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p.Normal--NO6pointafter, li.Normal--NO6pointafter, div.Normal--NO6pointafter
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p.Bullet--Indent--Subpoint3, li.Bullet--Indent--Subpoint3, div.Bullet--Indent--Subpoint3
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:1.75in;
        margin-bottom:.0001pt;
        text-indent:-.25in;
        mso-list:l12 level4 lfo34;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.Bullet--Underline, li.Bullet--Underline, div.Bullet--Underline
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:6.0pt;
        margin-left:.5in;
        text-indent:-.25in;
        mso-list:l9 level1 lfo36;
        font-size:12.0pt;
        font-family:"Times New Roman";
        text-decoration:underline;}
p.Level3--Subpoint, li.Level3--Subpoint, div.Level3--Subpoint
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:6.0pt;
        margin-left:1.25in;
        text-indent:-.25in;
        mso-list:l1 level5 lfo23;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.Level3--Subpoint2, li.Level3--Subpoint2, div.Level3--Subpoint2
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:6.0pt;
        margin-left:1.5in;
        text-indent:-.25in;
        mso-list:l1 level6 lfo37;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.Level3--Subpoint3, li.Level3--Subpoint3, div.Level3--Subpoint3
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:0in;
        margin-left:1.75in;
        margin-bottom:.0001pt;
        text-indent:-.25in;
        mso-list:l1 level7 lfo37;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.Bullet, li.Bullet, div.Bullet
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:6.0pt;
        margin-left:.5in;
        text-indent:0in;
        mso-list:l8 level1 lfo19;
        font-size:12.0pt;
        font-family:"Times New Roman";}
span.msointenseemphasis
        {color:#4F81BD;
        font-weight:bold;
        font-style:italic;}
span.msosubtlereference
        {font-variant:small-caps;
        color:#C0504D;
        text-decoration:underline;}
span.msointensereference
        {font-variant:small-caps;
        color:#C0504D;
        letter-spacing:.25pt;
        font-weight:bold;
        text-decoration:underline;}
span.msobooktitle
        {font-variant:small-caps;
        letter-spacing:.25pt;
        font-weight:bold;}
span.C-Blue
        {color:blue;}
span.C-Cite
        {color:blue;
        font-style:italic;}
span.C-Demo
        {color:green;
        font-style:italic;}
span.C-Editting
        {color:maroon;
        text-decoration:underline;}
span.C-Hidden
        {color:red;
        display:none;
        font-style:normal;}
span.C-Red
        {color:red;}
span.C--Strikethrough
        {text-decoration:line-through;}
span.F--Strikethrough
        {text-decoration:line-through;}
span.Hyperlink--TOC1--NoUnderline
        {color:blue;
        text-decoration:none none;}
span.Hyperlink--Level1--Character
        {color:blue;
        font-weight:bold;
        text-decoration:underline;}
span.Hyperlink--Level2--Character
        {color:blue;
        font-weight:bold;
        text-decoration:none none;}
span.Hyperlink--Level3--Character
        {color:blue;}
span.Hyperlink--Level4--Character
        {color:#126CB6;
        font-style:italic;}
span.Hyperlink--TOC2--NoUnderline--LargeItalic
        {color:blue;
        font-style:italic;}
span.Hyperlink--TOC3--NoUnderline--SmallItalic
        {color:blue;
        font-style:italic;
        text-decoration:none none;}
p.Quote, li.Quote, div.Quote
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:6.0pt;
        margin-left:0in;
        font-size:12.0pt;
        font-family:"Times New Roman";}
p.IntenseQuote, li.IntenseQuote, div.IntenseQuote
        {margin-top:0in;
        margin-right:0in;
        margin-bottom:6.0pt;
        margin-left:0in;
        font-size:12.0pt;
        font-family:"Times New Roman";}
span.EmailStyle145
        {mso-style-type:personal;
        font-family:"Times New Roman";
        color:windowtext;}
span.EmailStyle146
        {mso-style-type:personal-reply;
        font-family:Arial;
        color:navy;}
@page Section1
        {size:8.5in 11.0in;
        margin:1.0in 1.0in 1.0in 1.0in;}
div.Section1
        {page:Section1;}
 /* List Definitions */
 @list l0
        {mso-list-id:413549227;
        mso-list-type:hybrid;
        mso-list-template-ids:-3501682 1049125822 -554919368 244770360 -1864485648 -1937968594 -1795265258 67698703 67698713 67698715;}
@list l0:level1
        {mso-level-style-link:"List--Plain 1";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;}
@list l0:level2
        {mso-level-number-format:alpha-lower;
        mso-level-style-link:"List--Plain 2";
        mso-level-text:"%2\)";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;}
@list l0:level3
        {mso-level-number-format:roman-lower;
        mso-level-style-link:"List--Plain 3";
        mso-level-text:"%3\)";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.75in;
        text-indent:-9.0pt;}
@list l0:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"List--Plain--Bullet 1";
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l0:level5
        {mso-level-number-format:bullet;
        mso-level-style-link:"List--Plain--Bullet 2";
        mso-level-text:-;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.75in;
        text-indent:-.25in;
        font-family:"Courier New";
        mso-bidi-font-family:"Times New Roman";}
@list l0:level6
        {mso-level-number-format:bullet;
        mso-level-style-link:"List--Plain--Bullet 4";
        mso-level-text:\F0BA;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:3.25in;
        text-indent:-9.0pt;
        font-family:Symbol;}
@list l0:level7
        {mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:3.75in;
        text-indent:-.25in;}
@list l0:level8
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:4.25in;
        text-indent:-.25in;}
@list l0:level9
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        margin-left:4.75in;
        text-indent:-9.0pt;}
@list l1
        {mso-list-id:459686028;
        mso-list-template-ids:-1765741770;}
@list l1:level1
        {mso-level-text:"%1\)";
        mso-level-tab-stop:.25in;
        mso-level-number-position:left;
        margin-left:.25in;
        text-indent:-.25in;}
@list l1:level2
        {mso-level-number-format:alpha-lower;
        mso-level-text:"%2\)";
        mso-level-tab-stop:.5in;
        mso-level-number-position:left;
        margin-left:.5in;
        text-indent:-.25in;}
@list l1:level3
        {mso-level-number-format:roman-lower;
        mso-level-text:"%3\)";
        mso-level-tab-stop:1.0in;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;}
@list l1:level4
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:1.0in;
        mso-level-number-position:left;
        margin-left:1.0in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l1:level5
        {mso-level-number-format:bullet;
        mso-level-text:\F02D;
        mso-level-tab-stop:1.25in;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l1:level6
        {mso-level-number-format:bullet;
        mso-level-style-link:"Level 3--Subpoint 2";
        mso-level-text:\F03D;
        mso-level-tab-stop:1.75in;
        mso-level-number-position:left;
        margin-left:1.5in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l1:level7
        {mso-level-number-format:bullet;
        mso-level-style-link:"Level 3--Subpoint 3";
        mso-level-text:\F0BA;
        mso-level-tab-stop:1.75in;
        mso-level-number-position:left;
        margin-left:1.75in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l1:level8
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:2.0in;
        mso-level-number-position:left;
        margin-left:2.0in;
        text-indent:-.25in;}
@list l1:level9
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:2.5in;
        mso-level-number-position:left;
        margin-left:2.25in;
        text-indent:-.25in;}
@list l2
        {mso-list-id:517504162;
        mso-list-template-ids:-2039714422;}
@list l2:level1
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet--Indent--Red--Start;
        mso-level-text:\F0B7;
        mso-level-tab-stop:.25in;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l2:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Red--Subpoint 1";
        mso-level-text:-;
        mso-level-tab-stop:.5in;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;
        font-family:"Courier New";
        mso-bidi-font-family:"Times New Roman";}
@list l2:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Red--Subpoint 2";
        mso-level-text:\F03D;
        mso-level-tab-stop:.75in;
        mso-level-number-position:left;
        margin-left:1.0in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l2:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Red--Subpoint 3";
        mso-level-text:\F0BA;
        mso-level-tab-stop:1.0in;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l2:level5
        {mso-level-number-format:none;
        mso-level-text:"";
        mso-level-tab-stop:1.25in;
        mso-level-number-position:left;
        margin-left:1.5in;
        text-indent:-.25in;}
@list l2:level6
        {mso-level-number-format:none;
        mso-level-text:"";
        mso-level-tab-stop:1.5in;
        mso-level-number-position:left;
        margin-left:1.75in;
        text-indent:-.25in;}
@list l2:level7
        {mso-level-number-format:none;
        mso-level-text:"";
        mso-level-tab-stop:1.75in;
        mso-level-number-position:left;
        margin-left:2.0in;
        text-indent:-.25in;}
@list l2:level8
        {mso-level-number-format:none;
        mso-level-text:%8;
        mso-level-tab-stop:2.0in;
        mso-level-number-position:left;
        margin-left:2.25in;
        text-indent:-.25in;}
@list l2:level9
        {mso-level-number-format:none;
        mso-level-text:%9;
        mso-level-tab-stop:2.25in;
        mso-level-number-position:left;
        margin-left:2.5in;
        text-indent:-.25in;}
@list l3
        {mso-list-id:618293482;
        mso-list-template-ids:2090269616;}
@list l3:level1
        {mso-level-style-link:"Bullet + Number--A--L1";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.25in;
        text-indent:-.25in;}
@list l3:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet + Number--A--L2";
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.5in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l3:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet + Number--A--L3";
        mso-level-text:\F02D;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l3:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet + Number--A--L4";
        mso-level-text:\F03D;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.0in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l3:level5
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet + Number--A--L5";
        mso-level-text:\F0BA;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l3:level6
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        margin-left:1.5in;
        text-indent:-.25in;}
@list l3:level7
        {mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.75in;
        text-indent:-.25in;}
@list l3:level8
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.0in;
        text-indent:-.25in;}
@list l3:level9
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        margin-left:2.25in;
        text-indent:-.25in;}
@list l4
        {mso-list-id:624386769;
        mso-list-template-ids:1615489974;}
@list l4:level1
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet--Start;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l4:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet--Subpoint;
        mso-level-text:-;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;
        font-family:"Courier New";
        mso-bidi-font-family:"Times New Roman";}
@list l4:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Subpoint 2";
        mso-level-text:\F03D;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l4:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Subpoint 3";
        mso-level-text:\F0BA;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.75in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l4:level5
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.25in;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l4:level6
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.75in;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l4:level7
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:3.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l4:level8
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:3.75in;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l4:level9
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:4.25in;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l5
        {mso-list-id:626354814;
        mso-list-template-ids:-118054454;}
@list l5:level1
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet\2014Indent\2014Blue\2014Start;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l5:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet\2014Indent\2014Blue\2014Subpoint 1";
        mso-level-text:-;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;
        font-family:"Courier New";
        mso-bidi-font-family:"Times New Roman";}
@list l5:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet\2014Indent\2014Blue\2014Subpoint 2";
        mso-level-text:\F03D;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.0in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l5:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet\2014Indent\2014Blue\2014Subpoint 3";
        mso-level-text:\F0BA;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l5:level5
        {mso-level-number-format:none;
        mso-level-text:"";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.5in;
        text-indent:-.25in;}
@list l5:level6
        {mso-level-number-format:none;
        mso-level-text:"";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.75in;
        text-indent:-.25in;}
@list l5:level7
        {mso-level-number-format:none;
        mso-level-text:%7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.0in;
        text-indent:-.25in;}
@list l5:level8
        {mso-level-number-format:none;
        mso-level-text:%8;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.25in;
        text-indent:-.25in;}
@list l5:level9
        {mso-level-number-format:none;
        mso-level-text:%9;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.5in;
        text-indent:-.25in;}
@list l6
        {mso-list-id:649404698;
        mso-list-type:hybrid;
        mso-list-template-ids:-939590366 -277473990 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l6:level1
        {mso-level-style-link:"CUSTOM--EM Number List--1";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l6:level2
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l6:level3
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        text-indent:-9.0pt;}
@list l6:level4
        {mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l6:level5
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l6:level6
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        text-indent:-9.0pt;}
@list l6:level7
        {mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l6:level8
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l6:level9
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        text-indent:-9.0pt;}
@list l7
        {mso-list-id:670257929;
        mso-list-template-ids:-91161624;}
@list l7:level1
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet--Indent--Green--Start;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l7:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Green--Subpoint 1";
        mso-level-text:-;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;
        font-family:"Courier New";
        mso-bidi-font-family:"Times New Roman";}
@list l7:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Green--Subpoint 2";
        mso-level-text:\F03D;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.0in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l7:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Green--Subpoint 3";
        mso-level-text:\F0BA;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l7:level5
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.5in;
        text-indent:-.25in;
        font-family:"Courier New";
        mso-bidi-font-family:"Times New Roman";}
@list l7:level6
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.75in;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l7:level7
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.0in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l7:level8
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.25in;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l7:level9
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.5in;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l8
        {mso-list-id:705301757;
        mso-list-template-ids:-360421918;}
@list l8:level1
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:91.8pt;
        mso-level-number-position:left;
        margin-left:73.8pt;
        text-indent:-.25in;
        font-family:Symbol;}
@list l8:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet--Subpoint;
        mso-level-text:\F02D;
        mso-level-tab-stop:109.8pt;
        mso-level-number-position:left;
        margin-left:91.8pt;
        text-indent:-.25in;
        font-family:Symbol;}
@list l8:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Subpoint 2";
        mso-level-text:\F03D;
        mso-level-tab-stop:127.8pt;
        mso-level-number-position:left;
        margin-left:109.8pt;
        text-indent:-.25in;
        font-family:Symbol;}
@list l8:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Subpoint 3";
        mso-level-text:\F0BA;
        mso-level-tab-stop:145.8pt;
        mso-level-number-position:left;
        margin-left:127.8pt;
        text-indent:-.25in;
        font-family:Symbol;}
@list l8:level5
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:163.8pt;
        mso-level-number-position:left;
        margin-left:145.8pt;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l8:level6
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:181.8pt;
        mso-level-number-position:left;
        margin-left:163.8pt;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l8:level7
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:199.8pt;
        mso-level-number-position:left;
        margin-left:181.8pt;
        text-indent:-.25in;
        font-family:Symbol;}
@list l8:level8
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:217.8pt;
        mso-level-number-position:left;
        margin-left:199.8pt;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l8:level9
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:235.8pt;
        mso-level-number-position:left;
        margin-left:217.8pt;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l9
        {mso-list-id:1238058623;
        mso-list-template-ids:-725291392;}
@list l9:level1
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet--Underline;
        mso-level-text:\F0B7;
        mso-level-tab-stop:.5in;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;
        mso-text-animation:none;
        text-decoration:none;
        text-underline:none;
        text-decoration:none;
        text-line-through:none;}
@list l9:level2
        {mso-level-number-format:bullet;
        mso-level-text:\F02D;
        mso-level-tab-stop:.75in;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l9:level3
        {mso-level-number-format:bullet;
        mso-level-text:\F03D;
        mso-level-tab-stop:1.0in;
        mso-level-number-position:left;
        margin-left:1.0in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l9:level4
        {mso-level-number-format:bullet;
        mso-level-text:\F0BA;
        mso-level-tab-stop:1.25in;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l9:level5
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:163.8pt;
        mso-level-number-position:left;
        margin-left:145.8pt;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l9:level6
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:181.8pt;
        mso-level-number-position:left;
        margin-left:163.8pt;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l9:level7
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:199.8pt;
        mso-level-number-position:left;
        margin-left:181.8pt;
        text-indent:-.25in;
        font-family:Symbol;}
@list l9:level8
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:217.8pt;
        mso-level-number-position:left;
        margin-left:199.8pt;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l9:level9
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:235.8pt;
        mso-level-number-position:left;
        margin-left:217.8pt;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l10
        {mso-list-id:1356884243;
        mso-list-type:hybrid;
        mso-list-template-ids:472416504 461388948 141475654 -245475544 1731735124 -1784246748 67698715 67698703 67698713 67698715;}
@list l10:level1
        {mso-level-style-link:"Bullet + Number--L1";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l10:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet + Number--L2";
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l10:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet + Number--L3";
        mso-level-text:-;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-9.0pt;
        font-family:"Courier New";
        mso-bidi-font-family:"Times New Roman";}
@list l10:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet + Number--L4";
        mso-level-text:\F03D;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l10:level5
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet + Number--L5";
        mso-level-text:\F0BA;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;
        font-family:Symbol;}
@list l10:level6
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        text-indent:-9.0pt;}
@list l10:level7
        {mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l10:level8
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        text-indent:-.25in;}
@list l10:level9
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        text-indent:-9.0pt;}
@list l11
        {mso-list-id:1357267606;
        mso-list-type:hybrid;
        mso-list-template-ids:1800430580 -325417220 67698713 67698715 67698703 67698713 67698715 67698703 67698713 67698715;}
@list l11:level1
        {mso-level-number-format:alpha-lower;
        mso-level-style-link:"CUSTOM--EM Number List--2";
        mso-level-text:"%1\)";
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.0in;
        text-indent:-.25in;}
@list l11:level2
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.5in;
        text-indent:-.25in;}
@list l11:level3
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        margin-left:2.0in;
        text-indent:-9.0pt;}
@list l11:level4
        {mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.5in;
        text-indent:-.25in;}
@list l11:level5
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:3.0in;
        text-indent:-.25in;}
@list l11:level6
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        margin-left:3.5in;
        text-indent:-9.0pt;}
@list l11:level7
        {mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:4.0in;
        text-indent:-.25in;}
@list l11:level8
        {mso-level-number-format:alpha-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:4.5in;
        text-indent:-.25in;}
@list l11:level9
        {mso-level-number-format:roman-lower;
        mso-level-tab-stop:none;
        mso-level-number-position:right;
        margin-left:5.0in;
        text-indent:-9.0pt;}
@list l12
        {mso-list-id:1396047928;
        mso-list-template-ids:-80977870;}
@list l12:level1
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet--Indent--Start;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l12:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Subpoint 1";
        mso-level-text:-;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;
        font-family:"Courier New";
        mso-bidi-font-family:"Times New Roman";}
@list l12:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Subpoint 2";
        mso-level-text:\F03D;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l12:level4
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Indent--Subpoint 3";
        mso-level-text:\F0BA;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:1.75in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l12:level5
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.25in;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l12:level6
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:2.75in;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l12:level7
        {mso-level-number-format:bullet;
        mso-level-text:\F0B7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:3.25in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l12:level8
        {mso-level-number-format:bullet;
        mso-level-text:o;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:3.75in;
        text-indent:-.25in;
        font-family:"Courier New";}
@list l12:level9
        {mso-level-number-format:bullet;
        mso-level-text:\F0A7;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:4.25in;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l13
        {mso-list-id:1491405121;
        mso-list-template-ids:1090970302;}
@list l13:level1
        {mso-level-number-format:bullet;
        mso-level-style-link:Bullet--Tudu;
        mso-level-text:\F076;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.25in;
        text-indent:-.25in;
        font-family:Wingdings;}
@list l13:level2
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Tudu--Sub 1";
        mso-level-text:\F02D;
        mso-level-tab-stop:none;
        mso-level-number-position:left;
        margin-left:.75in;
        text-indent:-.25in;
        font-family:Symbol;}
@list l13:level3
        {mso-level-number-format:bullet;
        mso-level-style-link:"Bullet--Tudu--Sub 2";
        mso-level-text:\F03D;
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<body lang=EN-US link=blue vlink=purple>

<div class=Section1>

<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>I know I’m late to this topic, but
it’s an excuse to remind all that property in a trust does not get a
stepped up basis when an owner dies. Family trusts as an estate planning tool
can cause big time tax bills when the heirs sell low basis property out of the
trust following a death. <o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>

<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Rebecca K. Wiess<o:p></o:p></span></font></p>

<p class=MsoNormal><st1:Street w:st="on"><st1:address w:st="on"><font size=2
  color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
  color:navy'>421 24th Avenue East</span></font></st1:address></st1:Street><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'><o:p></o:p></span></font></p>

<p class=MsoNormal><st1:place w:st="on"><st1:City w:st="on"><font size=2
  color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
  color:navy'>Seattle</span></font></st1:City><font size=2 color=navy
 face=Arial><span style='font-size:10.0pt;font-family:Arial;color:navy'>, <st1:State
 w:st="on">WA</st1:State>  <st1:PostalCode w:st="on">98112</st1:PostalCode></span></font></st1:place><font
size=2 color=navy face=Arial><span style='font-size:10.0pt;font-family:Arial;
color:navy'><o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>Phone 206 329-6638<o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'>rwiess@foxinternet.net  <o:p></o:p></span></font></p>

<p class=MsoNormal><font size=2 color=navy face=Arial><span style='font-size:
10.0pt;font-family:Arial;color:navy'><o:p> </o:p></span></font></p>

<div>

<div class=MsoNormal align=center style='margin-bottom:0in;margin-bottom:.0001pt;
text-align:center'><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'>

<hr size=2 width="100%" align=center tabindex=-1>

</span></font></div>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><b><font
size=2 face=Tahoma><span style='font-size:10.0pt;font-family:Tahoma;font-weight:
bold'>From:</span></font></b><font size=2 face=Tahoma><span style='font-size:
10.0pt;font-family:Tahoma'> wsbarp-bounces@lists.wsbarppt.com
[mailto:wsbarp-bounces@lists.wsbarppt.com] <b><span style='font-weight:bold'>On
Behalf Of </span></b>Dave Culbertson<br>
<b><span style='font-weight:bold'>Sent:</span></b> Friday, September 07, 2018
4:51 PM<br>
<b><span style='font-weight:bold'>To:</span></b>
solo-and-small-practice-section@list.wsba.org;
creditor-debtor-section@list.wsba.org; wsbapt@lists.wsbarppt.com;
wsbarp@lists.wsbarppt.com<br>
<b><span style='font-weight:bold'>Subject:</span></b> [WSBARP] Quit Claim Deed
to Trust</span></font><o:p></o:p></p>

</div>

<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'>Hello, Listmates.<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'>I have a client
who needs to transfer a parcel of land to her revocable trust (set up for
probate purposes). I’m assuming this is like any other QCD, but thought I
would check if there is any hidden wrinkle when doing a QCD from an individual
to a trust. Thanks for any pointers.<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'>Best Regards,<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'>Dave Culbertson<o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><b><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-weight:bold'>The
Law Office of Davisson Culbertson, PLLC</span></font></b><o:p></o:p></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><st1:Street
w:st="on"><st1:address w:st="on"><i><font size=3 face="Times New Roman"><span
  style='font-size:12.0pt;font-style:italic'>19909 Ballinger Way NE</span></font></i></st1:address></st1:Street><i><span
style='font-style:italic'><o:p></o:p></span></i></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><st1:place
w:st="on"><st1:City w:st="on"><i><font size=3 face="Times New Roman"><span
  style='font-size:12.0pt;font-style:italic'>Shoreline</span></font></i></st1:City><i><span
 style='font-style:italic'>, <st1:State w:st="on">WA</st1:State> <st1:PostalCode
 w:st="on">98102</st1:PostalCode></span></i></st1:place><i><span
style='font-style:italic'><o:p></o:p></span></i></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><i><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-style:italic'><o:p> </o:p></span></font></i></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><i><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-style:italic'>Office
Line: (425) 252-0300<o:p></o:p></span></font></i></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><i><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-style:italic'>Cell: 
(206) 478-8134<o:p></o:p></span></font></i></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><i><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-style:italic'>FAX:
(866) 867-7796<o:p></o:p></span></font></i></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><i><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-style:italic'><o:p> </o:p></span></font></i></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'><a
href="mailto:dculbertson@culbertsonlawoffice.com" target="_blank"><i><span
style='font-style:italic'>dculbertson@culbertsonlawoffice.com</span></i></a><o:p></o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><i><font
size=3 face="Times New Roman"><span style='font-size:12.0pt;font-style:italic'><o:p> </o:p></span></font></i></p>

<p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:0in;margin-bottom:
.0001pt'><font size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>

<p class=MsoNormal style='margin-bottom:0in;margin-bottom:.0001pt'><font
size=3 face="Times New Roman"><span style='font-size:12.0pt'><o:p> </o:p></span></font></p>

<p class=MsoNormal><font size=3 face="Times New Roman"><span style='font-size:
12.0pt'><o:p> </o:p></span></font></p>

</div>

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