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<p class="MsoNormal"><span style="font-size:14.0pt">I have a client who passed away on March 19, before the stimulus was passed and signed on March 27. His bank account is still open and he received the deposit. Do you think the estate gets to keep it?<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt">Jane.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
<div>
<p class="MsoNormal"><span style="font-size:11.0pt">Jane G. Bitz<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Of Counsel<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Wolff, Hislop & Crockett, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">12209 E. Mission Ave, Suite 5<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Spokane Valley, WA 99206-4824<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">(509) 927-9700 x126<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">FAX: (509) 777-1800<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;color:#1F497D"><img width="191" height="96" style="width:1.9895in;height:1.0in" id="Picture_x0020_5" src="cid:image001.jpg@01D61D5A.0F6AD4D0" alt="image001 (4)"></span><span style="font-size:11.0pt;color:black"><img width="115" height="100" style="width:1.1979in;height:1.0416in" id="Picture_x0020_6" src="cid:image007.png@01D61D5A.0F766D90"><img width="273" height="96" style="width:2.8437in;height:1.0in" id="Picture_x0020_7" src="cid:image003.jpg@01D61D5A.0F6AD4D0"></span><span style="font-size:11.0pt"><o:p></o:p></span></p>
<p class="MsoNormal"><b><i><span style="color:#2F5496">THE CONTENTS OF THIS ELECTRONIC MAIL ARE CONFIDENTIAL AND PROTECTED BY THE ATTORNEY-CLIENT PRIVILEGE OR OTHER APPLICABLE PROTECTION.</span></i></b><i><span style="color:#2F5496"> Any review, use, distribution
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<p class="MsoNormal"><span style="font-size:14.0pt"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Kary Krismer<br>
<b>Sent:</b> Tuesday, April 28, 2020 11:51 AM<br>
<b>To:</b> wsbarp@lists.wsbarppt.com<br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed<o:p></o:p></span></p>
</div>
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<p class="MsoNormal"><o:p> </o:p></p>
<p>If the account had still been open my father would have received a direct deposit, even though his 2018 return showed he had deceased during that year, and even though the letter informing me of the intent to deposit had and abbreviation for deceased after
his name. Almost makes me wonder if the departed are entitled to stimulus payments.<o:p></o:p></p>
<pre>Kary L. Krismer<o:p></o:p></pre>
<pre>206 723-2148<o:p></o:p></pre>
<div>
<p class="MsoNormal">On 4/28/2020 10:23 AM, Tom Westbrook wrote:<o:p></o:p></p>
</div>
<blockquote style="margin-top:5.0pt;margin-bottom:5.0pt">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Thanks, Claudia. Much appreciated. We are happy to return the check if a process is ever set up. I guess in the meantime, we will just hold onto it. The check has
a statement on it: VOID AFTER ONE YEAR.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Sincerely,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Tom</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Thomas J. Westbrook</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Attorney at Law</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"><img width="193" height="67" style="width:2.0104in;height:.6979in" id="Picture_x0020_4" src="cid:image008.jpg@01D61D5A.0F766D90"></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rodgers Kee Card & Strophy, P.S.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">324 West Bay Drive NW, Suite 201</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Olympia, Washington 98502</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Phone: 360-352-8311</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Facsimile: 360-352-8501</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Email:
</span><span style="font-size:11.0pt;color:#1F497D"><a href="mailto:tjw@buddbaylaw.com"><span style="font-family:"Arial",sans-serif">tjw@buddbaylaw.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Skype: thomas.westbrook</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"><a href="http://www.buddbaylaw.com/" target="_BLANK????"><span style="font-family:"Arial",sans-serif">www.buddbaylaw.com</span></a></span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">The information contained in this email and attachment(s) are for the exclusive use of the addressee(s) and may contain private, privileged and/or confidential
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and destroy the original message from your electronic files.</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt">
<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>Claudia A Gowan<br>
<b>Sent:</b> Tuesday, April 28, 2020 10:07 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">Tom, your inquiry gives me a chance to return the favor of input that I have received from others of our colleagues.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">Under the enabling legislation, an estate or trust is not an “eligible individual” for purposes of receiving the relief.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">At the same time, to date, the IRS, when asked, has not commented on whether they would attempt to collect or assess penalties related to receipt of the relief check and at least as to this point,
they don’t seem to have issued any guidance on the matter. In short, there doesn’t seem to be a definitive answer as to whether to keep the check or return the check, other than the plain language of the enabling legislation.
</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D">Best, Claudia</span><o:p></o:p></p>
<div>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-family:ParkAvenue;color:#1F4E79">Claudia A. Gowan</span></i></b><o:p></o:p></p>
<p class="MsoNormal"><b><i><span style="font-size:11.0pt;color:#1F497D"> </span></i></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F497D">Claudia A. Gowan, PLLC</span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F497D">1001 Fourth Avenue, Suite 3200</span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F497D">Seattle, WA 98154</span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F497D">(206) 443-2733 (T)</span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F4E79"><a href="mailto:claudia@cagowanlaw.com"><span style="color:#1F4E79">claudia@cagowanlaw.com</span></a></span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F4E79"> </span></b><o:p></o:p></p>
<p class="MsoNormal"><b><span style="font-size:11.0pt;color:#1F4E79"><a href="http://www.seattletrustsandestates.com/"><span style="color:#1F4E79">www.seattletrustsandestates.com</span></a></span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"> </span><o:p></o:p></p>
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<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt">
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> [<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">mailto:wsbarp-bounces@lists.wsbarppt.com</a>]
<b>On Behalf Of </b>Tom Westbrook<br>
<b>Sent:</b> Tuesday, April 28, 2020 9:55 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed</span><o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"> <o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Ron and all,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">So I have an interesting one. IRS sends the check made payable to Joe Blow, deceased and to the PR by name. It was mailed to PR’s address. Seems like the IRS obviously
knew he was deceased from my client setting up an estate TIN but no one is checking to make sure no checks are sent to a deceased person. My plan is to return to IRS in Ogden unless someone has better advice.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Sincerely,</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Tom</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Thomas J. Westbrook</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Attorney at Law</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"><img border="0" width="193" height="67" style="width:2.0104in;height:.6979in" id="Picture_x0020_3" src="cid:image005.jpg@01D61D5A.0F6AD4D0"></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Rodgers Kee Card & Strophy, P.S.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">324 West Bay Drive NW, Suite 201</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Olympia, Washington 98502</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Phone: 360-352-8311</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Facsimile: 360-352-8501</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Email:
</span><span style="font-size:11.0pt;color:#1F497D"><a href="mailto:tjw@buddbaylaw.com"><span style="font-family:"Arial",sans-serif">tjw@buddbaylaw.com</span></a></span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">Skype: thomas.westbrook</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;color:#1F497D"><a href="http://www.buddbaylaw.com/" target="_BLANK????"><span style="font-family:"Arial",sans-serif">www.buddbaylaw.com</span></a></span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D">The information contained in this email and attachment(s) are for the exclusive use of the addressee(s) and may contain private, privileged and/or confidential
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and destroy the original message from your electronic files.</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1F497D"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt">
<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>Ronald L. Coleman<br>
<b>Sent:</b> Friday, April 17, 2020 9:13 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:16.0pt;color:black">Same thing that was done with soc sec checks that arrived after the recipient had died (back when checks were not all direct deposit): send them to the local soc sec office advising that the recipient
is deceased. Keep a record of doing so. If the funds were received by direct deposit, I would merely contact local office (when they get back to work) and ask for instructions.</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black">Ron Coleman</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Verdana",sans-serif;color:black">Ronald L. Coleman<br>
</span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:black">Direct 253-238-5129 -
<a href="mailto:rcoleman@dpearson.com">rcoleman@dpearson.com</a></span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:13.5pt">Davies Pearson,
</span></b><b><span style="font-size:10.0pt">P.C.</span></b><span style="font-size:11.0pt;color:black"><br>
</span><span style="font-size:7.5pt;font-family:"Verdana",sans-serif;color:#5A647F">ATTORNEYS AT LAW</span><span style="font-size:11.0pt;color:black"><br>
</span><span style="font-size:7.5pt;color:black">920 Fawcett Avenue / PO Box 1657, Tacoma, WA 98401<br>
253-620-1500 | Fax 253-238-5158 | </span><span style="font-size:11.0pt;color:black"><a href="http://www.dpearson.com"><span style="font-size:7.5pt;color:blue">www.dpearson.com</span></a>
<br>
</span><span style="font-size:7.5pt;color:black"><a href="http://www.dpearson.com/wp-content/uploads/2015/03/Ronald_1584702.vcf"><span style="color:blue">Download vCard</span></a> |
<a href="http://www.dpearson.com/people/ronald-l-coleman"><span style="color:blue">View Profile</span></a></span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:16.0pt;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:11.0pt">From:</span></b><span style="font-size:11.0pt">
<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>Christie Martin<br>
<b>Sent:</b> Thursday, April 16, 2020 4:23 PM<br>
<b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBARP] Stimulus for the departed</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:11.0pt">Anyone else receiving these checks for deceased persons? And I’m referring to folks who passed even in 2018….</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">What do we do with it?</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Thanks!</span><o:p></o:p></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span><o:p></o:p></p>
<p class="MsoNormal" align="center" style="text-align:center"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><img border="0" width="944" height="1" style="width:9.8333in;height:.0104in" id="Rectangle_x0020_2" src="cid:image006.png@01D61D5A.0F6AD4D0"></span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D">Christie L. Martin</span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#75787B"> </span></b><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#7F7F7F">| Martin
& Richards, PLLC</span></b><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#7F7F7F">Attorney at Law</span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">1220 Main Street, Suite 400</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">Vancouver, Washington 98660</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">B: 503-444-3449</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">C: 503-545-9199</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#7F7F7F">F: 360-637-0300</span><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787B">E: <a href="mailto:christie@cascadialawyers.com">christie@cascadialawyers.com</a></span><o:p></o:p></p>
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<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D"><a href="http://www.cascadialawyers.com/"><span style="color:blue">www.cascadialawyers.com</span></a></span></b><o:p></o:p></p>
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<p class="MsoNormal"><span style="font-size:10.5pt;color:black"> </span><o:p></o:p></p>
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<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:10.5pt;color:black"><img border="0" width="944" height="1" style="width:9.8333in;height:.0104in" id="Rectangle_x0020_1" src="cid:image006.png@01D61D5A.0F6AD4D0"></span><o:p></o:p></p>
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<p><b><span style="font-size:9.0pt;color:#268DD3">Notice - Attorneys and Staff Are Working Remotely Due to COVID-19</span></b><o:p></o:p></p>
<p><span style="font-size:9.0pt;color:#268DD3">As we face the quickly changing circumstances presented by COVID-19, our top priority is the health and safety of our employees, clients, colleagues and friends, and all of their families and communities.</span><o:p></o:p></p>
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<pre>WSBARP mailing list<o:p></o:p></pre>
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