<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=us-ascii">
<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: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;}
span.EmailStyle17
{mso-style-type:personal-compose;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@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="#0563C1" vlink="#954F72" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal">Hi all,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I have a client who needs to consult with someone to decide whether to sell a substantial (more than $1 million) amount of stock before the end of 2021 to avoid the new long term capital gains tax going into effect January 1, 2022. I don’t
know much about it, and told him I would try to find an attorney to whom to refer him for advice. He needs to move pretty quickly to make his decision; is anyone able and willing to provide a consult with him?
<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I’ll pass on any referrals received.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks,<o:p></o:p></p>
<p class="MsoNormal">Candace Wilkerson<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><i>*Candace is available to respond to emails and phone calls between the hours of 7:00 a.m. and 3:00 p.m. If you have an urgent matter outside that time period, please call our office at the number below.<o:p></o:p></i></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"><img width="206" height="61" style="width:2.1458in;height:.6354in" id="Picture_x0020_7" src="cid:image001.png@01D7E853.E1AC3D10"></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Top Ranked Law Firm for 2015 by Fortune Magazine and American Lawyer Media</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">Candace Wilkerson<b> |</b> Senior Associate</span><b><span style="font-size:10.0pt;color:red"> </span></b><b><span style="font-size:10.0pt;color:#484848">|
</span></b><span style="font-size:10.0pt;color:black">Wong Fleming </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.5pt;color:#7F7F7F"><img width="400" height="2" style="width:4.1666in;height:.0208in" id="Picture_x0020_2" src="cid:image002.png@01D7E853.E1AC3D10"></span><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;color:black">Note new address as of 8/30/2021</span></b><span style="font-size:10.0pt;color:black">:<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:10.0pt;color:black">9840 Willows Road NE, Suite 200
</span><b><span style="font-size:10.0pt;color:#484848">| </span></b><span style="font-size:10.0pt;color:#484848"> </span><span style="font-size:10.0pt;color:black">Redmond, WA 98052</span><span style="font-size:10.0pt;color:#484848"><br>
</span><span style="font-size:10.0pt;color:black">Phone: 425.869.4040 </span><b><span style="font-size:10.0pt;color:#484848">|</span></b><span style="font-size:10.0pt;color:#484848">
</span><span style="font-size:10.0pt;color:black">Fax: 425.869.4050 <br>
</span><a href="mailto:cwilkerson@wongfleming.com"><span style="font-size:10.0pt;color:blue">cwilkerson@wongfleming.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.5pt;color:black"><img border="0" width="400" height="2" style="width:4.1666in;height:.0208in" id="Picture_x0020_17" src="cid:image002.png@01D7E853.E1AC3D10"></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:10.5pt;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#993366"><img border="0" width="118" height="31" style="width:1.2291in;height:.3229in" id="Picture_x0020_18" src="cid:image003.png@01D7E853.E1AC3D10"></span><o:p></o:p></p>
<p class="MsoNormal"><span style="color:#1F497D"><img border="0" width="89" height="88" style="width:.927in;height:.9166in" id="Picture_x0020_19" src="cid:image004.jpg@01D7E853.E1AC3D10"></span><o:p></o:p></p>
<p class="MsoNormal" style="margin-bottom:5.0pt"><span style="font-size:8.0pt;color:black">Before proceeding, please note: If you are not a current client of Wong Fleming, please do not include any information in this e-mail that you or someone else considers
to be of a confidential or secret nature. Wong Fleming has no duty to keep confidential any of the information you provide. Neither the transmission nor receipt of your information is considered a request for legal advice, securing legal services or retaining
a lawyer. An attorney-client relationship with Wong Fleming or any lawyer at Wong Fleming is not established until and unless Wong Fleming agrees to such a relationship as reflected in a separate writing.
<br>
<br>
IRS Circular 230 disclosure: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. federal 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 (a) avoiding penalties under the Internal Revenue Code or (b) promoting, marketing or recommending to another party any transaction or matter addressed herein.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:8.0pt;color:black">THIS ELECTRONIC MAIL TRANSMISSION AND ANY ATTACHMENTS MAY CONTAIN PRIVILEGED, CONFIDENTIAL, OR PROPRIETARY INFORMATION INTENDED ONLY FOR THE PERSON(S) NAMED. IF THE READER OF THIS MESSAGE IS NOT
THE INTENDED RECIPIENT OR THE AUTHORIZED REPRESENTATIVE OF THE INTENDED RECIPIENT, YOU ARE HEREBY NOTIFIED THAT ANY DISTRIBUTION, COPYING, OR DISCLOSURE OF THIS COMMUNICATION IS STRICTLY PROHIBITED</span><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</body>
</html>