<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:"Segoe UI Emoji";
panose-1:2 11 5 2 4 2 4 2 2 3;}
@font-face
{font-family:"Script MT Bold";
panose-1:3 4 6 2 4 6 7 8 9 4;}
@font-face
{font-family:Cambria;
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Consolas;
panose-1:2 11 6 9 2 2 4 3 2 4;}
@font-face
{font-family:Georgia;
panose-1:2 4 5 2 5 4 5 2 3 3;}
@font-face
{font-family:"Trebuchet MS";
panose-1:2 11 6 3 2 2 2 2 2 4;}
@font-face
{font-family:Garamond;
panose-1:2 2 4 4 3 3 1 1 8 3;}
/* 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;}
p.xmsonormal, li.xmsonormal, div.xmsonormal
{mso-style-name:x_msonormal;
margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
span.EmailStyle24
{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;
mso-ligatures:none;}
@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">Oh agree 100%!<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>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
</div>
<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>Roger Hawkes<br>
<b>Sent:</b> Wednesday, May 24, 2023 8:24 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <wsbapt@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBAPT] [WSBARP] JTWROS - Community Property question<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Diane: it sounds appropriate in your case. But a big problem for most ep clients is they don’t understand that jtwros is the norm when they sign to add a ‘signer’ to their accounts; perhaps a statute or court decision saying the bank is
practicing law and must educate the client about the choices for ‘adding’ a signer, or get a lawyer repping the depositor to sign off on it?<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Diane J. Kiepe<br>
<b>Sent:</b> Wednesday, May 24, 2023 7:50 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] [WSBARP] JTWROS - Community Property question<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">I actually have the situation right now – not with land but with a significant investment account. We decided rather than disclaimer we are going to let it pass under JWROS
and do a gift to only child of some amount that looks like the WA estate tax exemption. We are making the gift promptly because who knows how long ss will survive.<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">I normally would not go this route but the family is simple (one child) and the plan ultimately passes to child and charities. The child has no children and her plan is
to ultimately pass to charity too. Very unique. <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 that to say I was very surprised to see JWROS on a multimillion dollar account. I know there is a lesson to be learned by me here for the future
</span><span style="font-size:12.0pt;font-family:"Segoe UI Emoji",sans-serif">😉</span><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"><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>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe<o:p></o:p></span></i></p>
<p class="MsoNormal"><i><span style="font-family:"Script MT Bold""><o:p> </o:p></span></i></p>
<p class="MsoNormal">Diane J. Kiepe<o:p></o:p></p>
<p class="MsoNormal">Douglas Eden<o:p></o:p></p>
<p class="MsoNormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="MsoNormal">Suite 1500<o:p></o:p></p>
<p class="MsoNormal">Spokane, WA 99201<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal">509-455-5300<o:p></o:p></p>
</div>
<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> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Claudia A Gowan<br>
<b>Sent:</b> Tuesday, May 23, 2023 11:09 PM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] [WSBARP] JTWROS - Community Property question<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">One thought if JTWROS: it's possible that there will be insufficient assets to fund a trust with a decedent's half of the estate if estate tax planning is necessary. Best, Claudia
<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div id="ms-outlook-mobile-signature">
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</div>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="1" width="98%" align="center">
</div>
<div id="divRplyFwdMsg">
<p class="MsoNormal"><b><span style="color:black">From:</span></b><span style="color:black">
<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of Diane J. Kiepe <<a href="mailto:DJKiepe@depdslaw.com">DJKiepe@depdslaw.com</a>><br>
<b>Sent:</b> Tuesday, May 23, 2023 11:45:47 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] [WSBARP] JTWROS - Community Property question</span>
<o:p></o:p></p>
<div>
<p class="MsoNormal"> <o:p></o:p></p>
</div>
</div>
<div>
<div>
<p class="xmsonormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Chandra,</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">That is interesting that you do them all the time. I can tell you that locally here in Spokane County we get push back and so don’t do them regularly.</span><o:p></o:p></p>
<p class="xmsonormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span><o:p></o:p></p>
<p class="xmsonormal"><i><span style="font-family:"Script MT Bold"">Diane J. Kiepe</span></i><o:p></o:p></p>
<p class="xmsonormal"><i><span style="font-family:"Script MT Bold""> </span></i><o:p></o:p></p>
<p class="xmsonormal">Diane J. Kiepe<o:p></o:p></p>
<p class="xmsonormal">Douglas Eden<o:p></o:p></p>
<p class="xmsonormal">717 W. Sprague Ave.<o:p></o:p></p>
<p class="xmsonormal">Suite 1500<o:p></o:p></p>
<p class="xmsonormal">Spokane, WA 99201<o:p></o:p></p>
<p class="xmsonormal"><a href="mailto:djkiepe@depdslaw.com"><span style="color:#0563C1">djkiepe@depdslaw.com</span></a><o:p></o:p></p>
<p class="xmsonormal">509-455-5300<o:p></o:p></p>
<p class="xmsonormal"><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="xmsonormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com">
wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Chandra Lewnau<br>
<b>Sent:</b> Tuesday, May 23, 2023 11:35 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] [WSBARP] JTWROS - Community Property question<o:p></o:p></p>
</div>
<p class="xmsonormal"> <o:p></o:p></p>
<div>
<p class="xmsonormal">I don't understand what a new "community property with right of survivorship" option would add to what I think we already have with RCW 64.28.040.<o:p></o:p></p>
<div>
<p class="xmsonormal"> <o:p></o:p></p>
</div>
<div>
<p class="xmsonormal">We do LOPAs all the time, but I generally tell the client that if they don't plan to sell or refinance, the deceased spouse's name on title isn't really going to make any difference for them, but doing the LOPA now can make things a little
simpler for the family at the second death or if they need to sell the home quickly because the survivor is going into the nursing home.<o:p></o:p></p>
</div>
</div>
<p class="xmsonormal"> <o:p></o:p></p>
<div>
<div>
<p class="xmsonormal">On Tue, May 9, 2023 at 2:54 PM Kira Rubel <<a href="mailto:kira@theharborlawgroup.com">kira@theharborlawgroup.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>
<p class="xmsonormal">Thank you all for weighing in! I agree with Jennifer, we should lobby congress to create an RCW for a "community property with rights of survivorship" option. It exists in California and makes it so much easier on the survivor. Most of
my WA surviving spouses look absolutely shocked that title to the home doesn't automatically pass directly to them by virtue of it being community property. <o:p></o:p></p>
<div>
<p class="xmsonormal"> <o:p></o:p></p>
</div>
<div>
<p class="xmsonormal"> <o:p></o:p></p>
</div>
<div>
<p class="xmsonormal"><i><span style="font-size:13.5pt;font-family:"Cambria",serif">Kira M. Rubel, Esq.</span></i><o:p></o:p></p>
<div>
<div>
<div>
<div>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<i><span style="font-size:10.0pt;font-family:"Cambria",serif">*Licensed in CA and WA</span></i><o:p></o:p></p>
<p class="xmsonormal"><span style="font-family:"Garamond",serif;color:black"> <br>
8811 N. Harborview Dr. Ste. B<br>
Gig Harbor, WA 98332-2174 <br>
Tel. (253) 358-2215</span><o:p></o:p></p>
<p class="xmsonormal"><u><span style="font-family:"Georgia",serif;color:#1155CC"><a href="https://theharborlawgroup.com/" target="_blank">https://theharborlawgroup.com/</a></span></u><o:p></o:p></p>
<p style="text-align:justify;line-height:8.5pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:7.5pt;font-family:"Trebuchet MS",sans-serif">The information transmitted (including any attachments) is intended only for the person to whom it is addressed and may contain confidential and/or privileged material that may be protected
by law from disclosure. If you receive this transmission in error, please notify the sender by reply e-mail and delete the message and any attachments from your computer. Any review, retransmission, dissemination, copying, or other use of, or taking of any
action in reliance upon, this information by persons or entities other than the intended recipient is prohibited.</span><o:p></o:p></p>
<p style="text-align:justify;line-height:8.5pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:7.5pt;font-family:"Trebuchet MS",sans-serif">No Tax Advice: No matter what I say in this email, I am an attorney, not a tax advisor and cannot provide any tax advice to you! Please refer all tax matters to your own tax advisor to ensure
you are receiving the most up-to-date and relevant tax advice. </span><o:p></o:p></p>
</div>
</div>
</div>
</div>
<p class="xmsonormal" style="background-image:initial;background-position:initial;background-repeat:initial">
<o:p></o:p></p>
</div>
</div>
<p class="xmsonormal"> <o:p></o:p></p>
<div>
<div>
<p class="xmsonormal">On Thu, May 4, 2023 at 3:58 PM Doug Schafer <<a href="mailto:schafer@pobox.com" target="_blank">schafer@pobox.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>
<p class="xmsonormal" style="margin-bottom:12.0pt"><span style="font-family:"Times New Roman",serif">My recollection, from decades ago, is that deeds to married couples generally included "husband and wife" after their names, and that such verbiage indicated
that the property was considered their community property. And at the death of the first spouse, generally no affidavits were then prepared or recorded if the surviving spouse intended to continue residing in, or at least owning, the property (whether or not
the couple ever had signed or recorded a community property agreement). At such time as the surviving spouse died or chose to sell the property, that spouse or an executor then would provide a title insurance company whatever assurances that company requested
(for its internal files) in order to insure the buyer's title.<br>
<br>
I don't recall ever preparing or recording a Lack of Probate Affidavit for a surviving spouse, nor am I aware of any statute or case law requiring such. I viewed lawyers who routinely prepared such affidavits at a first-spouse's death as simply doing so to
generate fees. Practices appear to have changed over the decades.<br>
<br>
Doug Schafer, WSBA 8652 (admitted 1978)</span><o:p></o:p></p>
<div>
<p class="xmsonormal">On 5/4/2023 14:40, Eric Nelsen wrote:<o:p></o:p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<div>
<p class="xmsonormal">I agree, JTWROS works, but I generally avoid it as an EP mechanism because JTWROS is such a fragile state of title. Even some off-public-record events can be enough to sever the right of survivorship, if I remember correctly. And certainly
it’s unilaterally severable by executing a quitclaim deed from “X to X, to hold as tenant in common and sever right of survivorship.” In contract, a Community Property Agreement is contractual and not unilaterally terminable, and can also apply to all property
instead of just one particular parcel of real estate. If the parties sell and buy a new property, the CPA will cover the new property but otherwise they’d have to remember to take the new parcel as JTWROS.<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">Sincerely,<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">Eric<o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<p class="xmsonormal">Eric C. Nelsen<o:p></o:p></p>
<p class="xmsonormal">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="xmsonormal">1417 31st Ave South<o:p></o:p></p>
<p class="xmsonormal">Seattle WA 98144-3909<o:p></o:p></p>
<p class="xmsonormal">206-625-0092<o:p></o:p></p>
<p class="xmsonormal"><a href="mailto:eric@sayrelawoffices.com" target="_blank"><span style="color:#0563C1">eric@sayrelawoffices.com</span></a><o:p></o:p></p>
<p class="xmsonormal"> <o:p></o:p></p>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="xmsonormal"><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">
wsbarp-bounces@lists.wsbarppt.com</a> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">
<wsbarp-bounces@lists.wsbarppt.com></a> <b>On Behalf Of </b>Kira Rubel<br>
<b>Sent:</b> Thursday, May 4, 2023 2:02 PM<br>
<b>To:</b> WSBA Real Property Listserv <a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">
<wsbarp@lists.wsbarppt.com></a>; WSBA Probate & Trust Listserv <a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">
<wsbapt@lists.wsbarppt.com></a><br>
<b>Subject:</b> [WSBARP] JTWROS - Community Property question<o:p></o:p></p>
</div>
<p class="xmsonormal"> <o:p></o:p></p>
<div>
<p class="xmsonormal">Hey team - I don't know about the rest of you but I'm so tired of telling my surviving spouses that they have to do a lack of probate affidavit or, worse yet, a probate for the home they owned as community property! <o:p></o:p></p>
<div>
<p class="xmsonormal"> <o:p></o:p></p>
</div>
<div>
<div>
<p class="xmsonormal">Assuming there is no living trust or community property agreement, am I correct that RCW 64.28.040 is the third workaround, in that it allows a married couple to hold title to real property as JTWROS and still get the full step-up in tax
basis on the first death? If so, why don't I see more deeds held this way? Is anyone else doing this? <o:p></o:p></p>
<div>
<div>
<p class="xmsonormal"> <o:p></o:p></p>
</div>
<div>
<div>
<div>
<div>
<div>
<p><i><span style="font-size:13.5pt;font-family:"Cambria",serif">Kira M. Rubel, Esq.</span></i><o:p></o:p></p>
<p style="background-image:initial;background-position:initial;background-repeat:initial">
<i><span style="font-size:10.0pt;font-family:"Cambria",serif">*Licensed in CA and WA</span></i><o:p></o:p></p>
<p class="xmsonormal"><span style="font-family:"Garamond",serif;color:black"> <br>
8811 N. Harborview Dr. Ste. B<br>
Gig Harbor, WA 98332-2174 <br>
Tel. (253) 358-2215</span><o:p></o:p></p>
<p class="xmsonormal"><u><span style="font-family:"Georgia",serif;color:#1155CC"><a href="https://theharborlawgroup.com/" target="_blank">https://theharborlawgroup.com/</a></span></u><o:p></o:p></p>
<p style="text-align:justify;line-height:8.5pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:7.5pt;font-family:"Trebuchet MS",sans-serif">The information transmitted (including any attachments) is intended only for the person to whom it is addressed and may contain confidential and/or privileged material that may be protected
by law from disclosure. If you receive this transmission in error, please notify the sender by reply e-mail and delete the message and any attachments from your computer. Any review, retransmission, dissemination, copying, or other use of, or taking of any
action in reliance upon, this information by persons or entities other than the intended recipient is prohibited.</span><o:p></o:p></p>
<p style="text-align:justify;line-height:8.5pt;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-size:7.5pt;font-family:"Trebuchet MS",sans-serif">No Tax Advice: No matter what I say in this email, I am an attorney, not a tax advisor and cannot provide any tax advice to you! Please refer all tax matters to your own tax advisor to ensure
you are receiving the most up-to-date and relevant tax advice. </span><o:p></o:p></p>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
</div>
<p class="xmsonormal"> <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" target="_blank">WSBAPT@lists.wsbarppt.com</a><o:p></o:p></pre>
<pre><a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></pre>
</blockquote>
<p class="xmsonormal"> <o:p></o:p></p>
<div id="x_m_4775028472738609460m_8914290768929776815DAB4FAD8-2DD7-40BB-A1B8-4E2AA1F9FDF2">
<p class="xmsonormal"> <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">
</td>
<td width="470" style="width:352.5pt;border:none;padding:9.0pt .75pt .75pt .75pt">
<p class="xmsonormal" style="line-height:13.5pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#41424E"><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:#41424E;text-decoration:none">Virus-free.</span><span style="color:#4453EA">www.avg.com</span></a></span><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
</div>
</div>
<p class="xmsonormal"><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:windowtext;text-decoration:none">***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>
</span>WSBAPT@lists.wsbarppt.com<span style="color:windowtext;text-decoration:none"><br>
</span>http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
</blockquote>
</div>
<p class="xmsonormal"><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:windowtext;text-decoration:none">***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>
</span>WSBAPT@lists.wsbarppt.com<span style="color:windowtext;text-decoration:none"><br>
</span>http://mailman.fsr.com/mailman/listinfo/wsbapt</a><o:p></o:p></p>
</blockquote>
</div>
</div>
</div>
</div>
</body>
</html>