<div dir="ltr">ESHB 1236 in Section 6 speaks to the reenactment and amendments to RCW 59.12. It specifically reenacts the 20 day provision (the significant changes relate to RCW 59.18). So, in short, evictions under RCW 59.12 can move forward under the current "Bridge" proclamation (or, what I'm calling the "Not Proclamation-Proclamation"). <div><br></div><div>KJ</div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Mon, Jul 12, 2021 at 4:35 PM Josh Grant <<a href="mailto:jgrant@accima.com">jgrant@accima.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
<div lang="EN-US" style="overflow-wrap: break-word;" dir="ltr">
<div dir="ltr">
<div style="font-size:14pt;font-family:Calibri;color:rgb(0,0,0)">
<div><font size="4">The proclamation 20-19 does say </font></div>
<div><font size="4">“Permissible Unlawful Detainer Actions</font></div>
<div> <font size="4">Excepting the prohibitions stated herein,
all other allowable evictions under ESHB 1236 and ... RCW 59.18.. may proceed as
otherwise allowed by law”.</font></div>
<div><font size="4"></font> </div>
<div><font size="4">RCW 59.12 isn’t mentioned, but that seems to mean RCW 59.12
evictions were never a part of the moratorium?</font></div>
<div><font size="4"></font> </div>
<div style="font-size:14pt;font-family:Calibri;color:rgb(0,0,0)">
<div dir="ltr">
<div style="font-size:14pt;font-family:Calibri;color:rgb(0,0,0)">
<div><strong><span style="font-size:18pt;color:rgb(0,64,128)">Joshua F.
Grant</span></strong><span style="color:rgb(0,64,128)"><br></span><span style="color:black"><img title="advocates" style="border-width: 0px; border-style: initial; border-color: initial; background-image: none; padding-top: 0px; padding-left: 0px; display: inline; padding-right: 0px;" border="0" alt="advocates" src="cid:17a9d15200681e195781" width="207" height="43"><br></span><span style="font-size:11pt;color:rgb(0,64,128)">P.
O. Box 619<br>Wilbur, WA 99185<br>509 647 5578</span><span style="color:black"><u></u><u></u></span></div></div></div></div>
<div style="font-size:small;text-decoration:none;font-family:Calibri;font-weight:normal;color:rgb(0,0,0);font-style:normal;display:inline">
<div style="font:10pt tahoma">
<div> </div>
<div style="background:rgb(245,245,245)">
<div><b>From:</b> <a title="Deric@hbjlaw.com">Deric
Young</a> </div>
<div><b>Sent:</b> Monday, July 12, 2021 4:10 PM</div>
<div><b>To:</b> <a title="wsbarp@lists.wsbarppt.com">WSBA Real Property
Listserv</a> </div>
<div><b>Subject:</b> Re: [WSBARP] Removing Squatters</div></div></div>
<div> </div></div>
<div style="font-size:small;text-decoration:none;font-family:Calibri;font-weight:normal;color:rgb(0,0,0);font-style:normal;display:inline">
<div class="gmail-m_2236203447802058695WordSection1">
<p class="MsoNormal">Doesn’t matter. Owner gave them permission to occupy
premises. Permission has been withdrawn. “The tenancy was terminated
when demand for possession was made upon the land, and the only possible right
plaintiff may have had thereafter was a reasonable time within which to
vacate.” Najewitz v. Seattle, 21 Wash. 2d 656, 659 (1944). We just
obtained a writ of ejectment last Friday where deceased had a permissive
roommate. We gave a 60 day notice only because the moratorium required it
when served. However, unlike in tenancies, we did not re-serve a 90 day
because 1236 did not apply and judge agreed. <u></u><u></u></p>
<p class="MsoNormal"><u></u><u></u> </p>
<div>
<p class="MsoNormal">Deric N. Young, Attorney at Law<u></u><u></u></p>
<p class="MsoNormal">Jack W. Hanemann, P.S.<u></u><u></u></p>
<p class="MsoNormal">2120 State Ave N.E., Suite 101<u></u><u></u></p>
<p class="MsoNormal">Olympia, Washington 98506<u></u><u></u></p>
<p class="MsoNormal">Phone: (360) 357-3501<u></u><u></u></p>
<p class="MsoNormal">Fax: (360) 357-2299<u></u><u></u></p>
<p class="MsoNormal">Email: <a href="mailto:deric@hbjlaw.com" target="_blank">deric@hbjlaw.com</a><u></u><u></u></p>
<p class="MsoNormal"><u></u><u></u> </p>
<p class="MsoNormal">This e-mail message and any attachments are confidential and
may be privileged. If you are not the intended recipient, please notify
<a href="mailto:deric@hbjlaw.com" target="_blank">deric@hbjlaw.com</a> immediately by replying to this message and destroy all copies
of this message including all attachments.<u></u><u></u></p></div>
<p class="MsoNormal"><u></u><u></u> </p>
<div>
<div style="border-width:1pt medium medium;border-style:solid none none;border-top-color:rgb(225,225,225);border-right-color:initial;border-bottom-color:initial;padding:3pt 0in 0in;border-left-color:initial">
<p class="MsoNormal"><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><a href="mailto:Jeff@bellanddavispllc.com" target="_blank">Jeff@bellanddavispllc.com</a><br><b>Sent:</b> Monday, July 12, 2021 3:45
PM<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> Re: [WSBARP] Removing
Squatters<u></u><u></u></p></div></div>
<p class="MsoNormal"><u></u><u></u> </p>
<p class="MsoNormal">They have been there about a year. <u></u><u></u></p>
<p class="MsoNormal"><u></u><u></u> </p>
<p class="MsoNormal"><u></u><u></u> </p>
<p class="MsoNormal">Jeff<u></u><u></u></p>
<p class="MsoNormal"><u></u><u></u> </p>
<p class="MsoNormal"><b><span style="font-family:Tahoma,sans-serif">W. Jeff
Davis<u></u><u></u></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black">BELL
& DAVIS PLLC</span></b><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black"><br>P.O.
Box 510<u></u><u></u></span></p>
<p class="MsoNormal"><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black">720 E.
Washington Street, Suite 105<br>Sequim WA 98382<br>Phone: (360) 683.1129
<br>Fax: (360) 683.1258 <br>email: </span><span style="font-size:10pt;font-family:Tahoma,sans-serif"><a><span style="color:rgb(5,99,193)">jeff@bellanddavispllc.com</span></a><span style="color:black"><br></span></span><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.bellanddavispllc.com_&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=8mUhW5W7caPbHGpK15Oedg&m=ozmEVOXSulMx40UvtX-_9c49jIpSKjIGPm60pDvPZ9A&s=9WJJWCVpszu1z9V38Pz12K7QjosH3JKSwuCwoG__hjo&e=" target="_blank"><span style="font-size:10pt;font-family:Tahoma,sans-serif">www.bellanddavispllc.com</span></a><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black"><br> <br>The
information contained in this e-mail message may be privileged, confidential,
and protected from disclosure. If you are not the intended recipient, any
dissemination, distribution, or copying is strictly prohibited. If you think
that you have received this e-mail message in error, please e-mail the sender at
</span><a><span style="font-size:10pt;font-family:Tahoma,sans-serif">info@bellanddavispllc.com</span></a><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black">
or call 360.683.1129.</span><span style="font-size:10pt;font-family:Tahoma,sans-serif"><u></u><u></u></span></p>
<p class="MsoNormal"><b><u></u><u></u></b> </p>
<p class="MsoNormal"><u></u><u></u> </p>
<div style="border-width:1pt medium medium;border-style:solid none none;border-top-color:rgb(225,225,225);border-right-color:initial;border-bottom-color:initial;padding:3pt 0in 0in;border-left-color:initial">
<p class="MsoNormal"><b>From:</b> <a>wsbarp-bounces@lists.wsbarppt.com</a>
<<a>wsbarp-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Kaitlyn
Jackson<br><b>Sent:</b> Monday, July 12, 2021 2:06 PM<br><b>To:</b> WSBA Real
Property Listserv <<a>wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b>
Re: [WSBARP] Removing Squatters<u></u><u></u></p></div>
<p class="MsoNormal"><u></u><u></u> </p>
<div>
<p class="MsoNormal">This is an ejectment (possibly with quiet title). How long
have the occupants been on the property? <u></u><u></u></p></div>
<p class="MsoNormal"><u></u><u></u> </p>
<div>
<div>
<p class="MsoNormal">On Mon, Jul 12, 2021 at 2:04 PM
<<a>Jeff@bellanddavispllc.com</a>> wrote:<u></u><u></u></p></div>
<blockquote style="border-width:medium medium medium 1pt;border-style:none none none solid;border-top-color:initial;border-right-color:initial;border-bottom-color:initial;padding:0in 0in 0in 6pt;border-left-color:rgb(204,204,204);margin:5pt 0in 5pt 4.8pt">
<div>
<div>
<p class="MsoNormal">Listmates:<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal">Clients allowed
acquaintances to move their RV onto client’s property until they got back on
their feet. No rent was charged. Now the people appear to be
attempting to take over a portion of the property for themselves. They
have installed fencing around a portion of the RV; they removed trees and
shrubs; they took over a garage; they even brought a large pet snake onto the
property which they were told before, they could not due. They even told
a Sheriff Deputy that they own the property (in order to have an abandoned
care removed). The clients want these people to move.<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal">I am not sure if
this situation arises to a landlord-tenant relationship covered by the
moratorium, but I assume courts will treat it as such. If it is not a
landlord-tenant relationship; are ejectment actions still available?
Your ideas would be helpful<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal">Jeff
Davis<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal"><b><span style="font-family:Tahoma,sans-serif">W. Jeff
Davis</span></b><u></u><u></u></p>
<p class="MsoNormal"><b><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black">BELL
& DAVIS PLLC</span></b><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black"><br>P.O.
Box 510</span><u></u><u></u></p>
<p class="MsoNormal"><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black">720 E.
Washington Street, Suite 105<br>Sequim WA 98382<br>Phone: (360) 683.1129
<br>Fax: (360) 683.1258 <br>email: </span><span style="font-size:10pt;font-family:Tahoma,sans-serif"><a><span style="color:rgb(5,99,193)">jeff@bellanddavispllc.com</span></a><span style="color:black"><br></span></span><a href="https://urldefense.proofpoint.com/v2/url?u=http-3A__www.bellanddavispllc.com_&d=DwMFaQ&c=euGZstcaTDllvimEN8b7jXrwqOf-v5A_CdpgnVfiiMM&r=8mUhW5W7caPbHGpK15Oedg&m=ozmEVOXSulMx40UvtX-_9c49jIpSKjIGPm60pDvPZ9A&s=9WJJWCVpszu1z9V38Pz12K7QjosH3JKSwuCwoG__hjo&e=" target="_blank"><span style="font-size:10pt;font-family:Tahoma,sans-serif">www.bellanddavispllc.com</span></a><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black"><br> <br>The
information contained in this e-mail message may be privileged, confidential,
and protected from disclosure. If you are not the intended recipient, any
dissemination, distribution, or copying is strictly prohibited. If you think
that you have received this e-mail message in error, please e-mail the sender
at </span><a><span style="font-size:10pt;font-family:Tahoma,sans-serif">info@bellanddavispllc.com</span></a><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:black">
or call 360.683.1129.</span><u></u><u></u></p>
<p class="MsoNormal"><b> </b><u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p></div></div>
<p class="MsoNormal">***Disclaimer: Please note that RPPT listserv participation
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<p class="MsoNormal"><br clear="all"><u></u><u></u></p>
<div>
<p class="MsoNormal"><u></u><u></u> </p></div>
<p class="MsoNormal">-- <u></u><u></u></p>
<div>
<div>
<div>
<div>
<div>
<p class="MsoNormal" style="background:white"><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:rgb(102,102,102)">Thank
you,</span><span style="font-size:9.5pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p></div>
<p class="MsoNormal"><span style="font-size:10pt;font-family:Arial,sans-serif;font-variant:small-caps;background:white;color:rgb(102,102,102)"><br></span><span style="font-size:13.5pt;font-family:Tahoma,sans-serif;font-variant:small-caps;background:white;color:rgb(102,102,102)">K</span><span style="font-size:10pt;font-family:Tahoma,sans-serif;font-variant:small-caps;background:white;color:rgb(102,102,102)">aitlyn</span><span style="font-size:7.5pt;font-family:Tahoma,sans-serif;font-variant:small-caps;background:white;color:rgb(102,102,102)">
</span><span style="font-size:13.5pt;font-family:Tahoma,sans-serif;font-variant:small-caps;background:white;color:rgb(102,102,102)">R.
J</span><span style="font-size:10pt;font-family:Tahoma,sans-serif;font-variant:small-caps;background:white;color:rgb(102,102,102)">ackson</span><span style="font-size:13.5pt;font-family:Arial,sans-serif;font-variant:small-caps;background:white;color:rgb(102,102,102)">
|</span><span style="font-size:13.5pt;font-family:Arial,sans-serif;font-variant:small-caps;background:white;color:rgb(136,136,136)">
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</span><span style="font-size:9.5pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><br></span><span style="font-size:10pt;font-family:Tahoma,sans-serif;background:white;color:rgb(102,102,102)">130
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<p class="MsoNormal" style="background:white"><span style="font-size:10pt;font-family:Tahoma,sans-serif;font-variant:small-caps;color:rgb(61,133,198)">t:
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<p class="MsoNormal"><span style="font-size:12pt;font-family:Tahoma,sans-serif;background:rgb(255,242,204);color:rgb(34,34,34)">Covid-19
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<a href="http://mailman.fsr.com/mailman/listinfo/wsbarp" rel="noreferrer" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbarp</a></blockquote></div><br clear="all"><div><br></div>-- <br><div dir="ltr" class="gmail_signature"><div dir="ltr"><div><div dir="ltr"><div style="color:rgb(34,34,34);font-family:arial,sans-serif;font-size:12.8px;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)"><span style="font-family:tahoma,sans-serif"><font size="2"><span style="color:rgb(102,102,102)"><span style="line-height:19.5px">Thank you,</span></span></font><font color="#888888"><span style="color:rgb(102,102,102)"><span style="font-variant:small-caps;font-size:13.5pt"><b><font size="2"><br></font></b></span></span></font></span></div><font style="font-family:arial,sans-serif;font-size:12.8px;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)" color="#888888"><span style="color:rgb(102,102,102)"><span style="font-variant:small-caps;font-size:13.5pt"><font size="2"><br></font></span></span></font><font style="font-family:arial,sans-serif;font-size:12.8px;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)" color="#888888"><span style="color:rgb(102,102,102)"><span style="font-variant:small-caps;font-size:13.5pt"><font size="2"><span style="font-family:tahoma,sans-serif"><font size="4"><font size="1"><font size="4">K</font><font size="2">aitlyn</font> <font size="4">R. J</font><font size="2">ackson</font></font></font></span></font><span> </span>|<font color="#888888"><span> </span></font><span style="font-family:tahoma,sans-serif"><font size="1"><font size="4">A</font><font size="2">ttorney</font></font></span><font size="1"><span></span></font>|<font size="4"><span> </span><span style="font-family:tahoma,sans-serif">D</span></font><font size="1">IMENSION</font><span> </span><span style="font-family:tahoma,sans-serif"><font size="4">L</font></span><font size="1" color="#888888">AW</font><font size="4"><span> </span><span style="font-family:tahoma,sans-serif">G</span></font><font size="1" color="#888888">ROUP</font><span style="font-family:tahoma,sans-serif"><font size="4"><span> </span><font size="4" color="#888888">P</font></font></span><font size="1">LLC </font></span></span><span style="color:rgb(31,73,125);font-size:13px"></span></font><br style="color:rgb(34,34,34);font-family:arial,sans-serif;font-size:12.8px;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)"><font style="font-family:arial,sans-serif;font-size:12.8px;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)" color="#888888"><span style="color:rgb(31,73,125);font-size:13px"></span><font size="2"><span style="font-variant:small-caps;color:rgb(31,73,125)"><span style="color:rgb(102,102,102)"></span></span></font></font><font style="color:rgb(34,34,34);font-family:arial,sans-serif;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)" size="2"><span style="font-family:tahoma,sans-serif"><span style="color:rgb(102,102,102)">130 Andover Park East, Suite 300 | Tukwila, WA 98188</span></span></font><div style="font-family:arial,sans-serif;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);color:rgb(136,136,136);font-size:13px"><span style="font-family:tahoma,sans-serif"><font size="2"><span style="color:rgb(102,102,102)"><span style="line-height:19.5px"><span style="color:rgb(255,0,0)"><span style="color:rgb(246,178,107)"><span><font color="#888888"><font size="1"><span style="font-variant:small-caps;color:rgb(31,73,125)"><font size="2"><span style="color:rgb(61,133,198)">t:<span> </span><u><a value="+12063891643">206.973.3500<span> </span></a></u>| f:<span> </span><u><a value="+12063891708">206.577.5090</a></u>|<span> </span></span></font></span></font></font><span style="color:rgb(61,133,198)"><span style="font-variant:small-caps"><span style="font-variant:small-caps">e:<span> </span><u><a value="+12063891708">kaitlyn@dimensionlaw.com</a></u></span></span><span style="font-variant:small-caps">|<font color="#888888"><span> </span></font><a href="http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span></span></span></span></span></span></span></font></span></div><div style="font-family:arial,sans-serif;font-style:normal;font-weight:400;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);color:rgb(136,136,136);font-size:13px"><span style="font-family:tahoma,sans-serif"><font size="2"><span style="color:rgb(102,102,102)"><span style="line-height:19.5px"><span style="color:rgb(255,0,0)"><span style="color:rgb(246,178,107)"><span><span style="color:rgb(61,133,198)"><br></span></span></span></span></span></span></font></span></div><div style="font-style:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;color:rgb(136,136,136);font-size:13px"><p class="MsoNormal" style="color:rgb(34,34,34);font-size:small"><font face="tahoma, sans-serif"><span style="background-image:initial;background-position:initial;background-repeat:initial"><span style="background-color:rgb(255,242,204)">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></font></p><p class="MsoNormal" style="color:rgb(34,34,34);font-size:small;text-align:justify"><span style="background-color:rgb(255,255,255)"><font face="tahoma, sans-serif">All attorneys and staff are working remotely regular business hours and are available via email and by phone. Videoconferencing also is available. </font></span><span style="font-family:tahoma,sans-serif;text-align:start">We will continue to advise and support our clients throughout this health emergency.</span></p></div></div></div></div></div>
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<span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:rgb(61,133,198)">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:rgb(11,83,148)"> </span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:gray">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><font style="color:rgb(34,34,34);font-size:12.8px;font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255)" face="Arial, sans-serif"><span style="font-size:16px"> </span></font><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:rgb(79,129,189)">IRS CIRCULAR 230 DISCLAIMER:</span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:blue"> </span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:navy"> </span><span style="font-style:normal;font-weight:normal;letter-spacing:normal;text-align:start;text-indent:0px;text-transform:none;white-space:normal;word-spacing:0px;background-color:rgb(255,255,255);font-size:7.5pt;font-family:Tahoma,sans-serif;color:gray">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. <br></span>