<div dir="ltr"><font face="arial, sans-serif"><font color="#000000">I don't think the AG's opinion is the end all in this scenario. However, I think that if the Camp has allowed owners to use the property as a residence for that long, then it's not really a camp for those particular people (anymore). Similar to the circumstance where an owner of a short term residential rental property (STR) lets people remain in the residence for 30 days or more - now it's not a STR but is now subject to the RLTA. That being said, if these were the only individuals staying that long, then I'm not sure I buy the AG's position that the entire property's use is now subject to 59.20. Rather, just these individuals' space might be. So you COULD argue that if this is the only space that has been used for a year or more in this way, that it does not qualify as a "Mobile Home Park" under RCW 59.20 because<span style="font-size:16px;text-indent:48px"> "Mobile home park,"... is defined by RCW 59.20.030(14) and is rented or held out for rent to others for the placement of <u style="">two or more mobile homes</u>, manufactured homes, or park models for the primary purpose of production of income, <u style="">except where such real property is rented or held out for rent for seasonal recreational purpose only and is not intended for year-round occupancy..."</u></span></font></font><div><br></div><div>I have always struggled with this idea that the MLTA would include RVs which can just be driven away without all the effort of costs of moving a manufactured home. </div><div><br></div><div>Kaitlyn</div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Wed, Feb 16, 2022 at 1:28 PM <<a href="mailto:Jeff@bellanddavispllc.com">Jeff@bellanddavispllc.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;"><div class="gmail-m_8073386020147011311WordSection1"><p class="MsoNormal">A camp is intended to be truly short term.   A few days, weeks.  Here, of course, the clients allow the RV’s to stay for months.  Usually no one stays that long as these are intended to be vacation destinations.  Which law applies, in some cases, depends on how long the camp/park allow people to stay.  I have seen some limit stays to no more than three months, or even six months; but then requires the RV’s to be moved.  If the AG is involved, to them its fatal to allow an RV stay more than a year;  even if it can start up and move, the AG will consider the RV camp to now be a manufactured home community.<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 href="mailto:jeff@bellanddavispllc.com" target="_blank"><span style="color:rgb(5,99,193)">jeff@bellanddavispllc.com</span></a><span style="color:black"><br></span></span><a href="http://www.bellanddavispllc.com/" 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 href="mailto:info@bellanddavispllc.com" target="_blank"><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-right:none;border-bottom:none;border-left:none;border-top:1pt solid rgb(225,225,225);padding:3pt 0in 0in"><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>Kaitlyn Jackson<br><b>Sent:</b> Wednesday, February 16, 2022 1:19 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] RV Park Eviction<u></u><u></u></p></div><p class="MsoNormal"><u></u> <u></u></p><div><p class="MsoNormal">What's the difference between a "Camp" and a "Park"? <u></u><u></u></p></div><p class="MsoNormal"><u></u> <u></u></p><div><div><p class="MsoNormal">On Wed, Feb 16, 2022 at 11:47 AM <<a href="mailto:Jeff@bellanddavispllc.com" target="_blank">Jeff@bellanddavispllc.com</a>> wrote:<u></u><u></u></p></div><blockquote style="border-top:none;border-right:none;border-bottom:none;border-left:1pt solid rgb(204,204,204);padding:0in 0in 0in 6pt;margin-left:4.8pt;margin-right:0in"><div><div><p class="MsoNormal">Listmates,<u></u><u></u></p><p class="MsoNormal"> <u></u><u></u></p><p class="MsoNormal">Clients own a true RV Camp, not a manufactured home Park.  Several tenants, paying monthly, have stop paying rent.  I believe these evictions fall under either RCW 59.18 or RCW 59.12; however, RCW 59.20 has some references to both prior statutes (see RCW 59.20.040).  I ran into a situation where the WA AG took the position if RV parks allowed people to stay for more than a year, they are governed by RCW 59.20.  I want to avoid 59.20 and would much rather use 59.12 and/ 59.18 (even with all the changes).  What do you think?<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 href="mailto:jeff@bellanddavispllc.com" target="_blank"><span style="color:rgb(5,99,193)">jeff@bellanddavispllc.com</span></a><span style="color:black"><br></span></span><a href="http://www.bellanddavispllc.com/" 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 href="mailto:info@bellanddavispllc.com" target="_blank"><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 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><u></u><u></u></p></blockquote></div><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><p class="MsoNormal" style="background:white"><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">Thank you,</span><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="margin-bottom:12pt;background:white"><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"> <u></u><u></u></span></p><p class="MsoNormal" style="background:white"><span style="font-size:13.5pt;font-family:Garamond,serif;color:rgb(68,84,106)">Kaitlyn R. Jackson, Attorney</span><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white"><span style="font-size:13.5pt;font-family:Garamond,serif;color:rgb(68,84,106)">Dimension Law Group, PLLC</span><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white"><b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">Office:</span></b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">  206-973-3500│<b>Fax:</b>  206-577-5090</span><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white"><b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">Email: </span></b><u><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">kaitlyn@<a href="http://dimensionlaw.com/" target="_blank"><span style="color:rgb(17,85,204)">dimensionlaw.com</span></a></span></u><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white"><b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)"><a href="http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span></b><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white"><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">130 Andover Park East, Suite 300, Tukwila, WA 98188</span><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:rgb(136,136,136)"> </span></b><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white"><b><i><u><span style="font-size:10pt;font-family:Arial,sans-serif;color:rgb(68,84,106);letter-spacing:0.3pt">Please note our office is closed November 24th through November 26th and December 24th through January 2nd. </span></u></i></b><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p><p class="MsoNormal" style="background:white"><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"> <u></u><u></u></span></p><p class="MsoNormal" style="background:white"><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(68,84,106)">PRIVILEGED AND CONFIDENTIAL:  This email (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 email is prohibited. If you have received this email in error, please immediately notify us by email, facsimile, or telephone; return the email to us at the email address below; and destroy all paper and electronic copies. </span><span style="font-size:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34)"><u></u><u></u></span></p></div><div><p class="MsoNormal" style="background:white"><span style="font-size:10pt;font-family:Arial,sans-serif"><u></u> <u></u></span></p></div><div><p class="MsoNormal" style="background:white"><b><u><span style="font-size:10pt;font-family:Tahoma,sans-serif;color:rgb(153,0,0)">Please note that I will be going on leave starting November 15, 2021 through April 1, 2022, and will not have access to phone or email. Please email <a href="mailto:Info@Dimensionlaw.com" target="_blank">Info@Dimensionlaw.com</a> to receive assistance.</span></u></b><u></u><u></u></p></div></div></div></div><p class="MsoNormal"><br><span style="font-size:7.5pt;font-family:Tahoma,sans-serif;color:rgb(61,133,198);background:white">PRIVILEGED AND CONFIDENTIAL:</span><span style="font-size:7.5pt;font-family:Tahoma,sans-serif;color:rgb(11,83,148);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:12pt;font-family:Arial,sans-serif;color:rgb(34,34,34);background:white">  </span><span style="font-size:7.5pt;font-family:Tahoma,sans-serif;color:r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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 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)"><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">Thank you,</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:12pt;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Arial,sans-serif"> </span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:13.5pt;font-family:Garamond,serif;color:rgb(68,84,106)">Kaitlyn R. Jackson, Attorney</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:13.5pt;font-family:Garamond,serif;color:rgb(68,84,106)">Dimension Law Group, PLLC</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">Office:</span></b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">  206-973-3500│<b>Fax:</b>  206-577-5090</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)"><b>Email: </b><u>kaitlyn</u><u>@<a href="http://dimensionlaw.com/" style="color:rgb(17,85,204)" target="_blank">dimensionlaw.com</a></u></span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><b><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)"><a href="http://www.dimensionlaw.com/" style="color:rgb(17,85,204)" target="_blank"><span style="color:blue">www.dimensionlaw.com</span></a></span></b><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Garamond,serif;color:rgb(68,84,106)">130 Andover Park East, Suite 300, Tukwila, WA 98188</span><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><b><span style="font-size:10pt;font-family:Arial,sans-serif;color:rgb(136,136,136)"> </span></b><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><b><i><u><span style="font-size:10pt;font-family:Arial,sans-serif;color:rgb(68,84,106);letter-spacing:0.3pt">Please note our office is closed November 24th through November 26th and December 24th through January 2nd. </span></u></i></b><span style="font-size:12pt;font-family:Arial,sans-serif"></span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:12pt;font-family:Arial,sans-serif"> </span></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"></p><p class="MsoNormal" style="margin-bottom:0in;font-family:Arial,Helvetica,sans-serif;font-size:small;line-height:normal;background-image:initial;background-position:initial;background-repeat:initial"><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(68,84,106)">PRIVILEGED AND CONFIDENTIAL:  </span><span style="font-size:10pt;font-family:Garamond,serif;color:rgb(68,84,106)">This email (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 email is prohibited. If you have received this email in error, please immediately notify us by email, facsimile, or telephone; return the email to us at the email address below; and destroy all paper and electronic copies. </span></p></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);font-size:13px"><span style="font-family:tahoma,sans-serif"><font size="2" color="#990000"><span style="line-height:19.5px"><u><br></u></span></font></span></div><div style="text-align:start;text-indent:0px;background-color:rgb(255,255,255)"><font size="2"><span style="line-height:19.5px"><font color="#990000"><u><b><font face="tahoma, sans-serif">Please note that I will be going on leave starting November 15, 2021 through April 1, 2022, and will n</font><font face="tahoma, sans-serif">ot have access to phone or email. Please email Info@Dimensionlaw.com to receive assistance.</font></b></u></font></span></font></div></div></div></div>

<br>
<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>