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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Hi All,<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">I was recently thinking of two issues and I found this old thread.<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><span style="mso-list:Ignore">1)<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Anyone have thoughts on obtaining an residential eviction via ejectment as opposed to the RLTA process, which has become so onerous lately? In theory,
it should work—ejectment is still a valid common law claim. Has anyone tried it?<o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="vertical-align:baseline"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121;border:none windowtext 1.0pt;padding:0in">Both </span><b><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">ejectment</span></b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121;border:none windowtext 1.0pt;padding:0in"> and </span><b><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">unlawful
detainer</span></b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121;border:none windowtext 1.0pt;padding:0in"> are legal methods of evicting tenants who do not pay their rent. </span><i><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">Bar
K Land Co. v. Webb</span></i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121;border:none windowtext 1.0pt;padding:0in">, 72 Wn. App. 380, 383, 864 P.2d 435 (1993). </span><b><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">Unlawful
detainer</span></b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121;border:none windowtext 1.0pt;padding:0in"> actions under ch. 59.18 RCW are special statutory proceedings with the limited purpose of hastening the recovery of possession
of rental property. </span><i><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">Id.</span></i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121;border:none windowtext 1.0pt;padding:0in"> The
superior court's jurisdiction is limited to the primary issue of possession and incidental issues such as restitution, rent, or damages. </span><i><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">Id.</span></i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121"> </span><b><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">Ejectment</span></b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121">,
however, is a remedy for someone who, having a claim of paramount title, is out of possession. </span><i><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">Id.</span></i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121"> Counterclaims
may be asserted in an </span><b><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">ejectment</span></b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121"> action. </span><i><span style="font-size:10.5pt;font-family:"inherit",serif;color:#212121;border:none windowtext 1.0pt;padding:0in">Id.</span></i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121"><o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#212121"><br>
</span><u><span style="font-size:12.0pt;font-family:"Times New Roman",serif;border:none windowtext 1.0pt;padding:0in">Rental Hous. Ass'n v. City of Seattle</span></u><span style="font-size:12.0pt;font-family:"Times New Roman",serif;border:none windowtext 1.0pt;padding:0in">,
22 Wn. App. 2d 426, 439 n.6, 512 P.3d 545, 553 (2022). </span><span style="font-size:12.0pt;font-family:"Times New Roman",serif"><o:p></o:p></span></p>
<p class="MsoListParagraph"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoListParagraph" style="text-indent:-.25in;mso-list:l0 level1 lfo1"><![if !supportLists]><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><span style="mso-list:Ignore">2)<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">RE: 30-day Cares Act notice for properties with a federally backed mortgage. I am guessing that any conventional mortgage is considered “federally
backed” as all banks are governed by the FDIC. Thoughts? <o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Thanks,
<o:p></o:p></span></p>
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<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Ray
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Raymond Cleaveland<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">BURNS LAW, PLLC<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">3711 Center Street
<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">Tacoma, WA 98409<o:p></o:p></span></p>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D">(253) 507-5586 phone<o:p></o:p></span></p>
</div>
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Times New Roman",serif;color:#1F497D"><o:p> </o:p></span></p>
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<p class="MsoNormal"><b>From:</b> wsbarp-bounces@lists.wsbarppt.com <wsbarp-bounces@lists.wsbarppt.com>
<b>On Behalf Of </b>Jeff@bellanddavispllc.com<br>
<b>Sent:</b> Wednesday, January 18, 2023 11:53 AM<br>
<b>To:</b> 'WSBA Real Property Listserv' <wsbarp@lists.wsbarppt.com><br>
<b>Subject:</b> Re: [WSBARP] Federally backed mortgages and evictions<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">I would love to avoid the UDA, under the present law, and just eject. However, won’t the court’s argue you are denying the Tenants the (onerous) protections provided by the new RCW 59.18. Denying them moving costs, to be paid by the Landlord,
recovery of rent, penalties, attorney’s fees.<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>
<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<o:p></o:p></span></b></p>
<p class="MsoNormal"><b><span style="font-size:10.0pt;font-family:"Tahoma",sans-serif;color:black">Attorneys at Law</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>
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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
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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>
<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> <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> Tuesday, January 17, 2023 1:40 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] Federally backed mortgages and evictions<o:p></o:p></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">Jason -<o:p></o:p></p>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">I would LOVE to know what grounds Judge Faris based that opinion on given several facts, including but not limited to the fact that Superior Court is a court of general jurisdiction. <o:p></o:p></p>
<p class="ridefaultsignature"><i>Sent with <a href="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>
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<p class="MsoNormal"><o:p> </o:p></p>
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<p class="MsoNormal">On Tue, Jan 17, 2023 at 11:04 AM Jason Burnett <<a href="mailto:jburnett@reedlongyearlaw.com">jburnett@reedlongyearlaw.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">I recently learned that Judge Ana Faris in Snohomish County thinks that landlords are obligated to use the unlawful detainer process and that ejectment is unavailable other than
as ancillary relief to a quiet title action. <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"><b><span style="font-family:"Segoe UI",sans-serif;color:#4E4848">Jason</span></b><span style="font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#4E4848"> </span><b><span style="font-family:"Segoe UI",sans-serif;color:#4E4848">W.</span></b><span style="font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#4E4848"> </span><b><span style="font-family:"Segoe UI",sans-serif;color:#4E4848">Burnett<br>
</span></b><span style="font-family:"Segoe UI",sans-serif;color:#4E4848">Attorney at Law</span><b><span style="font-size:14.0pt;font-family:"Segoe UI",sans-serif;color:#4E4848"><br>
</span></b><span style="font-size:10.0pt;font-family:"Segoe UI",sans-serif;color:#4E4848">Reed Longyear Malnati Corwin & Burnett, PLLC<br>
</span><a href="http://reedlongyearlaw.com/" target="_blank"><span style="color:windowtext;text-decoration:none"><img border="0" width="179" height="61" style="width:1.863in;height:.6369in" id="m_-5165513293305372639Picture_x0020_1" src="cid:image001.png@01DA9718.E9537120" alt="A black background with white text
Description automatically generated with low confidence"></span></a><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:"Segoe UI",sans-serif;color:#4E4848">801 Second Ave, Suite 1415<br>
Seattle, WA 98104<br>
Phone: (206) 624‑6271<br>
Fax: (206) 624‑6672<br>
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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"><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> Tuesday, January 17, 2023 10:38 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> Re: [WSBARP] Federally backed mortgages and evictions<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>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">You might as well just all move to 30 day notices no matter what.
<i>Pinzon </i>applies to more than just federally backed mortgages. If a tenant receives federal subsidies, then it also applies. There's no clear way to totally determine whether or not a property/tenant is subject to the CARES Act. In court the other day,
I watched an unlawful detainer hearing where the plaintiff was sure the property was not subject to CARES/<i>Pinzon, </i>but the defense attorney used some website that claimed it was (though the website specifically stated it was not guaranteeing accuracy)
and the Commissioner said the only person "with knowledge" to provide a declaration was a qualified title officer as part of a title review. So, if a landlord wishes to move forward, then the landlord likely has to line up a title officer to do a search and
provide a declaration one way or the other. AND don't forget that evictions take 4-6 months (at least they do in King County), SO there's no guarantee that the loan, even if not federally backed, is not sold during that time period to Fannie or Freddie. So,
in that circumstance the landlord would have to start all over at the beginning if that were to happen at any point before the Sheriff executed the writ. <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">Might as well bypass the whole thing and just move to all 30 day notices while this mess gets worked out by the Supreme Court.
<i>Pinzon </i>is a mess. <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">Food for thought - the unlawful detainer statute was created for a quick and efficient way to resolve the issue of possession. It's no longer quick, it's no longer efficient, and
it's no longer affordable for many landlords. Some are starting to consider walking away from unlawful detainers and just file full on ejectment cases because now they are likely faster and can resolve all issues more effectively than unlawful detainers can. <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">KJ<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"> <o:p></o:p></p>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">On Tue, Jan 17, 2023 at 6:49 AM Kary Krismer <<a href="mailto:Krismer@comcast.net" target="_blank">Krismer@comcast.net</a>> wrote:<o:p></o:p></p>
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<p>If you look at the definition for 1-4 family homes it includes Fannie Mae and Freddie Mac loans, so it would be virtually all home loans except maybe those portfolio lenders like Washington Federal.<o:p></o:p></p>
<p>15 USC 9058.<o:p></o:p></p>
<p>The same is true of 5 units and above, but I have no idea how common Fannie and Freddie are in those type of loans.<o:p></o:p></p>
<p>There are also Internet tools I remember from the financial crisis, but I have not idea used or even thought about those for years.<o:p></o:p></p>
<p><a href="https://nam11.safelinks.protection.outlook.com/?url=https%3A%2F%2Ffhmtg.com%2Ffreddie-mac-and-fannie-mae-loan-lookup-tools%2F&data=05%7C01%7Cjburnett%40reedlongyearlaw.com%7C70fc37ac567844d4dff908daf8bb2aba%7Cc42db07999e840ff9b106ba95e2918a6%7C0%7C0%7C638095780012455978%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C3000%7C%7C%7C&sdata=ilqfpqtiqr9yUmp%2BhfQYjMAC2cSpcTHpVCjojdHOqBQ%3D&reserved=0" target="_blank">https://fhmtg.com/freddie-mac-and-fannie-mae-loan-lookup-tools/</a><o:p></o:p></p>
<pre>Kary L. Krismer<o:p></o:p></pre>
<pre>206 723-2148<o:p></o:p></pre>
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<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto">On 1/17/2023 6:23 AM, Annie Fitzsimmons 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:"Helvetica",sans-serif;color:#333333">Good Morning. If you've not yet read
<em><span style="font-family:"Helvetica",sans-serif">Sherwood Auburn LLC v. Pinzon</span></em>, 521 P.3d 212 (Wash. Ct. App. 2022), then reading it will get your Tuesday-masquerading-as-a-Monday off to a startling start. Spoiler alert: based on the CARES Act,
all landlords with a federally backed mortgage must give 30 days notice before initiating an eviction based on unpaid rent.
</span><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:"Helvetica",sans-serif;color:#333333"> </span><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:"Helvetica",sans-serif;color:#333333">Question: How do you know if a mortgage is a "federally backed mortgage"? I know that FHA and VA loans are federally
backed. Aren't there some conventional loans that are federally backed? If so, how do you determine if it is or isn't?
</span><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:"Helvetica",sans-serif;color:#333333"> </span><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:"Helvetica",sans-serif;color:#333333">Thanks! Annie
</span><o:p></o:p></p>
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<div>
<p>Annette T. Fitzsimmons P.S.<br>
P.O. Box 430<br>
Belfair, WA 98528<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>
<pre>***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.***<o:p></o:p></pre>
<pre> <o:p></o:p></pre>
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<span style="font-family:"Garamond",serif;color:#44546A">Thank you,</span><o:p></o:p></p>
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<span style="font-family:"Garamond",serif;color:#44546A">Kaitlyn R. Jackson, Senior Associate Attorney</span><o:p></o:p></p>
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<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"><o:p></o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#222222"><o:p> </o:p></span></p>
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<span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Kaitlyn R. Jackson, Senior Associate Attorney</span><o:p></o:p></p>
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<span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Dimension Law Group, PLLC</span><o:p></o:p></p>
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<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><o:p></o:p></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">Email:</span></b><b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#073763"> </span></b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">kaitlyn@<a href="http://dimensionlaw.com/" target="_blank"><span style="color:#44546A">dimensionlaw.com</span></a></span><o:p></o:p></p>
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<b><span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A"><a href="http://www.dimensionlaw.com/" target="_blank">www.dimensionlaw.com</a></span></b><o:p></o:p></p>
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<span style="font-size:12.0pt;font-family:"Garamond",serif;color:#44546A">631 Strander Blvd, Suite G, Tukwila, WA 98188</span><o:p></o:p></p>
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<span style="font-size:12.0pt;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><o:p></o:p></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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<div style="font-size:9pt; font-family: Calibri, sans-serif;">CONFIDENTIALITY NOTE: This transmission may contain information belonging to the sender that is confidential and/or legally privileged. The information is intended for the use of the individual or
entity to whom it is addressed. If you are not the intended recipient, you are hereby notified that any disclosure, copying, distribution or the taking of any action in reliance on the contents of this information is strictly prohibited. If you have received
this transmission in error, please delete it immediately and notify us by telephone of the error so we may correct our records. IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with Treasury Department and IRS regulations, you are informed that unless expressly
indicated otherwise, any federal tax advice contained in this communication (including in any attachments) is not intended or written by Martin Burns or Burns Law, PLLC to be used, and cannot be used by the taxpayer, for the purpose of (i) avoiding penalties
that may be imposed on the taxpayer under the Internal Revenue Code or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein or in any attachments.
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