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class=MsoNormal><o:p>&nbsp;</o:p></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=1120 style='width:672.0pt;border-collapse:collapse;mso-yfti-tbllook:1184; mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width=248 style='width:148.5pt;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width=856 style='width:513.75pt;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width=43 style='width:25.5pt;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width=248 style='width:148.5pt;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;<o:p></o:p></p> </td> <td width=856 style='width:513.75pt;background:white;padding:0in 0in 0in 0in' background="http://gingerbea.com/OBT/header_bg.jpg"> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook:1184; mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" style='width:100.0%;border:inset white 1.0pt;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=625 style='width:375.0pt;border-collapse:collapse;mso-yfti-tbllook:1184; mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width=625 style='width:375.0pt;padding:0in 0in 0in 0in'> <p class=MsoNormal><img width=388 height=100 id="_x0000_i1026" src="http://obt.com/enewsletter/images/OBT_Logo_3_08.gif" border=0></p> </td> </tr> <tr style='mso-yfti-irow:1'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' height=1> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:66.75pt'> <td width="100%" colspan=2 style='width:100.0%;background:#193857; padding:0in 0in 0in 0in;height:66.75pt'> <p align=center style='text-align:center'><b><span style='font-size: 10.0pt;font-family:"Verdana","sans-serif";color:white'><img width=245 height=35 id="_x0000_i1027" src="http://gingerbea.com/OBT/ReportTX.gif" border=0><br> </span></b><span style='font-size:11.0pt;font-family:"Arial","sans-serif"; color:white'>A quarterly e-newsletter from Orgain Bell &amp; Tucker, LLP<br> &nbsp;</span></p> </td> </tr> <tr style='mso-yfti-irow:1;height:584.25pt'> <td width="32%" valign=top style='width:32.0%;background:silver; padding:0in 0in 0in 0in;height:584.25pt'> <p align=center style='text-align:center'><span style='font-size:10.0pt; font-family:"Verdana","sans-serif";color:white'><br> </span><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"; color:#395971'>Winter 2010/2011 Issue</span></b><o:p></o:p></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' height=742> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:236.25pt'> <td width="100%" colspan=3 style='width:100.0%;padding:0in 0in 0in 0in; height:236.25pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse; mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;height:.25in'> <td width="3%" style='width:3.0%;padding:0in 0in 0in 0in; height:.25in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="91%" style='width:91.0%;background:#0F2133;padding:0in 0in 0in 0in; height:.25in'> <p align=center style='text-align:center'><b><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"; color:white'>This Issue</span></b></p> </td> <td width="6%" style='width:6.0%;padding:0in 0in 0in 0in; height:.25in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width="3%" style='width:3.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="91%" style='width:91.0%;background:#193857;padding:0in 0in 0in 0in'> <p style='margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo2; tab-stops:list .5in'><![if !supportLists]><span style='font-size: 10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol;mso-fareast-font-family: Symbol;mso-bidi-font-family:Symbol;color:#EAECEF'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><![endif]><span style='font-size:10.0pt; font-family:"Verdana","sans-serif";color:white'><a href="#Persistently"><span style='color:white'>TAX BREAKS FOR COLLEGE COSTS</span></a></span><span style='color:#EAECEF'><o:p></o:p></span></p> <p style='margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo2; tab-stops:list .5in'><![if !supportLists]><span style='font-size: 10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol;mso-fareast-font-family: Symbol;mso-bidi-font-family:Symbol;color:#EAECEF'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><![endif]><span style='font-size:10.0pt; font-family:"Verdana","sans-serif";color:white'><a href="#Theodore"><span style='color:white'>LENDER MUST RETURN DEBTOR'S VEHICLE</span></a></span><span style='color:#EAECEF'><o:p></o:p></span></p> <p style='margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo2; tab-stops:list .5in'><![if !supportLists]><span style='font-size: 10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol;mso-fareast-font-family: Symbol;mso-bidi-font-family:Symbol;color:white'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><![endif]><span style='font-size:10.0pt; font-family:"Verdana","sans-serif";color:white'><a href="#Medicaid"><span style='color:white'>MEDICAID BENEFITS AND SPECIAL NEEDS TRUSTS</span></a></span><span style='color:white'> <o:p></o:p></span></p> <p style='margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo2; tab-stops:list .5in'><![if !supportLists]><span style='font-size: 10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol;mso-fareast-font-family: Symbol;mso-bidi-font-family:Symbol;color:white'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><![endif]><span style='font-size:10.0pt; font-family:"Verdana","sans-serif";color:white'><a href="#great"><span style='color:white'>GOLFER CAN'T BE SUED FOR ERRANT SHOT</span></a></span><span style='color:white'> <o:p></o:p></span></p> <p style='margin-left:.5in;text-indent:-.25in;mso-list:l0 level1 lfo2; tab-stops:list .5in'><![if !supportLists]><span style='font-size: 10.0pt;mso-bidi-font-size:12.0pt;font-family:Symbol;mso-fareast-font-family: Symbol;mso-bidi-font-family:Symbol;color:#EAECEF'><span style='mso-list:Ignore'>·<span style='font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span></span><![endif]><span style='font-size:10.0pt; font-family:"Verdana","sans-serif";color:white'><a href="#..............."><span style='color:white'>IN THE FIRM</span></a></span><span style='color:white'> </span><span style='color:#EAECEF'><o:p></o:p></span></p> </td> <td width="6%" style='width:6.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> </td> </tr> <tr style='mso-yfti-irow:1;height:33.0pt'> <td width="10%" style='width:10.0%;padding:0in 0in 0in 0in; height:33.0pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width="84%" style='width:84.0%;padding:0in 0in 0in 0in; height:33.0pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Verdana","sans-serif"; color:#48718F'><img border=0 width=14 height=14 id="_x0000_i1028" src="http://gingerbea.com/OBT/Arrow.gif"></span><img border=0 width=92 height=17 id="_x0000_i1029" src="http://gingerbea.com/OBT/OfficeTX.gif"></p> </td> <td width="6%" style='width:6.0%;padding:0in 0in 0in 0in;height:33.0pt'> <p class=MsoNormal>&nbsp;</p> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:287.25pt'> <td width="10%" style='width:10.0%;padding:0in 0in 0in 0in; height:287.25pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width="84%" valign=top style='width:84.0%;padding:0in 0in 0in 0in; height:287.25pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse; mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td width="100%" style='width:100.0%;border:inset #324A70 1.0pt; padding:0in 0in 0in 0in'> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><br> <b><span style='font-size:7.5pt;font-family:"Verdana","sans-serif"; color:#395971'>BEAUMONT </span></b><span style='font-size:7.5pt; font-family:"Verdana","sans-serif"'><br> 470 Orleans Street </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>P.O. Box 1751 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>Beaumont,&nbsp; Texas 77704-1751 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>Phone: 409-838-6412 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>Fax: 409-838-6959 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>&nbsp; </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><b><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif";color:#395971'>HOUSTON  THE WOODLANDS</span></b><span style='font-size:7.5pt;font-family: "Verdana","sans-serif"'> </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>10077 Grogan's Mill Rd.,<br> Suite 500 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>The Woodlands, Texas 77380 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>Phone: 281-296-8877 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>Fax: 281-296-7444 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>&nbsp; </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><b><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif";color:#395971'>SILSBEE </span></b></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>560 South Fourth Street </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>Silsbee, Texas 77656 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>Phone: 409-386-0386 <br> Fax: 409-386-0900 </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>&nbsp; </span></p> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.05in;margin-bottom:.0001pt'><span style='font-size: 7.5pt;font-family:"Verdana","sans-serif"'>For more information<br> visit our website at: <a href="http://www.icebase.com/go2.shtml?9OMhbBJI4N2augPs/9a5f776b847eea57/8b7e3644016f220c/dbraneff@obt.com">www.obt.com </a></span><br> &nbsp;</p> </td> </tr> </table> </td> <td width="6%" style='width:6.0%;padding:0in 0in 0in 0in;height:287.25pt'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> </td> <td width="68%" valign=top style='width:68.0%;padding:0in 0in 0in 0in; height:584.25pt'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td width="3%" valign=top style='width:3.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="95%" style='width:95.0%;padding:0in 0in 0in 0in'> <p style='margin-top:0in;margin-right:0in;margin-bottom:0in; margin-left:.1in;margin-bottom:.0001pt'><span style='font-size:10.0pt; font-family:"Arial","sans-serif";color:black'>&nbsp;&nbsp;&nbsp;&nbsp;</span><span style='font-family:"Verdana","sans-serif";color:#4C3F36'> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#48718F'>&nbsp;&nbsp;&nbsp;</span><span style='color:#48718F'> </span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse; mso-yfti-tbllook:1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td width="100%" style='width:100.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;text-align:center;line-height:24.0pt'><img border=0 width=460 height=28 id="_x0000_i1030" src="http://gingerbea.com/OBT/Breaks.gif"></p> </td> </tr> </table> <p class=MsoNormal align=center style='text-align:center'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<span style='font-family:"Arial","sans-serif"'> </span><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:black'><img border=0 width=327 height=218 id="_x0000_i1031" src="http://gingerbea.com/OBT/College.jpg"><br> &nbsp;</span> </p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>Persistently increasing college costs may have joined death and taxes as inevitable facts of life. Still, it is usually possible to soften the blow of escalating costs of higher education by taking advantage of an assortment of income tax breaks provided by the federal government. The options and their ramifications for your tax bill are not as simple as they might be, so it may be prudent to get some professional advice. Given the large sums of money at stake, you do not want to leave any smart moves unmade for lack of information and timely advice.</span><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>&nbsp;</span><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>American Opportunity Tax Credit</span></b><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;This year, the American Opportunity Tax Credit effectively replaces the Hope Scholarship Credit. Taxpayers spending at least $2,000 for tuition, fees, books, and materials for higher education can save $2,000 in taxes with a dollar for dollar credit. Expenses over $2,000 bring an additional tax credit of 25 cents on the dollar, and, if expenses reach $4,000, there is a maximum credit of $2,500. The credit is available per student, so that a family with more than one college student can achieve even larger total benefits. Up to 40% of the American Opportunity Tax Credit is refundable, so that some of the tax credit may be received as a tax refund if the credit for which the taxpayer qualifies exceeds his or her income tax liability. This credit phases out for taxpayers with a modified adjusted gross income between $80,000 and $90,000 ($160,000 and $180,000 for married couples filing jointly).</span><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>&nbsp;</span><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>Lifetime Learning Credit</span></b><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>&nbsp;&nbsp;&nbsp;&nbsp; While the American Opportunity Tax Credit is limited to the first four years of education after high school, the Lifetime Learning Credit, as the name suggests, may be claimed for any year of higher education, such as years spent in graduate or professional schools. Another distinction between the two credits is that the Lifetime Learning Credit is available for any course of study relating to job skills at an accredited school, whereas the American Opportunity Tax Credit requires that the student be enrolled at least on a half time basis. The phaseout income ranges are lower than for the American Opportunity Tax Credit, by margins of $30,000 for individuals and $60,000 for married couples filing jointly.</span><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>Calculated at 20 cents on the dollar, the Lifetime Learning Credit maxes out at $2,000, for $10,000 in tuition and related expenses. It is not refundable. Unlike the American Opportunity Tax Credit, which is determined per student, the Lifetime Learning Credit is calculated per taxpayer, so any one taxpayer has the above maximum no matter how many individuals in a family are studying at the postsecondary level. A taxpayer may not use both credits for the same student in the same year, but different credits may be used for different students' expenses in the same year.</span><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>&nbsp;</span><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>Tuition and Fees Deduction</span></b><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"; color:black'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A tax credit, by shaving off the actual tax bill, does more for a taxpayer's bottom line than a deduction, which only reduces the income on which the tax will be imposed. Still, there is a third option in the form of a tax deduction for tuition and related fees, although it cannot be used in the same year for the same student as either of the tax credits previously described. This deduction, which is available even for taxpayers who do not itemize deductions, can be as large as $4,000 for modified adjusted gross incomes up to $65,000 ($130,000 for married couples filing jointly). The deduction is cut in half for even one dollar above those incomes, and disappears altogether when the income levels top $80,000 ($160,000 for married couples filing jointly). Another limitation on this deduction is that it cannot be claimed for expenses paid with money from a Section 529 plan or withdrawals from a Coverdell Education Savings Account.</span><b><span style='color:black'> <o:p></o:p></span></p> <p class=MsoNormal align=center style='text-align:center'><br> &nbsp;</p> </td> <td width="2%" style='width:2.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> </td> </tr> <tr style='mso-yfti-irow:2;mso-yfti-lastrow:yes;height:.75pt'> <td width="100%" colspan=2 valign=top style='width:100.0%;background: white;padding:0in 0in 0in 0in;height:.75pt'> <p class=MsoNormal><a name=Protection><span style='color:white'></span></a></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td width="3%" style='width:3.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="95%" style='width:95.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal align=center style='mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;text-align:center;line-height:24.0pt'><br> <img border=0 width=576 height=23 id="_x0000_i1032" src="http://gingerbea.com/OBT/Title3.gif"><br> </p> <p class=MsoNormal align=center style='mso-margin-top-alt:auto; mso-margin-bottom-alt:auto;text-align:center;line-height:24.0pt'><img border=0 width=463 height=182 id="_x0000_i1033" src="http://gingerbea.com/OBT/Tow2.jpg"><br> </p> <p style='margin:0in;margin-bottom:.0001pt'> <span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'><a name=Theodore></a>&nbsp;&nbsp;&nbsp;&nbsp; Theodore entered into an installment contract with a corporate creditor for the purchase of a new automobile. A few years later, he defaulted on his installment payments, and the creditor repossessed the vehicle. Not long after that, Theodore filed for bankruptcy in federal bankruptcy court.<o:p></o:p></span></p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Needing his car to commute to work, he requested that the creditor return the vehicle to his bankruptcy estate. When the creditor refused to return the vehicle, absent what it deemed &quot;adequate protection&quot; of its interests, Theodore moved for sanctions under a Bankruptcy Code provision, claiming that the creditor had willfully violated the automatic &quot;stay&quot; provision in the Bankruptcy Code. The stay provision forbids a creditor from committing any act to obtain possession of property from the bankruptcy estate, or to &quot;exercise control&quot; over the property of the estate, once the debtor has filed for bankruptcy.</p> &nbsp;&nbsp;&nbsp; In Theodore's case, the creditor could not be said to have acted to obtain possession of the vehicle after the bankruptcy filing, because it already possessed the car at that point. Thus, one issue was whether it could be said to have &quot;exercised control&quot; over the vehicle by simply keeping it and refusing to return it to the debtor, as opposed to selling or doing something else with it.</p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;A federal appellate court answered this question in the affirmative. It held that, upon the request of a debtor that has filed for bankruptcy, a creditor must first return an asset in which the debtor has an interest to his or her bankruptcy estate and then, if necessary, seek adequate protection of its interests in the bankruptcy court. To hold that &quot;exercising control&quot; over an asset refers only to selling or otherwise destroying the asset would not be logical, given the central goal of reorganization bankruptcy. That goal is is to gather together all of the debtor's property in the bankruptcy estate, so that the debtor may rehabilitate his or her credit and pay off his or her debts. This applies to all property, even property (such as Theodore's car) that is lawfully seized before the filing of a bankruptcy petition.</p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The court essentially ruled that the creditor's position had put things in the wrong order. Instead of being permitted to hang on to the vehicle until it felt satisfied that its interests would be protected, the creditor had to first return the asset to the bankruptcy estate. Then, if the debtor failed to show that he could adequately protect the creditor's interests, the bankruptcy court was empowered to condition the right of the estate to keep possession of the asset on the provision of certain specified adequate protections to the creditor.</p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Some other considerations also weighed in favor of placing the onus on the creditor, rather than on Theodore, to seek relief from the court if it believed that its interests were not adequately protected. First, the whole purpose of reorganization bankruptcy, be it corporate or personal, and of the stay in particular, is to allow the debtor to regain his financial foothold and repay his or her creditors. Properly implemented, a stay allows a debtor free use of his or her assets while the court works with both the debtor and the creditors to establish a rehabilitation and repayment plan. In theory at least, these assets generate money that could contribute to paying down the debtor's obligations. In Theodore's case, if his car remained in the hands of the creditor, it could hamper him from going to work (or, in other cases, from finding work), which is crucial for getting the funds necessary to pay off his debts.</p> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Second, allowing a creditor to maintain possession of an asset until it decides on its own that adequate protection is in place, or until the debtor moves for the asset's return, gives the creditor an unfair bargaining advantage over other secured creditors.</p> &nbsp;&nbsp;&nbsp;&nbsp; Finally, requiring the debtor, rather than the creditor, to bear the costs of seeking court relief hurts not only the debtor but all of the debtor's other creditors by draining the value of the bankruptcy estate. The court reasoned that it makes more sense for all creditors to move before the court in a consolidated proceeding to have their assets adequately protected than for a debtor to file multiple motions piecemeal in an attempt to recover assets that may be scattered among many creditors.</p> <p class=MsoNormal align=center style='text-align:center'><span style='color:#324A70'>.................................................................................................................................</span></p> <p>&nbsp;</p> </td> <td width="2%" style='width:2.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> </td> </tr> </table> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width="4%" rowspan=2 style='width:4.0%;background:#EAECEF; padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="93%" style='width:93.0%;background:#EAECEF;padding:0in 0in 0in 0in'> <p align=center style='text-align:center'>&nbsp;&nbsp; <img border=0 width=676 height=26 id="_x0000_i1034" src="http://gingerbea.com/OBT/Medicaid.gif"><br> &nbsp;</p> </td> <td width="3%" rowspan=2 style='width:3.0%;background:#EAECEF; padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width="93%" style='width:93.0%;background:#EAECEF;padding:0in 0in 0in 0in'> <p class=MsoNormal><!--[if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"> <v:stroke joinstyle="miter"/> <v:formulas> <v:f eqn="if lineDrawn pixelLineWidth 0"/> <v:f eqn="sum @0 1 0"/> <v:f eqn="sum 0 0 @1"/> <v:f eqn="prod @2 1 2"/> <v:f eqn="prod @3 21600 pixelWidth"/> <v:f eqn="prod @3 21600 pixelHeight"/> <v:f eqn="sum @0 0 1"/> <v:f eqn="prod @6 1 2"/> <v:f eqn="prod @7 21600 pixelWidth"/> <v:f eqn="sum @8 21600 0"/> <v:f eqn="prod @7 21600 pixelHeight"/> <v:f eqn="sum @10 21600 0"/> </v:formulas> <v:path o:extrusionok="f" gradientshapeok="t" o:connecttype="rect"/> <o:lock v:ext="edit" aspectratio="t"/> </v:shapetype><v:shape id="_x0000_s1026" type="#_x0000_t75" alt="" style='position:absolute;margin-left:0;margin-top:0;width:150pt; height:201pt;z-index:251656192;mso-wrap-distance-left:6pt; mso-wrap-distance-top:6pt;mso-wrap-distance-right:6pt; mso-wrap-distance-bottom:6pt;mso-position-horizontal:left; mso-position-horizontal-relative:text; mso-position-vertical-relative:line' o:allowoverlap="f"> <v:imagedata src="http://gingerbea.com/OBT/wheelchair.jpg"/> <w:wrap type="square"/> </v:shape><![endif]--><![if !vml]><img width=250 height=335 src="http://gingerbea.com/OBT/wheelchair.jpg" align=left hspace=8 vspace=8 border=0 v:shapes="_x0000_s1026"><![endif]><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><br> &nbsp;&nbsp;&nbsp; A permanently disabled <a name=Medicaid>Medicaid</a> recipient residing in a nursing home challenged an informal rule issued by the federal Department of Health and Human Services which requires that, for purposes of determining the benefits due to a Medicaid eligible individual, states must consider income placed in a Special Needs Trust for that individual's benefit. (Medicaid provides joint federal and state funding of medical care for individuals who cannot afford to pay their own medical costs.) The challenged rule effectively prevents Medicaid recipients from using Special Needs Trusts to shelter their monthly Social Security Disability Insurance (SSDI) income from certain Medicaid determinations. In the case before the court, the plaintiff's legal guardian had created a Special Needs Trust on the plaintiff's behalf and had been depositing into it the plaintiff's monthly SSDI benefits, minus some income deductions that were not at issue.</span> </p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The end result of applying the challenged agency rule is that income placed in a Special Needs Trust is not considered in making the first determination of <i>eligibility</i> for Medicaid, but is considered in making the second determination of the <i>extent of benefits</i> to which an eligible individual is entitled. Relying on the agency rule, appropriate officials may count the income that an institutionalized individual places in a Special Needs Trust when determining how much of the individual's income he or she must contribute to the cost of his or her care.</span> </p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>&nbsp;&nbsp;&nbsp;&nbsp;In his class action lawsuit, the Medicaid recipient, on his behalf and that of similarly situated persons, unsuccessfully argued that the rule conflicts with the express language of a part of the Medicaid laws. A federal appeals court rejected the plaintiff's reading of the pertinent statute, instead concluding that Congress did not speak to the precise question presented by his claim. Under accepted principles of administrative law, this meant that the federal agency was free to &quot;fill the gap&quot; left by Congress. When it did so, that was an appropriate exercise of the agency's authority, to which the court deferred.<br> &nbsp;</span></p> </td> </tr> </table> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse;mso-yfti-tbllook:1184;mso-padding-alt: 0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="6%" style='width:6.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="46%" valign=top style='width:46.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="2%" valign=top style='width:2.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="69%" valign=top style='width:69.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="73%" valign=top style='width:73.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=856 style='width:513.75pt;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in' height=418> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes; height:300.0pt'> <td width=51 style='width:30.75pt;padding:0in 0in 0in 0in;height:300.0pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=378 valign=top style='width:226.5pt;padding:0in 0in 0in 0in; height:300.0pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</span><img border=0 width=300 height=209 id="_x0000_i1035" src="http://gingerbea.com/OBT/Golf.gif"></p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><br> &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Azad and Anoop were friends and frequent golf partners. The friendship was no doubt strained when they became adversaries in litigation arising from an injury to Azad during a golf outing. A shot struck by Anoop hit Azad in the eye, causing a serious injury. There was a factual dispute as to whether, when he saw his wayward shot heading for Azad, Anoop yelled &quot;fore&quot; or some other warning, as golf etiquette would dictate. Anoop said he did call out something, while Azad and another witness said they heard no warning at all.</span> </p> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;In the end, whether or not a verbal warning had occurred made little difference in the case, because the court ruled that Anoop had no legal duty to give such a warning under the circumstances. Anoop did not owe his fellow golfer a duty to give a warning about a shot, where Azad was out ahead of Anoop but at least 50 degrees away from the intended line of flight. Some courts have spoken of a duty to warn those within the &quot;foreseeable danger zone&quot; of a golf shot, but even they recognize that, at some point, </span></p> </td> <td width=20 valign=top style='width:12.0pt;padding:0in 0in 0in 0in; height:300.0pt'> <p class=MsoNormal>&nbsp;</p> </td> <td width=373 valign=top style='width:223.5pt;padding:0in 0in 0in 0in; height:300.0pt'> <p class=MsoNormal><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'>the distance and angle are <a name=great>great</a> enough to take the injured person out of the danger zone. Ironically, you could say that the worse the shot (and, thus, the more unexpected the path that the ball takes), the less likely it is that there could be a duty to warn.<br> &nbsp;&nbsp;&nbsp;&nbsp; An even more basic flaw in the lawsuit stemmed from the court's conclusion that, from the time he stepped onto the first tee, Azad had assumed the commonly appreciated risks of playing golf, one of which is that golfers hit lots of misdirected shots. The risks that participants in sporting or recreational activities are deemed to have consented to are those which are inherent in participation in the sport. Relieving a participant from liability furthers a policy of facilitating free and vigorous participation in sporting and recreational activities. While Azad's case was unsuccessful, this should not be taken to mean that a golf course is lawless terrain, where golfers can do whatever they please with impunity. Reckless or intentional conduct, or concealed or unreasonably increased risks, can still result in liability for injuries, but hitting a lousy shot and not yelling &quot;fore&quot; is not enough to make a duffer pay damages to another golfer unlucky enough to be in the line of fire.</span> </p> <p align=center style='text-align:center'><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'><img border=0 width=134 height=135 id="_x0000_i1036" src="http://gingerbea.com/OBT/Ball.jpg"></span></p> </td> <td width=35 style='width:21.0pt;padding:0in 0in 0in 0in;height:300.0pt'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="100%" style='width:100.0%;border:inset white 1.0pt; padding:0in 0in 0in 0in'> <p class=MsoNormal align=center style='text-align:center'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";color:#324A70'>&nbsp;&nbsp;<a name=...............> &nbsp; ...............</a>..................................................................................................................</span></p> </td> </tr> </table> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width=856 style='width:513.75pt;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes'> <td width=54 style='width:32.25pt;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width=781 style='width:468.75pt;padding:0in 0in 0in 0in'> <p class=MsoNormal><br> <span style='font-size:10.0pt;font-family:"Verdana","sans-serif"'><img border=0 width=135 height=28 id="_x0000_i1037" src="http://gingerbea.com/OBT/FirmTX2.gif"></span></p> </td> <td width=21 style='width:12.75pt;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> <tr style='mso-yfti-irow:1;mso-yfti-lastrow:yes'> <td width=54 style='width:32.25pt;padding:0in 0in 0in 0in'> <p align=center style='text-align:center'><span style='font-size:10.0pt; font-family:"Arial","sans-serif"'><img border=0 width=35 height=256 id="_x0000_i1038" src="http://gingerbea.com/OBT/FirmHZ.jpg"></span></p> </td> <td width=781 valign=top style='width:468.75pt;padding:0in 0in 0in 0in'> <h1 align=left style='text-align:left;line-height:normal'><span style='font-size:10.0pt;font-family:"Arial","sans-serif";mso-fareast-font-family: "Times New Roman"'>Three Attorneys Join Orgain Bell &amp; Tucker, LLP at the<br> Firm's Offices in The Woodlands</span><span style='mso-fareast-font-family: "Times New Roman"'><o:p></o:p></span></h1> <p style='margin:0in;margin-bottom:.0001pt'><span style='font-family: "Arial","sans-serif"'>&nbsp;<o:p></o:p></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'>The nationally-recognized law firm, Orgain Bell &amp; Tucker, LLP (OBT), has announced the addition of three new attorneys to its offices in The Woodlands, Texas.&nbsp; <br> Rejoining the firm as partner is Woodlands resident Walter C. Cooke, who temporarily left OBT in 2009 to help launch an office for the Corpus Christi-based law firm of Donnell, Abernethy &amp; Kieschnick, PC (DAK). &nbsp;Joining the firm as senior associate and associate respectively are Woodlands resident Martha J. Stone and Houston resident Michael Jensen.</span><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p> <p style='margin:0in;margin-bottom:.0001pt'><span style='font-size: 10.0pt;font-family:"Arial","sans-serif"'><br> </span><!--[if gte vml 1]><v:shape id="_x0000_s1027" type="#_x0000_t75" alt="" style='position:absolute;margin-left:0;margin-top:0;width:112.5pt; height:149.25pt;z-index:251657216;mso-wrap-distance-left:4.5pt; mso-wrap-distance-top:4.5pt;mso-wrap-distance-right:4.5pt; mso-wrap-distance-bottom:4.5pt;mso-position-horizontal:left; mso-position-horizontal-relative:text; mso-position-vertical-relative:line' o:allowoverlap="f"> <v:imagedata src="http://gingerbea.com/OBT/Walterpic1.jpg"/> <w:wrap type="square"/> </v:shape><![endif]--><![if !vml]><img width=188 height=249 src="http://gingerbea.com/OBT/Walterpic1.jpg" align=left hspace=6 vspace=6 border=0 v:shapes="_x0000_s1027"><![endif]><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><br> Walter Cooke:</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><br> Practicing primarily in the areas of commercial real estate and asset-based lending; contracts; and real estate purchases/sales/leasing, Cooke earned his Doctor of Jurisprudence with honors from the University of Texas School of Law and his undergraduate degree, also with honors, from the University of Texas at Austin.&nbsp; He has been licensed by the State Bar of Texas since 1974 and is a member of the Montgomery County and Corpus Christi Bar Associations.&nbsp; He began his law practice in the 1970's with the predecessor of DAK and served as partner with OBT from 2005-2009. <br> On rejoining OBT, Clarke states: &quot;I had a unique opportunity to assist DAK in introducing its services to a new market, but am eager to resume my work at OBT.&nbsp; OBT is well-positioned to make a significant contribution to The Woodlands community offering exemplary legal services at competitive prices and I want to be a part of the firm's growth and development.&quot;<br> A resident of The Woodlands since 1990, Cooke is a member of The Woodlands Rotary Club and the Commercial Real Estate Association of Montgomery County. He serves on the boards of the Montgomery County Community Foundation and Montgomery County Youth Services, and his past board service includes the Economic Development Partnership; South Montgomery County/Woodlands Chamber of Commerce; and Texas New Community Alliance (New Danville).&nbsp; Named a Hometown Hero in The Woodlands in 2005, Cooke is a graduate of Leadership Corpus Christi and Leadership Montgomery County. <br> &nbsp;</span><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p> <p style='margin:0in;margin-bottom:.0001pt'><!--[if gte vml 1]><v:shape id="_x0000_s1028" type="#_x0000_t75" alt="" style='position:absolute; margin-left:0;margin-top:0;width:112.5pt;height:168pt;z-index:251658240; mso-wrap-distance-left:4.5pt;mso-wrap-distance-top:4.5pt; mso-wrap-distance-right:4.5pt;mso-wrap-distance-bottom:4.5pt; mso-position-horizontal:left;mso-position-horizontal-relative:text; mso-position-vertical-relative:line' o:allowoverlap="f"> <v:imagedata src="http://gingerbea.com/OBT/MArthapic1.jpg"/> <w:wrap type="square"/> </v:shape><![endif]--><![if !vml]><img width=188 height=280 src="http://gingerbea.com/OBT/MArthapic1.jpg" align=left hspace=6 vspace=6 border=0 v:shapes="_x0000_s1028"><![endif]><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><br> Martha Stone:</span></b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><br> Stone practices primarily in the areas of consumer and commercial litigation, insurance defense, construction law, and appellate law.&nbsp; She earned her Bachelor's Degree magna cum laude from Kalamazoo College in Kalamazoo, Michigan; her Master's Degree from the University of Michigan; and her Doctor of Jurisprudence cum laude from South Texas College of Law.&nbsp; She is a member of Phi Beta Kappa, Phi Delta Phi, and Order of the Lytae, and served on the South Texas Law Review.<br> Prior to becoming a licensed attorney in 2002, Stone held several positions in the public relations and marketing arena, including service as the Director of Marketing and Corporate Communications for Woodlands-based Methodist Retirement Communities, Inc.; service as editor of multiple employee publications for St. Luke's Episcopal Hospital; and service as the &nbsp;Employee Communications Manager for Whirlpool Financial Corporation in Benton Harbor, Michigan. &nbsp;She clerked for The Honorable John S. Anderson of the Fourteenth Court of Appeals in Houston and served as associate attorney for the litigation firm Miller Scamardi &amp; Carrabba, PC, also of Houston.<br> A resident of The Woodlands since 1992, Stone is a member of the Woodlands, Houston, and Montgomery County Bar Associations, as well as the Women's Energy Network and Texas Association of Defense Counsel.&nbsp; &nbsp;She is licensed in Texas and Florida.<br> &nbsp;<br> </span><!--[if gte vml 1]><v:shape id="_x0000_s1029" type="#_x0000_t75" alt="" style='position:absolute;margin-left:0;margin-top:0;width:118.5pt; height:147pt;z-index:251659264;mso-wrap-distance-left:4.5pt; mso-wrap-distance-top:4.5pt;mso-wrap-distance-right:4.5pt; mso-wrap-distance-bottom:4.5pt;mso-position-horizontal:left; mso-position-horizontal-relative:text; mso-position-vertical-relative:line' o:allowoverlap="f"> <v:imagedata src="http://gingerbea.com/OBT/Michaelpic1.jpg"/> <w:wrap type="square"/> </v:shape><![endif]--><![if !vml]><img width=198 height=245 src="http://gingerbea.com/OBT/Michaelpic1.jpg" align=left hspace=6 vspace=6 border=0 v:shapes="_x0000_s1029"><![endif]><b><span style='font-size:10.0pt;font-family:"Arial","sans-serif"'><br> Michael Jensen:</span></b><span style='font-size:10.0pt;font-family: "Arial","sans-serif"'>&nbsp;<br> Jensen practices primarily in transactions, including business law, real estate and wills/estate planning.&nbsp; He earned his Bachelor's of Science degree cum laude from Brigham Young University's Marriott School of Management in 2006 concentrating on accounting, finance, information systems, and general business and earned his Doctor of Jurisprudence cum laude from Brigham Young University's J. Reuben Clark Law School in 2010.&nbsp; While at Brigham Young, he served as editor for the International Law &amp; Management Review and was published in the Brigham Young Law Review.<br> Prior to joining OBT, Jensen interned for The Honorable Bruce Jenkins of the United States District Court of Utah and clerked for the international law firm of Baker &amp; McKenzie in Santiago, Chile.&nbsp; Originally from Baytown, Texas, Jensen is married to Alejandra Guerra-Jensen, a native of Chile.&nbsp; He is fluent in Spanish.&nbsp; <br> <br> Founded in 1907, OBT is a civil litigation firm that represents public and private entities in a wide range of matters, including construction law; real estate acquisition and development; probate and estate planning; business entity formation and operations; oil and gas; and complex multi-party and class action lawsuits. &nbsp;The firm maintains offices in Beaumont, Silsbee, and The Woodlands, Texas, and is recognized as one of FORTUNE magazine's &quot;go-to&quot; law firms for litigation in Texas. &nbsp;Its lawyers have been selected as Best Lawyers in America, Texas Super Lawyers, and Texas Rising Stars.&nbsp; <br> <br> For more information about Orgain Bell &amp; Tucker, LLP in The Woodlands, please call (281) 292-9251 or visit the firm's website at <a href="http://www.obt.com">www.obt.com</a>. </span><span style='font-family:"Arial","sans-serif"'><o:p></o:p></span></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td width="41%" valign=top style='width:41.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="3%" valign=top style='width:3.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> <td width="46%" valign=top style='width:46.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> <p class=MsoNormal><o:p>&nbsp;</o:p></p> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow: yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> <p class=MsoNormal><o:p></o:p></p> </td> <td width=21 style='width:12.75pt;padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> </table> <p class=MsoNormal><o:p></o:p></p> </td> </tr> <tr style='mso-yfti-irow:2'> <td width="100%" valign=top style='width:100.0%;background:#193857; padding:0in 0in 0in 0in'> <p class=MsoNormal>&nbsp;</p> </td> </tr> <tr style='mso-yfti-irow:3;mso-yfti-lastrow:yes'> <td width="100%" valign=top style='width:100.0%;padding:0in 0in 0in 0in'> <table class=MsoNormalTable border=0 cellspacing=0 cellpadding=0 width="100%" style='width:100.0%;border-collapse:collapse;mso-yfti-tbllook: 1184;mso-padding-alt:0in 0in 0in 0in'> <tr style='mso-yfti-irow:0;mso-yfti-firstrow:yes;mso-yfti-lastrow:yes'> <td width="97%" style='width:97.0%;padding:0in 0in 0in 0in'> <p style='margin-left:4.8pt'><b><span style='font-size:7.5pt; font-family:"Verdana","sans-serif";color:#5580A0'><br> DISCLAIMER.</span></b><span style='font-size:7.5pt;font-family:"Verdana","sans-serif"; color:#5580A0'> THE ARTICLES AND OTHER INFORMATION IN THIS NEWSLETTER ARE NOT LEGAL ADVICE. 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