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<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.<br>
</p>
<pre class="moz-signature" cols="72">Kary L. Krismer
206 723-2148</pre>
<div class="moz-cite-prefix">On 4/28/2020 10:23 AM, Tom Westbrook
wrote:<br>
</div>
<blockquote type="cite"
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<div class="WordSection1">
<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></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Sincerely,</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Tom</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Thomas
J. Westbrook</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Attorney
at Law</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"><img
style="width:2.0083in;height:.7in" id="Picture_x0020_4"
src="cid:part1.43C0A272.E3725CC1@comcast.net" class=""
width="193" height="67"></span><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Rodgers
Kee Card & Strophy, P.S.</span></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></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Olympia,
Washington 98502</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Phone:
360-352-8311</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Facsimile:
360-352-8501</span></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" moz-do-not-send="true"><span
style="font-family:"Arial",sans-serif">tjw@buddbaylaw.com</span></a></span><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Skype:
thomas.westbrook</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"><a
href="http://www.buddbaylaw.com/" target="_BLANK????"
moz-do-not-send="true"><span
style="font-family:"Arial",sans-serif">www.buddbaylaw.com</span></a></span><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<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
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are not the addressee, you are strictly prohibited from
reading, photocopying, distributing or otherwise using this
email or its contents in any way. If you have received this
communication in error, please notify us immediately by
telephone at 360-352-8311 or by e-mail to </span><span
style="font-size:11.0pt;color:#1f497d"><a
href="mailto:shannon@buddbaylaw.com"
moz-do-not-send="true"><span
style="font-family:"Arial",sans-serif">shannon@buddbaylaw.com</span></a></span><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">,
and destroy the original message from your electronic files.</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<div>
<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"
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>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"
moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed</span></p>
</div>
</div>
<p class="MsoNormal"> </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></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"> </span></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></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"> </span></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></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d">Best, Claudia</span></p>
<div>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"> </span></p>
<p class="MsoNormal"><b><i><span
style="font-family:ParkAvenue;color:#1f4e79">Claudia
A. Gowan</span></i></b></p>
<p class="MsoNormal"><b><i><span
style="font-size:11.0pt;color:#1f497d"> </span></i></b></p>
<p class="MsoNormal"><b><span
style="font-size:11.0pt;color:#1f497d">Claudia A. Gowan,
PLLC</span></b></p>
<p class="MsoNormal"><b><span
style="font-size:11.0pt;color:#1f497d">1001 Fourth
Avenue, Suite 3200</span></b></p>
<p class="MsoNormal"><b><span
style="font-size:11.0pt;color:#1f497d">Seattle, WA 98154</span></b></p>
<p class="MsoNormal"><b><span
style="font-size:11.0pt;color:#1f497d">(206) 443-2733
(T)</span></b></p>
<p class="MsoNormal"><b><span
style="font-size:11.0pt;color:#1f4e79"><a
href="mailto:claudia@cagowanlaw.com"
moz-do-not-send="true"><span style="color:#1f4e79">claudia@cagowanlaw.com</span></a></span></b></p>
<p class="MsoNormal"><b><span
style="font-size:11.0pt;color:#1f4e79"> </span></b></p>
<p class="MsoNormal"><b><span
style="font-size:11.0pt;color:#1f4e79"><a
href="http://www.seattletrustsandestates.com/"
moz-do-not-send="true"><span style="color:#1f4e79">www.seattletrustsandestates.com</span></a></span></b></p>
</div>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"> </span></p>
<div>
<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"
moz-do-not-send="true">wsbarp-bounces@lists.wsbarppt.com</a>
[<a href="mailto:wsbarp-bounces@lists.wsbarppt.com"
moz-do-not-send="true">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"
moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed</span></p>
</div>
</div>
<p class="MsoNormal"> </p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Ron
and all,</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></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></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Sincerely,</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Tom</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Thomas
J. Westbrook</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Attorney
at Law</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"><img
style="width:2.0083in;height:.7in" id="Picture_x0020_3"
src="cid:part13.E76804A1.A4AE001B@comcast.net" class=""
width="193" height="67" border="0"></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Rodgers
Kee Card & Strophy, P.S.</span></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></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Olympia,
Washington 98502</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Phone:
360-352-8311</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Facsimile:
360-352-8501</span></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" moz-do-not-send="true"><span
style="font-family:"Arial",sans-serif">tjw@buddbaylaw.com</span></a></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Skype:
thomas.westbrook</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;color:#1f497d"><a
href="http://www.buddbaylaw.com/" target="_BLANK????"
moz-do-not-send="true"><span
style="font-family:"Arial",sans-serif">www.buddbaylaw.com</span></a></span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<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 information. If you
are not the addressee, you are strictly prohibited from
reading, photocopying, distributing or otherwise using this
email or its contents in any way. If you have received this
communication in error, please notify us immediately by
telephone at 360-352-8311 or by e-mail to </span><span
style="font-size:11.0pt;color:#1f497d"><a
href="mailto:shannon@buddbaylaw.com"
moz-do-not-send="true"><span
style="font-family:"Arial",sans-serif">shannon@buddbaylaw.com</span></a></span><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">,
and destroy the original message from your electronic files.</span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<p class="MsoNormal"><span
style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d"> </span></p>
<div>
<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"
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>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"
moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBARP] Stimulus for the departed</span></p>
</div>
</div>
<p class="MsoNormal"> </p>
<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></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black"> </span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black">Ron
Coleman</span></p>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black"> </span></p>
<div>
<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"
moz-do-not-send="true">rcoleman@dpearson.com</a></span></p>
<p class="MsoNormal"
style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span
style="font-size:13.5pt;font-family:"Times New
Roman",serif;color:#5a647f">Davies Pearson, </span></b><b><span
style="font-size:10.0pt;font-family:"Times New
Roman",serif;color:#5a647f">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" moz-do-not-send="true"><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"
moz-do-not-send="true"><span style="color:blue">Download
vCard</span></a> | <a
href="http://www.dpearson.com/people/ronald-l-coleman"
moz-do-not-send="true"><span style="color:blue">View
Profile</span></a></span></p>
</div>
<p class="MsoNormal"><span style="font-size:16.0pt;color:black"> </span></p>
<div>
<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"
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>Christie Martin<br>
<b>Sent:</b> Thursday, April 16, 2020 4:23 PM<br>
<b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com"
moz-do-not-send="true">wsbarp@lists.wsbarppt.com</a><br>
<b>Subject:</b> [WSBARP] Stimulus for the departed</span></p>
</div>
</div>
<p class="MsoNormal"> </p>
<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></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">What do we
do with it?</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span></p>
<p class="MsoNormal"><span style="font-size:11.0pt">Thanks!</span></p>
<p class="MsoNormal"><span style="font-size:11.0pt"> </span></p>
<p class="MsoNormal" style="text-align:center" align="center"><b><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f497d"><img
style="width:9.8333in;height:.0083in"
id="Rectangle_x0020_2"
src="cid:part27.71D75779.DA3103F3@comcast.net" class=""
width="944" height="1" border="0"></span></b></p>
<div>
<p class="MsoNormal"><span
style="font-size:10.5pt;color:black"> </span></p>
</div>
<div>
<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></p>
</div>
<div>
<div>
<div>
<p class="MsoNormal"><b><span
style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#7f7f7f">Attorney
at Law</span></b></p>
</div>
</div>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:10.5pt;color:black"> </span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787b">1220
Main Street, Suite 400</span></p>
</div>
<div>
<div>
<div>
<p class="MsoNormal"><span
style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787b">Vancouver,
Washington 98660</span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787b">B:
503-444-3449</span></p>
</div>
</div>
</div>
<div>
<div>
<div>
<p class="MsoNormal"><span
style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787b">C:
503-545-9199</span></p>
</div>
</div>
</div>
<div>
<div>
<p class="MsoNormal"><span
style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#7f7f7f">F:
360-637-0300</span></p>
</div>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#75787b">E: <a
href="mailto:christie@cascadialawyers.com"
moz-do-not-send="true">christie@cascadialawyers.com</a></span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:10.5pt;color:black"> </span></p>
</div>
<div>
<div>
<div>
<p class="MsoNormal"><b><span
style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#1f497d"><a
href="http://www.cascadialawyers.com/"
moz-do-not-send="true"><span style="color:blue">www.cascadialawyers.com</span></a></span></b></p>
</div>
</div>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:10.5pt;color:black"> </span></p>
</div>
<div>
<p class="MsoNormal" style="text-align:center" align="center"><span
style="font-size:10.5pt;color:black"><img
style="width:9.8333in;height:.0083in"
id="Rectangle_x0020_1"
src="cid:part27.71D75779.DA3103F3@comcast.net" class=""
width="944" height="1" border="0"></span></p>
<p class="MsoNormal"><span
style="font-size:10.5pt;color:black"><br>
NOTICE: This communication may contain privileged or other
confidential information. If you have received it in
error, please advise the sender by reply email and
immediately delete the message and any attachments without
copying or disclosing the contents. Thank you.</span></p>
</div>
<div>
<p class="MsoNormal"><span
style="font-size:10.5pt;color:black"> </span></p>
</div>
<p class="MsoNormal"> </p>
<div style="margin-left:15.0pt">
<p><b><span style="font-size:9.0pt;color:#268dd3">Notice -
Attorneys and Staff Are Working Remotely Due to COVID-19</span></b></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></p>
<p><span style="font-size:9.0pt;color:#268dd3">In order to
slow the spread of the COVID-19 virus while still serving
our clients, our attorneys and staff are working remotely.
We can make and receive telephone calls; access all of our
documents and servers; send and receive faxes; and access
emails and voicemails.</span></p>
<p><span style="font-size:9.0pt;color:#268dd3">We have limited
onsite staff to maintain critical functions, including
accounting and processing of inbound and outbound postal
mail. The lobby is closed but there is a drop box by the
front door for documents.</span></p>
<p><span style="font-size:9.0pt;color:#268dd3">Attorney/client
meetings will be handled by teleconference where able, and
signing documents will be handled case-by-case. Most
courts have postponed trials and hearings, or are moving
them to telephonic proceedings only. We are keeping up to
date on those court closures and changes, and will advise
each client.</span></p>
<p><span style="font-size:9.0pt;color:#268dd3">We will
continue to monitor the situation and recommendations from
the CDC, state and local health departments, and
government directives. Be assured that we will continue to
advise and support our clients throughout this health
emergency.</span></p>
</div>
<p><span style="font-size:7.5pt;color:gray">This e-mail is
covered by the Electronic Communications Privacy Act, 18
U.S.C. secs. 2510-2521, and is legally privileged and
confidential. If the reader of this message is not the
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unauthorized review, dissemination, distribution, or copying
of this message is strictly prohibited. If you are not the
intended recipient, please contact the sender by reply
e-mail or call the sender at (800) 439-1112, and destroy all
copies of the original message. </span></p>
<p><span style="font-size:7.5pt;color:gray">IRS regulations
require us to advise you that, unless otherwise specifically
noted, any federal tax advice in this communication
(including any attachments, enclosures, or other
accompanying materials) was not intended or written to be
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of avoiding tax-related penalties; furthermore, this
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