<div dir="ltr">I don't think this case would fall under landlord/tenant law as there is no "rental agreement." I would skip the likelihood of arming this "tenant" with a free attorney and serve a notice demanding possession and then an ejectment suit. They can pay for their own attorney that way and it's not necessarily slower than any landlord/tenant case anymore. <div><br></div><div>Kaitlyn</div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Fri, Feb 11, 2022 at 12:13 PM Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">





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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif">Well, there is certainly value in the added language if it gets an indigent tenant to start the court-appointed process going sooner rather than later.  Have a great weekend.<u></u><u></u></span></p>
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<p class="MsoNormal"><a name="m_-4763295176261569271_Paul_A__Neumiller3"><img width="250" height="150" style="width: 2.6in; height: 1.5583in;" id="gmail-m_-4763295176261569271_x0000_i1027" src="cid:17efb300a754ce8e91"></a><u></u><u></u></p>
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<p class="MsoNormal"><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>Craig Gourley<br>
<b>Sent:</b> Friday, February 11, 2022 10:51 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Removal of squatters<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">I see no legal basis for half the decisions the courts are making in the LLT arena right now.
<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><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>Paul Neumiller<br>
<b>Sent:</b> Friday, February 11, 2022 10:45 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Removal of squatters<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif">Thank you for the follow up.  While I agree with the result, I do not agree with the reason given by the court for the extension.  The issue here is not whether a tenant
 is entitled to a court appointed attorney but rather the sufficiency of the vacate notice.  My reading is RCW 59.18.640 gives every tenant the right to legal counsel if the tenant is “indigent.”  In Island County, the judges are asking
<i>every</i> tenant if he or she qualifies as an indigent person and therefore is entitled to a free attorney.  So, in Island County, it doesn’t matter whether your extra language is in the vacate notice because the judge is going to ask the tenant the same
 “indigent tenant” questions <i>anyway</i>.  Here, when the tenant shows up and says the tenant qualifies for a free attorney, the court automatically grants an extension of the show cause hearing.<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif">It would be interesting if the county in your example is willing to say the tenant is not entitled to a court-appointed attorney if your non-mandatory language is in the
 vacate notice but the tenant failed to arrange for a court-appointed attorney ahead of time.  I see no legal basis for that position. 
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><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>Gwendolyn Cornwell<br>
<b>Sent:</b> Thursday, February 10, 2022 4:48 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Removal of squatters<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">It isn’t there for each type of notice, however, the courts are leaning toward protecting the tenants in many types of cases, so we are including it in every notice to vacate.  One county recently gave a tenant an extension to get an attorney
 when they had not been given this information in a non-monetary notice despite acknowledging that the right is not listed in the statute.  I prefer to give it to them up front to avoid delays in court.  Sorry I did not clarify that.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><i><span style="font-size:12pt;font-family:"Times New Roman",serif;font-variant:small-caps">Gwendolyn Cornwell<u></u><u></u></span></i></p>
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<p class="MsoNormal"><b><span style="font-size:12pt;font-family:"Times New Roman",serif;font-variant:small-caps;color:navy">The Exchange Connection<u></u><u></u></span></b></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:rgb(31,73,125)">Snohomish, WA 98291<u></u><u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><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>Paul Neumiller<br>
<b>Sent:</b> Thursday, February 10, 2022 2:31 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Removal of squatters<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif">Gwendolyn, where is the requirement that a non-monetary default notice must include “the right to an attorney and information regarding programs that may help pay for the
 attorney”?  I do not find that requirement anywhere in RCW 59.18.650(6)  or in RCW 59.18.640 or in RCW 59.12.040.  I seem to have missed this requirement.  Where is it? 
<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><a name="m_-4763295176261569271_Paul_A__Neumiller"><img border="0" width="250" height="150" style="width: 2.6in; height: 1.5666in;" id="gmail-m_-4763295176261569271Picture_x0020_1" src="cid:17efb300a754ce8e91"></a><u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><span style="font-size:9pt;font-family:"Times New Roman",serif">IMPORTANT NOTICE:  This e-mail message is intended to be received only by persons entitled to receive the confidential information it may contain. E-mail messages to clients
 of Paul A. Neumiller presumptively contain information that is confidential and legally privileged; e-mail messages to non-clients are normally confidential and may also be legally privileged. Please do not read, copy, forward or store this message unless
 you are the intended recipient of it. If you have received this message in error, please forward it back to the sender and delete it completely from your computer system.<u></u><u></u></span></p>
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 attorney-client and/or work-product privileges that may attach to this communication. DO NOT forward this message to a third party. If you have any questions regarding this notice, please contact the sender.<u></u><u></u></span></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif"><u></u> <u></u></span></p>
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<p class="MsoNormal"><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>Gwendolyn Cornwell<br>
<b>Sent:</b> Thursday, February 10, 2022 9:23 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Removal of squatters<u></u><u></u></p>
</div>
</div>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Ken,<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">As one person had permission to move in, I would treat it like a tenant that allowed unauthorized persons to move in rather than as trespassers.  This would be addressed with a 20-day notice to vacate pursuant to RCW 59.18.650(2)(i) if
 they share the dwelling with the elderly man.  If they do not vacate, it would be followed by a complaint for unlawful detainer and a motion for order to show cause.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">You do need to make sure the 20-day notice includes the right to an attorney and information regarding programs that may help pay for the attorney.  Because it is not a 14-notice for failure to pay rent, you do not need to include the new
 ERPP notice.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<div>
<p class="MsoNormal"><i><span style="font-size:12pt;font-family:"Times New Roman",serif;font-variant:small-caps">Gwendolyn Cornwell<u></u><u></u></span></i></p>
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<p class="MsoNormal"><b><span style="font-size:12pt;font-family:"Times New Roman",serif;font-variant:small-caps;color:navy">The Exchange Connection<u></u><u></u></span></b></p>
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<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:rgb(31,73,125)">P.O. Box 1091<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:rgb(31,73,125)">Snohomish, WA 98291<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:rgb(31,73,125)">PH:  (360) 568-5065 (800) 291-8401<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:12pt;font-family:"Times New Roman",serif;color:rgb(31,73,125)">Fax: (360) 568-1717
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<p class="MsoNormal"><span style="font-size:10pt;font-family:"Times New Roman",serif;color:blue">CONFIDENTIALITY NOTICE: This electronic mail transmission may contain legally privileged, confidential information belonging to the sender. The information is
 intended only for the use of the individual or entity named above. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or taking any action based on the contents of this electronic mail is strictly prohibited.
 If you have received this electronic mail in error, please contact sender & delete all copies.</span><span style="font-size:10pt;font-family:"Times New Roman",serif"><u></u><u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><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>Ken Luce<br>
<b>Sent:</b> Wednesday, February 9, 2022 11:04 AM<br>
<b>To:</b> 'WSBA Probate & Trust Listserv' <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBAPT] Removal of squatters<u></u><u></u></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal" style="background:white"><span style="color:rgb(33,33,33)">An elderly man allowed a person to stay in his house and and others soon followed and there are 6 living with him at this time no rent has ever been paid he would like to get them out
 Yet. Any suggestions on the process that we need to follow or are they trespassers?<u></u><u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">Sent from my Verizon, Samsung Galaxy smartphone<br>
Get <a href="https://na01.safelinks.protection.outlook.com/?url=https%3A%2F%2Faka.ms%2FAAb9ysg&data=04%7C01%7C%7C8a57644998414c3d835108d9ed8ffb9b%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C637802024942472112%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000&sdata=o4uAfFhUrMrLF4NvS6rYjRjK0NT9LRw5pVmPSc5%2FVHg%3D&reserved=0" target="_blank">
Outlook for Android</a><u></u><u></u></p>
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***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" rel="noreferrer" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></blockquote></div><br clear="all"><div><br></div>-- <br><div dir="ltr" class="gmail_signature"><div dir="ltr"><div dir="ltr"><div style="color:rgb(34,34,34);font-family:arial,sans-serif;font-size:12.8px;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)"><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">Thank you,</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:12pt;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Arial,sans-serif"> </span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:13.5pt;font-family:Garamond,serif;color:rgb(68,84,106)">Kaitlyn R. Jackson, Attorney</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:13.5pt;font-family:Garamond,serif;color:rgb(68,84,106)">Dimension Law Group, PLLC</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">Office:</span></b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">  206-973-3500│<b>Fax:</b>  206-577-5090</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)"><b>Email: </b><u>kaitlyn</u><u>@<a href="http://dimensionlaw.com/" style="color:rgb(17,85,204)" target="_blank">dimensionlaw.com</a></u></span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)"><a href="http://www.dimensionlaw.com/" style="color:rgb(17,85,204)" target="_blank"><span style="color:blue">www.dimensionlaw.com</span></a></span></b><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">130 Andover Park East, Suite 300, Tukwila, WA 98188</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:rgb(136,136,136)"> </span></b><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><b><i><u><span style="font-size:10pt;font-family:Arial,sans-serif;color:rgb(68,84,106);letter-spacing:0.3pt">Please note our office is closed November 24th through November 26th and December 24th through January 2nd. </span></u></i></b><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Arial,sans-serif"> </span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(68,84,106)">PRIVILEGED AND CONFIDENTIAL:  </span><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(68,84,106)">This email (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 email is prohibited. If you have received this email in error, please immediately notify us by email, facsimile, or telephone; return the email to us at the email address below; and destroy all paper and electronic copies. </span></p></div><div style="font-family:arial,sans-serif;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:13px"><span style="font-family:tahoma,sans-serif"><font size="2" color="#990000"><span style="line-height:19.5px"><u><br></u></span></font></span></div><div style="text-align:start;text-indent:0px;background-color:rgb(255,255,255)"><font size="2"><span style="line-height:19.5px"><font color="#990000"><u><b><font face="tahoma, sans-serif">Please note that I will be going on leave starting November 15, 2021 through April 1, 2022, and will n</font><font face="tahoma, sans-serif">ot have access to phone or email. Please email Info@Dimensionlaw.com to receive assistance.</font></b></u></font></span></font></div></div></div></div>

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<span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:rgb(61,133,198)">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:rgb(11,83,148)">  </span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:gray">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><font style="color:rgb(34,34,34);font-size:12.8px;font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)" face="Arial, sans-serif"><span style="font-size:16px">  </span></font><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:rgb(79,129,189)">IRS CIRCULAR 230 DISCLAIMER:</span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:blue"> </span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:navy"> </span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:gray">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></span>