixed to the document containing the acknowledged signature. I personally use Word’s “Keep With Next” paragraph formatting to keep the lines of an entire notary block (from
STATE OF through line containing notary expiration date below signature) “together” on the same page. But for that notary block to be on the page following the signer’s signature is unexceptional to me. I’ve never had even a Notorious Big Bank give me trouble
on that one.</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;font-family:"Times New Roman ,serif",serif"> </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;font-family:"Times New Roman ,serif",serif">Also, given the relationship of the two parties, I personally would have them sign separate signature lines
and notarize their signatures in separate notary blocks. I don’t know that a notary block is “invalid” if you tried to put them both in one block, but you’d have to very careful to recite exactly the capacity in which each is signing (“by, as, of,” following
the lovely short form acknowledgement). And, besides that, it would just strike me as odd visually to have a person and her son-in-law in one notary block, as I ordinarily would only do that for a married couple (or “maybe” two representatives of the same
entity signing in straightforward representative capacities, I suppose). </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;font-family:"Times New Roman ,serif",serif"> </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;font-family:"Times New Roman ,serif",serif">Else, it seems perfectly fine to set it up for grantor to sign (presumably as both grantor and co-trustee),
then co-trustee to sign as co-trustee; and then to have successive notary blocks for one and then the other, even if one or both is on the page following signatures.</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;font-family:"Times New Roman ,serif",serif"> </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;font-family:"Times New Roman ,serif",serif">I hope that helps. All the best, Josh</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;font-family:"Times New Roman ,serif",serif"> </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;font-family:"Times New Roman ,serif",serif">Joshua D. McKarcher</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;font-family:"Times New Roman ,serif",serif">McKarcher Law PLLC</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;font-family:"Times New Roman ,serif",serif">537 6th Street</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;font-family:"Times New Roman ,serif",serif">Clarkston, WA 99403</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;font-family:"Times New Roman ,serif",serif">(509) 758-3345</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;font-family:"Times New Roman ,serif",serif">(509) 758-3314 (fax)</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;font-family:"Times New Roman ,serif",serif"><a href="mailto:josh@mckarcherlaw.com" target="_blank"><span style="color:#0563C1">josh@mckarcherlaw.com</span></a></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;font-family:"Times New Roman ,serif",serif"><a href="http://www.mckarcherlaw.com" target="_blank"><span style="color:#0563C1">www.mckarcherlaw.com</span></a></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;font-family:"Times New Roman ,serif",serif"> </span><o:p></o:p></p>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>From:</b>
<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>>
<b>On Behalf Of </b>Suzanne Lieberman<br>
<b>Sent:</b> Monday, December 21, 2020 12:07 PM<br>
<b>To:</b> <a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBAPT] Questions re notary blocks for trust<o:p></o:p></p>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Hello,<o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">We are doing a revocable living trust for a client who is the trustor, but who will serve as co-trustee with her son-in-law. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Where is the rule or guidance indicating that two notary blocks are needed (one for each co-trustee signature), and should the notary blocks be placed side-by-side or can the block
for the second signature be placed on a second page if there is insufficient space on the first?<o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><br clear="all">
<o:p></o:p></p>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050">Sincerely, </span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050"> </span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050">Suzanne Lieberman</span><o:p></o:p></p>
</div>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050"><a href="http://cmslawfirm.com/" target="_blank"><span style="color:#1155CC">CMS Law Firm LLC</span></a></span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="color:#500050">811 Kirkland Ave. Suite 201 </span></b><span style="color:#500050">(please note new address!)</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050">Kirkland, WA 98033</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050">206-383-6484 (Cell Phone)</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050">206-659-1512 (Main Office)</span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050"> </span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050"> </span><o:p></o:p></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#500050">Legal stuff I have to put in... <i>To ensure compliance with Treasury Department and IRS regulations, we inform you that, unless expressly indicated
otherwise, any federal tax advice contained in this communication (including any attachments) is not intended or written by CMS Law Firm LLC to be used, and cannot be used by the taxpayer, for the purpose of: (i) avoiding penalties that may be imposed on the
taxpayer under the Internal Revenue Code; or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein (or any attachments).</i></span><o:p></o:p></p>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</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>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<div>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Best regards, </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Setareh Mahmoodi </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Attorney at Law </span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">18222 104th Ave NE, Suite 103</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Bothell, WA 98011</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Phone: 425-806-1500</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Fax: 425-489-4142 (Please email documents if at all possible)</span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Email:
<a href="mailto:SM@LawOfficesofSM.com">SM@LawOfficesofSM.com</a></span></b><span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">Website: </span></b><b><span style="font-size:10.0pt;color:black"><a href="http://www.lawofficesofsm.com/" target="_blank">http://www.lawofficesofsm.com/</a></span></b><o:p></o:p></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p> </o:p></span></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">CONFIDENTIALITY NOTICE:</span></b><span style="font-size:10.0pt;color:black"> This email message and any attachments is a transmission from the law firm and is intended for the recipient 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><o:p></o:p></p>
<p style="mso-margin-top-alt:6.0pt;margin-right:0in;margin-bottom:0in;margin-left:0in;background:white">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:black">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 style="font-size:10.0pt;font-family:"Arial",sans-serif"><o:p></o:p></span></p>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<p class="MsoNormal"><br>
<br>
<o:p></o:p></p>
<pre>***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.***<o:p></o:p></pre>
<pre>_______________________________________________<o:p></o:p></pre>
<pre>WSBAPT mailing list<o:p></o:p></pre>
<pre><a href="mailto:WSBAPT@lists.wsbarppt.com">WSBAPT@lists.wsbarppt.com</a><o:p></o:p></pre>
<pre><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></pre>
</blockquote>
<p class="MsoNormal"><o:p> </o:p></p>
<div id="DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2">
<p class="MsoNormal"><o:p> </o:p></p>
<table class="MsoNormalTable" border="1" cellspacing="4" cellpadding="0" style="border:none;border-top:solid #D3D4DE 1.0pt">
<tbody>
<tr>
<td width="55" style="width:41.25pt;border:none;padding:9.75pt .75pt .75pt .75pt">
<p class="MsoNormal"><a href="http://www.avg.com/email-signature?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=emailclient" target="_blank"><span style="text-decoration:none"><img border="0" width="46" height="29" style="width:.4791in;height:.302in" id="_x0000_i1025" src="https://ipmcdn.avast.com/images/icons/icon-envelope-tick-green-avg-v1.png"></span></a><o:p></o:p></p>
</td>
<td width="470" style="width:352.5pt;border:none;padding:9.0pt .75pt .75pt .75pt">
<p class="MsoNormal" style="line-height:13.5pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#41424E">Virus-free.
<a href="http://www.avg.com/email-signature?utm_medium=email&utm_source=link&utm_campaign=sig-email&utm_content=emailclient" target="_blank">
<span style="color:#4453EA">www.avg.com</span></a> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</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">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>
</div>
</body>
</html>