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From: "Parrish, Cody M." <Cody.Parrish@claconnect.com>
To: Kelly Andrews <kelly.andrews@tessol-inc.com>
Subject: FW: R&G Properties
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[CLA]<https://www.claconnect.com/>
Cody M Parrish, CPA
Signing Director
Agribusiness and Cooperatives
CLA (CliftonLarsonAllen LLP)

Direct 509-766-3115
cody.parrish@CLAconnect.com<mailto:cody.parrish@CLAconnect.com>

CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global=
. See CLAglobal.com/disclaimer<http://claglobal.com/disclaimer>.

Discover why CLA is a Great Place to Work*.<https://www.claconnect.com/who-=
we-are>

From: Parrish, Cody M.
Sent: Monday, January 16, 2023 9:48 AM
To: Kelly Andrews <kelly.andrews@tessol-inc.com>
Subject: R&G Properties

We need some clarification.   Roger's % of R&G Properties is being transfer=
red into his estate or to the 2 of you immediately.

We will need an appraisal of R&G Properties for the 754 adjustments on Roge=
r ownership.

Have you figure out the estate return yet?  Who is preparing it?

Cody



[CLA]<https://www.claconnect.com/>
Cody M Parrish, CPA
Signing Director
Agribusiness and Cooperatives

Direct 509-766-3115
CLA (CliftonLarsonAllen LLP)
cody.parrish@CLAconnect.com <mailto:cody.parrish@CLAconnect.com>

We'll get you there.
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Send me your files with secure file transfer.<https://claconnect.leapfile.n=
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CLA (CliftonLarsonAllen LLP) is an independent network member of CLA Global=
. See CLAglobal.com/disclaimer<http://claglobal.com/disclaimer>. Investment=
 advisory services are offered through CliftonLarsonAllenWealth Advisors, L=
LC, an SEC-registered investment advisor.


[Top50AccoutingConstructionFirm]<https://www.claconnect.com/media/2022/cla-=
earns-great-place-to-work-certification>




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<p class=3D"MsoNormal"><b><span style=3D"font-size:9.0pt;color:#2E334E">Cod=
y M Parrish, CPA
</span></b><span style=3D"font-size:9.0pt;color:#2E334E"><br>
Signing Director<br>
Agribusiness and Cooperatives <br>
CLA (CliftonLarsonAllen LLP) <br>
<br>
<b>Direct 509-766-3115 </b><br>
<a href=3D"mailto:cody.parrish@CLAconnect.com"><span style=3D"font-size:8.0=
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<br>
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<br>
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0in 0in">
<p class=3D"MsoNormal"><b>From:</b> Parrish, Cody M. <br>
<b>Sent:</b> Monday, January 16, 2023 9:48 AM<br>
<b>To:</b> Kelly Andrews &lt;kelly.andrews@tessol-inc.com&gt;<br>
<b>Subject:</b> R&amp;G Properties<o:p></o:p></p>
</div>
</div>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">We need some clarification. &nbsp; Roger&#8217;s % o=
f R&amp;G Properties is being transferred into his estate or to the 2 of yo=
u immediately.<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">We will need an appraisal of R&amp;G Properties for =
the 754 adjustments on Roger ownership.&nbsp;
<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Have you figure out the estate return yet?&nbsp; Who=
 is preparing it?<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal">Cody<o:p></o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<table class=3D"MsoNormalTable" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0">
<tbody>
<tr>
<td width=3D"45" style=3D"width:33.75pt;padding:0in 0in 0in 0in">
<p class=3D"MsoNormal"><a href=3D"https://www.claconnect.com/"><span style=
=3D"font-size:8.0pt;color:#2E334E;text-decoration:none"><img border=3D"0" w=
idth=3D"40" height=3D"40" style=3D"width:.4166in;height:.4166in" id=3D"_x00=
00_i1026" src=3D"https://www.claconnect.com/-/media/cla-image-repository/lo=
gos/NewLogo.png" alt=3D"CLA"></span></a><o:p></o:p></p>
</td>
<td width=3D"650" style=3D"width:487.5pt;padding:0in 0in 0in 0in">
<p class=3D"MsoNormal"><b><span style=3D"font-size:9.0pt;color:#2E334E">Cod=
y M Parrish, CPA
</span></b><span style=3D"font-size:9.0pt;color:#2E334E"><br>
Signing Director<br>
Agribusiness and Cooperatives </span><o:p></o:p></p>
</td>
</tr>
<tr>
<td width=3D"39" style=3D"width:29.25pt;padding:0in 0in 0in 0in">
<p class=3D"MsoNormal">&nbsp;<o:p></o:p></p>
</td>
<td width=3D"650" style=3D"width:487.5pt;padding:3.75pt 0in 0in 0in">
<p class=3D"MsoNormal" style=3D"margin-bottom:12.0pt"><b><span style=3D"fon=
t-size:9.0pt;color:#2E334E">Direct 509-766-3115</span></b><span style=3D"fo=
nt-size:9.0pt;color:#2E334E">
</span><br>
<span style=3D"font-size:9.0pt;color:#2E334E">CLA (CliftonLarsonAllen LLP) =
</span><br>
<a href=3D"mailto:cody.parrish@CLAconnect.com"><span style=3D"font-size:8.0=
pt;color:#2E334E">cody.parrish@CLAconnect.com
</span></a><br>
<br>
<i><span style=3D"font-size:8.5pt;font-family:&quot;Georgia&quot;,serif">We=
'll get you there.<br>
</span></i><span style=3D"font-size:8.0pt"><a href=3D"https://www.claconnec=
t.com/services"><span style=3D"color:#2E334E">CPAs</span></a> |
<a href=3D"https://www.claconnect.com/services"><span style=3D"color:#2E334=
E">Consultants</span></a> |
<a href=3D"https://www.claconnect.com/services"><span style=3D"color:#2E334=
E">Wealth Advisors</span></a></span>
<br>
<br>
<a href=3D"https://claconnect.leapfile.net"><span style=3D"font-size:8.0pt;=
color:#2E334E">Send me your files with secure file transfer.</span></a><o:p=
></o:p></p>
</td>
</tr>
<tr style=3D"height:22.5pt">
<td width=3D"39" valign=3D"top" style=3D"width:29.25pt;padding:0in 0in 0in =
0in;height:22.5pt">
<p class=3D"MsoNormal">&nbsp;<o:p></o:p></p>
</td>
<td width=3D"650" valign=3D"top" style=3D"width:487.5pt;padding:0in 0in 0in=
 0in;height:22.5pt">
</td>
</tr>
<tr>
<td width=3D"39" valign=3D"top" style=3D"width:29.25pt;padding:0in 0in 0in =
0in">
<p class=3D"MsoNormal">&nbsp;<o:p></o:p></p>
</td>
<td width=3D"650" valign=3D"top" style=3D"width:487.5pt;padding:3.75pt 0in =
0in 0in">
<p class=3D"MsoNormal" style=3D"line-height:90%"><span style=3D"font-size:8=
.0pt;line-height:90%;color:#ABAEAB">CLA (CliftonLarsonAllen LLP) is an inde=
pendent network member of CLA Global. See
<a href=3D"http://claglobal.com/disclaimer"><span style=3D"color:#ABAEAB">C=
LAglobal.com/disclaimer</span></a>. Investment advisory services are offere=
d through CliftonLarsonAllenWealth Advisors, LLC, an SEC-registered investm=
ent advisor.
<o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
<p class=3D"MsoNormal"><o:p>&nbsp;</o:p></p>
<table class=3D"MsoNormalTable" border=3D"0" cellspacing=3D"0" cellpadding=
=3D"0">
<tbody>
<tr>
<td width=3D"39" valign=3D"top" style=3D"width:29.25pt;padding:0in 0in 0in =
0in">
<p class=3D"MsoNormal">&nbsp;<o:p></o:p></p>
</td>
<td valign=3D"top" style=3D"padding:0in 7.5pt 0in 7.5pt">
<p class=3D"MsoNormal"><a href=3D"https://www.claconnect.com/media/2022/cla=
-earns-great-place-to-work-certification"><span style=3D"font-size:8.0pt;co=
lor:#2E334E;text-decoration:none"><img border=3D"0" width=3D"72" height=3D"=
100" style=3D"width:.75in;height:1.0416in" id=3D"_x0000_i1025" src=3D"https=
://www.claconnect.com/-/media/cla-image-repository/logos/CLA_GPTW_EMAIL.png=
" alt=3D"Top50AccoutingConstructionFirm"></span></a><o:p></o:p></p>
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