<html><body><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;">I'm not sure if my message went thru, so am sending it here:</div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;"><br></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">Applying for a ruling will put them on the spot for sure. I haven't read the ruling yet regarding Pioneer Title's appeal (that was sent to Legislative & Judiciary Committee chairs this morning) but assume that if DOR reaches a conclusion as embodied in this short paragraph when responding to a request for a ruling here, they shoot themselves in the foot on whatever arguments are in the Pioneer ruling. Conversely, if they realize the inconsistencies & try to apply their Pioneer arguments to a new ruling on this request, then this paragraph will have to be backtracked.</div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);"><br></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">Either way it seems they've muddled the potential arguments.</div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);"><br></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt; color: rgb(0, 0, 0);">It would seem that the Board will want to to decide whether to ask for a ruling on this issue & hope for a confirmation embodied in this paragraph. Leaving the Pioneer issue alone for now when talking to DOR? But conversations still must be had with Pioneer & Perkins Coie.</div><div dir="auto"><br><div dir="auto" style="font-size: 12pt;">My take off the top of my head...</div></div><div dir="auto" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;"><br></div><div id="ms-outlook-mobile-body-separator-line" dir="auto"><br></div><div id="ms-outlook-mobile-signature" style="font-family: Aptos, Aptos_MSFontService, -apple-system, Roboto, Arial, Helvetica, sans-serif; font-size: 12pt;" dir="auto"><div dir="auto">George</div><div dir="auto">Sent from my mobile phone 206-437-5869</div></div><div dir="auto" id="mail-editor-reference-message-container" class=""><br><hr style="display:inline-block;width:98%"><div id="divRplyFwdMsg" style="font-size: 11pt;"><strong>From:</strong> Maureen Pfaff <maureen@olypentitle.com><br><strong>Sent:</strong> Monday, July 21, 2025 3:33:19 PM<br><strong>To:</strong> Robin Aberasturi <robin.aberasturi@futuratitle.com>; George <execdirector@washingtonlandtitle.com>; '1 WLTA Legislative Committee' <legislativecommittee1@washingtonlandtitle.com>; Sean Holland <seanholland@att.net><br><strong>Subject:</strong> Re: [Legislativecommittee1] Why can't DOR just give a straight answer??<br></div><br>





<div class="elementToProof" style="font-family:Aptos,Aptos_EmbeddedFont,Aptos_MSFontService,Calibri,Helvetica,sans-serif; font-size:12pt; color:rgb(0,0,0)">
That was kind of where my thoughts were heading Robin, if we got a binding ruling saying this
<i>isn't</i> taxable it would seem hard to justify their stance on the recording fees.</div>
<div class="elementToProof" style="font-family:Aptos,Aptos_EmbeddedFont,Aptos_MSFontService,Calibri,Helvetica,sans-serif; font-size:12pt; color:rgb(0,0,0)">
<br>
</div>
<div class="elementToProof" style="font-family:Aptos,Aptos_EmbeddedFont,Aptos_MSFontService,Calibri,Helvetica,sans-serif; font-size:12pt; color:rgb(0,0,0)">
Maureen</div>
<div id="appendonsend"></div>
<hr tabindex="-1" style="display:inline-block; width:98%">
<div id="divRplyFwdMsg" dir="ltr"><font face="Calibri, sans-serif" color="#000000" style="font-size:11pt"><b>From:</b> Robin Aberasturi <robin.aberasturi@futuratitle.com><br>
<b>Sent:</b> Monday, July 21, 2025 3:27 PM<br>
<b>To:</b> Maureen Pfaff <maureen@olypentitle.com>; George <execdirector@washingtonlandtitle.com>; '1 WLTA Legislative Committee' <legislativecommittee1@washingtonlandtitle.com>; Sean Holland <seanholland@att.net><br>
<b>Subject:</b> RE: [Legislativecommittee1] Why can't DOR just give a straight answer??</font>
<div> </div>
</div>

<div lang="EN-US" style="word-wrap:break-word">
<div class="x_WordSection1">
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:11.0pt">I wonder, if someone applied and got a binding ruling saying it is not subject to tax, can that ruling be use to counter act the previous ruling/audit findings on recording fees?</span></p>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:11.0pt">Could be the opportunity to get that clarified!</span></p>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:11.0pt"> </span></p>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><b><span style="font-size:12.0pt; font-family:"Tahoma",sans-serif; color:#0B5783">Robin Aberasturi</span></b><b><span style="font-family:"Tahoma",sans-serif; color:#0B5783"></span></b></p>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><b><span style="font-size:12.0pt; font-family:"Tahoma",sans-serif; color:#0B5783"><br>
VP/Corporate Escrow Manager</span></b><b><span style="font-size:11.0pt; font-family:"Tahoma",sans-serif; color:#0B5783"></span></b></p>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><b><span style="font-size:12.0pt; font-family:"Tahoma",sans-serif; color:#0B5783">Futura Title & Escrow, LLC</span></b><span style="font-size:12.0pt; font-family:"Tahoma",sans-serif; color:#0B5783"><br>
<br>
</span><span style="font-size:12.0pt; font-family:"Tahoma",sans-serif; color:#1F497D">Cell Phone 208-250-3816</span><b><span style="font-size:12.0pt; font-family:"Tahoma",sans-serif; color:#0B5783"></span></b></p>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:11.0pt"> </span></p>
<div style="border:none; border-top:solid #E1E1E1 1.0pt; padding:3.0pt 0in 0in 0in">
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><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"> Legislativecommittee1 <legislativecommittee1-bounces@washingtonlandtitle.com>
<b>On Behalf Of </b>Maureen Pfaff<br>
<b>Sent:</b> Monday, July 21, 2025 4:13 PM<br>
<b>To:</b> George <execdirector@washingtonlandtitle.com>; '1 WLTA Legislative Committee' <legislativecommittee1@washingtonlandtitle.com>; Sean Holland <seanholland@att.net><br>
<b>Subject:</b> Re: [Legislativecommittee1] Why can't DOR just give a straight answer??</span></p>
</div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"> </p>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:1.0pt; color:white">My thoughts exactly, George, which is why I hate that they are using such mushy language ("it depends" and "it appears") and apparently think we need to apply for a binding ruling to
 get a straight answer.</span><span style="font-size:1.0pt; font-family:"Arial",sans-serif; color:white"> </span><span style="font-size:1.0pt; color:white">.</span><span style="font-size:1.0pt; font-family:"Arial",sans-serif; color:white"> </span><span style="font-size:1.0pt; color:white">.
 From: George</span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:1.0pt; color:white"></span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt; color:black">My thoughts exactly, George, which is why I hate that they are using such mushy language ("it depends" and "it appears") and apparently think we need to apply for a binding ruling to get a straight
 answer...</span></p>
</div>
<div class="x_MsoNormal" align="center" style="margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;text-align:center"><span style="font-size:12.0pt">
<hr size="2" width="98%" align="center">
</span></div>
<div id="x_divRplyFwdMsg">
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><b><span style="font-size:11.0pt; font-family:"Calibri",sans-serif; color:black">From:</span></b><span style="font-size:11.0pt; font-family:"Calibri",sans-serif; color:black"> George <execdirector@washingtonlandtitle.com><br>
<b>Sent:</b> Monday, July 21, 2025 3:07 PM<br>
<b>To:</b> Maureen Pfaff <maureen@olypentitle.com>; '1 WLTA Legislative Committee' <legislativecommittee1@washingtonlandtitle.com>; Sean Holland <seanholland@att.net><br>
<b>Subject:</b> Re: Why can't DOR just give a straight answer??</span><span style="font-size:12.0pt">
</span></p>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt"> </span></p>
</div>
</div>
<div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt">Am I missing something here? How is this different from recording fees (or excise tax, etc.) collected from the buyer, seller or borrower, etc. "on behalf of" the county recorder or auditor, or the Department
 of Revenue, or the Department of [fill in the blank]?</span></p>
</div>
<div id="x_x_ms-outlook-mobile-body-separator-line">
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt"> </span></p>
</div>
<div id="x_x_ms-outlook-mobile-signature">
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt">George</span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt">Sent from my mobile phone 206-437-5869</span></p>
</div>
</div>
<div id="x_x_mail-editor-reference-message-container">
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt"> </span></p>
<div class="x_MsoNormal" align="center" style="margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;text-align:center"><span style="font-size:12.0pt">
<hr size="2" width="98%" align="center">
</span></div>
<div id="x_x_divRplyFwdMsg">
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><strong><span style="font-size:11.0pt; font-family:"Aptos",sans-serif">From:</span></strong><span style="font-size:11.0pt"> Maureen Pfaff <maureen@olypentitle.com><br>
<strong><span style="font-family:"Aptos",sans-serif">Sent:</span></strong> Monday, July 21, 2025 2:29:39 PM<br>
<strong><span style="font-family:"Aptos",sans-serif">To:</span></strong> George Peters <execdirector@washingtonlandtitle.com>; '1 WLTA Legislative Committee' <legislativecommittee1@washingtonlandtitle.com>; Sean Holland <seanholland@att.net><br>
<strong><span style="font-family:"Aptos",sans-serif">Subject:</span></strong> Why can't DOR just give a straight answer??</span></p>
</div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt"> </span></p>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt; color:black">I just read the updated FAQ on the FPF and this is what it says about tax treatment:</span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt; color:black"> </span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt; color:black"><img width="967" height="185" id="image001.png@01DBFA5C.48187820" data-outlook-trace="F:1|T:1" src="cid:image001.png@01DBFA5C.48187820" style="width: 10.0729in; height: 1.927in; max-width: 100%;"></span><span style="font-size:12.0pt; color:black"></span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt; color:black"> </span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt; color:black"> </span></p>
</div>
<div id="x_x_Signature">
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt; color:black"> </span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:14.0pt; font-family:"Lucida Handwriting"; color:black">Maureen</span></p>
</div>
<div>
<table class="x_MsoNormalTable" border="0" cellspacing="0" cellpadding="0" id="x_x_table_0" style="border-collapse:collapse; box-sizing:border-box; border-spacing:0px">
<tbody>
<tr style="height:149.35pt">
<td width="228" colspan="2" valign="top" style="width:170.75pt; padding:0in 5.4pt 0in 5.4pt; height:149.35pt">
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;margin-bottom:10.0pt; line-height:11.05pt"><span style="font-size:9.5pt; font-family:Roboto; color:#222222"><img width="210" height="210" id="image002.png@01DBFA5C.48187820" data-outlook-trace="F:1|T:1" src="cid:image002.png@01DBFA5C.48187820" style="width: 2.1875in; height: 2.1875in; max-width: 100%;"></span></p>
</td>
<td width="341" colspan="2" valign="top" style="width:255.4pt; padding:0in 5.4pt 0in 5.4pt; height:149.35pt">
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size:9.5pt; font-family:"Arial",sans-serif; color:#222222"> </span><span style="font-family:Roboto"></span></p>
<div style="border:none; border-left:solid windowtext 1.0pt; padding:0in 0in 0in 4.0pt">
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-family:Roboto"> </span></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"> </p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size:9.5pt; font-family:"Arial",sans-serif; color:#222222">Maureen Pfaff, President and CEO</span></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size:9.5pt; font-family:Roboto; color:#222222">Ph: (360) 457-4451 | Fax:
<span style="background:white">(844) 513-2400</span></span><span style="font-family:Roboto"></span></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size:9.5pt; font-family:"Arial",sans-serif; color:#222222">403 S Peabody St, Port Angeles, WA 98362</span><span style="font-family:Roboto"></span></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size:9.5pt; font-family:Roboto; color:#1155CC"><a href="mailto:maureen@olypentitle.com" title="mailto:maureen@olypentitle.com" style="color: blue; text-decoration: underline;">maureen@olypentitle.com</a></span><span style="font-family:Roboto"></span></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><span style="font-size:9.5pt; font-family:Roboto; color:#1155CC"><a href="https://urldefense.com/v3/__http:/www.olypentitle.com/__;!!DEULSLR5O6irNg!XSj5IPD3bHpOilunO5RZpKuydxVbp9rnM5imqvnnDeaeyi8PPszrun5AnjOn0JVUazZx8r1VxhEjAhor-Sp-tLsqR1Xo$" style="color: blue; text-decoration: underline;">www.olypentitle.com</a></span><span style="font-family:Roboto"></span></p>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:9.5pt; font-family:Roboto; color:#222222"> </span></p>
</div>
</td>
</tr>
</tbody>
</table>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;margin-bottom:10.0pt"><b><span style="font-family:"Times New Roman",serif; color:#990000">WARNING – FRAUDULENT FUNDING INSTRUCTIONS</span></b></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;margin-bottom:10.0pt"><b><span style="font-family:"Times New Roman",serif; color:#222222">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 wires sent by you to an incorrect bank account.</span></b></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;margin-bottom:10.0pt; line-height:11.05pt"><span style="font-size:10.0pt; font-family:"Times New Roman",serif; color:#222222"> </span></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;margin-bottom:10.0pt; line-height:11.05pt"><b><span style="font-size:10.0pt; font-family:"Arial",sans-serif; color:#333333; background:yellow">ATTENTION LENDERS:  Loan packages, complete with documents and balanced CD, must
 be received no later than 2:00 pm PST on the day <i>prior</i> to signing.</span></b></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;margin-bottom:10.0pt; line-height:11.05pt"><span style="font-size:10.0pt; font-family:"Times New Roman",serif; color:#222222"> </span></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;margin-bottom:10.0pt"><b><span style="font-family:"Times New Roman",serif; color:#990000; border:solid windowtext 1.0pt; padding:0in"><img border="0" width="96" height="96" id="~WRD0003.jpg" alt="Image removed by sender." data-outlook-trace="F:1|T:1" src="cid:~WRD0003.jpg" style="width: 1in; height: 1in; max-width: 100%;"></span></b></p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"> </p>
<p class="x_xelementtoproof" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 12pt; font-family: Aptos, sans-serif;"><b><span style="font-family:"Arial",sans-serif; color:#1155CC"><a href="https://urldefense.com/v3/__https:/www.youtube.com/watch?v=ek4TwC9owwY&feature=youtu.be__;!!DEULSLR5O6irNg!XSj5IPD3bHpOilunO5RZpKuydxVbp9rnM5imqvnnDeaeyi8PPszrun5AnjOn0JVUazZx8r1VxhEjAhor-Sp-tGyD837F$" style="color: blue; text-decoration: underline;"><span style="color:#1155CC">CLICK
 HERE TO WATCH VIDEO </span></a></span></b><b><span style="font-family:"Arial",sans-serif; color:blue"><br>
</span></b><b><span style="font-family:"Arial",sans-serif; color:#1155CC"><a href="https://urldefense.com/v3/__https:/www.youtube.com/watch?v=ek4TwC9owwY&feature=youtu.be__;!!DEULSLR5O6irNg!XSj5IPD3bHpOilunO5RZpKuydxVbp9rnM5imqvnnDeaeyi8PPszrun5AnjOn0JVUazZx8r1VxhEjAhor-Sp-tGyD837F$" style="color: blue; text-decoration: underline;"><span style="color:#1155CC">ON
 WIRE FRAUD PREVENTION</span></a></span></b></p>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;background:white"><i><span style="font-size:11.0pt; font-family:"Arial",sans-serif; color:#222222">This electronic mail may constitute a client communication that is privileged at law.  It is not intended for transmission to, or
 receipt by, any unauthorized persons. <br>
If you have received this electronic mail transmission in error, please delete it from your system without copying it, and notify the sender by reply e-mail, so that our address record can be corrected.</span></i><span style="font-size:11.0pt; font-family:"Arial",sans-serif; color:#222222"></span></p>
</div>
<div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt; font-family:"Calibri",sans-serif; color:black"> </span></p>
</div>
</div>
<p class="x_MsoNormal" style="margin-top: 0px; margin-bottom: 0px;margin: 0in; font-size: 10pt; font-family: Aptos, sans-serif;"><span style="font-size:12.0pt"> </span></p>
</div>
</div>
</div>
</div>


<br></div></body></html>