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    <p style="line-height: 100%" align="JUSTIFY">The first question is
      whether the restriction of commerce is caused by a voluntary
      decision
      of the individual, or is a restriction imposed by law. According
      to
      Proclamation 20-05 Inslee has both declared an emergency under RCW
      <font color="#000000"><font size="3">43.06,</font></font> and
      martial
      law under RCW 38.08. (10th Whereas.) Some force <font
        color="#000000"><font size="3">majeure
          clauses explicitly refer to martial law.</font></font></p>
    <p style="line-height: 100%" align="JUSTIFY"><font color="#000000"><font
          size="3">Although
          a governor's emergency powers under RCW 43.06 are primarily
          limited
          to public spaces, his martial law powers (and use of the
          militia to
          enforce them) are not so limited. Inslee has taken on the
          power of
          the legislature by promulgating law without its participation,
          and
          implementing it without any right of judicial review or appeal
          (no
          due process). The courts are barely functioning. Inslee claims
          the
          power, and exhibits the behavior, of a tyrant. So
          participation in
          the destruction of commerce is not voluntary; it is beyond the
          control of the individual.</font></font></p>
    <p style="line-height: 100%" align="JUSTIFY"><font color="#000000"><font
          size="3">Yes,
          I know, it is all for our own good. Covid kills people etc.
          etc. etc. But tyranny is always supported by a good excuse,
          and is always
          based upon an allegation that the ignorance, inability, or
          weakness
          of the people prevent them from protecting their own interest;
          strong
          government must be the savior of the people. (The ancient Jews
          demanded a strong King rather than judges, the ancient Greeks
          surrendered their democracy to aid the fight against Sparta,
          the
          Roman republic was short lived, the Germans elected Hitler,
          and on
          and on.)</font></font></p>
    <p style="line-height: 100%" align="JUSTIFY"><font color="#000000"><font
          size="3">Having
          obtained the power of a tyrant Inslee will be loath to
          relinquish it.
          (One who is the wisest and most just should rule, especially
          in a
          crises, isn't it the divine right of kings?) There does not
          appear to
          be any statutory limit on his ability to hold onto absolute
          power.
          His party controls the legislature. How can the court find he
          is not
          seeing that the laws are “faithfully executed” under Article
          III
          of our state constitution?</font></font></p>
    <p style="line-height: 100%" align="JUSTIFY"><font color="#000000"><font
          size="3">So,
          the tenants may have a good claim, and the owners may want to
          review
          the proceedings of the French revolution.</font></font></p>
    <p style="line-height: 100%" align="JUSTIFY"><br>
      <font color="#000000"><font size="3">PS:
          let your blood pressure go down a bit—we all have time for due
          consideration these days.</font></font></p>
    <span style="font-size:12.0pt;color:black"><br>
      <br>
           </span> <br>
    <div class="moz-cite-prefix">On 04/23/2020 12:38 PM, Rob Rowley
      wrote:<br>
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            Roman",serif;color:black">“</span><span
style="font-size:13.5pt;font-family:"Arial",sans-serif;color:#333333">The
            commercial real estate sector is taking a hit as business
            shutdowns and significant cash flow declines force some
            companies to miss their rent payments, while some in the
            industry contend that businesses are choosing not to pay.
            Dave Black, CEO with Spokane-based commercial real estate
            company NAI Black, says the company has received letters
            from most of its national tenants stating that the companies
            didn’t intend to pay rent this month, even if they were
            still operating.” </span><span style="color:black"><a
href="https://www.spokanejournal.com/local-news/many-national-tenants-opt-not-to-pay-april-rents/"
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                  <p class="MsoNormal"><b><span
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            <p class="MsoNormal"><b>From:</b> <a
                href="mailto:wsbarp-bounces@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>
              <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>>
              <b>On Behalf Of </b>Tom Lee<br>
              <b>Sent:</b> Thursday, April 23, 2020 12:21 PM<br>
              <b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a><br>
              <b>Cc:</b> Tom Lee <a class="moz-txt-link-rfc2396E" href="mailto:rtl@rtleelaw.attorney"><rtl@rtleelaw.attorney></a><br>
              <b>Subject:</b> Re: [WSBARP] WSBARP Digest, Vol 67, Issue
              16</p>
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        <div>
          <p class="MsoNormal"><span
              style="font-size:12.0pt;color:black">Andrew - </span></p>
        </div>
        <div>
          <p class="MsoNormal"><span
              style="font-size:12.0pt;color:black"> </span></p>
        </div>
        <div>
          <p class="MsoNormal"><span
              style="font-size:12.0pt;color:black">Glad to see your
              post, this issue is coming up a lot in my realm, too. I
              just wrote a blog post addressing force majeure, which
              also addresses the commercial landlord-tenant context. </span></p>
        </div>
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              style="font-size:12.0pt;color:black"> </span></p>
        </div>
        <div>
          <p class="MsoNormal"><span
              style="font-size:12.0pt;color:black"><a
href="https://rtleelaw.attorney/2020/04/23/no-michael-you-cannot-declare-force-majeure-force-majeure-and-covid-19-contract-issues/"
                moz-do-not-send="true">https://rtleelaw.attorney/2020/04/23/no-michael-you-cannot-declare-force-majeure-force-majeure-and-covid-19-contract-issues/</a></span></p>
        </div>
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          <p class="MsoNormal"><span
              style="font-size:12.0pt;color:black"> </span></p>
        </div>
        <div>
          <p class="MsoNormal"><span
              style="font-size:12.0pt;color:black">I agree with your
              framework. If interested, please see my comments in the
              above-link where I emphasize that economic hardship should
              not be confused with force majeure. </span></p>
        </div>
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              style="font-size:12.0pt;color:black"> </span></p>
        </div>
        <div>
          <p class="MsoNormal"><span
              style="font-size:12.0pt;color:black">Best, </span></p>
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              <p><b><span
style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#17365d">TOM
                    LEE</span></b><span
style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"></span></p>
              <p><span
style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#17365d">Contract
                  Attorney</span><span
style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"></span></p>
              <p><b><span
style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#365f91">KERR
                    FERGUSON LAW, PLLC</span></b><b><span
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              <b>Sent:</b> Thursday, April 23, 2020 10:50 AM<br>
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              <b>Subject:</b> WSBARP Digest, Vol 67, Issue 16</span> </p>
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              Today's Topics:<br>
              <br>
                 1. Re: Lost Will (<a
                href="mailto:michael@westseattleattorney.com"
                moz-do-not-send="true">michael@westseattleattorney.com</a>)<br>
                 2. Use of TEDRA to defeat legacy trust (Robert West)<br>
                 3. Retail Tenants and Commercial Frustration (Andrew
              Hay)<br>
                 4. Re: Retail Tenants and Commercial Frustration (Roger
              Moss)<br>
                 5. Excise tax Dissolution (<a
                href="mailto:nestor@pplsweb.com" moz-do-not-send="true">nestor@pplsweb.com</a>)<br>
                 6. Re: Excise tax Dissolution (Inge Fordham)<br>
              <br>
              <br>
----------------------------------------------------------------------<br>
              <br>
              Message: 1<br>
              Date: Wed, 22 Apr 2020 12:43:44 -0700<br>
              From: <<a href="mailto:michael@westseattleattorney.com"
                moz-do-not-send="true">michael@westseattleattorney.com</a>><br>
              To: "WSBA Real Property Listserv" <<a
                href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
              Subject: Re: [WSBARP] Lost Will<br>
              Message-ID:<br>
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              <br>
              ------------------------------<br>
              <br>
              Message: 2<br>
              Date: Wed, 22 Apr 2020 14:05:56 -0700<br>
              From: "Robert West" <<a
                href="mailto:rwest@westlawoffices.com"
                moz-do-not-send="true">rwest@westlawoffices.com</a>><br>
              To: <<a href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
              Subject: [WSBARP] Use of TEDRA to defeat legacy trust<br>
              Message-ID: <<a
                href="mailto:012801d618e9$d0c16470$72442d50$@westlawoffices.com"
                moz-do-not-send="true">012801d618e9$d0c16470$72442d50$@westlawoffices.com</a>><br>
              Content-Type: text/plain; charset="us-ascii"<br>
              <br>
              <br>
              <br>
              Decedent had executed a legacy trust providing for the
              annual distribution<br>
              of 70% of the net income to six beneficiaries for up to 35
              years, coupled<br>
              with a restriction on invasion of the corpus for
              supplemental care,<br>
              education, etc. The trust provides that 30% of the net
              income is to be<br>
              reinvested annually.  All beneficiaries would prefer to
              have the trust<br>
              terminated and distributed in full.  It seems that goal
              could be<br>
              accomplished through a TEDRA agreement signed by all
              beneficiaries.<br>
              Thoughts or comments would be appreciated.  <br>
              <br>
               <br>
              <br>
              Robert E. West, Jr. <br>
              WEST LAW OFFICES, P.S.<br>
              Attorneys at Law<br>
              332 1st Street NE <br>
              Auburn  WA  98002 <br>
              Telephone:  253-351-9000 <br>
              Facsimile:    253-833-5322<br>
              E-mail:   <<a href="mailto:rwest@westlawoffices.com"
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              ------------------------------<br>
              <br>
              Message: 3<br>
              Date: Thu, 23 Apr 2020 02:02:43 +0000<br>
              From: Andrew Hay <<a
                href="mailto:andrewhay@washingtonlaw.net"
                moz-do-not-send="true">andrewhay@washingtonlaw.net</a>><br>
              To: WSBA Real Property Listserv <<a
                href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
              Subject: [WSBARP] Retail Tenants and Commercial
              Frustration<br>
              Message-ID:<br>
                      <<a
href="mailto:BY5PR13MB3173F74E81D73BDAB978838EB2D30@BY5PR13MB3173.namprd13.prod.outlook.com"
                moz-do-not-send="true">BY5PR13MB3173F74E81D73BDAB978838EB2D30@BY5PR13MB3173.namprd13.prod.outlook.com</a>><br>
                      <br>
              Content-Type: text/plain; charset="utf-8"<br>
              <br>
              This is probably coming up for many folks, especially with
              retail clients.<br>
              <br>
              My initial legal framework for this is<br>
              <br>
                            Is there a force majeure clause in the
              lease?<br>
              <br>
                            Does the pandemic and/or its restrictions
              qualify for commercial frustration or impracticability of
              performance?<br>
              <br>
              Does force majeure or commercial
              frustration/impracticability defense help the individual
              guarantors?<br>
              <br>
              For handling this problem<br>
              <br>
                            Informal discussion with LL ? first step<br>
                            Formal mediation second ? 2nd<br>
                            Litigation or arbitration - 3rd<br>
              <br>
              Does this seem sound?  How strong is a commercial
              frustration or impracticability argument for this
              pandemic?<br>
              <br>
              <br>
              Andrew Hay<br>
              Hay & Swann PLLC<br>
              201 S. 34th St.<br>
              Tacoma, WA 98418<br>
              <a
                href="http://www.washingtonlaw.net%3chttp:/www.washingtonlaw.net/"
                moz-do-not-send="true">www.washingtonlaw.net<http://www.washingtonlaw.net/</a>><br>
              <a
href="mailto:andrewhay@washingtonlaw.net%3cmailto:andrewhay@washingtonlaw.net"
                moz-do-not-send="true">andrewhay@washingtonlaw.net<mailto:andrewhay@washingtonlaw.net</a>><br>
              253.272.2400 (w)<br>
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              <br>
              ------------------------------<br>
              <br>
              Message: 4<br>
              Date: Wed, 22 Apr 2020 20:02:22 -0700<br>
              From: Roger Moss <<a href="mailto:ram@pacific-ci.com"
                moz-do-not-send="true">ram@pacific-ci.com</a>><br>
              To: WSBA Real Property Listserv <<a
                href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>>,<br>
                      <a href="mailto:andrewhay@washingtonlaw.net"
                moz-do-not-send="true">andrewhay@washingtonlaw.net</a><br>
              Subject: Re: [WSBARP] Retail Tenants and Commercial
              Frustration<br>
              Message-ID: <<a
                href="mailto:0393BD8E-3233-40E0-BC94-2F616856A227@pacific-ci.com"
                moz-do-not-send="true">0393BD8E-3233-40E0-BC94-2F616856A227@pacific-ci.com</a>><br>
              Content-Type: text/plain; charset="utf-8"<br>
              <br>
              Andrew, I commend you for thinking holistically,
              creatively, and with an eye on using professional neutrals
              to navigate these issues in commercial leasing.<br>
              <br>
              Here?s my template:<br>
              <br>
              1. The moratoria operating in many jurisdictions covering
              residential and commercial scenarios alike are first and
              foremost a call for tenants and landlords to slow down,
              avoid precipitous action, take stock of circumstances, and
              work on solutions together. With rare exceptions they
              point to rent deferment not abatement; it has amazed me to
              see how confusion there is on that point.<br>
              <br>
              2. For commercial leases, I point to force majeure clauses
              and especially destruction of premises provisions
              (particularly in retail) as themes to organize
              conversation - for over 100 years, rent abatement has been
              an accepted remedy when external forces make retail spaces
              unusable. I do not hold that these provisions can be
              applied legally to the pandemic, but I have gotten people
              talking productively by reminding them the idea is sound.
              It is an industry practice.<br>
              <br>
              3. Innovative mediated approaches guided by a leasing
              expert should be deployed as early as possible, when they
              can deliver the most value. <br>
              <br>
              There is a cohort of specially trained mediators working
              on these issues in California and the Northwest including
              in BC. Let me know if you?d like to be connected with
              them. We have also been doing presentations on best
              practices for tenants and landlords in addressing
              commercial leasing tensions and disputes animated by
              COVID. All the work is being done quickly, and entirely
              online which is standard practice for those of us
              involved.<br>
              <br>
              Thank you Andrew for your thoughtful posting.<br>
              <br>
              Roger A. Moss, Esq. <br>
              Pacific Conflict Intervention<br>
              206.790.1971 Seattle<br>
              415.371.9724 San Francisco<br>
              <a href="http://www.pacific-ci.com" moz-do-not-send="true">www.pacific-ci.com</a><br>
              <br>
              Confidentiality Notice: The information in this e-mail
              (including attachments, if any) is considered confidential
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              > On Apr 22, 2020, at 7:02 PM, Andrew Hay <<a
                href="mailto:andrewhay@washingtonlaw.net"
                moz-do-not-send="true">andrewhay@washingtonlaw.net</a>>
              wrote:<br>
              > <br>
              > This is probably coming up for many folks, especially
              with retail clients.<br>
              >  <br>
              > My initial legal framework for this is<br>
              >  <br>
              >               Is there a force majeure clause in the
              lease?<br>
              >  <br>
              >               Does the pandemic and/or its
              restrictions qualify for commercial frustration or
              impracticability of performance?<br>
              >  <br>
              > Does force majeure or commercial
              frustration/impracticability defense help the individual
              guarantors?<br>
              >  <br>
              > For handling this problem<br>
              >  <br>
              >               Informal discussion with LL ? first
              step<br>
              >               Formal mediation second ? 2nd<br>
              >               Litigation or arbitration - 3rd<br>
              >  <br>
              > Does this seem sound?  How strong is a commercial
              frustration or impracticability argument for this
              pandemic?<br>
              >  <br>
              >  <br>
              > Andrew Hay<br>
              > Hay & Swann PLLC<br>
              > 201 S. 34th St.<br>
              > Tacoma, WA 98418<br>
              > <a href="http://www.washingtonlaw.net"
                moz-do-not-send="true">www.washingtonlaw.net</a> <<a
                href="http://www.washingtonlaw.net/"
                moz-do-not-send="true">http://www.washingtonlaw.net/</a>><br>
              > <a href="mailto:andrewhay@washingtonlaw.net"
                moz-do-not-send="true">andrewhay@washingtonlaw.net</a>
              <<a href="mailto:andrewhay@washingtonlaw.net"
                moz-do-not-send="true">mailto:andrewhay@washingtonlaw.net</a>><br>
              > 253.272.2400 (w)<br>
              > 253.377.3085 (c)<br>
              > THIS IS A CONFIDENTIAL COMMUNICATION AND IS INTENDED
              FOR THE DESIGNATED RECIPIENT ONLY.  IF YOU HAVE RECEIVED
              THIS COMMUNICATION IN ERROR, PLEASE NOTIFY THE SENDER
              IMMEDIATELY AND DESTROY ALL COPIES<br>
              >  <br>
              >  <br>
              >  <br>
              > ***Disclaimer: Please note that RPPT listserv
              participation is not restricted to practicing attorneys
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              > <br>
              > _______________________________________________<br>
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              <br>
              Message: 5<br>
              Date: Thu, 23 Apr 2020 10:15:27 -0700<br>
              From: <<a href="mailto:nestor@pplsweb.com"
                moz-do-not-send="true">nestor@pplsweb.com</a>><br>
              To: "'WSBA Real Property Listserv'" <<a
                href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
              Subject: [WSBARP] Excise tax Dissolution<br>
              Message-ID: <<a
                href="mailto:011901d61992$c91a9350$5b4fb9f0$@pplsweb.com"
                moz-do-not-send="true">011901d61992$c91a9350$5b4fb9f0$@pplsweb.com</a>><br>
              Content-Type: text/plain; charset="us-ascii"<br>
              <br>
              PC was divorced from wife last year. The judgment or
              decree allowed one<br>
              spouse to reside and pay rent/ expenses and one PC can
              refinance and buy out<br>
              the former spouse for 40% of the net value. They agreed on
              a set amount for<br>
              buyout. I just want to confirm that WAC 458-61A-203
              exempts this from Excise<br>
              tax, and if so do we need to file a certified copy of the
              Divorce Order or<br>
              just refer to it in the comments of the REETA.<br>
              <br>
               <br>
              <br>
              Thanks.<br>
              <br>
               <br>
              <br>
               <br>
              <br>
              Nestor Gorfinkel, Attorney at Law<br>
              <br>
              Licensed in Washington & Florida<br>
              <br>
              Florida Civil-Law (International) Notary<br>
              <br>
               <br>
              <br>
              ATTENTION - This e-mail message and any attachment to this
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              <br>
              P Please consider the environment before printing this
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              ------------------------------<br>
              <br>
              Message: 6<br>
              Date: Thu, 23 Apr 2020 17:50:16 +0000<br>
              From: Inge Fordham <<a
                href="mailto:inge@fordhamlegal.com"
                moz-do-not-send="true">inge@fordhamlegal.com</a>><br>
              To: WSBA Real Property Listserv <<a
                href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
              Subject: Re: [WSBARP] Excise tax Dissolution<br>
              Message-ID: <<a
                href="mailto:BDED2B9C-0627-4F52-87A3-54C9C0384129@fordhamlegal.com"
                moz-do-not-send="true">BDED2B9C-0627-4F52-87A3-54C9C0384129@fordhamlegal.com</a>><br>
              Content-Type: text/plain; charset="utf-8"<br>
              <br>
              Yes, provided the transfer is as agreed upon in a
              settlement agreement or decree of dissolution, you can
              cite WAC 458-61A-203 and put the explanation in the
              comments.  A certified copy of the decree is not
              necessary.  (In contrast, for transfers under a probated
              will, for example, you must submit a certified copy of the
              letters testamentary, which requirement is specifically
              stated in the WAC.)<br>
              <br>
              <br>
[uc%3fexport=download&id=1W3rEcChy0_E0cCfV5up02mkhwnL6eWIs&revid=0B4P5JoIHdbFaR29EbHlRWHFseFV5STZpSUVGeUNPWldkVDFVPQ]<br>
              Inge A. Fordham | Attorney<br>
              Fordham Law, PLLC<br>
              3218 Sixth Avenue | Tacoma, WA 98406<br>
              Office: (253) 348-2657 | Mobile: (206) 778-3131<br>
              <a
                href="http://www.fordhamlegal.com%3chttp:/www.fordhamlegal.com"
                moz-do-not-send="true">www.fordhamlegal.com<http://www.fordhamlegal.com</a>><br>
              <br>
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              From: <<a
                href="mailto:wsbarp-bounces@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>>
              on behalf of "<a href="mailto:nestor@pplsweb.com"
                moz-do-not-send="true">nestor@pplsweb.com</a>" <<a
                href="mailto:nestor@pplsweb.com" moz-do-not-send="true">nestor@pplsweb.com</a>><br>
              Reply-To: WSBA Real Property Listserv <<a
                href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
              Date: Thursday, April 23, 2020 at 10:18 AM<br>
              To: 'WSBA Real Property Listserv' <<a
                href="mailto:wsbarp@lists.wsbarppt.com"
                moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
              Subject: [WSBARP] Excise tax Dissolution<br>
              <br>
              PC was divorced from wife last year. The judgment or
              decree allowed one spouse to reside and pay rent/ expenses
              and one PC can refinance and buy out the former spouse for
              40% of the net value. They agreed on a set amount for
              buyout. I just want to confirm that WAC 458-61A-203
              exempts this from Excise tax, and if so do we need to file
              a certified copy of the Divorce Order or just refer to it
              in the comments of the REETA.<br>
              <br>
              Thanks.<br>
              <br>
              <br>
              Nestor Gorfinkel, Attorney at Law<br>
              Licensed in Washington & Florida<br>
              Florida Civil-Law (International) Notary<br>
              <br>
              ATTENTION - This e-mail message and any attachment to this
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              End of WSBARP Digest, Vol 67, Issue 16<br>
              **************************************</p>
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