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<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Hello all,</span><span style="font-size:13.5pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black"> </span><span style="font-size:13.5pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">I have a client in need of an attorney with experience in setting up an irrevocable Deferred Sales Trust for a real property sale under Section 453 of the IRC. I understand that this is a mechanism
by which capital gains taxes can be deferred if real property is sold in an insolvent sale and proceeds are distributed to a trust with an independent trustee, and then disbursed to the beneficiary (i.e. the original seller) over time. Capital gains taxes
then accrue only at the time of distribution of any portion of the trust corpus. </span><span style="font-size:13.5pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black"> </span><span style="font-size:13.5pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">I’d appreciate any and all referrals!</span><span style="font-size:13.5pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black"> </span><span style="font-size:13.5pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Thank you,</span><span style="font-size:13.5pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:black">Natalie</span><span style="font-size:13.5pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">Natalie N. Kuehler</span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-family:"Chaparral Pro",serif;color:#060A2E">KUEHLER & GRIM PLLC</span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">PO Box 3059 – 1112 State Route 20</span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">Winthrop, WA 98862</span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">o: (509) 996-2832 x1 – c (509) 557-5769</span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E"><a href="http://www.kuehlergrim.com"><span style="color:#060A2E">www.kuehlergrim.com</span></a></span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E"> </span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Chaparral Pro",serif;color:#060A2E">CONFIDENTIALITY STATEMENT: This message contains information that may be confidential and protected by the attorney-client privilege. If you received this message
in error, please notify the sender immediately and delete the message.</span><span style="font-size:11.0pt;color:black"><o:p></o:p></span></p>
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