<html><head><meta http-equiv="Content-Type" content="text/html; charset=us-ascii"><meta name="Generator" content="Microsoft Word 15 (filtered medium)"><style><!--
/* Font Definitions */
@font-face
{font-family:"Tms Rmn";
panose-1:2 2 6 3 4 5 5 2 3 4;}
@font-face
{font-family:Wingdings;
panose-1:5 0 0 0 0 0 0 0 0 0;}
@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:Verdana;
panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
{font-family:"Wingdings 2";
panose-1:5 2 1 2 1 5 7 7 7 7;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
span.EmailStyle20
{mso-style-type:personal-reply;
font-family:"Times New Roman",serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style></head><body lang="EN-US" link="blue" vlink="purple"><div class="WordSection1"><p style="margin-bottom:18.75pt;line-height:21.0pt;background:white"><span style="font-size:12.0pt;font-family:"Times New 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/">https://www.spokanejournal.com/local-news/many-national-tenants-opt-not-to-pay-april-rents/</a></span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"></span></p><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><div><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </span></p><p class="MsoNormal"> </p><table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="350" style="width:262.5pt"><tr><td width="95" style="width:71.25pt;padding:0in 0in 0in 0in"><p class="MsoNormal"><span style="font-family:"Arial",sans-serif"><img border="0" width="95" height="131" style="width:.9895in;height:1.3645in" id="Picture_x0020_1" src="cid:image017.jpg@01D6196C.1DF22860"></span></p></td><td width="210" style="width:157.5pt;padding:0in 0in 0in 0in"><p class="MsoNormal"><b><span style="font-size:11.5pt;font-family:"Arial",sans-serif;color:black">Robert R Rowley</span></b><span style="font-family:"Arial",sans-serif"><br></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#0e1735">Attorney & Counselor at Law</span><span style="font-family:"Arial",sans-serif"><br></span><span style="font-family:"Arial",sans-serif;color:blue"><img border="0" width="12" height="12" style="width:.125in;height:.125in" id="Picture_x0020_2" src="cid:image018.png@01D6196C.1DF22860"></span><span style="font-family:"Arial",sans-serif"> <a href="tel:(509)%20252-5074" target="new"><span style="font-size:9.0pt;color:#7e8183">(509) 252-5074</span></a> </span><span style="font-family:"Arial",sans-serif;color:blue"><img border="0" width="12" height="12" style="width:.125in;height:.125in" id="Picture_x0020_3" src="cid:image019.png@01D6196C.1DF22860"></span><span style="font-family:"Arial",sans-serif"> <a href="tel:(509)%20994-1143" target="new"><span style="font-size:9.0pt;color:#7e8183">(509) 994-1143</span></a><br></span><span style="font-family:"Arial",sans-serif;color:blue"><img border="0" width="12" height="12" style="width:.125in;height:.125in" id="Picture_x0020_4" src="cid:image020.png@01D6196C.1DF22860"></span><span style="font-family:"Arial",sans-serif"> <a href="fax:(509)%20928-3084" target="new"><span style="font-size:9.0pt;color:#7e8183">(509) 928-3084</span></a> </span><span style="font-family:"Arial",sans-serif;color:blue"><img border="0" width="12" height="12" style="width:.125in;height:.125in" id="Picture_x0020_5" src="cid:image021.png@01D6196C.1DF22860"></span><span style="font-family:"Arial",sans-serif"> <a href="http://www.rowleylegal.com/" target="new"><span style="font-size:9.0pt;color:#7e8183">rowleylegal.com</span></a><br></span><span style="font-family:"Arial",sans-serif;color:blue"><img border="0" width="12" height="10" style="width:.125in;height:.1041in" id="Picture_x0020_6" src="cid:image022.png@01D6196C.1DF22860"></span><span style="font-family:"Arial",sans-serif"> <a href="mailto:rob@rowleylegal.com" target="new"><span style="font-size:9.0pt;color:#7e8183">rob@rowleylegal.com</span></a><br></span><span style="font-size:8.5pt;font-family:"Arial",sans-serif;color:#0e1735">Helping You Protect What Matters Most</span><span style="font-family:"Arial",sans-serif"><br></span><a href="https://www.facebook.com/rowleylegal" target="new"><span style="font-family:"Arial",sans-serif;text-decoration:none"><img border="0" width="17" height="17" style="width:.177in;height:.177in" id="Picture_x0020_7" src="cid:image023.png@01D6196C.1DF22860"></span></a><span style="font-family:"Arial",sans-serif"> </span><a href="https://www.twitter.com/ROBERTRROWLEY" target="new"><span style="font-family:"Arial",sans-serif;text-decoration:none"><img border="0" width="17" height="17" style="width:.177in;height:.177in" id="Picture_x0020_8" src="cid:image024.png@01D6196C.1DF22860"></span></a><span style="font-family:"Arial",sans-serif"></span></p></td></tr></table><p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:12.0pt;font-family:"Times New Roman",serif">Practice concentrated on business, real estate and general legal matters in Washington and Idaho. </span></i></p><p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;font-family:"Times New Roman",serif">NOTICE: The contents of this message and any attachments may be protected by the attorney-client privilege, work product doctrine or other applicable protections. If you are not the intended recipient or have received this message in error, please notify the sender and promptly delete the message. Thank you for your assistance. DISCLAIMER: You should recognize that responses provided by e-mail means are akin to ordinary telephone or face-to-face conversations and do not reflect the level of factual or legal inquiry or analysis which would be applied in the case of a formal legal opinion. A formal opinion may very well reach a different conclusion.</span></p></div><p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif"> </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:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">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">wsbarp@lists.wsbarppt.com</a><br><b>Cc:</b> Tom Lee <rtl@rtleelaw.attorney><br><b>Subject:</b> Re: [WSBARP] WSBARP Digest, Vol 67, Issue 16</p></div></div><p class="MsoNormal"> </p><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><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"><a href="https://rtleelaw.attorney/2020/04/23/no-michael-you-cannot-declare-force-majeure-force-majeure-and-covid-19-contract-issues/">https://rtleelaw.attorney/2020/04/23/no-michael-you-cannot-declare-force-majeure-force-majeure-and-covid-19-contract-issues/</a></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">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><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">Best, </span></p></div><div><div><p class="MsoNormal"><span style="font-size:12.0pt;color:black"> </span></p></div><div id="Signature"><div><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 style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#003366"> </span></b><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#003366">| Attorneys at Law | A Professional Limited Liability Company</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"></span></p><p><span style="font-size:10.0pt;font-family:Wingdings;color:#003366">*</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#003366">:</span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#003366"> </span><u><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:blue"><a href="mailto:tlee@kerrlawgroup.net" target="_blank"><span style="color:#1155cc">tlee@kerrlawgroup.net</span></a></span></u><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#003366"> |</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#003366"> </span><span style="font-size:10.0pt;font-family:Wingdings;color:#003366">(</span><span style="font-size:12.0pt;font-family:"Tms Rmn",serif;color:#003366">: </span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#003366">509.735.1542 |</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#003366"> </span><span style="font-size:10.0pt;font-family:"Wingdings 2";color:#003366">7</span><span style="font-size:12.0pt;font-family:"Tms Rmn",serif;color:#003366">: </span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#003366">509.735.0506</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#003366"> </span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#003366">| </span><span style="font-size:10.0pt;font-family:Wingdings;color:#003366">+</span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#003366">: </span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#003366">7025 W. Grandridge Blvd. Suite A . Kennewick . Washington . 99336</span><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:#003366"> </span><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:#003366">This E-Mail message and any documentation accompanying this transmission may contain <b>Attorney Work Product, privileged, and/or confidential information and is intended solely for the addressee(s) named above</b>. If you are not the intended addressee/recipient, you are hereby notified that any use of, disclosure, copying, distribution, or reliance upon the contents of this E-Mail message and/or attached documentation is strictly prohibited and may result in legal action against you. Please reply to the Sender advising the Sender of the error in transmission and immediately destroy the message and any accompanying documents. Thank you.</span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"></span></p><p class="MsoNormal"><span style="font-size:12.0pt;color:black"> </span></p></div></div></div><div class="MsoNormal" align="center" style="text-align:center"><hr size="2" 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:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> on behalf of <a href="mailto:wsbarp-request@lists.wsbarppt.com">wsbarp-request@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-request@lists.wsbarppt.com">wsbarp-request@lists.wsbarppt.com</a>><br><b>Sent:</b> Thursday, April 23, 2020 10:50 AM<br><b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a> <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> WSBARP Digest, Vol 67, Issue 16</span> </p><div><p class="MsoNormal"> </p></div></div><div><div><p class="MsoNormal">Send WSBARP mailing list submissions to<br> <a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a><br><br>To subscribe or unsubscribe via the World Wide Web, visit<br> <a href="http://mailman.fsr.com/mailman/listinfo/wsbarp">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><br>or, via email, send a message with subject or body 'help' to<br> <a href="mailto:wsbarp-request@lists.wsbarppt.com">wsbarp-request@lists.wsbarppt.com</a><br><br>You can reach the person managing the list at<br> <a href="mailto:wsbarp-owner@lists.wsbarppt.com">wsbarp-owner@lists.wsbarppt.com</a><br><br>When replying, please edit your Subject line so it is more specific<br>than "Re: Contents of WSBARP digest..."<br><br><br>Today's Topics:<br><br> 1. Re: Lost Will (<a href="mailto:michael@westseattleattorney.com">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">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">michael@westseattleattorney.com</a>><br>To: "WSBA Real Property Listserv" <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>Subject: Re: [WSBARP] Lost Will<br>Message-ID:<br> <<a href="mailto:20200422124344.c4dc0bb2a322ec24c6317f4bf97284a6.ee6faa81e8.wbe@email21.godaddy.com">20200422124344.c4dc0bb2a322ec24c6317f4bf97284a6.ee6faa81e8.wbe@email21.godaddy.com</a>><br> <br>Content-Type: text/plain; charset="us-ascii"<br><br>An HTML attachment was scrubbed...<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/attachment-0001.html">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/attachment-0001.html</a>><br>-------------- next part --------------<br>A non-text attachment was scrubbed...<br>Name: sigimg0<br>Type: image/png<br>Size: 51981 bytes<br>Desc: not available<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/sigimg0-0001.png">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/sigimg0-0001.png</a>><br>-------------- next part --------------<br>A non-text attachment was scrubbed...<br>Name: LOST WILL - Petition to Probate Lost Will.2.doc<br>Type: application/msword<br>Size: 40448 bytes<br>Desc: not available<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/LOSTWILL-PetitiontoProbateLostWill.2-0001.doc">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/LOSTWILL-PetitiontoProbateLostWill.2-0001.doc</a>><br>-------------- next part --------------<br>A non-text attachment was scrubbed...<br>Name: LOST WILL AFFIDAVIT.doc<br>Type: application/<br>Size: 17408 bytes<br>Desc: not available<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/LOSTWILLAFFIDAVIT-0001.doc">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/LOSTWILLAFFIDAVIT-0001.doc</a>><br>-------------- next part --------------<br>A non-text attachment was scrubbed...<br>Name: LOST WILL -Order Admitting Will.doc<br>Type: application/msword<br>Size: 38400 bytes<br>Desc: not available<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/LOSTWILL-OrderAdmittingWill-0001.doc">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/d69156d4/LOSTWILL-OrderAdmittingWill-0001.doc</a>><br><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">rwest@westlawoffices.com</a>><br>To: <<a href="mailto:wsbarp@lists.wsbarppt.com">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">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">mailto:rwest@westlawoffices.com</a>> <a href="mailto:rwest@westlawoffices.com">rwest@westlawoffices.com</a><br>Website: <<a href="http://www.westlawoffices.com/">http://www.westlawoffices.com/</a>> <a href="http://www.WestLawOffices.com">www.WestLawOffices.com</a> <br><br>Confidentiality: If you have received this email in error please reply to<br>me and delete your copy immediately as this email may contain<br>attorney-client privileged and/or confidential information which should not<br>be reproduced or distributed in any way.<br><br>IRS Circular 230 Notice: To ensure compliance with requirements imposed by<br>the IRS, we inform you that any U.S. tax advice contained in this<br>communication (including any attachments) is not intended or written to be<br>used, and cannot be used, for the purpose of (i) avoiding penalties under<br>the Internal Revenue Code or (ii) promoting, marketing or recommending to<br>another party any transaction or matter addressed herein.<br><br> <br><br>-------------- next part --------------<br>An HTML attachment was scrubbed...<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/93bb098e/attachment-0001.html">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/93bb098e/attachment-0001.html</a>><br>-------------- next part --------------<br>A non-text attachment was scrubbed...<br>Name: image001.gif<br>Type: image/gif<br>Size: 69751 bytes<br>Desc: not available<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/93bb098e/image001-0001.gif">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/93bb098e/image001-0001.gif</a>><br><br>------------------------------<br><br>Message: 3<br>Date: Thu, 23 Apr 2020 02:02:43 +0000<br>From: Andrew Hay <<a href="mailto:andrewhay@washingtonlaw.net">andrewhay@washingtonlaw.net</a>><br>To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">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">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/">www.washingtonlaw.net<http://www.washingtonlaw.net/</a>><br><a href="mailto:andrewhay@washingtonlaw.net%3cmailto:andrewhay@washingtonlaw.net">andrewhay@washingtonlaw.net<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>-------------- next part --------------<br>An HTML attachment was scrubbed...<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200423/8f07498b/attachment-0001.html">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200423/8f07498b/attachment-0001.html</a>><br><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">ram@pacific-ci.com</a>><br>To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>>,<br> <a href="mailto:andrewhay@washingtonlaw.net">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">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">www.pacific-ci.com</a><br><br>Confidentiality Notice: The information in this e-mail (including attachments, if any) is considered confidential and is intended only for the recipient(s) listed above. Any review, use, disclosure, distribution or copying of this e-mail is prohibited except by or on behalf of the intended recipient. If you have received this email in error, please notify me immediately by reply email, delete this email, and do not disclose its contents to anyone. <br><br>> On Apr 22, 2020, at 7:02 PM, Andrew Hay <<a href="mailto:andrewhay@washingtonlaw.net">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">www.washingtonlaw.net</a> <<a href="http://www.washingtonlaw.net/">http://www.washingtonlaw.net/</a>><br>> <a href="mailto:andrewhay@washingtonlaw.net">andrewhay@washingtonlaw.net</a> <<a href="mailto:andrewhay@washingtonlaw.net">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 and may include non-practicing attorneys, law students, professionals working in related fields, and others.***<br>> <br>> _______________________________________________<br>> WSBARP mailing list<br>> <a href="mailto:WSBARP@lists.wsbarppt.com">WSBARP@lists.wsbarppt.com</a> <<a href="mailto:WSBARP@lists.wsbarppt.com">mailto:WSBARP@lists.wsbarppt.com</a>><br>> <a href="http://mailman.fsr.com/mailman/listinfo/wsbarp">http://mailman.fsr.com/mailman/listinfo/wsbarp</a> <<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp">http://mailman.fsr.com/mailman/listinfo/wsbarp</a>><br>-------------- next part --------------<br>An HTML attachment was scrubbed...<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/1bcb38d0/attachment-0001.html">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200422/1bcb38d0/attachment-0001.html</a>><br><br>------------------------------<br><br>Message: 5<br>Date: Thu, 23 Apr 2020 10:15:27 -0700<br>From: <<a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a>><br>To: "'WSBA Real Property Listserv'" <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>Subject: [WSBARP] Excise tax Dissolution<br>Message-ID: <<a href="mailto:011901d61992$c91a9350$5b4fb9f0$@pplsweb.com">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 e-mail message<br>may contain confidential information that is legally privileged. If you are<br>not the intended recipient, you must not review, retransmit, convert to hard<br>copy, copy, use or disseminate this e-mail or any attachments to it. If you<br>have received this e-mail in error, please notify us immediately by return<br>e-mail or by telephone at the phone numbers provided herein and delete this<br>message. Please note that if this e-mail message contains a forwarded<br>message or is a reply to a prior message, some or all of the contents of<br>this message or any attachments may not have been produced by the sender.<br><br> <br><br>P Please consider the environment before printing this e-mail.<br><br> <br><br> <br><br>-------------- next part --------------<br>An HTML attachment was scrubbed...<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200423/f6507933/attachment-0001.html">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200423/f6507933/attachment-0001.html</a>><br><br>------------------------------<br><br>Message: 6<br>Date: Thu, 23 Apr 2020 17:50:16 +0000<br>From: Inge Fordham <<a href="mailto:inge@fordhamlegal.com">inge@fordhamlegal.com</a>><br>To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">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">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">www.fordhamlegal.com<http://www.fordhamlegal.com</a>><br><br>Confidential Communication: This email is sent to a recipient on behalf of an attorney/law firm, and is information intended exclusively for the individual, entity or company to which it is sent. This communication may contain proprietary, privileged or confidential information or may otherwise be legally exempt from disclosure other than to the intended recipient. If you are not the named addressee, you are not authorized to read, print, retain, copy or otherwise disseminate this message or any part of it. If you have received this email in error, please notify the sender immediately by email or other communication and delete all copies of the message.<br><br>From: <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> on behalf of "<a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a>" <<a href="mailto:nestor@pplsweb.com">nestor@pplsweb.com</a>><br>Reply-To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">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">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 e-mail message may contain confidential information that is legally privileged. If you are not the intended recipient, you must not review, retransmit, convert to hard copy, copy, use or disseminate this e-mail or any attachments to it. If you have received this e-mail in error, please notify us immediately by return e-mail or by telephone at the phone numbers provided herein and delete this message. Please note that if this e-mail message contains a forwarded message or is a reply to a prior message, some or all of the contents of this message or any attachments may not have been produced by the sender.<br><br>P Please consider the environment before printing this e-mail.<br><br><br>-------------- next part --------------<br>An HTML attachment was scrubbed...<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200423/5411c2f8/attachment.html">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200423/5411c2f8/attachment.html</a>><br>-------------- next part --------------<br>A non-text attachment was scrubbed...<br>Name: image001.png<br>Type: image/png<br>Size: 358106 bytes<br>Desc: image001.png<br>URL: <<a href="http://mailman.fsr.com/pipermail/wsbarp/attachments/20200423/5411c2f8/image001.png">http://mailman.fsr.com/pipermail/wsbarp/attachments/20200423/5411c2f8/image001.png</a>><br><br>------------------------------<br><br>***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>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">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><br><br>End of WSBARP Digest, Vol 67, Issue 16<br>**************************************</p></div></div></div></body></html>