Western States Office and Professional Employees Pension Fund

Signatures of Applicant and Date

Michael Parmelee, Co-Chair Suzanne Mode/Cq-Chair
Authorized Trustee on behalf of the Board of Authorized Tru: on behalf of the Board of
Trustees for the Western States Office and Trustees for the Westem States Office and

Professional Employees Pension Fund Professional Employees Pension Fund
— 2

LG LSC bie ig

Date / Date }

Deciaration of Representatives

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

. 1am not currently suspended or disbarred from practice before the Internal Revenue Service;
° | am authorized to represent the Applicant for the matter(s) specified in this Power of Attomey
and Declaration of Representative; and
° tam one of the following:
a. Attorney - a member in good standing of the bar of the highest court of the
jurisdiction shown below.
b. 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.

‘@) 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 Internal 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.

Signature of Representative and Date:

sfisf2ory.

Paul L. Graf, ASA, EA, MAAA Date

Exhibit 13: Page 4 of 4


WESTERN STATES OFFICE AND
PROFESSIONAL EMPLOYEES PENSION FUND

THIRD SUSPENSION APPLICATION

Exhibit 13

Exhibit 13: Page 1 of 4


Western States Office and Professional Employees Pension Fund

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
PMB 116

5331 SW Macadam Ave., Suite 258

Portland, OR 97239

Contact: Suzanne Mode, Co-Chair

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 May 15, 2018 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

a (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, | authorize my representative(s) to receive and
inspect information, including confidential tax information, and to perform acts that | can perform with
respect to the attached application dated May 15, 2018 for suspension of benefits under §432(e)(9)
For example, my representative(s) shall have the authority to sign any agreements, consents, or similar
documents.

Specific acts not authorized: None.

Exhibit 13: Page 2 of 4


Western States Office and Professional Employees Pension Fund

Signatures of Applicant and Date

tustee on behalf of the Board of Authorized Trustee on behalf of the Board of

Trustees for the Western States Office and Trustees for the Western States Office and
Professional Employees Pension Fund Professional Employees Pension Fund
JULY ISS BOLE 6/ighig

Date Date i U

Declaration of Representatives
Under penalties of perjury, by my signature below | declare that:
. |am not currently suspended or disbarred from practice before the Internal Revenue Service:

° | am authorized to represent the Applicant for the matter(s) specified in this Power of Attorney
and Declaration of Representative; and

° | am one of the following:

Attorney - a member in good standing of the bar of the highest court of the
jurisdiction shown below.

b. 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 Internal 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.

Uplig _

Date

Exhibit 13: Page 3 of 4