<html><head>
<meta http-equiv="Content-Type" content="text/html; charset=utf-8">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@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:Tahoma;
panose-1:2 11 6 4 3 5 4 4 2 4;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
margin-bottom:.0001pt;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
a:visited, span.MsoHyperlinkFollowed
{mso-style-priority:99;
color:purple;
text-decoration:underline;}
p
{mso-style-priority:99;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
p.msonormal0, li.msonormal0, div.msonormal0
{mso-style-name:msonormal;
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:12.0pt;
font-family:"Times New Roman",serif;}
span.EmailStyle19
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:#1F497D;}
.MsoChpDefault
{mso-style-type:export-only;
font-family:"Calibri",sans-serif;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head><body lang="EN-US" link="blue" vlink="purple"><br>
<div class="WordSection1">
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D">The CDC Order’s definition of “Residential Property” is property leased for residential purposes, so would not apply to a property not regularly rented where
someone has broken in, squatted or otherwise not allowed to be there. The definition specifically excludes hotel, motel or other guest house rented to temporary guest or seasonal tenant. Of course the Washington Moratorium speaks to temporary dwellers who
stay more than 14-days, but I don’t believe the CDC Order applies to 60-day notices given to sell when the occupant is holding over after a foreclosure, sheriff’s sale, or other non-lease occupancy.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:11.0pt;font-family:"Calibri",sans-serif;color:#1F497D"><o:p> </o:p></span></p>
<br>
<font color="Gray"> <font size="3"> <font face="calibri"> <strong> Jean M. McCoy | Attorney at Law </strong>
<table border="0" cellspacing="0" cellpadding="0"><tr><td><IMG border="0" src="cid:121031016455500325@us-mta-476.us.mimecast.lan" ></td></tr></table>
<font color="black"> <font face="calibri"> <font size="2"> 805 Broadway Street, Suite 1000 <br>
P.O. Box 1086 <br>
Vancouver, WA 98666-1086 <br>
<font color="Orange"> <font face="calibri"> <font size="2"> T: 360-816-2526 | T: 503-283-3393 | F: 360-816-2527 </font> <br>
<font color="Orange"> <font face="calibri"> <font size="2"> www.landerholm.com <br>
<br>
<font color="black"><font size="3"><b>
Landerholm, P.S. is committed to following the recommendations and requirements regarding COVID-19 as outlined by various government agencies.<br>
We are working and available to assist you by phone, video conferencing and through email. For the time being we’ve modified our daily operations but closed our office to the public.<br>
</b>
<br>
<font color="black"> <font size="2"> <font face="calibri">
<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Kaitlyn Jackson<br>
<b>Sent:</b> Tuesday, March 9, 2021 11:42 AM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Supreme Court - Eviction Moratorium - McCrea v Drury<o:p></o:p></span></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Bryce -<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">Theoretically, if the occupant submits the CDC Declaration, then under the current legal justification, the occupant would be protected. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">If you look at the CDC's terribly drafted "Order" you will see it applies to a "landlord, owner of a residential property, or other person with a legal right to pursue eviction or possessory action" and "covered persons" are defined as
"tenant, lessee, or resident of a residential property." <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal">The way I read it is that under the broad interpretation being applied, it even applies to a squatter or a trespasser. The CDC's Order does not (to my knowledge) even require the person, be on the property legally. <o:p></o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div>
<p class="MsoNormal">On Tue, Mar 9, 2021 at 11:36 AM Bryce Dille <<a href="mailto:Bryce@dillelaw.com">Bryce@dillelaw.com</a>> wrote:<o:p></o:p></p>
</div>
<blockquote style="border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in">
<div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">What about evictions arising out of non landlord tenant situations where PR is attempting to evict a family member from decedents house after 60 day
notice to sell was given and we are in action for ejectment.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Bryce H. Dille</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Dille Law, PLLC</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">2010 Caton Way SW Ste. 101</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Olympia, WA 98502</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Office: 360-350-0270</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Cell: 253-579-5561</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">** Please note that I use the dictation feature of my iPhone and that sometimes everything I say does not get properly translated**</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">This transmission contains confidential attorney-client communications and may not be disclosed to any person but the intended recipient(s). If this
matter is transmitted to you in error, please notify the sender immediately. </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D">Business Entity Creation and Management, Business, Government and Tax Law, Real Estate and Land Use, Residential, Commercial and Condominium Development
Real Estate and Commercial Transactions & Closings, Including Performing Services as IRS Section 1031 Exchange Facilitator Estate Planning, including Wills and Trusts, and Probate Administration Representation Homeowners/Condominium Association Real Estate
Developments Real Property Foreclosures and Forfeitures.</span><o:p></o:p></p>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="color:#1F497D"> </span><o:p></o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b>From:</b>
<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com" target="_blank">wsbarp-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Rob Rowley<br>
<b>Sent:</b> Tuesday, March 9, 2021 11:03 AM<br>
<b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] Supreme Court - Eviction Moratorium - McCrea v Drury<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p style="margin-bottom:7.5pt;line-height:150%"><span style="color:#757575">Any thoughts on the February 4, 2021 Supreme Court commissioners ruling which raised issues with evictions related to terminations based upon owner's intent to sell or occupy. Dealing
with the federal CDC eviction moratorium being declared unconstitutional by a Texas federal district court. Oral argument on May 13.</span><o:p></o:p></p>
<p style="margin-bottom:7.5pt;line-height:150%"><span style="color:#757575"><a href="https://www.landlordsolutionsinc.com/wp-content/uploads/2021/03/WSC-ruling-staying-eviction.pdf" target="_blank">https://www.landlordsolutionsinc.com/wp-content/uploads/2021/03/WSC-ruling-staying-eviction.pdf</a></span><o:p></o:p></p>
<p style="margin-bottom:7.5pt;line-height:150%"><span style="color:#757575">I understand we can still issue notices just not proceed with eviction hearings.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="0" style="width:262.5pt">
<tbody>
<tr>
<td width="109" style="width:71.25pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Arial",sans-serif"><img border="0" width="95" height="131" style="width:.9895in;height:1.3645in" id="gmail-m_-1555415876618050167Picture_x0020_1" src="cid:image001.jpg@01D715B3.99342660"></span><o:p></o:p></p>
</td>
<td width="241" style="width:157.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><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 style="color:blue"><img border="0" width="12" height="12" style="width:.125in;height:.125in" id="gmail-m_-1555415876618050167Picture_x0020_2" src="cid:image002.png@01D715B3.99342660"></span> <a href="tel:(509)%20252-5074" target="_blank"><span style="font-size:9.0pt;color:#7E8183">(509)
252-5074</span></a> <span style="color:blue"><img border="0" width="12" height="12" style="width:.125in;height:.125in" id="gmail-m_-1555415876618050167Picture_x0020_3" src="cid:image003.png@01D715B3.99342660"></span> <a href="tel:(509)%20994-1143" target="_blank"><span style="font-size:9.0pt;color:#7E8183">(509)
994-1143</span></a><br>
<span style="color:blue"><img border="0" width="12" height="12" style="width:.125in;height:.125in" id="gmail-m_-1555415876618050167Picture_x0020_4" src="cid:image004.png@01D715B3.99342660"></span> </span><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:#7E8183">(509)
928-3084</span><span style="font-family:"Arial",sans-serif"> <span style="color:blue"><img border="0" width="12" height="12" style="width:.125in;height:.125in" id="gmail-m_-1555415876618050167Picture_x0020_5" src="cid:image005.png@01D715B3.99342660"></span> <a href="http://www.rowleylegal.com/" target="_blank"><span style="font-size:9.0pt;color:#7E8183">rowleylegal.com</span></a><br>
<span style="color:blue"><img border="0" width="12" height="10" style="width:.125in;height:.1041in" id="gmail-m_-1555415876618050167Picture_x0020_6" src="cid:image006.png@01D715B3.99342660"></span> <a href="mailto:rob@rowleylegal.com" target="_blank"><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="_blank"><span style="font-family:"Arial",sans-serif;text-decoration:none"><img border="0" width="17" height="17" style="width:.177in;height:.177in" id="gmail-m_-1555415876618050167Picture_x0020_7" src="cid:image007.png@01D715B3.99342660"></span></a><span style="font-family:"Arial",sans-serif"> </span><a href="https://www.twitter.com/ROBERTRROWLEY" target="_blank"><span style="font-family:"Arial",sans-serif;text-decoration:none"><img border="0" width="17" height="17" style="width:.177in;height:.177in" id="gmail-m_-1555415876618050167Picture_x0020_8" src="cid:image008.png@01D715B3.99342660"></span></a><o:p></o:p></p>
</td>
</tr>
</tbody>
</table>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i>Practice concentrated on business, real estate and general legal matters in Washington and Idaho. </i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">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.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
</div>
</div>
<p class="MsoNormal">***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" target="_blank">WSBARP@lists.wsbarppt.com</a><br>
<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a><o:p></o:p></p>
</blockquote>
</div>
<p class="MsoNormal"><br clear="all">
<o:p></o:p></p>
<div>
<p class="MsoNormal"><o:p> </o:p></p>
</div>
<p class="MsoNormal">-- <o:p></o:p></p>
<div>
<div>
<div>
<div>
<div>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666">Thank you,</span><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#222222"><o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"><br>
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">K</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">aitlyn</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">R. J</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">ackson</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">
|</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#888888;background:white">
</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">A</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">ttorney</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">| </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">D</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">IMENSION</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">L</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#888888;background:white">AW</span><span style="font-size:13.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white">G</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#888888;background:white">ROUP</span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#666666;background:white"> </span><span style="font-size:13.5pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#888888;background:white">P</span><span style="font-size:7.5pt;font-family:"Arial",sans-serif;font-variant:small-caps;color:#666666;background:white">LLC </span><span style="font-size:9.5pt;font-family:"Arial",sans-serif;color:#222222"><br>
</span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#666666;background:white">130 Andover Park East, Suite 300 | Tukwila, WA 98188</span><o:p></o:p></p>
<div>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#3D85C6">t: <u>206.973.3500 </u>| f: <u>206.577.5090</u>| e:
<u><a href="mailto:kaitlyn@dimensionlaw.com|">kaitlyn@dimensionlaw.com|</a></u></span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#888888"> </span><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;font-variant:small-caps;color:#3D85C6"><a href="http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#888888"><o:p></o:p></span></p>
</div>
<div>
<p class="MsoNormal" style="background:white"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#888888"><o:p> </o:p></span></p>
</div>
<div>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Tahoma",sans-serif;color:#222222;background:#FFF2CC">Covid-19 Update - Dimension Law Group remains available to serve our clients and the public during
this time, subject to the orders and recommendations of government authority. </span><span style="color:#222222"><o:p></o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:justify">
<span style="font-family:"Tahoma",sans-serif;color:#222222;background:white">All attorneys and staff are working remotely regular business hours and are available via email and by phone. Videoconferencing also is available. </span><span style="font-family:"Tahoma",sans-serif;color:#222222">We
will continue to advise and support our clients throughout this health emergency.</span><span style="color:#222222"><o:p></o:p></span></p>
</div>
</div>
</div>
</div>
</div>
<p class="MsoNormal"><br>
<span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#3D85C6;background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#0B5394;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">This
e-mail (including any attachments) is intended only for the use of the individual or entity named above and may contain privileged or confidential information. If you are not the intended recipient, or the employee or agent responsible to deliver it to the
intended recipient, you are notified that any review, dissemination, distribution or copying of this e-mail is prohibited. Attempts to intercept this message are in violation of 18 USC 2511(1) of the Electronic Communications Privacy Act, which subjects the
interceptor to fines, imprisonment and/or civil damages. If you have received this e-mail in error, please immediately notify us by e-mail, facsimile, or telephone; return the e-mail to us at the e-mail address below; and destroy all paper and electronic copies. Any
settlement offer contained herein is made pursuant to Washington ER 408, and without admitting fault or liability on the part of this firm’s client(s) or its agents.</span><span style="font-family:"Arial",sans-serif;color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
</span><o:p></o:p></p>
</div>
<br>
<br>
<font color="black"> <font size="1">
--------------------
<br>
This e-mail message (including attachments) is for the sole use of the intended recipient(s). It contains confidential, <br>
proprietary or legally protected information which is the property of Landerholm, P.S. or its clients. Any unauthorized <br>
disclosure or use of the contents of this e-mail is strictly prohibited. If you have received this e-mail in error, notify the sender <br>
immediately and destroy all copies of the original message.
<br>
--------------------
</font></font>
</font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></font></body></html>