Exhibit 13: Page 1 of 4

WESTERN STATES OFFICE AND 

PROFESSIONAL EMPLOYEES PENSION FUND

SUSPENSION APPLICATION 

Exhibit 13
Western States Office and Professional Employees Pension Fund 

Exhibit 13: Page 2 of 4

Exhibit 13

POWER OF ATTORNEY AND DECLARATION OF REPRESENTATIVES BEFORE THE 

DEPARTMENT OF THE TREASURY FOR THE WESTERN STATES OFFICE AND 

PROFESSIONAL EMPLOYEES PENSION FUND

Applicant

The Board of Trustees of the Western States Office and Professional Employees Pension Fund 

1220 S.W. Morrison St., Suite 300 

Portland, OR 97205-2222 

Contact: Suzanne Mode 

T: (503) 224-0048

F: (503) 228-0149

E: Suzanne.Mode@OPEIU8.org

Plan Number: 001

Plan EIN: 94-6076144 

Applicant hereby appoints the following representative(s) as attorney(s)-in-fact to represent the

taxpayer before the Department of the Treasury and perform acts related to the attached application 

dated February 15, 2017 for suspension of benefits under §432(e)(9) of the Internal Revenue Code of

1986, as amended. 

Representatives’ information:

Joseph L. Reinhart

Joseph L. Reinhart, P.C.

7355 SW Hermoso Way

Tigard, OR 97223

T: (503) 530-8384

F: (503) 530-8837

E: joe@nwerisalaw.com

Licensing Jurisdiction: Oregon

Bar No.: 830795

EIN: 93-1162180

CAF No.: 8000-4028R

Paul L. Graf

Rael & Letson

999 Third Avenue, Suite 1530

Seattle, Washington 98104

T: (206) 445-1852

F: (206) 445-1840

E: paulg@rael-letson.com

Licensing Authority: Joint Board

Enrolled Actuary No.: 14-05627

EIN: 94-1701048

Send copies of notices and communications to representative: YES. 

With the exception of the acts described below, I authorize my representative(s) to receive and 

inspect my confidential tax information and to perform acts that I can perform with respect to the

attached application dated February 15, 2017 for suspension of benefits under §432(e)(9). For 

example, my representative(s) shall have the authority to talk and communicate with Treasury officials 

about the application and sign any agreements, consents, or similar documents. 

Specific acts not authorized: None.
Redacted by the U.S. Department of the Treasury Redacted by the U.S. Department of the 

Treasury

Redacted by the U.S. Department of the Treasury
Treasury

Treasury Redacted by the U.S. Department of the Treasury

Michael Parmelee, Co-Chair 

Authorized Trustee on behalr of the Board of 

Trustees for the Western States Office and 

Professional Employees Pension Fund 

,;1.- / t)-J 1 

Date Date Declaration of Representatives 

Under penalties of perjury. by my signature below I declare that: 

• I am not currently suspended or disbarred from practice before the Internal Revenue Service; 

• I am authorized to represent the Applicant ror the matter(s) specified in this Power of Attorney 

and Declaration of Representative: and 

• I am one of the following· 

a 

b. 

c. 

d. 

e. 

g 

Attorney • a member in good standlng of the bar of the highest court of the 

jurisdiction shown below. 

Certified Public Accountant • duly quallried to practice as a certified public accountant 

in the jurlsdiclion shown below 

Enrolled Agent 

Officer · a bona fide officer of the Apprtcanl. 

Full· Time Employee • a full-time employee of the Applicant 

Enrolled Actuary • enrolled as an actuary by the Joint Board for the Enrollment of 

Actuaries under 29 U.S.C 1242 (the authority lo practice before the Internal Revenue 

Service is limited by section 10.3(d) or Circular 230). 

Enrolled Retirement Plan Agenl 

Required information for Representative: A See information presented above. 

Signature of Representative and Date: 

Date 

Exhibit 13: Page 4 of 4