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<p class="MsoNormal">In the particular case I have, it’s failure of an oven/range and it hasn’t been replaced for weeks. Thanks Kaitlyn—looks like RCW 59.18.090 answered my question, in preserving court action as a remedy if the tenant doesn’t want to deduct
from rent.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Sincerely,<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal">206-625-0092<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:eric@sayrelawoffices.com"><span style="color:#0563C1">eric@sayrelawoffices.com</span></a><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><b><span style="background:aqua;mso-highlight:aqua">Covid-19 Update -
</span></b>All attorneys are working remotely during regular business hours and are available via email and by phone. Videoconferencing also is available. Signing of estate planning documents can be completed and will be handled on a case-by-case basis. Please
direct mail and deliveries to the Seattle office.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Kaitlyn Jackson<br>
<b>Sent:</b> Tuesday, October 26, 2021 1:26 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Tenant remedy for LL failure to repair - restricted to repair & deduct from rent?<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">It depends on the defect, in my opinion and based on some review of some case law. With a particular eye at case law, the Landlord Tenant Act has been amended several times since 2010 so I think some case law on this topic is out-dated
and overridden by new terms in the Act. That said, I think it depends on what the defect is - is it a habitability issue or is it a broken dishwasher? Did it cause personally injury or inconvenience to the tenant? I think the devil is in the details on that
front. <o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<h3 style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<span style="font-family:"Open Sans",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.090"><span style="color:#2B674D">59.18.090</span></a><o:p></o:p></span></h3>
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<h3 style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<span style="font-family:"Open Sans",sans-serif;color:black">Landlord's failure to remedy defective condition</span><span style="font-family:"Times New Roman",serif;color:black">—</span><span style="font-family:"Open Sans",sans-serif;color:black">Tenant's choice
of actions.<o:p></o:p></span></h3>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">If, after receipt of written notice, and expiration of the applicable period of time, as provided in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.070"><b><span style="color:#2B674D">59.18.070</span></b></a>,
the landlord fails to remedy the defective condition within a reasonable time the tenant may:<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(1) Terminate the rental agreement and quit the premises upon written notice to the landlord without further obligation under the rental
agreement, in which case he or she shall be discharged from payment of rent for any period following the quitting date, and shall be entitled to a pro rata refund of any prepaid rent, and shall receive a full and specific statement of the basis for retaining
any of the deposit together with any refund due in accordance with RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.280"><b><span style="color:#2B674D">59.18.280</span></b></a>;<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(2) Bring an action in an appropriate court, or at arbitration if so agreed, for any remedy provided under this chapter or otherwise
provided by law; or<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(3) Pursue other remedies available under this chapter.<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">[ <a href="http://lawfilesext.leg.wa.gov/biennium/2009-10/Pdf/Bills/Session%20Laws/Senate/6239-S.SL.pdf?cite=2010%20c%208%20%C2%A7%2019020"><b><span style="color:#2B674D">2010
c 8 § 19020</span></b></a>; <a href="http://leg.wa.gov/CodeReviser/documents/sessionlaw/1973ex1c207.pdf?cite=1973%201st%20ex.s.%20c%20207%20%C2%A7%209"><b><span style="color:#2B674D">1973 1st ex.s. c 207 § 9</span></b></a>.]<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<h3 style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<span style="font-family:"Open Sans",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.100"><span style="color:#2B674D">59.18.100</span></a><o:p></o:p></span></h3>
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<h3 style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<span style="font-family:"Open Sans",sans-serif;color:black">Landlord's failure to carry out duties</span><span style="font-family:"Times New Roman",serif;color:black">—</span><span style="font-family:"Open Sans",sans-serif;color:black">Repairs effected by
tenant</span><span style="font-family:"Times New Roman",serif;color:black">—</span><span style="font-family:"Open Sans",sans-serif;color:black">Procedure</span><span style="font-family:"Times New Roman",serif;color:black">—</span><span style="font-family:"Open Sans",sans-serif;color:black">Deduction
of cost from rent</span><span style="font-family:"Times New Roman",serif;color:black">—</span><span style="font-family:"Open Sans",sans-serif;color:black">Limitations.<o:p></o:p></span></h3>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(1) If, at any time during the tenancy, the landlord fails to carry out any of the duties imposed by RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.060"><b><span style="color:#2B674D">59.18.060</span></b></a>,
and notice of the defect is given to the landlord pursuant to RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.070"><b><span style="color:#2B674D">59.18.070</span></b></a>, the tenant may submit to the landlord or his or her designated agent
by first-class mail or in person a good faith estimate by the tenant of the cost to perform the repairs necessary to correct the defective condition if the repair is to be done by licensed or registered persons, or if no licensing or registration requirement
applies to the type of work to be performed, the cost if the repair is to be done by responsible persons capable of performing such repairs. Such estimate may be submitted to the landlord at the same time as notice is given pursuant to RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.070"><b><span style="color:#2B674D">59.18.070</span></b></a>.
The remedy provided in this section shall not be available for a landlord's failure to carry out the duties in *RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.060"><b><span style="color:#2B674D">59.18.060</span></b></a> (9) and (14). If the
tenant utilizes this section for repairs pursuant to RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.060"><b><span style="color:#2B674D">59.18.060</span></b></a>(6), the tenant shall promptly provide the landlord with a key to any new or replaced
locks. The amount the tenant may deduct from the rent may vary from the estimate, but cannot exceed the two-month limit as described in subsection (2) of this section.<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(2) If the landlord fails to commence remedial action of the defective condition within the applicable time period after receipt of notice
and the estimate from the tenant, the tenant may contract with a licensed or registered person, or with a responsible person capable of performing the repair if no license or registration is required, to make the repair. Upon the completion of the repair and
an opportunity for inspection by the landlord or his or her designated agent, the tenant may deduct the cost of repair from the rent in an amount not to exceed the sum expressed in dollars representing two month's rental of the tenant's unit per repair. When
the landlord must commence to remedy the defective condition within ten days as provided in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.070"><b><span style="color:#2B674D">59.18.070</span></b></a>(3), the tenant cannot contract for repairs
for ten days after notice or two days after the landlord receives the estimate, whichever is later. The total costs of repairs deducted in any twelve-month period under this subsection shall not exceed the sum expressed in dollars representing two month's
rental of the tenant's unit.<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><u><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(3) If the landlord fails to carry out the duties imposed by RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.060"><b><span style="color:#2B674D">59.18.060</span></b></a> within
the applicable time period,</span></u><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">
<b>and if the cost of repair does not exceed one month's rent,</b> including the cost of materials and labor, which shall be computed at the prevailing rate in the community for the performance of such work, and if repair of the condition need not by law be
performed only by licensed or registered persons, and if the tenant has given notice under RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.070"><b><span style="color:#2B674D">59.18.070</span></b></a>, although no estimate shall be necessary
under this subsection, the tenant may repair the defective condition in a workmanlike manner and upon completion of the repair and an opportunity for inspection, the tenant may deduct the cost of repair from the rent. Repairs under this subsection are limited
to defects within the leased premises.<u> The cost per repair shall not exceed one month's rent of the unit and the total costs of repairs deducted in any twelve-month period under this subsection shall not exceed one month's rent of the unit.</u><o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(4) The provisions of this section shall not:<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(a) Create a relationship of employer and employee between landlord and tenant; or<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(b) Create liability under the workers' compensation act; or<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(c) Constitute the tenant as an agent of the landlord for the purposes of **RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=60.04.010"><b><span style="color:#2B674D">60.04.010</span></b></a> and <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=60.04.040"><b><span style="color:#2B674D">60.04.040</span></b></a>.<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(5) Any repair work performed under the provisions of this section shall comply with the requirements imposed by any applicable code,
statute, ordinance, or regulation. A landlord whose property is damaged because of repairs performed in a negligent manner may recover the actual damages in an action against the tenant.<o:p></o:p></span></p>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">(6) Nothing in this section shall prevent the tenant from agreeing with the landlord to undertake the repairs himself or herself in return
for cash payment or a reasonable reduction in rent. Any such agreement does not alter the landlord's obligations under this chapter.<o:p></o:p></span></p>
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<h3 style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<span style="font-family:"Open Sans",sans-serif;color:black">RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.120"><span style="color:#2B674D">59.18.120</span></a><o:p></o:p></span></h3>
</div>
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<h3 style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:7.5pt;margin-left:0in">
<span style="font-family:"Open Sans",sans-serif;color:black">Defective condition</span><span style="font-family:"Times New Roman",serif;color:black">—</span><span style="font-family:"Open Sans",sans-serif;color:black">Unfeasible to remedy defect</span><span style="font-family:"Times New Roman",serif;color:black">—</span><span style="font-family:"Open Sans",sans-serif;color:black">Termination
of tenancy.<o:p></o:p></span></h3>
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<p class="MsoNormal" style="text-indent:.5in"><span style="font-size:12.0pt;font-family:"Open Sans",sans-serif;color:black">If a court or arbitrator determines a defective condition as described in RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.060"><b><span style="color:#2B674D">59.18.060</span></b></a> to
be so substantial that it is unfeasible for the landlord to remedy the defect within the time allotted by RCW <a href="http://app.leg.wa.gov/RCW/default.aspx?cite=59.18.070"><b><span style="color:#2B674D">59.18.070</span></b></a>, and that the tenant should
not remain in the dwelling unit in its defective condition, the court or arbitrator may authorize the termination of the tenancy: PROVIDED, That the court or arbitrator shall set a reasonable time for the tenant to vacate the premises.<o:p></o:p></span></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Mon, Oct 25, 2021 at 10:20 AM Eric Nelsen <<a href="mailto:eric@sayrelawoffices.com">eric@sayrelawoffices.com</a>> wrote:<o:p></o:p></p>
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<blockquote style="border:none;border-left:solid #CCCCCC 1.0pt;padding:0in 0in 0in 6.0pt;margin-left:4.8pt;margin-right:0in">
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Tenant has an option to deduct from rent the cost of repair that the landlord has failed to do, if they follow the procedure under
<a href="https://app.leg.wa.gov/RCW/default.aspx?cite=59.18.100" target="_blank">
RCW 59.18.100</a>.<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">Can the Tenant, instead of following the procedure, elect to complete the repair
<i>without</i> deduction of rent, and then sue the landlord for the cost of the repair? Assuming of course that the Tenant has previously notified the Landlord of the needed repair and the Landlord has not timely responded.<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">Sincerely,<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">Eric<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">Eric C. Nelsen<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Sayre Law Offices, PLLC<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">1417 31st Ave South<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Seattle WA 98144-3909<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">206-625-0092<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:eric@sayrelawoffices.com" target="_blank">eric@sayrelawoffices.com</a><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"><b><span style="color:black;background:aqua">Covid-19 Update -
</span></b>All attorneys are working remotely during regular business hours and are available via email and by phone. Videoconferencing also is available. Signing of estate planning documents can be completed and will be handled on a case-by-case basis. Please
direct mail and deliveries to the Seattle office.<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>
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<p class="MsoNormal"><br clear="all">
<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">-- <o:p></o:p></p>
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<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>
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<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>
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<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>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:12.0pt;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="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<span style="font-size:12.0pt;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-size:12.0pt;font-family:"Tahoma",sans-serif;color:#222222">We
will continue to advise and support our clients throughout this health emergency.</span><span style="font-size:12.0pt;color:#222222"><o:p></o:p></span></p>
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<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-size:12.0pt;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.
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