Exhibit 13: Page 1 of 4

WESTERN STATES OFFICE AND 

PROFESSIONAL EMPLOYEES PENSION FUND

SECOND 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 August 24, 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.: 17-05627

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 August 24, 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.
Authorizêd Trustee on behalf of the Board of Author¡zed Trustee or1 Þêflaff of the Board of

Trugtees for th6 Wêstorn Statos Offico end Trustêes for the Westorn Stat€s OfficB and

Professional Employeos Pension Fund Professional Employees Pens¡on Fund

Osclaration of ReprBsontat¡ves

Under penaltres of perjury, by my signature below I declaro thal:

o I am not cuÍrently suspended or d¡sbarrêd from practice before tho lnternal Revonue Service,

r I am aulhorized to represenl the Appl¡canl lor the matter(s) specmed in this Power 0f Attorney

and Declaration of Repfesgntative; and

¡ I am one of tho followrng

_7'¿4-_za_(7_ _ Date

bc.

def,

Date

Attorney - a m€mber in good standing of the bar of the h¡ghest court of the

jurisdiction slrown belûw.

Certified Publ¡c Accountant - duly qualified to practice as a côrtified public accountant

in the jur¡scliction shown below.

Enrolled AgentOfficer - a bona fide officer of tho Applicånt.

Full-Time Employee - a full-time employee of the Applicant.Enrolled Actuary - snrollod as an actuary by tho Joint Boârd for the Enrollment of

Actueries undôr 29 U.S.C. 1242 (the author¡ty to practice bofore ths lnternâl Ravenus

Sorvice is limited by Ðec1ion 10.3(d) of Circular 230).

g. Enrolled R€trremont Plan Agent

Required infornìatlon for Repre A. See irrformation presented above.

Ëxhlblt l3: Pege 3 of4

Redacted by the U.S. Department of the 

Treasury
Authorized Trustee on behalf of the Board of

Trustees for the Western States Office and

Professional Employees Pension Fund

Date

Trustees for the Western States Otfice and

Professional Employees Pension Fund

g l.zil , +

Date

Declaration of Representatives

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

o I am not currently suspended or disbarred from practice before the lnternal Revenue Service;

o I am authorized to represent the Applicant for the matte(s) specified in this Power of Attorney

and Declaration of Representative; and

r I am one of the following:

Attorney - a member in good standing of the bar of the highest court of the

jurisdiction shown below.

Certified Public Accountant - duly qualified to practice as a certified public accountant

in the jurisdiction shown below.

c, Enrolled Agent.d. Officer - a bona fide officer of the Applicant.

e. Full-Time Employee - a full-time employee of the Applicant.

f. Enrolled Actuary - enrolled as an actuary by the Joint Board for the Enrollment of

Actuaries under 29 U.S,C. 1242 (the authority to practice before the lnternal Revenue

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

g Enrolled Retirement Plan Agent.

Required information for Representative: A. See information presented above.

@

b.

slz v l,? -- Date

Page 3 of 4

alf of the Board of

Exhibit 13: 

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