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<p class="MsoNormal"><span style="font-family:"Times New Roman",serif;mso-fareast-language:EN-US">OK, OK, good catch. The argument is that the 30-day notice is ineffective at the time it was given because there still has to be good cause under WA law. So,
is the end result that for covered property, all notices (including 3-day notices for waste, 10-day notices for breach of a non-monetary breach, and a twenty-day notice for the roommate cause) must give a 30-day time frame. The drafting suggestion for notices
for covered property would be to cite the proper RC 59.18.650 exception but DON$B!G(BT call it a $B!H(B3-day Notice$B!I(B etc, because this case says it$B!G(Bs confusing to the tenant.
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<p class="MsoNormal"><b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif">From:</span></b><span style="font-size:11.0pt;font-family:"Calibri",sans-serif"> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Kaitlyn Jackson<br>
<b>Sent:</b> Tuesday, December 13, 2022 8:59 PM<br>
<b>To:</b> WSBA Real Property Listserv <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] CARES Act: 30 Day Notice to Pay Rent or Vacate<o:p></o:p></span></p>
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<p class="MsoNormal">Paul -<o:p></o:p></p>
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<p class="MsoNormal">Creative idea - however, I don't think the 30 day CARES Act notice has the "just cause" grounds that would be necessary under state (and probably local) law required to terminate. <o:p></o:p></p>
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<p class="MsoNormal">KJ<o:p></o:p></p>
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<p class="MsoNormal">On Tue, Dec 13, 2022 at 5:22 PM Paul Neumiller <<a href="mailto:pneumiller@hotmail.com">pneumiller@hotmail.com</a>> wrote:<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Times New Roman",serif">Without given advice, it seems the court is saying that the 14-day notice ended earlier than the 30-day notice so it was confusing
to the tenant. So, wouldn$B!G(Bt the answer be that LL should serve the cares act 30-day notice and then serve the 14-day notice 16 days later so the end of the 30-day notice coincides with the end of the 14-day notice?
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<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>Athena Dickerson<br>
<b>Sent:</b> Tuesday, December 13, 2022 3:08 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] CARES Act: 30 Day Notice to Pay Rent or Vacate<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">This problem has arisen for me too, Maxwell<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">I wasn't planning on making my 3 and 10 days into 30 days but maybe just leaving cares notice language and praying for the best. Who knows. Most days it feels like whack a mole
trying to figure it all out <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;color:#575757">Sent from my T-Mobile 5G Device</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">-------- Original message --------<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">From: Maxwell Glasson <<a href="mailto:max@glassonlegal.com" target="_blank">max@glassonlegal.com</a>>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Date: 12/13/22 2:51 PM (GMT-08:00)
<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">To: WSBA Real Property Listserv <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>>
<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Subject: Re: [WSBARP] CARES Act: 30 Day Notice to Pay Rent or Vacate
<o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Clear as mud.<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">Tenant<span lang="JA">$B!G(B</span>s counsel has been arguing that the 30-days applies to ALL notices, not just nonpayment. As 15 U.S.C.
<span lang="JA">$B!x(B</span> 9058(c) only states <span lang="JA">$B!H(B</span>notice to vacate<span lang="JA">$B!I(B</span> and does not reference nonpayment. However, the whole overarching statute apples to nonpayment cases. This is a mess.
<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">My view is to change the 14-day notice to a 30-day notice if it is a
<span lang="JA">$B!H(B</span>covered property<span lang="JA">$B!I(B</span>. <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">The real test will be to see how the courts interpret this for 10-Day and Three-Day notices.
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">Maxwell B. Glasson</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-family:"Garamond",serif">Glasson Legal, PLLC</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:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">8 Boston Street, Suite 2</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:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">Seattle, Washington, 98109</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:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">(206) 627-0528</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:max@glassonlegal.com" target="_blank"><span style="font-family:"Garamond",serif">max@glassonlegal.com</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.glassonlegal.com%2F&data=05%7C01%7C%7Cc5ecd0362a404232ce3408dadd90b731%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638065910905794801%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=0QGF7b6kzbYJCsZ7t9Dz1NnEDhNWUUafQloXNA7lWEE%3D&reserved=0" target="_blank"><span style="font-family:"Garamond",serif">www.glassonlegal.com</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:8.0pt;font-family:"Garamond",serif">WA# 51948 NV# 13339 CA# 292356</span></i><o:p></o:p></p>
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<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>Athena Dickerson<br>
<b>Sent:</b> Tuesday, December 13, 2022 2:34 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] CARES Act: 30 Day Notice to Pay Rent or Vacate<o:p></o:p></p>
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<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">Thanks for posting, I saw this case come out, read it and after reading it 10 times decided it<span lang="JA">$B!G(B</span>s not the clearest opinion IMHO.
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">Has anyone else changed the way they do their forms as a result and incorporated this 30 day requirement into the 14 day itself (effectively making it a 30 day notice to pay or
vacate) instead of 2 notices? Curious what others are taking from this opinion <o:p>
</o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">Athena Makratzakis Dickerson</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://na01.safelinks.protection.outlook.com/?url=https%3A%2F%2Flinkprotect.cudasvc.com%2Furl%3Fa%3Dhttps%253a%252f%252fdetsparlaw.com%26c%3DE%2C1%2C3MignbV7JN3fDW35Ex6-X8EUG7nEGjNuKTlfq-Aje1rdb6fDs8Yt68iJDkX__xogulPxvRxqczE1jab42wQRIayCHjlfyP0fLjpZdlZRIPinoeG9OpKmAQ%2C%2C%26typo%3D1&data=05%7C01%7C%7Cc5ecd0362a404232ce3408dadd90b731%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638065910905794801%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=VhhgTT944L2CCf7s7SvpC6fkJHYENmIqf7MoOKs%2FZYQ%3D&reserved=0" target="_blank"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911;text-decoration:none">DETHLEFS
SPARWASSER</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://na01.safelinks.protection.outlook.com/?url=https%3A%2F%2Flinkprotect.cudasvc.com%2Furl%3Fa%3Dhttps%253a%252f%252fdetsparlaw.com%26c%3DE%2C1%2CbLSaO3IzGA_4xpDLui54w20Gh4qqnIdqihOO9lsFaFpEr3IyQlnxxNFTiURyp45gMfqeZoZNVArN8uCnWCEWoTGD7jQGcUGBlkqV6h6b1rlgrg%2C%2C%26typo%3D1&data=05%7C01%7C%7Cc5ecd0362a404232ce3408dadd90b731%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638065910905794801%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=eb04rktmutJGVDufLUK4dXvEAdxL%2Fc9sBlFVnMwNOhA%3D&reserved=0" target="_blank"><span style="font-size:10.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911;text-decoration:none">REICH
DICKERSON PLLC</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">100 Second Avenue South, Suite 190 I Edmonds, WA 98020</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">P
</span><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">425.776.1352 I
</span><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#C45911">F</span><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864"> 425.776.2467</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:athena@detsparlaw.com" target="_blank"><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864;text-decoration:none">athena@detsparlaw.com</span></a><span style="font-size:9.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#1F3864">
</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;text-align:justify;text-justify:inter-ideograph">
<span style="font-size:8.0pt;font-family:"Franklin Gothic Book",sans-serif;color:#203864">This message and the documents attached to it, if any, contains confidential information from DETHLEFS SPARWASSER REICH DICKERSON PLLC, is intended only for the use of
the addressee and may contain information that is privileged and confidential under applicable law, and/or may contain attorney work product. If you are not the intended recipient, you are hereby notified that any dissemination of this communication is strictly
prohibited. If you have received this communication in error, please delete all electronic copies of this message and its attachments, destroy any hard copies you may have created and notify our office immediately.</span><o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<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>Maxwell Glasson<br>
<b>Sent:</b> Tuesday, December 13, 2022 1:32 PM<br>
<b>To:</b> WSBA Real Property Listserv (Other) <<a href="mailto:wsbarp@lists.wsbarppt.com" target="_blank">wsbarp@lists.wsbarppt.com</a>><br>
<b>Subject:</b> [WSBARP] CARES Act: 30 Day Notice to Pay Rent or Vacate<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">Hello Listserv,<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">In case you have not heard yet, the Washington Court of Appeals held last week that the federal CARES Act<span lang="JA">$B!G(B</span>s 30-Day notice requirement for residential pay-or-vacate
notices must be complied with if the property is a <span lang="JA">$B!H(B</span><span style="font-size:11.5pt">covered dwelling<span lang="JA">$B!I(B</span> defined in 15 U.S.C.
<span lang="JA">$B!x(B</span> 9058. This includes properties receiving federal subsidies or properties with mortgages
<b><i>insured by Fannie Mae or Freddie Mac</i></b>. </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.5pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.5pt">The opinion is attached. If you do any residential unlawful detainer actions, you may want to check with your clients regarding their mortgages prior
to serving a notice. Tenant<span lang="JA">$B!G(B</span>s counsel are aware and have started using this as a defense, so it may be prudent to prepare to rebut this.</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.5pt"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-size:11.5pt">Regards,
</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><span style="font-family:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">Maxwell B. Glasson</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-family:"Garamond",serif">Glasson Legal, PLLC</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:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">8 Boston Street, Suite 2</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:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">Seattle, Washington, 98109</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:"Garamond",serif;color:#565A5C;border:none windowtext 1.0pt;padding:0in">(206) 627-0528</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="mailto:max@glassonlegal.com" target="_blank"><span style="font-family:"Garamond",serif">max@glassonlegal.com</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><a href="https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.glassonlegal.com%2F&data=05%7C01%7C%7Cc5ecd0362a404232ce3408dadd90b731%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638065910905794801%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=0QGF7b6kzbYJCsZ7t9Dz1NnEDhNWUUafQloXNA7lWEE%3D&reserved=0" target="_blank"><span style="font-family:"Garamond",serif">www.glassonlegal.com</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><i><span style="font-size:8.0pt;font-family:"Garamond",serif">WA# 51948 NV# 13339 CA# 292356</span></i><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">THE INFORMATION CONTAINED IN THIS TRANSMISSION IS CONFIDENTIAL AND MAY BE ATTORNEY-CLIENT PRIVILEGED. THE INFORMATION IS INTENDED ONLY FOR THE USE OF THE INDIVIDUAL TO WHOM OR THE
ENTITY TO WHICH IT IS ADDRESSED. IF YOU ARE NOT THE INTENDED RECIPIENT, OR THE EMPLOYEE OR AGENT RESPONSIBLE FOR DELIVERING IT TO THE INTENDED RECIPIENT, YOU ARE HEREBY NOTIFIED THAT ANY USE, DISSEMINATION, DISTRIBUTION OR COPYING OF THIS COMMUNICATION IS
STRICTLY PROHIBITED. IF YOU HAVE RECEIVED THIS IN ERROR, PLEASE IMMEDIATELY NOTIFY US AND DELETE THE ORIGINAL MESSAGE.<o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"> <o:p></o:p></p>
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<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>
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_______________________________________________<br>
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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="mso-margin-top-alt:auto;background:white"><b><i><span style="font-family:"Garamond",serif;color:blue">**Happy Holidays! </span></i></b><b><i><u><span style="font-family:"Arial",sans-serif;color:blue">Please note our office is closed
for the Holidays from December 24, 2022 through January 1, 2023.**</span></u></i></b><span style="font-family:"Arial",sans-serif"><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-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-family:"Garamond",serif;color:#44546A">Thank you,</span><span style="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-family:"Arial",sans-serif;color:#222222"><o:p> </o:p></span></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Garamond",serif;color:#44546A">Kaitlyn R. Jackson, Senior Associate Attorney</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Garamond",serif;color:#44546A">Dimension Law Group, PLLC</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<b><span style="font-family:"Garamond",serif;color:#44546A">Office:</span></b><span style="font-family:"Garamond",serif;color:#44546A"> 206-973-3500$B("(B<b>Fax:</b> 206-577-5090</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<b><span style="font-family:"Garamond",serif;color:#44546A">Email:</span></b><b><span style="font-family:"Garamond",serif;color:#073763"> </span></b><span style="font-family:"Garamond",serif;color:#44546A">kaitlyn@</span><a href="https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fdimensionlaw.com%2F&data=05%7C01%7C%7Cc5ecd0362a404232ce3408dadd90b731%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638065910905794801%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=HDoZrcJPGt0VTs%2FRTgAxotQLz8Ika%2BTo2Rt24a5FCI8%3D&reserved=0" target="_blank"><span style="font-family:"Garamond",serif;color:#44546A">dimensionlaw.com</span></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<a href="https://na01.safelinks.protection.outlook.com/?url=http%3A%2F%2Fwww.dimensionlaw.com%2F&data=05%7C01%7C%7Cc5ecd0362a404232ce3408dadd90b731%7C84df9e7fe9f640afb435aaaaaaaaaaaa%7C1%7C0%7C638065910905794801%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=9BGjYF%2FTIbUhXOq2sNpMASr2czo2b2LAAKAyMvqfztY%3D&reserved=0" target="_blank"><b><span style="font-family:"Garamond",serif">www.dimensionlaw.com</span></b></a><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Garamond",serif;color:#44546A">631 Strander Blvd, Bldg A, Suite G, Tukwila, WA 98188</span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<span style="font-family:"Arial",sans-serif;color:#222222"> </span><o:p></o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;background-image:initial;background-position:initial;background-repeat:initial">
<span style="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><o:p></o:p></p>
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<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$B!G(Bs client(s) or its agents.</span><span style="font-family:"Arial",sans-serif;color:#222222;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:#4F81BD;background:white">IRS CIRCULAR 230
DISCLAIMER:</span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:blue;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:navy;background:white"> </span><span style="font-size:7.5pt;font-family:"Tahoma",sans-serif;color:gray;background:white">To
ensure compliance with requirements imposed by the IRS, I inform you that any U.S. tax advice contained in this communication (including any attachments) is not intended or written to be used, and cannot be used, for the purpose of (i) avoiding penalties under
the Internal Revenue Code; or (ii) promoting, marketing or recommending to another party any transaction or tax-related matter addressed herein.
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