<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40"><head><meta http-equiv=Content-Type content="text/html; charset=utf-8"><meta name=Generator content="Microsoft Word 15 (filtered medium)"><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:Verdana;
        panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
        {font-family:"Segoe UI Emoji";
        panose-1:2 11 5 2 4 2 4 2 2 3;}
@font-face
        {font-family:Cambria;
        panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
        {font-family:Tahoma;
        panose-1:2 11 6 4 3 5 4 4 2 4;}
@font-face
        {font-family:Garamond;
        panose-1:2 2 4 4 3 3 1 1 8 3;}
@font-face
        {font-family:"Bodoni MT";
        panose-1:2 7 6 3 8 6 6 2 2 3;}
@font-face
        {font-family:"Viner Hand ITC";
        panose-1:3 7 5 2 3 5 2 2 2 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
        {margin:0in;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
a:link, span.MsoHyperlink
        {mso-style-priority:99;
        color:blue;
        text-decoration:underline;}
p.ridefaultsignature, li.ridefaultsignature, div.ridefaultsignature
        {mso-style-name:ri_default_signature;
        mso-margin-top-alt:auto;
        margin-right:0in;
        mso-margin-bottom-alt:auto;
        margin-left:0in;
        font-size:11.0pt;
        font-family:"Calibri",sans-serif;}
span.EmailStyle21
        {mso-style-type:personal-reply;
        font-family:"Calibri",sans-serif;
        color:windowtext;}
.MsoChpDefault
        {mso-style-type:export-only;
        font-size:10.0pt;}
@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 style='word-wrap:break-word'><div class=WordSection1><p class=MsoNormal>Ever since the IRS allowed the surviving spouse, who took title with the decedent as JTWROS, to receive a 100% step-up (or down) in basis, I have seen more married people using that form of ownership under the argument of avoiding probate.  However, if taking title as “H & W” causes heartache, I go with “a married couple.”<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Jeff<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><p class=MsoNormal><b><span style='font-family:"Tahoma",sans-serif'>W. Jeff Davis<o:p></o:p></span></b></p><p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>BELL & DAVIS PLLC</span></b><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'><br>P.O. Box 510<o:p></o:p></span></p><p class=MsoNormal><span style='font-size:10.0pt;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:10.0pt;font-family:"Tahoma",sans-serif'><a href="mailto:jeff@bellanddavispllc.com"><span style='color:#0563C1'>jeff@bellanddavispllc.com</span></a><span style='color:black'><br></span></span><a href="http://www.bellanddavispllc.com/" target="_blank"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>www.bellanddavispllc.com</span></a><span style='font-size:10.0pt;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"><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'>info@bellanddavispllc.com</span></a><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black'>  or call 360.683.1129.</span><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif'><o:p></o:p></span></p><p class=MsoNormal><b><o:p> </o:p></b></p></div><p class=MsoNormal><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><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com> <b>On Behalf Of </b>John McCrady<br><b>Sent:</b> Thursday, April 14, 2022 8:57 AM<br><b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br><b>Subject:</b> Re: [WSBARP] married persons deed listed as joint tenants with right of survivorship?<o:p></o:p></p></div></div><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>Yes, “a marital community” is vague enough to work all the time. <span style='font-family:"Segoe UI Emoji",sans-serif'>😊</span><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal>John McCrady<o:p></o:p></p><p class=MsoNormal>Counsel<o:p></o:p></p><p class=MsoNormal>Puget Sound Title Company<o:p></o:p></p><p class=MsoNormal>5350 Orchard Street West<o:p></o:p></p><p class=MsoNormal>University Place WA 98467<o:p></o:p></p><p class=MsoNormal>253-476-5721<o:p></o:p></p><p class=MsoNormal><a href="mailto:j.mccrady@pstitle.com"><span style='color:#0563C1'>j.mccrady@pstitle.com</span></a><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b><span style='font-size:13.0pt;font-family:"Bodoni MT",serif'>Beginning July 26, 2021, recording fees for most documents recorded in Washington <a href="https://www.piercecountywa.gov/DocumentCenter/View/105275/Recording-Fee-Schedule-Effective-Jul-25-2021-"><span style='color:#0563C1'>will increase by $100</span></a>. Please be sure to collect recording fees accordingly. Due to the above increase, our Reconveyance fees will also be increased by $100.00</span><o:p></o:p></b></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal style='margin-top:6.0pt'><b><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D'>WARNING-FRAUDULENT FUNDING INSTRUCTIONS </span></b><b><span style='font-size:4.0pt;font-family:"Arial",sans-serif;color:#1F497D'><o:p></o:p></span></b></p><p class=MsoNormal style='margin-top:6.0pt'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D'>Email hacking and fraud are on the rise to fraudulently misdirect funds.  Please call your escrow officer immediately using contact information found from an independent source, such as the sales contract or internet, to verify any funding instructions received.  We are not responsible for any wire sent by you to an incorrect bank account.<o:p></o:p></span></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><o:p> </o:p></p><p class=MsoNormal><b>From:</b> <a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbarp-bounces@lists.wsbarppt.com">wsbarp-bounces@lists.wsbarppt.com</a>> <b>On Behalf Of </b>Kaitlyn Jackson<br><b>Sent:</b> Wednesday, April 13, 2022 8:38 PM<br><b>To:</b> WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com">wsbarp@lists.wsbarppt.com</a>><br><b>Subject:</b> Re: [WSBARP] married persons deed listed as joint tenants with right of survivorship?<o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal>Carolyn -<o:p></o:p></p></div><div><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal>Sorry I'm late to the party on this one. I've been on leave but I wanted to jump in and say that I've been trying to leave words like "husband" or "wife" off of deeds because, well, it's not really PC and I've been caught making embarrassing assumptions which have corrected my ways. So don't learn the hard way like I did. Cheers! <o:p></o:p></p><p class=ridefaultsignature><i>Sent with <a href="https://f.xdref.com/?id=23E3jXAZ059505&from=wsbarp-bounces@lists.wsbarppt.com&to=j.mccrady@pstitle.com&url=https://www.rightinbox.com/?utm_source=signature"><span style='color:#A0D469'>Right Inbox</span></a></i><o:p></o:p></p><p class=MsoNormal><o:p> </o:p></p></div><p class=MsoNormal><o:p> </o:p></p><div><div><p class=MsoNormal>On Fri, Dec 10, 2021 at 1:16 PM John McCrady <<a href="mailto:j.mccrady@pstitle.com">j.mccrady@pstitle.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-top:5.0pt;margin-right:0in;margin-bottom:5.0pt'><div><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>I have not seen this from any local title company.  We do see it from the national entitles affiliated with national title insurers, none of whose names I will mention here.<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><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>John McCrady<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Counsel<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Puget Sound Title Company<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>5350 Orchard Street West<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>University Place WA 98467<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>253-476-5721<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><a href="mailto:j.mccrady@pstitle.com" target="_blank"><span style='color:#0563C1'>j.mccrady@pstitle.com</span></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='font-size:13.0pt;font-family:"Bodoni MT",serif'>Beginning July 26, 2021, recording fees for most documents recorded in Washington <a href="https://f.xdref.com/?id=23E3jXAZ059505&from=wsbarp-bounces@lists.wsbarppt.com&to=j.mccrady@pstitle.com&url=https://www.piercecountywa.gov/DocumentCenter/View/105275/Recording-Fee-Schedule-Effective-Jul-25-2021-" target="_blank"><span style='color:#0563C1'>will increase by $100</span></a>. Please be sure to collect recording fees accordingly. Due to the above increase, our Reconveyance fees will also be increased by $100.00</span></b><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='margin-top:6.0pt;mso-margin-bottom-alt:auto'><b><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D'>WARNING-FRAUDULENT FUNDING INSTRUCTIONS </span></b><o:p></o:p></p><p class=MsoNormal style='margin-top:6.0pt;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#1F497D'>Email hacking and fraud are on the rise to fraudulently misdirect funds.  Please call your escrow officer immediately using contact information found from an independent source, such as the sales contract or internet, to verify any funding instructions received.  We are not responsible for any wire sent by you to an incorrect bank account.</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;margin-bottom:12.0pt'><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#2E74B5'>***Due to the Covid 19 outbreak and with concern for the health and safety of our employees and community; our <b>University Place</b> lobby will remain locked during normal business hours. </span><b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#0066CC'>If you need to make an appointment or have any questions or concerns, please contact us at our main office at 253-474-4747.</span></b><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#0070C0'> </span><span style='font-size:10.0pt;font-family:"Verdana",sans-serif;color:#2E74B5'>We appreciate your patience during these uncertain times and look forward to consistently exceeding your expectations.***</span><o:p></o:p></p></div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'> <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>Carolyn Lake<br><b>Sent:</b> Friday, December 10, 2021 10:15 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] married persons deed listed as joint tenants with right of survivorship?<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 class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Is anyone noticing a trend of title companies drafting deeds to married person as “joint tenants with right of survivorship” as opposed to “ martial community” or “as husband and wife”  ?<o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'>Did I miss some change? <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><div><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><i><span style='font-size:12.0pt;font-family:"Cambria",serif;color:#1F497D'>Onward! </span></i></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><i><span style='font-size:12.0pt;font-family:"Viner Hand ITC";color:#1F497D'>Carolyn A. Lake </span></i></b><b><span style='font-size:12.0pt;font-family:"Cambria",serif;color:#C0504D'>.   </span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:black'>Goodstein Law Group PLLC – <b>501 South "G" Street - Tacoma, WA 98405</b></span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'>253.779.4000 office -</span><b><u><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:red'>253.229.6727 cell</span></u></b><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:#1F497D'> -253.779.4411 fax</span><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:10.0pt;font-family:"Times New Roman",serif;color:red'>Please contact GLG Attorneys directly via cell phone or email.  </span></b><o:p></o:p></p><p class=MsoNormal style='mso-margin-top-alt:auto;mso-margin-bottom-alt:auto'><b><span style='font-size:10.0pt;color:#1F497D'>CONFIDENTIALITY NOTICE: This email message may be protected by the attorney/client privilege, work product doctrine or other confidentiality protection. If you believe that it has been sent to you in error, do not read it. Please reply to the sender that you have received the message in error, and then delete it. Thank you.</span></b><o:p></o:p></p></div></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="https://f.xdref.com/?id=23E3jXAZ059505&from=wsbarp-bounces@lists.wsbarppt.com&to=j.mccrady@pstitle.com&url=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><p class=MsoNormal style='mso-margin-top-alt:auto;background:white'><span style='font-size:12.0pt;font-family:"Garamond",serif;color:#44546A'>Thank you,</span><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;margin-bottom:12.0pt;background:white;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'> <o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:13.5pt;font-family:"Garamond",serif;color:#44546A'>Kaitlyn R. Jackson, Senior Associate Attorney</span><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:13.5pt;font-family:"Garamond",serif;color:#44546A'>Dimension Law Group, PLLC</span><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial'><b><span style='font-size:12.0pt;font-family:"Garamond",serif;color:#44546A'>Office:</span></b><span style='font-size:12.0pt;font-family:"Garamond",serif;color:#44546A'>  206-973-3500│<b>Fax:</b>  206-577-5090</span><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial'><b><span style='font-size:12.0pt;font-family:"Garamond",serif;color:#44546A'>Email: </span></b><u><span style='font-size:12.0pt;font-family:"Garamond",serif;color:#44546A'>kaitlyn@<a href="https://f.xdref.com/?id=23E3jXAZ059505&from=wsbarp-bounces@lists.wsbarppt.com&to=j.mccrady@pstitle.com&url=http://dimensionlaw.com/" target="_blank"><span style='color:#1155CC'>dimensionlaw.com</span></a></span></u><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial'><b><span style='font-size:12.0pt;font-family:"Garamond",serif;color:#44546A'><a href="https://f.xdref.com/?id=23E3jXAZ059505&from=wsbarp-bounces@lists.wsbarppt.com&to=j.mccrady@pstitle.com&url=http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span></b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:12.0pt;font-family:"Garamond",serif;color:#44546A'>130 Andover Park East, Suite 300, Tukwila, WA 98188</span><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial'><b><span style='font-size:10.0pt;font-family:"Arial",sans-serif;color:#888888'> </span></b><span style='font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222'><o:p></o:p></span></p><p class=MsoNormal style='mso-margin-top-alt:auto;background:white;background-image:initial;background-position:initial;background-repeat:initial'><span style='font-size:10.0pt;font-family:"Garamond",serif;color:#44546A'>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:12.0pt;font-family:"Arial",sans-serif;color:#222222'><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'><o:p> </o:p></span></p></div><div><p class=MsoNormal style='background:white'><b><u><span style='font-size:10.0pt;font-family:"Tahoma",sans-serif;color:#990000'>Please note that I will be going on leave starting November 15, 2021 through April 17, 2022, and will not have limited access to phone or email. Please email <a href="mailto:Info@Dimensionlaw.com">Info@Dimensionlaw.com</a> to receive assistance.</span></u></b><o:p></o:p></p></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-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. </span><o:p></o:p></p></div></body></html>