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--></style></head><body lang="EN-US" link="#0563C1" vlink="purple"><div class="WordSection1"><p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Arial",sans-serif;color:#1f497d">Thanks to all of you for responding. </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 width="193" height="67" style="width:2.0083in;height:.7in" id="Picture_x0020_5" src="cid:image001.jpg@01D61E0C.96275810"></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"><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????"><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 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"><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">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>Kary Krismer<br><b>Sent:</b> Tuesday, April 28, 2020 6:09 PM<br><b>To:</b> <a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a><br><b>Subject:</b> Re: [WSBARP] Stimulus for the departed</span></p></div></div><p class="MsoNormal"> </p><p>From article linked below: "<a href="https://www.wsj.com/articles/stimulus-checks-sent-to-dead-relatives-should-be-returned-mnuchin-says-11588103323"><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:#2b2c30;background:white;text-decoration:none">Mnuchin told The Wall Street Journal</span></a><span style="font-size:13.5pt;font-family:"Helvetica",sans-serif;color:#2b2c30">. 'We’re checking the databases, but there could be a scenario where we missed something, and yes, the heirs should be returning that money.”</span></p><p><span style="color:#2b2c30;background:white">Missed something, like a final tax return saying the recipient died, and an abbreviation for deceased after the name.<br><br></span></p><pre>Kary L. Krismer</pre><pre>206 723-2148</pre><div><p class="MsoNormal">On 4/28/2020 5:14 PM, Jeanne Dawes wrote:</p></div><blockquote style="margin-top:5.0pt;margin-bottom:5.0pt"><p class="MsoNormal"><span style="color:blue">It looks like the government is going to be wanting the money back. This article doesn’t say how to send the money back. Who knows what will actually end up happening.</span></p><p class="MsoNormal"><span style="color:blue"> </span></p><p class="MsoNormal"><a href="https://thehill.com/policy/finance/495122-mnuchin-says-heirs-should-return-coronavirus-payments-sent-to-dead-people"><span style="color:blue">https://thehill.com/policy/finance/495122-mnuchin-says-heirs-should-return-coronavirus-payments-sent-to-dead-people</span></a></p><p class="MsoNormal"><span style="color:blue"> </span></p><div><p class="MsoNormal"><i><span style="font-size:18.0pt;font-family:"TypoUpright BT ;color:blue",serif">Jeanne</span></i> </p><p class="MsoNormal"> </p><p class="MsoNormal"><b><i><span style="font-size:18.0pt;font-family:"TypoUpright BT ;color:blue",serif">Jeanne J.</span> </i></b><b><i><span style="font-size:18.0pt;font-family:"Bella Donna ;color:blue",serif">Dawes</span></i></b></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Attorney at Law</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Gore & Grewe, P.S.</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">103 E. Indiana Avenue, Suite A</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Spokane, WA 99207-2317</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Voice: 509-326-7500</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">Fax: 509-326-7503</span></p><p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue"><a href="mailto:jjdawes@goregrewe.com"><span style="color:blue">jjdawes@goregrewe.com</span></a></span></p><p class="MsoNormal"> </p><p class="MsoNormal"><span style="font-size:11.0pt;color:blue"><img border="0" width="271" height="152" style="width:2.825in;height:1.5833in" id="_x0037_029b209-7d72-4ff3-a3f4-7f0f7da9282c" src="cid:image002.jpg@01D61E0C.96275810"></span></p><p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:blue">INFORMATION CONTAINED IN THIS E-MAIL TRANSMISSION IS PRIVILEGED AND CONFIDENTIAL. </span> </p></div><p class="MsoNormal"><span style="color:blue"> </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">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></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"><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/"><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">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></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 border="0" width="193" height="67" style="width:2.0083in;height:.7in" id="Picture_x0020_3" src="cid:image003.jpg@01D61E0C.96275810"></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"><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????"><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"><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">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></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">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">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></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">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></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" 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:.0083in" id="Rectangle_x0020_2" src="cid:image004.png@01D61E0C.96275810"></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">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/"><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" 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:.0083in" id="Rectangle_x0020_1" src="cid:image004.png@01D61E0C.96275810"></span></p><p class="MsoNormal"><span style="font-size:10.5pt;color:black"><br>NOTICE: This communication may contain privileged or other confidential information. 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