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</o:shapelayout></xml><![endif]--></head><body lang=EN-US link=blue vlink=purple style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>We just filed a Declaration of Completion in a modest probate case where credit card company compromised a few thousand $s of debt after a two minute phone call . Given we weren’t sure if we’d face some sort of cancellation of debt issue, I recommended PR hold back some $ as permitted to deal with the potential tax liability just to be safe. Client was happy debt was compromised but I could see in some situations it might not be worth the hassle. <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><i>Cyrus W. Field, Attorney at Law (admitted in Washington and Oregon); Phone: 360-472-1223 <o:p></o:p></i></p><p class=MsoNormal><i>Mail: POB 367, Shaw Island, WA 98286; Physical Office: 640 Mullis St #214, Friday Harbor, WA</i><o:p></o:p></p><p class=MsoNormal><span style='font-size:8.0pt'>****************************************************************<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:8.0pt'>The information contained in this email message, including attachments, may be privileged, confidential and protected from disclosure. If you are not the intended recipient, any dissemination, distribution or copying is strictly prohibited. If you think you have received this email in error, please email the sender at <a href="mailto:cyfield@rockisland.com"><span style='color:#0563C1'>cyfield@rockisland.com</span></a> and destroy or delete the original and any copies.</span> <o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><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>Jerimy Kirschner<br><b>Sent:</b> Tuesday, January 24, 2023 4:20 PM<br><b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBAPT] 1099-C Cancellation of Debt<o:p></o:p></p></div><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal>I believe that the debt is cancelled upon the earlier of an identifiable event or the date the 1099-C is filed. One identifiable event listed in the IRS 1099-C instructions is "[a] cancellation or extinguishment making the debt unenforceable under a probate or similar proceeding." If a creditor claims is cut off in probate after notice, then I would venture that is the moment the debt is cancelled. For most, this would occur prior to distribution.<o:p></o:p></p></div><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal>On Tue, Jan 24, 2023 at 4:02 PM Diane J. Kiepe <<a href="mailto:DJKiepe@depdslaw.com">DJKiepe@depdslaw.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><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'>So I think there a couple legal arguments that I would feel comfortable making. The first was already discussed, that is there was no debt because WF had no legal right to the money claimed owed. Second, I could, with a straight face, argue that one of the Section 108 exclusions apply – Code Section 108(a)(1)(B) states that there is no income if the taxpayer was insolvent when <u>the discharge occurred</u>. Clearly taxpayer was insolvent if he/his estate had distributed and closed and owned nothing but the full $$$ of the WF 1099C. </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'> </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'>I can tell you that I personally experienced one in my own life for a significantly larger amount (long story) and I did not report it and never heard from the service – this was during 2009.</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'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-family:"Script MT Bold"'>Diane J. Kiepe</span></i><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><i><span style='font-family:"Script MT Bold"'> </span></i><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Diane J. Kiepe<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Douglas Eden<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>717 W. Sprague Ave.<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Suite 1500<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Spokane, WA 99201<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><a href="mailto:djkiepe@depdslaw.com" target="_blank"><span style='color:#0563C1'>djkiepe@depdslaw.com</span></a><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>509-455-5300<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'> </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>Brent Williams-Ruth<br><b>Sent:</b> Tuesday, January 24, 2023 3:48 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] 1099-C Cancellation of Debt<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'><span style='font-family:"Arial",sans-serif'>This was a low income estate, there was no earned income during the administration and the Executor did not file an income tax return on the advice and counsel of a tax professional. (I make it clear that I am NOT a tax attorney and do not give tax advice.....just enough knowledge to be dangerous). But even if they did, the tax year was 2021. </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'> </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'>I worry that by simply being ignored this could turn into a failure to file, and lead to interest and penalties and problems for the former PR - though it was sent to the Decedent's name (not his estate) care of me (personally) at my office address - not the Law Offices of Brent Williams-Ruth. Bob Q. Smith, in care of Brent Williams-Ruth. </span><o:p></o:p></p></div><div><div><div><div><p><b><span style='font-family:"Times New Roman",serif'>Brent Williams-Ruth</span></b><span style='font-family:"Times New Roman",serif'> (pronouns: he/him)<br><i>Attorney-At-Law</i></span><o:p></o:p></p><p><b><span style='font-family:"Times New Roman",serif'>Law Offices of Brent Williams-Ruth, </span></b><b><span style='font-size:7.5pt;font-family:"Times New Roman",serif'>a division of BWR Consulting, PLLC</span></b><o:p></o:p></p><p><b><span style='font-family:"Times New Roman",serif'>Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003</span></b><o:p></o:p></p><p><b><span style='font-family:"Times New Roman",serif;color:red'>**EFFECTIVE IMMEDIATELY**</span></b><b><span style='font-family:"Times New Roman",serif'> All mail sent through the USPS should be sent to the following address: PO BOX 3319; Federal Way, WA 98063 </span></b><o:p></o:p></p><p><span style='font-family:"Times New Roman",serif'>Office/Scheduling Phone:<span style='color:#004080'> </span><span style='color:red'>(253) 285-7751</span></span><o:p></o:p></p><p><span style='font-family:"Times New Roman",serif'>Direct:<span style='color:red'> (253) 285-7453</span></span><o:p></o:p></p><p><span style='font-family:"Times New Roman",serif'><a href="mailto:Brent@Williams-RuthLaw.com" target="_blank">e-mail</a> / <a href="http://www.williams-ruthlaw.com/" target="_blank">website</a> /</span><span style='font-size:9.5pt;font-family:"Times New Roman",serif'> </span><span style='font-family:"Times New Roman",serif'><a href="http://www.facebook.com/bwrlaw" target="_blank"><span style='font-size:9.5pt'>facebook</span></a></span><span style='font-size:9.5pt;font-family:"Times New Roman",serif'> / </span><o:p></o:p></p></div></div></div></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'> <o:p></o:p></p><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>On Tue, Jan 24, 2023 at 2:38 PM Claudia A Gowan <<a href="mailto:claudia@cagowanlaw.com" target="_blank">claudia@cagowanlaw.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-top:5.0pt;margin-right:0in;margin-bottom:5.0pt'><div><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Brent, did the estate file a final form 1040 for the decedent?<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>This is such a pain because technically, if Wells Fargo sent the 1099 to the IRS, the decedent had income in that amount – which is over the required amount for filing an income tax return amount. But the estate is long closed and the form 1040, if one was filed, has probably long since been processed. Plus of course, the debt was discharged in a year well after death, which raises another series of questions about any filing requirement, e.g. if you were to file a tax return for the 627.00, for whom would it be filed, the estate for the calendar year of the discharged debt or would it be for the decedent who incurred the debt (all when the PR has already been discharged)? <o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>And of course, the PR is not going to want to file anything…<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Excuse my ramblings but I would be scratching my head over what to do on this one.<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Best, Claudia<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F3864'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F3864'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><i><span lang=ES style='font-size:12.0pt;font-family:ParkAvenue;color:#1F3864'>Claudia A. Gowan</span></i></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><i><span lang=ES style='color:#1F3864'> </span></i></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span lang=ES style='color:#1F497D'>Claudia A. Gowan, PLLC</span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='color:#1F497D'>2212 Queen Anne Avenue No., # 338 (Mailing only)</span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='color:#1F497D'>Seattle, WA 98109</span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='color:#1F497D'>(206) 443-2733 (T)</span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='color:#1F4E79'><a href="mailto:claudia@cagowanlaw.com" target="_blank"><span style='color:#1F4E79'>claudia@cagowanlaw.com</span></a> </span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='color:#1F3864'> </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><u><span style='color:#1F4E79'><a href="http://www.seattletrustsandestates.com/" target="_blank"><span style='color:#0563C1'>www.seattletrustsandestates.com</span></a></span></u></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <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>Brent Williams-Ruth<br><b>Sent:</b> Tuesday, January 24, 2023 2:08 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> [WSBAPT] 1099-C Cancellation of Debt<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'><span style='font-family:"Arial",sans-serif'>Mighty Brain Trust - </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'> </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'>Today I received a 1099-C for the cancellation of debt from a Wells Fargo credit card. </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'> </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'>This debt was never presented as a creditor claim. The amount is $627.47. </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'> </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'>The estate closed under regular process - Decl of Completion - on January 20, 2022. The creditor period expired on August 14, 2021. </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'> </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'>Other than providing this information to the former Executor - I am open to guidance as to how to respond. It was reported as discharged on July 2, 2022. More than a year and a half after death. </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'> </span><o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-family:"Arial",sans-serif'>Thank you. </span><o:p></o:p></p></div><div><div><div><div><p><b><span style='font-family:"Times New Roman",serif'>Brent Williams-Ruth</span></b><span style='font-family:"Times New Roman",serif'> (pronouns: he/him)<br><i>Attorney-At-Law</i></span><o:p></o:p></p><p><b><span style='font-family:"Times New Roman",serif'>Law Offices of Brent Williams-Ruth, </span></b><b><span style='font-size:7.5pt;font-family:"Times New Roman",serif'>a division of BWR Consulting, PLLC</span></b><o:p></o:p></p><p><b><span style='font-family:"Times New Roman",serif'>Physical Address: 500 S 336th Street, Suite 214; Federal Way, WA 98003</span></b><o:p></o:p></p><p><b><span style='font-family:"Times New Roman",serif;color:red'>**EFFECTIVE IMMEDIATELY**</span></b><b><span style='font-family:"Times New Roman",serif'> All mail sent through the USPS should be sent to the following address: PO BOX 3319; Federal Way, WA 98063 </span></b><o:p></o:p></p><p><span style='font-family:"Times New Roman",serif'>Office/Scheduling Phone:<span style='color:#004080'> </span><span style='color:red'>(253) 285-7751</span></span><o:p></o:p></p><p><span style='font-family:"Times New Roman",serif'>Direct:<span style='color:red'> (253) 285-7453</span></span><o:p></o:p></p><p><span style='font-family:"Times New Roman",serif'><a href="mailto:Brent@Williams-RuthLaw.com" target="_blank">e-mail</a> / <a href="http://www.williams-ruthlaw.com/" target="_blank">website</a> /</span><span style='font-size:9.5pt;font-family:"Times New Roman",serif'> </span><span style='font-family:"Times New Roman",serif'><a href="http://www.facebook.com/bwrlaw" target="_blank"><span style='font-size:9.5pt'>facebook</span></a></span><span style='font-size:9.5pt;font-family:"Times New Roman",serif'> / </span><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'>***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></div></blockquote></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></div></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><p class=MsoNormal>Jerimy Kirschner<o:p></o:p></p></div><p class=MsoNormal>Managing Partner<o:p></o:p></p></div></div><div><p class=MsoNormal>Jerimy Kirschner & Associates PLLC<o:p></o:p></p></div><div><p class=MsoNormal style='mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial'><o:p> </o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial'><b><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>WASHINGTON</span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>1750 112th Avenue NE, Suite B-215 </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>Bellevue, WA 98004 </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>Phone: (425) 590-9019 </span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:10.0pt;font-family:"Arial",sans-serif'>Fax (206) 538-2008 </span><o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div></div></div></div></div></div><div><div><div><div><div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>Notice: This fax or email is from a law firm, Jerimy Kirschner & Associates ("JKA"), and is intended solely for the use and review of the individual(s) to whom it is addressed. If you have received this fax or email in error, please notify the sender immediately and destroy the fax and/or delete the email from your computer. <o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'><o:p> </o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>If you are not an existing client of </span><span style='font-size:12.0pt;font-family:"Tahoma",sans-serif;color:black'>JKA</span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>, it is not the intent of this fax or email to make you a client unless it contains a specific written statement to that effect and do not disclose anything to </span><span style='font-size:12.0pt;font-family:"Tahoma",sans-serif;color:black'>JKA</span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'> in reply that you expect it to hold in confidence.<o:p></o:p></span></p></div><div><p class=MsoNormal><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'><o:p> </o:p></span></p></div><div><p class=MsoNormal><b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'>IRS Circular 230 Disclaimer</span></b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'>: Any tax advice provided in this communication (including attachments) is not intended or written to be used, and it cannot be used, by the recipient or any other taxpayer (i) for the purpose of avoiding penalties that may be imposed on the recipient or any other taxpayer, or (ii) in promoting, marketing or recommending to another party a partnership or other entity, investment plan, arrangement or other transaction. </span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'><o:p></o:p></span></p></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></div></body></html>