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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman"">Thanks to all who sent information on Circular 230.<span style="mso-spacerun:yes">
</span>Very much appreciated.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman""><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-fareast-font-family:"Times New Roman";font-variant:small-caps;mso-no-proof:yes"> <span style="mso-spacerun:yes">
</span><span style="mso-spacerun:yes"> </span>_________________________<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:4.0pt;mso-fareast-font-family:"Times New Roman";font-variant:small-caps;mso-no-proof:yes"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;mso-fareast-font-family:"Times New Roman";font-variant:small-caps;mso-no-proof:yes">Carla J. Higginson, Attorney</span><b><span style="font-size:11.0pt;mso-fareast-font-family:"Times New Roman";mso-no-proof:yes">
</span></b><b><span style="font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";font-variant:small-caps;color:black;text-shadow:auto;mso-no-proof:yes">|</span></b><b><span style="font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";font-variant:small-caps;text-shadow:auto;mso-no-proof:yes">
</span></b><b><span style="font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";font-variant:small-caps;color:#30452F;mso-no-proof:yes">Higginson Beyer</span></b><b><span style="font-size:9.0pt;font-family:"Georgia","serif";mso-fareast-font-family:"Times New Roman";mso-bidi-font-family:"Times New Roman";font-variant:small-caps;color:#30452F;mso-no-proof:yes">,
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hank623-8888 | Facsimile: (360) 378-3935<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";mso-bidi-font-family:"Times New Roman""><o:p> </o:p></span></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif";mso-fareast-font-family:"Times New Roman""> wsbarp-bounces@lists.wsbarppt.com
[mailto:wsbarp-bounces@lists.wsbarppt.com] <b>On Behalf Of </b>Mark Higgins<br>
<b>Sent:</b> Friday, December 05, 2014 8:08 PM<br>
<b>To:</b> WSBA Real Property Listserv<br>
<b>Subject:</b> Re: [WSBARP] Will of Michael John Anderson, resident of Poulsbo?<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><span style="font-size:18.0pt">230 has been changed and no longer requires a disclaimer. Actually, it never did anyway, but now it for real doesn't.<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Fri, Dec 5, 2014 at 5:43 PM, Roger Hawkes <<a href="mailto:Roger@law-hawks.com" target="_blank">Roger@law-hawks.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Why need to get rid of the disclaimer? I was not at the seminar today.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Roger Hawkes, WSBA # 5173</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">19909 Ballinger Way NE</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Shoreline, WA 98155</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="http://www.hawkeslawfirm.com" target="_blank">www.hawkeslawfirm.com</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"><a href="tel:206%20367%205000" target="_blank">206 367 5000</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D">Fax is
<a href="tel:206%20367%204005" target="_blank">206 367 4005</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.0pt;font-family:"Calibri","sans-serif";color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-outline-level:1">
<b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif"">From:</span></b><span style="font-size:10.0pt;font-family:"Tahoma","sans-serif""> Mark Higgins [mailto:<a href="mailto:markthiggins@gmail.com" target="_blank">markthiggins@gmail.com</a>]
<br>
<b>Sent:</b> Friday, December 05, 2014 4:58 PM<br>
<b>To:</b> Dorothy K. Foster; WSBA Real Property Listserv<br>
<b>Subject:</b> Re: [WSBARP] Will of Michael John Anderson, resident of Poulsbo?</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:18.0pt">Dorothy, per the estate planning seminar from today, you need to get rid of your Circular 230 disclaimer at the bottom of your email.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:18.0pt"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:18.0pt">Mark</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">On Fri, Dec 5, 2014 at 4:02 PM, Dorothy K. Foster <<a href="mailto:dfoster@fosterlawgroup.com" target="_blank">dfoster@fosterlawgroup.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Did anyone prepare a Will for Michael J. Anderson, a now-deceased resident of Poulsbo, WA?
<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Thanks<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Dorothy K. Foster<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Foster Law Group, PLLC<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="tel:206.686.7400" target="_blank">206.686.7400</a><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><img border="0" id="_x0000_i1025" src="http://www.fosterlawgroup.com/images/FLGlogofinald.jpg"><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Privileged/Confidential Information may be contained in this message. Do not copy or forward this message to anyone without first obtaining my permission. If you are not the addressee
indicated in this message, destroy this message and kindly notify me by reply email.<o:p></o:p></p>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">IRS Circular 230 Disclosure: Any tax advice contained in this communication (including any attachments or enclosures) may not 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 matter addressed herein.<o:p></o:p></p>
</div>
</div>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><br>
_______________________________________________<br>
WSBARP mailing list<br>
<a href="mailto:WSBARP@lists.wsbarppt.com" target="_blank">WSBARP@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></p>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><br>
<br clear="all">
<br>
-- <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Mark T. Higgins<br>
Higgins Lock PLLC<br>
P.O. Box 57<br>
Darrington, WA 98241<br>
<a href="tel:206-491-2420" target="_blank">206-491-2420</a><o:p></o:p></p>
</div>
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<p class="MsoNormal"><br>
_______________________________________________<br>
WSBARP mailing list<br>
<a href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></p>
</div>
<p class="MsoNormal"><br>
<br clear="all">
<br>
-- <o:p></o:p></p>
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<p class="MsoNormal">Mark T. Higgins<br>
Higgins Lock PLLC<br>
P.O. Box 57<br>
Darrington, WA 98241<br>
206-491-2420<o:p></o:p></p>
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