Return-Path: <u-ff003a34f0356287c48b42a5b246a8e86a3746de@emailcc.com>
Delivered-To: charley@transocean.com
Received: from vps.transocean.com
	by vps.transocean.com with LMTP id ED6TFCMU1lpYagAAInt2oQ
	for <charley@transocean.com>; Tue, 17 Apr 2018 08:34:59 -0700
Return-path: <u-ff003a34f0356287c48b42a5b246a8e86a3746de@emailcc.com>
Envelope-to: charley@transocean.com
Delivery-date: Tue, 17 Apr 2018 08:34:59 -0700
Received: from mail.cecollect.com ([62.73.189.146]:10901)
	by vps.transocean.com with esmtps (TLSv1.2:ECDHE-RSA-AES256-GCM-SHA384:256)
	(Exim 4.89_1)
	(envelope-from <u-ff003a34f0356287c48b42a5b246a8e86a3746de@emailcc.com>)
	id 1f8Sd2-0007Om-8E
	for charley@transocean.com; Tue, 17 Apr 2018 08:34:59 -0700
DKIM-Signature: v=1; a=rsa-sha256; c=relaxed/relaxed; s=key2; d=cecollect.com;
 h=List-Unsubscribe:MIME-Version:From:Reply-To:To:Subject:Content-Type:Message-ID:Date;
 bh=MuBovzS2THlCZei7n/2BitUyp6UOHjTmKtkuFU2UoOU=;
 b=FdcEKPR+rdRieV2T2Xg0Xczj0QDg+dDF9a+vnCm/vOCjUGsJOSIhvhQa+USJWYjf6DP0M7EutDNV
   ubpDP+h5LKY/oZGbGFctp60wPqewYbAt6/xIdLJKBt3y7BaZUv2Xa2zdEaT5HMKQ9GJo3eS8gZX0
   b/JDueDTvDBodgg+vyM=
Received: by mail.cecollect.com id hqoa161vi5sb for <charley@transocean.com>; Tue, 17 Apr 2018 16:33:57 +0100 (envelope-from <u-ff003a34f0356287c48b42a5b246a8e86a3746de@emailcc.com>)
X-Campaign: ff003a34f0356287c48b42a5b246a8e86a3746de
Feedback-ID: 225e721a3e5b4cf860bef64b67f5f0feeb35415e:tlcbemail
Errors-To: u-ff003a34f0356287c48b42a5b246a8e86a3746de@emailcc.com
List-Unsubscribe: <mailto:o-ff003a34f0356287c48b42a5b246a8e86a3746de@emailcc.com>
X-Complaints-To: abuse@emailcc.com
MIME-Version: 1.0
From: "Burns & Levinson" <Burns@emailcc.com>
Reply-To: r-ff003a34f0356287c48b42a5b246a8e86a3746de@emailcc.com
To: "Liora Manne" <charley@transocean.com>
Content-Type: multipart/alternative; boundary="1.0808.8426.1189.1892.2883.3"
Message-ID: <0.0.4.15A.1D3D6618056CBA0.ED860@mail.cecollect.com>
Date: Tue, 17 Apr 2018 16:34:43 +0100
X-Spam-Status: Yes, score=3.9
X-Spam-Score: 39
X-Spam-Bar: +++
X-Spam-Report: Spam detection software, running on the system "vps.transocean.com",
 has identified this incoming email as possible spam.  The original
 message has been attached to this so you can view it or label
 similar future email.  If you have any questions, see
 root\@localhost for details.
 
 Content preview:  You have received a message from Burns & Levinson. To view
    your message, please visit: http://emailcc.com/ptrv/ff003a34f0356287c48b42a5b246a8e86a3746de
    To opt out, reply to this email and change the subject to be: optout or click:
    http://emailcc.com/ro/ff003a34f0356287c48b42a5b246a8e86a3746de [...] 
 
 Content analysis details:   (3.9 points, 3.0 required)
 
  pts rule name              description
 ---- ---------------------- --------------------------------------------------
  0.5 KAM_NUMSUBJECT         Subject ends in numbers
  0.0 URIBL_BLOCKED          ADMINISTRATOR NOTICE: The query to URIBL was blocked.
                             See
                             http://wiki.apache.org/spamassassin/DnsBlocklists#dnsbl-block
                              for more information.
                             [URIs: cecollect.com]
  0.0 T_SPF_TEMPERROR        SPF: test of record failed (temperror)
  0.0 HTML_FONT_LOW_CONTRAST BODY: HTML font color similar or identical to
                             background
  0.8 BAYES_50               BODY: Bayes spam probability is 40 to 60%
                             [score: 0.5000]
  0.0 HTML_MESSAGE           BODY: HTML included in message
  0.1 DKIM_SIGNED            Message has a DKIM or DK signature, not necessarily valid
  1.8 PYZOR_CHECK            Listed in Pyzor (http://pyzor.sf.net/)
 -0.1 DKIM_VALID             Message has at least one valid DKIM or DK signature
  0.8 CPANEL_LOTS_OF_EMPTY_LINE RAW: Spam that has large block of empty
                             lines
X-Spam-Flag: YES
Subject:  ****SPAM****  If You Will Newsletter, April 2018


--1.0808.8426.1189.1892.2883.3
Content-Type: text/plain; charset="utf-8"
Content-Transfer-Encoding: quoted-printable


You have received a message from =
Burns & Levinson=
.

To view your message, please visit:
http://emailcc.com/ptrv/=
ff003a34f0356287c48b42a5b246a8e86a3746de=


To opt out, reply to this email and change the subject to be: opto=
ut or click:
http://emailcc.com/ro/=
ff003a34f0356287c48b42a5b246a8e86a3746de=


If you have trouble viewing this message please see below for deta=
iled instructions.

________________________________________

If your e-mail program does not allow you to click directly on the=
 above address, you will need to copy and paste the address into y=
our browser.

Follow the directions below for the simplest way to pick up your m=
essage.
1. Make sure you only have one web browser open.
2. Highlight the address by dragging the cursor across the URL (ma=
ke sure you get the whole address).
3. Copy and paste the URL into your web browser.
4. Press 'enter'.


--1.0808.8426.1189.1892.2883.3
Content-Type: text/html; charset="utf-8"
Content-Transfer-Encoding: quoted-printable


<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "ht=
tp://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"><html>
  <head>
    <META http-equiv=3d"Content-Type" content=3d"text/html; charse=
t=3dutf-8">
    <meta http-equiv=3d"Content-Type" content=3d"text/html; charse=
t=3dutf-8">
    <meta name=3d"viewport" content=3d"width=3ddevice-width, initi=
al-scale=3d1"><title>=
If You Will Newsletter, April 2018=
</title><style  type=3d"text/css" class=3d"cbT-css">body {width: 1=
00% !important;height: auto;margin: 0;padding: 0;-webkit-text-size=
-adjust: 100%;-webkit-font-smoothing: antialiased;}.ReadMsgBody {w=
idth: 100%;background-color: #ffffff;}.ExternalClass {width: 100%;=
background-color: #ffffff;}#outlook a { padding: 0;}a { word-wrap:=
 break-word !important;}img {line-height: 100%;outline: none;text-=
decoration: none;-ms-interpolation-mode: bicubic;}a img{border: 0;=
}table, td {border-collapse: collapse;mso-table-lspace: 0;mso-tabl=
e-rspace: 0;}.cbT-outer-table{margin: 0;padding: 0;width: 100% !im=
portant;line-height: normal !important;}=
[office365]=
 button{margin: 0 !important;padding: 0 !important;display: block =
!important;}=
[office365]=
 div{margin: 0 !important;padding: 0 !important;display: block !im=
portant;}@media only screen and (max-width: 640px)  {.cbR-device-w=
idth {width: 440px !important;}.cbR-mobile-hide{display: none !imp=
ortant;}.cbR-column-stack{display: block !important;width: 100% !i=
mportant;max-width: 100% !important;}.cbR-image-fit-container img =
{width: 100% !important;height: auto !important;}.cbR-image-maxWid=
th{                    max-width: 100% !important;height: auto !im=
portant;                }.cbR-remove-padding{padding: 0 !important=
;}.cbR-text-alignleft{text-align: left !important;}.cbR-text-align=
center{text-align: center !important;}.cbR-text-alignright{text-al=
ign: right !important;}=
[style*=3d"font-size: 7.5pt"]=
, =
[style*=3d"font-size:7.5pt"]=
,=
[style*=3d"font-size: 8pt"]=
, =
[style*=3d"font-size:8pt"]=
,=
[style*=3d"font-size: 9pt"]=
, =
[style*=3d"font-size:9pt"]=
{font-size: 10pt !important;}=
[style*=3d"font-size: 20pt"]=
, =
[style*=3d"font-size:20pt"]=
,=
[style*=3d"font-size: 22pt"]=
, =
[style*=3d"font-size:22pt"]=
,=
[style*=3d"font-size: 24pt"]=
, =
[style*=3d"font-size:24pt"]=
,=
[style*=3d"font-size: 26pt"]=
, =
[style*=3d"font-size:26pt"]=
,=
[style*=3d"font-size: 28pt"]=
, =
[style*=3d"font-size:28pt"]=
,=
[style*=3d"font-size: 36pt"]=
, =
[style*=3d"font-size:36pt"]=
,=
[style*=3d"font-size: 48pt"]=
, =
[style*=3d"font-size:48pt"]=
,=
[style*=3d"font-size: 72pt"]=
, =
[style*=3d"font-size:72pt"]=
{font-size: 18pt !important;}}@media only screen and (max-width: 4=
79px) {.cbR-device-width {width: 280px !important;}}</style><style=
 id=3d"cbT-css-page-fontSize" type=3d"text/css" class=3d"cbT-css">=
body, table{ font-size: 10pt;}</style><style id=3d"cbT-css-page-fo=
ntType" type=3d"text/css" class=3d"cbT-css">body, table{ font-fami=
ly: arial, sans-serif;}</style><style id=3d"cbT-css-page-fontColor=
" type=3d"text/css" class=3d"cbT-css">body, table{ color: #000000;=
}</style><style id=3d"cbT-css-page-linkStyle" type=3d"text/css" cl=
ass=3d"cbT-css">a, a:link, a:active, a:visited { text-decoration: =
underline; }</style><style id=3d"cbT-css-page-linkColor" type=3d"t=
ext/css" class=3d"cbT-css">a, a:link, a:active, a:visited { color:=
 #000000; }</style><style id=3d"cbT-css-page-linkHoverStyle" type=3d=
"text/css" class=3d"cbT-css">a:hover { text-decoration: none; }</s=
tyle><style id=3d"cbT-css-page-linkHoverColor" type=3d"text/css" c=
lass=3d"cbT-css">a:hover { color: #000000; }</style></head><body m=
arginheight=3d"0" bgcolor=3d"#ffffff" marginwidth=3d"0" leftmargin=3d=
"0" rightmargin=3d"0" topmargin=3d"0" bottommargin=3d"0" link=3d"#=
666666" alink=3d"#FF9900" vlink=3d"#666666" style=3d""><img style=3d=
"display: block;" border=3d"0" alt=3d"+" src=3d"=
http://emailcc.com/erv/ff003a34f0356287c48b42a5b246a8e86a3746de.gif=
">






























<table class=3d"cbT-outer-table" style=3d"border-collapse: collaps=
e;" width=3d"100%" border=3d"0" cellspacing=3d"0" cellpadding=3d"0=
"><tbody><tr><td><table class=3d"cbT-container-table cbR-device-wi=
dth" align=3d"center" width=3d"640" style=3d"border-collapse: coll=
apse;" border=3d"0" cellspacing=3d"0" cellpadding=3d"0"><tbody><tr=
><td><table class=3d"cbT-inner-table" width=3d"100%" style=3d"bord=
er-collapse: collapse;" border=3d"0" cellspacing=3d"0" cellpadding=3d=
"0"><tbody><tr><td class=3d"cbT-block-container"><table class=3d"c=
bT-block" data-block=3d"cbT-sb-vertical-spacer" style=3d"border-co=
llapse: collapse;" width=3d"100%" border=3d"0" cellspacing=3d"0" c=
ellpadding=3d"0"><tbody><tr valign=3d"top"><td style=3d"font-size:=
 16px; line-height: 16px; height: 16px;" class=3d""><img src=3d"ht=
tp://t.contentsvr.com/space.gif" width=3d"1" height=3d"16" style=3d=
"display: block;" alt=3d""></td></tr></tbody></table><table class=3d=
"cbT-block cbT-system-locked-header" data-block=3d"cbT-sb-system-l=
ocked-header" width=3d"100%" style=3d"border-collapse: collapse;" =
border=3d"0" cellspacing=3d"0" cellpadding=3d"0"><tbody><tr><td><t=
able class=3d"cbT-block-inner" style=3d"border-collapse: collapse;=
" width=3d"100%" border=3d"0" cellpadding=3d"0" cellspacing=3d"0">=
<tbody><tr><td align=3d"center" style=3d"font-size: 8pt;">  <div c=
lass=3d"cbT-content"></div></td></tr>=0d
















</tbody></table></td></tr></tbody></table><table class=3d"cbT-bloc=
k cbT-system-preheader" data-block=3d"cbT-sb-system-preheader" wid=
th=3d"100%" style=3d"border-collapse: collapse;" border=3d"0" cell=
spacing=3d"0" cellpadding=3d"0"><tbody><tr><td><table class=3d"cbT=
-block-inner" style=3d"border-collapse: collapse;" width=3d"100%" =
border=3d"0" cellpadding=3d"0" cellspacing=3d"0"><tbody><tr><td al=
ign=3d"center" style=3d"font-size: 8pt;"><div class=3d"cbT-content=
 cbT-content-editable"></div></td></tr></tbody></table>
</td></tr>
</tbody></table>
</td></tr>
</tbody></table><table class=3d"cbT-inner-table-main cbT-inner-tab=
le" width=3d"100%" border=3d"1" bordercolor=3d"#999999" style=3d"b=
order-style: solid; border-collapse: collapse;" bgcolor=3d"#ffffff=
" cellspacing=3d"0" cellpadding=3d"20" data-block=3d"container" da=
ta-block-configid=3d"container"><tbody><tr><td class=3d"cbT-block-=
container"><table class=3d"cbT-block" width=3d"100%" style=3d"bord=
er-collapse: collapse;" border=3d"0" cellspacing=3d"0" cellpadding=3d=
"0" data-block=3d"cbT-sb-multicolumn-content" data-block-configid=3d=
"cbT-ubcID-37907"><tbody><tr valign=3d"top"><td class=3d"cbR-colum=
n-stack cbT-block-column"><table class=3d"cbT-block-inner" style=3d=
"border-collapse: collapse;" width=3d"100%" border=3d"0" cellpaddi=
ng=3d"0" cellspacing=3d"0"><tbody><tr><td class=3d"cbT-block-conta=
iner"><table class=3d"cbT-block" data-block=3d"cbT-sb-content" wid=
th=3d"100%" style=3d"border-collapse: collapse;" border=3d"0" cell=
spacing=3d"0" cellpadding=3d"0" data-block-configid=3d"cbT-ubcID-4=
761"><tbody><tr><td><table class=3d"cbT-block-inner" style=3d"bord=
er-collapse: collapse;" width=3d"100%" border=3d"0" cellpadding=3d=
"0" cellspacing=3d"0"><tbody><tr><td class=3d""><div class=3d"cbT-=
content cbR-content-fullWidth cbT-content-editable" style=3d"posit=
ion: relative;"><a href=3d"http://emailcc.com/collect/click.aspx?u=3d=
jRYOrR8N39RU3XF1/sQLsr7rCXdXkqFo&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" target=3d"_blank"><img alt=3d"" border=3d"0" class=3d"cbR-image-=
maxWidth" height=3d"109" src=3d"https://f.datasrvr.com/f1/718/3858=
1/logo-burns.jpg" width=3d"204"></a><br>




















































































&nbsp;</div></td></tr>
</tbody></table>
</td></tr>
</tbody></table>
</td></tr>
</tbody></table></td></tr>
</tbody></table>
<table class=3d"cbT-block" width=3d"100%" style=3d"border-collapse=
: collapse;" border=3d"0" cellspacing=3d"0" cellpadding=3d"0" data=
-block=3d"cbT-sb-multicolumn-content" data-block-configid=3d"cbT-u=
bcID-59288">
    <tbody>
        <tr valign=3d"top">
            <td class=3d"cbR-column-stack cbT-block-column" width=3d=
"50%" bgcolor=3d"#1F0046">
                <table class=3d"cbT-block-inner" style=3d"border-c=
ollapse: collapse;" width=3d"100%" border=3d"0" cellpadding=3d"15"=
 cellspacing=3d"0">
                    <tbody>
                        <tr>
                            <td class=3d"cbT-block-container">
                                <table class=3d"cbT-block" width=3d=
"100%" style=3d"border-collapse: collapse;" border=3d"0" cellspaci=
ng=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-content" data-bloc=
k-configid=3d"cbT-ubcID-99327">
                                    <tbody>
                                        <tr>
                                            <td>
                                                <table class=3d"cb=
T-block-inner" style=3d"border-collapse: collapse;" width=3d"100%"=
 border=3d"0" cellpadding=3d"0" cellspacing=3d"0">
                                                    <tbody>
                                                        <tr>
                                                            <td cl=
ass=3d"">
                                                                <d=
iv class=3d"cbT-content cbR-content-fullWidth cbT-content-editable=
" style=3d""><br>
&nbsp;</div>
                                                            </td>
                                                        </tr>
                                                    </tbody>
                                                </table>
                                            </td>
                                        </tr>
                                    </tbody>
                                </table>
                                <table class=3d"cbT-block" width=3d=
"100%" style=3d"border-collapse: collapse;" border=3d"0" cellspaci=
ng=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-content" data-bloc=
k-configid=3d"cbT-ubcID-58054">
                                    <tbody>
                                        <tr>
                                            <td>
                                                <table class=3d"cb=
T-block-inner" style=3d"border-collapse: collapse;" width=3d"100%"=
 border=3d"0" cellpadding=3d"0" cellspacing=3d"0">
                                                    <tbody>
                                                        <tr>
                                                            <td cl=
ass=3d""><div class=3d"cbT-content cbT-content-editable cbR-conten=
t-fullWidth" style=3d""><span><font color=3d"#bcb3c7"><span style=3d=
"font-size:12pt">a trusts &amp; estates newsletter</span></font></=
span></div>
                                                            </td>
                                                        </tr>
                                                    </tbody>
                                                </table>
                                            </td>
                                        </tr>
                                    </tbody>
                                </table>
                                <table class=3d"cbT-block" width=3d=
"100%" style=3d"border-collapse: collapse;" border=3d"0" cellspaci=
ng=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-content" data-bloc=
k-configid=3d"cbT-ubcID-73845">
                                    <tbody>
                                        <tr>
                                            <td>
                                                <table class=3d"cb=
T-block-inner" style=3d"border-collapse: collapse;" width=3d"100%"=
 border=3d"0" cellpadding=3d"0" cellspacing=3d"0">
                                                    <tbody>
                                                        <tr>
                                                            <td cl=
ass=3d"">
                                                                <d=
iv class=3d"cbT-content cbT-content-editable cbR-content-fullWidth=
" style=3d"position: relative;"></div>
                                                            </td>
                                                        </tr>
                                                    </tbody>
                                                </table>
                                            </td>
                                        </tr>
                                    </tbody>
                                </table>
                                <table class=3d"cbT-block" data-bl=
ock=3d"cbT-sb-content" width=3d"100%" style=3d"border-collapse: co=
llapse;" border=3d"0" cellspacing=3d"0" cellpadding=3d"0" data-blo=
ck-configid=3d"cbT-ubcID-15996">
                                    <tbody>
                                        <tr>
                                            <td>
                                                <table class=3d"cb=
T-block-inner" style=3d"border-collapse: collapse;" width=3d"100%"=
 border=3d"0" cellpadding=3d"0" cellspacing=3d"0">
                                                    <tbody>
                                                        <tr>
                                                            <td cl=
ass=3d"">
                                                                <d=
iv class=3d"cbT-content cbT-content-editable cbR-content-fullWidth=
" style=3d""><span style=3d"font-size:28pt"><strong><font color=3d=
"#ffffff">if you will</font></strong></span><br>
<br>
<span style=3d"font-size:11pt"><span style=3d"color:#FFFFFF">april=
 2018</span></span></div>
                                                            </td>
                                                        </tr>
                                                    </tbody>
                                                </table>
</td></tr>
</tbody></table>
</td></tr></tbody></table></td><td class=3d"cbR-column-stack cbT-b=
lock-column" width=3d"296"><table class=3d"cbT-block-inner" style=3d=
"border-collapse: collapse;" width=3d"100%" border=3d"0" cellpaddi=
ng=3d"0" cellspacing=3d"0"><tbody><tr><td class=3d"cbT-block-conta=
iner"><table class=3d"cbT-block" style=3d"border-collapse: collaps=
e;" width=3d"100%" border=3d"0" cellspacing=3d"0" cellpadding=3d"0=
" data-block=3d"cbT-sb-image" data-block-configid=3d"cbT-ubcID-477=
41"><tbody><tr valign=3d"top"><td><table class=3d"cbT-block-inner"=
 width=3d"100%" style=3d"border-collapse: collapse;" border=3d"0" =
cellpadding=3d"0" cellspacing=3d"0"><tbody><tr><td><div class=3d"c=
bT-content cbT-content-editable cbR-image-fit-container"><img clas=
s=3d"cbT-content-image cbT-upload-drop-target" style=3d"display: b=
lock;" src=3d"https://f.datasrvr.com/f1/818/33273/shutterstock_102=
271846_1.jpg" border=3d"0" alt=3d"" width=3d"300"></div></td></tr>=
</tbody></table></td></tr>=0d
</tbody></table>
</td></tr>
</tbody></table>

</td></tr></tbody></table><table class=3d"cbT-block" style=3d"bord=
er-collapse: collapse;" width=3d"100%" border=3d"0" cellspacing=3d=
"0" cellpadding=3d"0" data-block=3d"cbT-sb-vertical-spacer" data-b=
lock-configid=3d"cbT-ubcID-54779"><tbody><tr valign=3d"top"><td st=
yle=3d"font-size: 10px; line-height: 10px; height: 10px;" class=3d=
""><img src=3d"http://t.contentsvr.com/space.gif" width=3d"1" heig=
ht=3d"10" style=3d"display: block;" alt=3d""></td></tr></tbody></t=
able><table class=3d"cbT-block" style=3d"border-collapse: collapse=
; display: table;" width=3d"100%" border=3d"0" cellspacing=3d"0" c=
ellpadding=3d"0" data-block=3d"cbT-sb-vertical-spacer" data-block-=
configid=3d"cbT-ubcID-54779" bgcolor=3d"#dadee1"><tbody><tr valign=3d=
"top"><td style=3d"font-size: 5px; line-height: 5px; height: 5px;"=
 class=3d""><img src=3d"http://t.contentsvr.com/space.gif" width=3d=
"1" height=3d"5" style=3d"display: block;" alt=3d""></td></tr></tb=
ody></table><table class=3d"cbT-block" style=3d"border-collapse: c=
ollapse; display: table;" width=3d"100%" border=3d"0" cellspacing=3d=
"0" cellpadding=3d"0" data-block=3d"cbT-sb-vertical-spacer" data-b=
lock-configid=3d"cbT-ubcID-54779"><tbody><tr valign=3d"top"><td st=
yle=3d"font-size: 10px; line-height: 10px; height: 10px;" class=3d=
""><img src=3d"http://t.contentsvr.com/space.gif" width=3d"1" heig=
ht=3d"10" style=3d"display: block;" alt=3d""></td></tr></tbody></t=
able><table class=3d"cbT-block" width=3d"100%" style=3d"border-col=
lapse: collapse;" border=3d"0" cellspacing=3d"0" cellpadding=3d"0"=
 data-block=3d"cbT-sb-multicolumn-content" data-block-configid=3d"=
cbT-ubcID-49347"><tbody><tr valign=3d"top"><td class=3d"cbR-column=
-stack cbT-block-column" width=3d"78.4013605442177%"><table class=3d=
"cbT-block-inner" style=3d"border-collapse: collapse;" width=3d"10=
0%" border=3d"0" cellpadding=3d"0" cellspacing=3d"0"><tbody><tr><t=
d class=3d"cbT-block-container"><table class=3d"cbT-block" data-bl=
ock=3d"cbT-sb-content" width=3d"100%" style=3d"border-collapse: co=
llapse;" border=3d"0" cellspacing=3d"0" cellpadding=3d"0" data-blo=
ck-configid=3d"cbT-ubcID-64285">=0d
                                    <tbody>
                                        <tr>
                                            <td>
                                                <table class=3d"cb=
T-block-inner" style=3d"border-collapse: collapse;" width=3d"100%"=
 border=3d"0" cellpadding=3d"10" cellspacing=3d"0">
                                                    <tbody>
                                                        <tr>
                                                            <td cl=
ass=3d"">
                                                                <d=
iv class=3d"cbT-content cbR-content-fullWidth cbT-content-editable=
" style=3d"">Burns &amp; Levinson is pleased to reintroduce <stron=
g>If You Will</strong>, a quarterly newsletter that touches on all=
 manner of topics pertaining to trusts &amp; estates.&nbsp;<br>
<br>
In this issue, Clifford Cohen, co-chair of Burns' Private Client G=
roup, offers actionable steps that can help safeguard the estate o=
f a recently departed loved one and its beneficiaries from exploit=
ation, and Laura Hiller examines the important differences between=
 the concepts of domicile and residence.<br>
&nbsp;</div></td></tr>
</tbody></table>
</td></tr>
</tbody></table>
</td></tr></tbody></table></td><td class=3d"cbR-mobile-hide cbT-bl=
ock-divider" width=3d"10"><img src=3d"http://t.tlcollect.com/space=
.gif" width=3d"10" height=3d"1" style=3d"display: block;" alt=3d""=
></td><td class=3d"cbR-column-stack cbT-block-column" width=3d"21.=
598639455782312%"><table class=3d"cbT-block-inner" style=3d"border=
-collapse: collapse;" width=3d"100%" border=3d"0" cellpadding=3d"0=
" cellspacing=3d"0"><tbody><tr><td class=3d"cbT-block-container"><=
table class=3d"cbT-block" data-block=3d"cbT-sb-content" width=3d"1=
00%" style=3d"border-collapse: collapse;" border=3d"0" cellspacing=3d=
"0" cellpadding=3d"0" data-block-configid=3d"cbT-ubcID-92149"><tbo=
dy><tr><td><table class=3d"cbT-block-inner" style=3d"border-collap=
se: collapse;" width=3d"100%" border=3d"0" cellpadding=3d"0" cells=
pacing=3d"0"><tbody><tr><td class=3d""><div class=3d"cbT-content c=
bT-content-editable cbR-content-fullWidth" style=3d""></div></td><=
/tr></tbody></table></td></tr>=0d
</tbody></table>
</td></tr>
</tbody></table>

            </td></tr>
</tbody></table><table class=3d"cbT-block" style=3d"border-collaps=
e: collapse; display: table;" width=3d"100%" border=3d"0" cellspac=
ing=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-vertical-spacer" =
bgcolor=3d"#FFFFFF" data-block-configid=3d"cbT-ubcID-10564"><tbody=
><tr valign=3d"top"><td style=3d"font-size: 9px; line-height: 9px;=
 height: 9px;" class=3d""><img src=3d"http://t.contentsvr.com/spac=
e.gif" width=3d"1" height=3d"9" style=3d"display: block;" alt=3d""=
></td></tr></tbody></table>=0d<table class=3d"cbT-block" width=3d"=
100%" style=3d"border-collapse: collapse;" border=3d"0" cellspacin=
g=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-multicolumn-content=
" data-block-configid=3d"cbT-ubcID-65001"><tbody><tr valign=3d"top=
"><td class=3d"cbR-column-stack cbT-block-column" width=3d"295"><t=
able class=3d"cbT-block-inner" style=3d"border-collapse: collapse;=
" width=3d"100%" border=3d"0" cellpadding=3d"5" cellspacing=3d"0">=
<tbody><tr><td class=3d"cbT-block-container"><table class=3d"cbT-b=
lock" style=3d"border-collapse: collapse;" width=3d"100%" border=3d=
"0" cellspacing=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-image=
" data-block-configid=3d"cbT-ubcID-80752"><tbody><tr valign=3d"top=
"><td><table class=3d"cbT-block-inner" width=3d"100%" style=3d"bor=
der-collapse: collapse;" border=3d"0" cellpadding=3d"0" cellspacin=
g=3d"0"><tbody><tr><td><div class=3d"cbT-content cbR-image-fit-con=
tainer cbT-content-editable"><img class=3d"cbT-content-image cbT-u=
pload-drop-target" style=3d"display: block;" src=3d"https://f.data=
srvr.com/f1/518/99351/attorney1.jpg" border=3d"0" alt=3d"" width=3d=
"295"></div></td></tr>






































































































</tbody></table>
</td></tr>
</tbody></table>
<table class=3d"cbT-block" data-block=3d"cbT-sb-content" width=3d"=
100%" style=3d"border-collapse: collapse;" border=3d"0" cellspacin=
g=3d"0" cellpadding=3d"0" data-block-configid=3d"cbT-ubcID-10937">=
<tbody><tr><td><table class=3d"cbT-block-inner" style=3d"border-co=
llapse: collapse;" width=3d"100%" border=3d"0" cellpadding=3d"0" c=
ellspacing=3d"0"><tbody><tr><td class=3d""><div class=3d"cbT-conte=
nt cbT-content-editable cbR-content-fullWidth" style=3d""><br>
<span style=3d"font-size:26pt"><span style=3d"color:#1F0046"><stro=
ng><span>the first things to do</span></strong></span></span><br>
<br>
<span style=3d"color:#431a77"><span style=3d"font-size:12pt"><span=
>by clifford cohen</span></span></span><br>
<br>
The occasion of a loved one=e2=80=99s passing is a shock, and the =
loss can often throw those nearest and dearest off their guard. In=
 fact, despite the difficulty of doing so, this is when at least o=
ne survivor must step up and take immediate precautionary steps to=
 prevent the estate and its beneficiaries from falling prey to dev=
ious thieves, scammers, and simple oversights.<br>
<br>
<span style=3d"color:#FFFFFF"><span style=3d"font-size:14pt">i</sp=
an></span><br>
<span class=3d"cbbutton"><!--=
[if mso]=
><v:rect  xmlns:v=3d"urn:schemas-microsoft-com:vml" xmlns:w=3d"urn=
:schemas-microsoft-com:office:word" href=3d"http://emailcc.com/col=
lect/click.aspx?u=3dokCnMhIBMSs44USUx34t/HnjkakcajnPhYZ2KN5sP1s=3d=
&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" style=3d"height:50px;v-text-anchor:middle;width:146px;" stroke=3d=
"f" fillcolor=3d"#1F0047"><w:anchorlock></w:anchorlock><center><!=
[endif]=
--><a href=3d"http://emailcc.com/collect/click.aspx?u=3dokCnMhIBMS=
s44USUx34t/HnjkakcajnPhYZ2KN5sP1s=3d&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" style=3d"background-color:#1F0047;color:#FFFFFF;display:inline-b=
lock;font-family:sans-serif;font-size:13px;font-weight:bold;line-h=
eight:50px;text-align:center;text-decoration:none;width:146px;-web=
kit-text-size-adjust:none;">Read More</a><!--=
[if mso]=
></center></v:rect ><!=
[endif]=
--></span><br>
<br>
&nbsp;</div></td></tr></tbody></table>
</td></tr>
</tbody></table>
</td></tr>
</tbody></table></td><td class=3d"cbR-mobile-hide cbT-block-divide=
r" width=3d"10"><img src=3d"http://t.tlcollect.com/space.gif" widt=
h=3d"10" height=3d"1" style=3d"display: block;" alt=3d""></td><td =
class=3d"cbR-column-stack cbT-block-column" width=3d"293"><table c=
lass=3d"cbT-block-inner" style=3d"border-collapse: collapse;" widt=
h=3d"100%" border=3d"0" cellpadding=3d"5" cellspacing=3d"0"><tbody=
><tr><td class=3d"cbT-block-container"><table class=3d"cbT-block" =
style=3d"border-collapse: collapse;" width=3d"100%" border=3d"0" c=
ellspacing=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-image" dat=
a-block-configid=3d"cbT-ubcID-45325"><tbody><tr valign=3d"top"><td=
><table class=3d"cbT-block-inner" width=3d"100%" style=3d"border-c=
ollapse: collapse;" border=3d"0" cellpadding=3d"0" cellspacing=3d"=
0"><tbody><tr><td><div class=3d"cbT-content cbT-content-editable c=
bR-image-fit-container"><img class=3d"cbT-content-image cbT-upload=
-drop-target" style=3d"display: block;" src=3d"https://f.datasrvr.=
com/f1/018/21968/attorney2.jpg" border=3d"0" alt=3d"" width=3d"293=
"></div></td></tr></tbody></table>=0d































</td></tr>
</tbody></table>
<table class=3d"cbT-block" data-block=3d"cbT-sb-content" width=3d"=
100%" style=3d"border-collapse: collapse;" border=3d"0" cellspacin=
g=3d"0" cellpadding=3d"0" data-block-configid=3d"cbT-ubcID-25505">=
<tbody><tr><td><table class=3d"cbT-block-inner" style=3d"border-co=
llapse: collapse;" width=3d"100%" border=3d"0" cellpadding=3d"0" c=
ellspacing=3d"0"><tbody><tr><td class=3d""><div class=3d"cbT-conte=
nt cbT-content-editable cbR-content-fullWidth" style=3d""><br>
<font color=3d"#1f0046"><span style=3d"font-size:34.6667px"><stron=
g>domicile: it's more than where you live</strong></span></font><b=
r>
<br>
<span style=3d"color:#431a77"><span style=3d"font-size:12pt"><span=
>by laura hiller</span></span></span><br>
<br>
The terms =e2=80=9cdomicile=e2=80=9d and =e2=80=9cresidence=e2=80=9d=
 are frequently used interchangeably, but for tax purposes, they a=
re distinct legal concepts that carry different meanings and signi=
ficance.<br>
<br>
<br>
<span style=3d"font-size:20pt"><span style=3d"color:#FFFFFF">i</sp=
an></span><br>
<br>
<span class=3d"cbbutton"><!--=
[if mso]=
><v:rect  xmlns:v=3d"urn:schemas-microsoft-com:vml" xmlns:w=3d"urn=
:schemas-microsoft-com:office:word" href=3d"http://emailcc.com/col=
lect/click.aspx?u=3dokCnMhIBMSs44USUx34t/ChvdYH7FWSqTm0ZBsfEuAA=3d=
&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" style=3d"height:50px;v-text-anchor:middle;width:146px;" stroke=3d=
"f" fillcolor=3d"#1F0047"><w:anchorlock></w:anchorlock><center><!=
[endif]=
--><a href=3d"http://emailcc.com/collect/click.aspx?u=3dokCnMhIBMS=
s44USUx34t/ChvdYH7FWSqTm0ZBsfEuAA=3d&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" style=3d"background-color:#1F0047;color:#FFFFFF;display:inline-b=
lock;font-family:sans-serif;font-size:13px;font-weight:bold;line-h=
eight:50px;text-align:center;text-decoration:none;width:146px;-web=
kit-text-size-adjust:none;">Read More</a><!--=
[if mso]=
></center></v:rect ><!=
[endif]=
--></span><br>
<br>
&nbsp;</div></td></tr>
</tbody></table>
</td></tr>
</tbody></table>
</td></tr>
</tbody></table>
</td></tr></tbody></table><table class=3d"cbT-block" style=3d"bord=
er-collapse: collapse;" width=3d"100%" border=3d"0" cellspacing=3d=
"0" cellpadding=3d"0" data-block=3d"cbT-sb-vertical-spacer"><tbody=
><tr valign=3d"top"><td style=3d"font-size: 10px; line-height: 10p=
x; height: 10px;" class=3d""><img src=3d"http://t.tlcollect.com/sp=
ace.gif" width=3d"1" height=3d"10" style=3d"display: block;" alt=3d=
""></td></tr></tbody></table><table class=3d"cbT-block" style=3d"b=
order-collapse: collapse; display: table;" width=3d"100%" border=3d=
"0" cellspacing=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-verti=
cal-spacer" data-block-configid=3d"cbT-ubcID-54779" bgcolor=3d"#da=
dee1"><tbody><tr valign=3d"top"><td style=3d"font-size: 5px; line-=
height: 5px; height: 5px;" class=3d""><img src=3d"http://t.content=
svr.com/space.gif" width=3d"1" height=3d"5" style=3d"display: bloc=
k;" alt=3d""></td></tr></tbody></table><table class=3d"cbT-block" =
style=3d"border-collapse: collapse;" width=3d"100%" border=3d"0" c=
ellspacing=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-vertical-s=
pacer"><tbody><tr valign=3d"top"><td style=3d"font-size: 10px; lin=
e-height: 10px; height: 10px;" class=3d""><img src=3d"http://t.tlc=
ollect.com/space.gif" width=3d"1" height=3d"10" style=3d"display: =
block;" alt=3d""></td></tr></tbody></table><table class=3d"cbT-blo=
ck" width=3d"100%" style=3d"border-collapse: collapse;" border=3d"=
0" cellspacing=3d"0" cellpadding=3d"0" data-block=3d"cbT-sb-conten=
t" data-block-configid=3d"cbT-ubcID-17658"><tbody><tr><td><table c=
lass=3d"cbT-block-inner" style=3d"border-collapse: collapse;" widt=
h=3d"100%" border=3d"0" cellpadding=3d"0" cellspacing=3d"0"><tbody=
><tr><td class=3d""><div class=3d"cbT-content cbT-content-editable=
 cbR-content-fullWidth" style=3d""><div style=3d"text-align:center=
"><br>=0d<a href=3d"http://emailcc.com/collect/click.aspx?u=3djRYO=
rR8N39Qxe+4FPU08B1eYsvL8B+4L5fZB1M0td9Af63DFf+sybg=3d=3d&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" target=3d"_blank"><img alt=3d"" border=3d"0" class=3d"cbR-image-=
maxWidth" height=3d"28" src=3d"https://f.datasrvr.com/f1/618/60135=
/fb.jpg" width=3d"28"></a>&nbsp; &nbsp;<a href=3d"http://emailcc.c=
om/collect/click.aspx?u=3djRYOrR8N39RgUfrkRiLSAh2mn8EMtKNtlGqpu6Ap=
TUtNOen/S+cWryC2B+mSs3SOwIK2tBTTnYHiEpqlw2+BSw=3d=3d&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" target=3d"_blank"><img alt=3d"" border=3d"0" class=3d"cbR-image-=
maxWidth" height=3d"28" src=3d"https://f.datasrvr.com/f1/718/41293=
/in.jpg" width=3d"28"></a>&nbsp; &nbsp;<a href=3d"http://emailcc.c=
om/collect/click.aspx?u=3djRYOrR8N39Sc2XzI3x6OnZw4LlJZ4Um3JOAZQxoa=
7JQ=3d&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" target=3d"_blank"><img alt=3d"" border=3d"0" class=3d"cbR-image-=
maxWidth" height=3d"28" src=3d"https://f.datasrvr.com/f1/118/28211=
/tw.jpg" width=3d"28"></a><br><br><span style=3d"font-size:11pt"><=
strong><a href=3d"http://emailcc.com/collect/click.aspx?u=3djRYOrR=
8N39RcNt0NDbTYxWgeQtNOE5caincIGdGco7k=3d&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
" target=3d"_blank"><span style=3d"color:#1f0047">www.burnslev.com=
</span></a></strong></span><br>&nbsp;</div></div></td></tr></tbody=
></table>=0d
</td></tr>
</tbody></table>
<div class=3d"ui-sortable-placeholder cbT-ui-sortable-placeholder"=
></div></td></tr></tbody></table><table class=3d"cbT-inner-table" =
width=3d"100%" style=3d"border-collapse: collapse;" border=3d"0" c=
ellspacing=3d"0" cellpadding=3d"0"><tbody><tr><td class=3d"cbT-blo=
ck-container"><table class=3d"cbT-block" data-block=3d"cbT-sb-vert=
ical-spacer" style=3d"border-collapse: collapse;" width=3d"100%" b=
order=3d"0" cellspacing=3d"0" cellpadding=3d"0"><tbody><tr valign=3d=
"top"><td style=3d"font-size: 16px; line-height: 16px; height: 16p=
x;" class=3d""><img src=3d"http://t.contentsvr.com/space.gif" widt=
h=3d"1" height=3d"16" style=3d"display: block;" alt=3d""></td></tr=
></tbody></table><table class=3d"cbT-block cbT-system-unsubscribe"=
 data-block=3d"cbT-sb-system-unsubscribe" width=3d"100%" style=3d"=
border-collapse: collapse;" border=3d"0" cellspacing=3d"0" cellpad=
ding=3d"0"><tbody><tr><td><table class=3d"cbT-block-inner" style=3d=
"border-collapse: collapse;" width=3d"100%" border=3d"0" cellpaddi=
ng=3d"0" cellspacing=3d"0"> <tbody><tr><td align=3d"center"><div c=
lass=3d"cbT-content"><span style=3d"font-size: 8pt;"><a href=3d"ht=
tp://emailcc.com/collect/click.aspx?u=3dm0ApevVZUKaAhBAEB9wBGMfnJH=
Pmdu4V&rh=3d=
ff003a34f0356287c48b42a5b246a8e86a3746de=
">Forward to a Friend</a> | <a href=3d"http://emailcc.com/collect/=
click.aspx?u=3dokCnMhIBMStE5x/KfabCSUyrfLUw9hC+rWdo11cI6HI=3d&rh=3d=
=
ff003a34f0356287c48b42a5b246a8e86a3746de=
">Unsubscribe</a></span></div></td></tr>=0d








</tbody></table>
</td></tr></tbody></table><table class=3d"cbT-block" data-block=3d=
"cbT-sb-vertical-spacer" style=3d"border-collapse: collapse;" widt=
h=3d"100%" border=3d"0" cellspacing=3d"0" cellpadding=3d"0"><tbody=
><tr valign=3d"top"><td style=3d"font-size: 16px; line-height: 16p=
x; height: 16px;" class=3d""><img src=3d"http://t.contentsvr.com/s=
pace.gif" width=3d"1" height=3d"16" style=3d"display: block;" alt=3d=
""></td></tr></tbody></table><table class=3d"cbT-block cbT-system-=
address" data-block=3d"cbT-sb-system-address" width=3d"100%" style=3d=
"border-collapse: collapse;" border=3d"0" cellspacing=3d"0" cellpa=
dding=3d"0"><tbody><tr><td><table class=3d"cbT-block-inner" style=3d=
"border-collapse: collapse;" width=3d"100%" border=3d"0" cellpaddi=
ng=3d"0" cellspacing=3d"0"><tbody><tr><td align=3d"center"><span s=
tyle=3d"font-size: 8pt;"><span class=3d"cbT-system-address-label">=
</span> =
125 Summer Street=
 =
Boston=
 =
MA=
 =
02110=
 =
=
</span></td></tr>=0d
</tbody></table>
</td></tr></tbody></table><table class=3d"cbT-block" data-block=3d=
"cbT-sb-vertical-spacer" style=3d"border-collapse: collapse;" widt=
h=3d"100%" border=3d"0" cellspacing=3d"0" cellpadding=3d"0"><tbody=
><tr valign=3d"top"><td style=3d"font-size: 16px; line-height: 16p=
x; height: 16px;" class=3d""><img src=3d"http://t.contentsvr.com/s=
pace.gif" width=3d"1" height=3d"16" style=3d"display: block;" alt=3d=
""></td></tr></tbody></table><table class=3d"cbT-block cbT-system-=
footer" data-block=3d"cbT-sb-system-footer" width=3d"100%" style=3d=
"border-collapse: collapse;" border=3d"0" cellspacing=3d"0" cellpa=
dding=3d"0"><tbody><tr><td><table class=3d"cbT-block-inner" style=3d=
"border-collapse: collapse;" width=3d"100%" border=3d"0" cellpaddi=
ng=3d"0" cellspacing=3d"0"><tbody><tr><td align=3d"center"><div cl=
ass=3d"cbT-content cbT-content-editable"><span style=3d"font-size:=
 8pt;"></span></div></td></tr>=0d
</tbody></table>
</td></tr></tbody></table><table class=3d"cbT-block" data-block=3d=
"cbT-sb-vertical-spacer" style=3d"border-collapse: collapse;" widt=
h=3d"100%" border=3d"0" cellspacing=3d"0" cellpadding=3d"0"><tbody=
><tr valign=3d"top"><td style=3d"font-size: 16px; line-height: 16p=
x; height: 16px;" class=3d""><img src=3d"http://t.contentsvr.com/s=
pace.gif" width=3d"1" height=3d"16" style=3d"display: block;" alt=3d=
""></td></tr></tbody></table><table class=3d"cbT-block cbT-system-=
locked-footer" data-block=3d"cbT-sb-system-locked-footer" width=3d=
"100%" style=3d"border-collapse: collapse;" border=3d"0" cellspaci=
ng=3d"0" cellpadding=3d"0"><tbody><tr><td><table class=3d"cbT-bloc=
k-inner" style=3d"border-collapse: collapse;" width=3d"100%" borde=
r=3d"0" cellpadding=3d"0" cellspacing=3d"0"><tbody><tr><td align=3d=
"center" style=3d"font-size: 8pt;">  <div class=3d"cbT-content"></=
div></td></tr>=0d
</tbody></table>
</td></tr></tbody></table><table class=3d"cbT-block" data-block=3d=
"cbT-sb-vertical-spacer" style=3d"border-collapse: collapse;" widt=
h=3d"100%" border=3d"0" cellspacing=3d"0" cellpadding=3d"0"><tbody=
><tr valign=3d"top"><td style=3d"font-size: 16px; line-height: 16p=
x; height: 16px;" class=3d""><img src=3d"http://t.contentsvr.com/s=
pace.gif" width=3d"1" height=3d"16" style=3d"display: block;" alt=3d=
""></td></tr></tbody></table></td></tr>=0d
</tbody></table>
</td></tr>








</tbody></table>
</td></tr>
</tbody></table>

































=09=09=09=09=09=09</body></html>

--1.0808.8426.1189.1892.2883.3--

