<html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" xmlns:w="urn:schemas-microsoft-com:office:word" xmlns:m="http://schemas.microsoft.com/office/2004/12/omml" xmlns="http://www.w3.org/TR/REC-html40">
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Word 15 (filtered medium)">
<!--[if !mso]><style>v\:* {behavior:url(#default#VML);}
o\:* {behavior:url(#default#VML);}
w\:* {behavior:url(#default#VML);}
.shape {behavior:url(#default#VML);}
</style><![endif]--><style><!--
/* Font Definitions */
@font-face
{font-family:"Cambria Math";
panose-1:2 4 5 3 5 4 6 3 2 4;}
@font-face
{font-family:Calibri;
panose-1:2 15 5 2 2 2 4 3 2 4;}
@font-face
{font-family:"sans-serif 10pt";
panose-1:0 0 0 0 0 0 0 0 0 0;}
@font-face
{font-family:Constantia;
panose-1:2 3 6 2 5 3 6 3 3 3;}
/* Style Definitions */
p.MsoNormal, li.MsoNormal, div.MsoNormal
{margin:0in;
font-size:11.0pt;
font-family:"Calibri",sans-serif;}
h1
{mso-style-priority:9;
mso-style-link:"Heading 1 Char";
mso-margin-top-alt:auto;
margin-right:0in;
mso-margin-bottom-alt:auto;
margin-left:0in;
font-size:24.0pt;
font-family:"Calibri",sans-serif;
font-weight:bold;}
a:link, span.MsoHyperlink
{mso-style-priority:99;
color:blue;
text-decoration:underline;}
span.Heading1Char
{mso-style-name:"Heading 1 Char";
mso-style-priority:9;
mso-style-link:"Heading 1";
font-family:"Calibri Light",sans-serif;
color:#2F5496;}
span.EmailStyle22
{mso-style-type:personal-reply;
font-family:"Calibri",sans-serif;
color:windowtext;}
.MsoChpDefault
{mso-style-type:export-only;
font-size:10.0pt;}
@page WordSection1
{size:8.5in 11.0in;
margin:1.0in 1.0in 1.0in 1.0in;}
div.WordSection1
{page:WordSection1;}
--></style><!--[if gte mso 9]><xml>
<o:shapedefaults v:ext="edit" spidmax="1026" />
</xml><![endif]--><!--[if gte mso 9]><xml>
<o:shapelayout v:ext="edit">
<o:idmap v:ext="edit" data="1" />
</o:shapelayout></xml><![endif]-->
</head>
<body lang="EN-US" link="blue" vlink="purple" style="word-wrap:break-word">
<div class="WordSection1">
<p class="MsoNormal">See Foster, Swift, Collins and Smith Law Firm information on new gathering restrictions and public meetings, below.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Thanks!<o:p></o:p></p>
<p class="MsoNormal">Clare<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<p class="MsoNormal">Clare D. Membiela, MLS, J.D.<o:p></o:p></p>
<p class="MsoNormal">Library Law Consultant<o:p></o:p></p>
<p class="MsoNormal">Library of Michigan<o:p></o:p></p>
<p class="MsoNormal"><a href="mailto:MembielaC@michigan.gov"><span style="color:#0563C1">MembielaC@michigan.gov</span></a><o:p></o:p></p>
<p class="MsoNormal">517-335-8132<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto"><b><span style="font-size:14.0pt">The research and resources above are for informational purposes only and not for the purpose of providing legal advice. You should contact your
attorney to obtain advice with respect to any particular issue or problem.<o:p></o:p></span></b></p>
<p class="MsoNormal"><img border="0" width="130" height="114" style="width:1.3541in;height:1.1875in" id="Picture_x0020_7" src="cid:image002.png@01D70F82.623B5660"><o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="color:black"><o:p> </o:p></span></p>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div>
<div style="border:none;border-top:solid #E1E1E1 1.0pt;padding:3.0pt 0in 0in 0in">
<p class="MsoNormal"><b>From:</b> Foster Swift Municipal Law News <municipalgroup@fosterswift.com>
<br>
<b>Sent:</b> Tuesday, March 2, 2021 4:36 PM<br>
<b>To:</b> Membiela, Clare (MDE) <MembielaC@michigan.gov><br>
<b>Subject:</b> Increased Number of People Allowed in Public Meetings<o:p></o:p></p>
</div>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div style="border:solid black 2.25pt;padding:4.0pt 4.0pt 4.0pt 4.0pt">
<p class="MsoNormal" align="center" style="text-align:center;background:#FFFF88">
<strong><span style="font-family:"sans-serif 10pt",serif;color:black">CAUTION: This is an External email. Please send suspicious emails to
<a href="mailto:abuse@michigan.gov"><span style="font-weight:normal">abuse@michigan.gov</span></a></span></strong><o:p></o:p></p>
</div>
<p class="MsoNormal" style="margin-bottom:12.0pt"><o:p> </o:p></p>
<div>
<div>
<p class="MsoNormal"><span style="font-size:1.0pt"><img border="0" width="1" height="1" style="width:.0104in;height:.0104in" id="_x0000_i1030" src="http://click.fosterswift.com/q/mIhwbBsRgysdgFKXDbwhRg~~/AAGz5AA~/RgRiITSvPVcDc3BjQgpgN7WvPmDyULAGUhZNZW1iaWVsYWNAbWljaGlnYW4uZ292WAQAAAAH"></span><span style="font-size:1.0pt"><o:p></o:p></span></p>
</div>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="700" style="width:525.0pt;background:white;border-collapse:collapse;border-spacing: 0;min-width: 700px">
<tbody>
<tr style="height:15.0pt">
<td style="background:#E9EDF1;padding:3.75pt 3.75pt 3.75pt 3.75pt;height:15.0pt;max-height: 20px">
<p class="MsoNormal" align="center" style="text-align:center"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:#666766">To view a web version of this email please
<a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FgrPBOGUXxKUQKUM_BFl5PA~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDUxVwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520105282%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=DXpNt3lRrUlWijdEblGBXuhQsOD1Cc0932l7zexhiDo%3D&reserved=0">
<span style="color:#666766">click here</span></a>.<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td style="padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#666766"><img border="0" width="700" height="141" style="width:7.2916in;height:1.4687in" id="_x0000_i1029" src="http://events.fosterswift.com/webfiles/Images/FS-Municipal-Header(40).gif" alt="Municipal Law News"></span><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:#666766"><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
<div>
<p class="MsoNormal"><span style="display:none"><o:p> </o:p></span></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="700" style="width:525.0pt;background:white;min-width: 700px">
<tbody>
<tr style="height:11.25pt">
<td colspan="3" style="padding:0in 0in 0in 0in;height:11.25pt">
<p class="MsoNormal" style="line-height:11.25pt"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766"> <o:p></o:p></span></p>
</td>
</tr>
<tr>
<td width="30" valign="top" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766"> <o:p></o:p></span></p>
</td>
<td width="640" style="width:480.0pt;padding:0in 0in 0in 0in;min-width: 640px">
<h1 style="margin:0in"><span style="font-size:16.5pt;font-family:"Constantia",serif;color:#003466">Public Meetings with 25 Persons or Fewer Permissible Beginning March 5, 2021<o:p></o:p></span></h1>
<p style="mso-margin-top-alt:0in;margin-right:0in;margin-bottom:11.25pt;margin-left:0in">
<i><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:#7FBB42">March 2, 2021<o:p></o:p></span></i></p>
<p><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766">The Michigan Department of Health and Human Services (MDHHS), in coordination with Governor Whitmer, issued an updated Gatherings and Face Mask Order earlier today that allows for
indoor meetings of 25 persons or fewer. The order, which does not take effect until March 5, 2021, loosens capacity restrictions for a variety of activities, including for indoor, in-person meetings. As a result, public bodies are once again allowed to conduct
public meetings in-person under certain guidelines.<o:p></o:p></span></p>
<p><strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766">In-Person Gatherings and Public Meetings</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766"><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766">Under today’s order, indoor gatherings at non-residential venues are permissible so long as there are no more than 25 persons gathered. There is no limitation on the number of households
gathered. Previous orders restricted gatherings to no more than 10 persons from no more than 2 households. The public body should still take steps to ensure that persons are wearing face coverings and that persons not part of the same household maintain six feet
of distance from one another to the extent possible.<o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766">For meetings where the expected attendance at any given time is less than 25 persons (including the public officials), the public body may meet indoors. Meetings where more than
25 attendees are expected, such as at the Board of Review, attendees may still meet in-person if there are no more than 25 persons present at any given time.<o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766">If more than 25 persons are expected to be in attendance at any given time, it is advisable that the meeting either (i) be held outdoors where gathering limits are increased to 300
persons, or (ii) be held virtually or with a virtual option, subject to the conditions below.<o:p></o:p></span></p>
<p><strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766">Virtual or Electronic Public Meetings</span></strong><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766"><o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766">While the order lifts capacity requirements, it does not require public bodies to meet in person. Public meetings may continue to be held virtually utilizing an electronic platform
like Zoom or Microsoft Teams. The platform must allow for two-way communications between members of the public and members of the public body. Be sure to properly notice meetings, including publishing the notice on the public body’s website at least 18 hours
before it is scheduled to be held. Include in the notice the reason for why the public body is meeting electronically; how members of the public, including persons with disabilities, are able to participate; and how the members of the public body may contact
members of the public body to give input or ask questions.<o:p></o:p></span></p>
<p><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766">Please contact your
<a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FkxHhrXQdzH-oWzmaIPrMGg~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDUyVwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520105282%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=usuvflMw9AzuNIXBpOxBBy0x2ipd7SRpieeLjacRwRY%3D&reserved=0">
Foster Swift attorney</a> or a member of our <a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FN9qFhuaoQot_7OgKWjZ-Ag~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDUzVwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520115238%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=IfRlFTYlRy1e7ApYmgSkjKh30vVizU%2FGG5%2B8TMUFz8s%3D&reserved=0">
Municipal Practice Group</a> for more information on how to properly notice and conduct a virtual meeting or for any other questions related to the MDHHS order.<o:p></o:p></span></p>
</td>
<td width="30" valign="top" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal"><span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766"> <o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</div>
</div>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="700" style="width:525.0pt;background:white;border-collapse:collapse">
<tbody>
<tr>
<td valign="top" style="padding:0in 0in 0in 0in">
<div style="mso-element:para-border-div;border:none;border-bottom:solid lightgrey 1.0pt;padding:0in 0in 0in 0in">
<p style="margin:0in;line-height:11.25pt;mso-line-height-rule:exactly;border:none;padding:0in">
<span style="font-size:10.0pt;font-family:"Arial",sans-serif;color:#666766"> <o:p></o:p></span></p>
</div>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal"><o:p> </o:p></p>
<div align="center">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="700" style="width:525.0pt;background:white;border-collapse:collapse;border-spacing: 0;min-width: 700px">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="700" style="width:525.0pt;background:#003466">
<tbody>
<tr>
<td style="padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="700" style="width:525.0pt;background:#003466">
<tbody>
<tr>
<td width="13%" valign="top" style="width:13.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FJewdaiuMQy6vViTOOKwscA~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDU0VwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520115238%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=osYzsXDxIHuxLI91AaexK7gZ2F6Yyra41XFAFzoNXEY%3D&reserved=0"><span style="color:white;text-decoration:none">Lansing</span></a><o:p></o:p></span></p>
</td>
<td width="1%" valign="top" style="width:1.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white">|<o:p></o:p></span></p>
</td>
<td width="15%" valign="top" style="width:15.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FfLirbncuKabPBCI66wTNug~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDU1VwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520125198%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=oAbrr3YC8C7ejNuXdvTMTdcpFisPIEmJoODqlKqWct4%3D&reserved=0"><span style="color:white;text-decoration:none">Southfield</span></a><o:p></o:p></span></p>
</td>
<td width="1%" valign="top" style="width:1.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white">|<o:p></o:p></span></p>
</td>
<td width="20%" valign="top" style="width:20.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2Fj2mv27OWFNqUjBg807lDGA~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDU2VwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520125198%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=wy1ymX%2FtU3RF3ecRk2v9TiaqvLOA1db9kuq1S7y2PF8%3D&reserved=0"><span style="color:white;text-decoration:none">Grand
Rapids</span></a><o:p></o:p></span></p>
</td>
<td width="1%" valign="top" style="width:1.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white">|<o:p></o:p></span></p>
</td>
<td width="14%" valign="top" style="width:14.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2Fch5zln_apAuU_75b9oTf5w~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDU3VwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520135152%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=S563cAmSUflRH4eTRabv%2F3xP0SRtIyd0xsTTTs3SIY0%3D&reserved=0"><span style="color:white;text-decoration:none">Detroit</span></a><o:p></o:p></span></p>
</td>
<td width="1%" valign="top" style="width:1.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white">|<o:p></o:p></span></p>
</td>
<td width="16%" valign="top" style="width:16.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FmuMONCwRx0IJ_LNyUyfpLw~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDU4VwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520135152%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=q29SzyQ19lkIh1TO%2BLNMupvIn7klSQmeDMtQApeNMSQ%3D&reserved=0"><span style="color:white;text-decoration:none">Holland</span></a><o:p></o:p></span></p>
</td>
<td width="1%" valign="top" style="width:1.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white">|<o:p></o:p></span></p>
</td>
<td width="16%" valign="top" style="width:16.0%;padding:0in 0in 0in 0in">
<p align="center" style="mso-margin-top-alt:3.75pt;margin-right:0in;margin-bottom:0in;margin-left:0in;text-align:center">
<span style="font-size:13.5pt;font-family:"Arial",sans-serif;color:white"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2Favf3JO4GolBoqzrrRtBNxw~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDU5VwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520145106%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=r3J2DYoMWboL%2BHeGzwMFJLCykq%2FLMteWwPbOvWkYUI4%3D&reserved=0"><span style="color:white;text-decoration:none">St
Joseph</span></a><o:p></o:p></span></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
<tr style="height:7.5pt">
<td style="padding:0in 0in 0in 0in;height:7.5pt">
<p class="MsoNormal" style="line-height:7.5pt;mso-line-height-rule:exactly"><span style="font-size:7.5pt;font-family:"Arial",sans-serif;color:white"> <o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 7.5pt 0in 7.5pt">
<p style="margin-top:0in"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">Foster Swift Collins & Smith, PC E-Newsletters are intended for general information for our clients and friends. This newsletter highlights specific areas of
law and is not legal advice. The reader should consult an attorney to determine how this information applies to any specific situation.<o:p></o:p></span></p>
<p><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">IRS Circular 230 Notice: To ensure compliance with requirements imposed by the IRS, we inform you that any U.S. tax advice contained in this communication is not intended to be used,
and cannot be used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this communication.<o:p></o:p></span></p>
<p style="margin-bottom:0in"><span style="font-size:9.0pt;font-family:"Arial",sans-serif;color:white">Copyright © 2021 Foster Swift Collins & Smith, PC.<o:p></o:p></span></p>
</td>
</tr>
<tr>
<td valign="top" style="padding:0in 3.75pt 3.75pt 7.5pt">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="685" style="width:513.75pt;background:#003466">
<tbody>
<tr>
<td width="465" style="width:348.75pt;padding:0in 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:10.5pt;font-family:"Arial",sans-serif;color:white"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FTq-i42gsd1gys8ULJTVmcA~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDYwVwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520145106%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=xhah6DWGe0N9lZAQPPSkjjdFCPs7KI%2Fd5vYeP7Wosqw%3D&reserved=0"><span style="color:#7FBB42;text-decoration:none">Unsubscribe</span></a>
| <a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FRcGqaB-76TfmzfMqNjb37w~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDYxVwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520155067%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=amNXBRH2HmrpBD2hBjqJMT3U3MhQkAri6E97uKadAtw%3D&reserved=0">
<span style="color:#7FBB42;text-decoration:none">Update my subscription preferences</span></a><o:p></o:p></span></b></p>
</td>
<td width="220" style="width:165.0pt;padding:0in 0in 0in 0in">
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" width="220" style="width:165.0pt">
<tbody>
<tr>
<td width="130" style="width:97.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:white">Connect with us<o:p></o:p></span></b></p>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" align="right" style="text-align:right"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FNm_Pi0i07xgxAG0h-Qfxnw~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDYyVwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520155067%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=SR%2B%2FSu9HRPin6Fg2SyODfJSGLxL5%2FrSERbbnkCAtwWs%3D&reserved=0"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;text-decoration:none"><img border="0" width="25" height="25" style="width:.2604in;height:.2604in" id="_x0000_i1028" src="http://events.fosterswift.com/emc/custom/images/FS_EMC_facebook.jpg"></span></b></a><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></b></p>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" align="right" style="text-align:right"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2F6QZ8s-RawmRmZ1MFSjaJqw~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDYzVwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520155067%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=N%2BwXyTMiunfaPSb2UPj%2FU8zGLIqletMAw8RxnNc3hk0%3D&reserved=0"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;text-decoration:none"><img border="0" width="25" height="25" style="width:.2604in;height:.2604in" id="_x0000_i1027" src="http://events.fosterswift.com/emc/custom/images/FS_EMC_twitter.jpg"></span></b></a><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></b></p>
</td>
<td width="30" style="width:22.5pt;padding:0in 0in 0in 0in">
<p class="MsoNormal" align="right" style="text-align:right"><a href="https://gcc02.safelinks.protection.outlook.com/?url=http:%2F%2Fclick.fosterswift.com%2Ff%2Fa%2FIPvSUCkcvsyv6KYq7JIVyg~~%2FAAGz5AA~%2FRgRiITSvP0SHaHR0cDovL2V2ZW50cy5mb3N0ZXJzd2lmdC5jb20vcmVkaXJlY3QuYXNweD9FbWFpbD1NZW1iaWVsYWMlNDBtaWNoaWdhbi5nb3YmQ29udGFjdElkPTQzNDUzJk1haWxpbmdJZD00NDA0MSZNYWlsS2V5PTIyNjk1NDcmTGlua0lkPTE3MDY0VwNzcGNCCmA3ta8-YPJQsAZSFk1lbWJpZWxhY0BtaWNoaWdhbi5nb3ZYBAAAAAc~&data=04%7C01%7CMembielac%40michigan.gov%7Cb84ae1ef3bdd4348613b08d8ddc32617%7Cd5fb7087377742ad966a892ef47225d1%7C0%7C0%7C637503177520165022%7CUnknown%7CTWFpbGZsb3d8eyJWIjoiMC4wLjAwMDAiLCJQIjoiV2luMzIiLCJBTiI6Ik1haWwiLCJXVCI6Mn0%3D%7C1000&sdata=xRpPSWjFYuiEWtUzfqL9oje8NnMq7zu1MPsRNzvImtU%3D&reserved=0"><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;text-decoration:none"><img border="0" width="25" height="25" style="width:.2604in;height:.2604in" id="_x0000_i1026" src="http://events.fosterswift.com/emc/custom/images/FS_EMC_linkedin.jpg"></span></b></a><b><span style="font-size:12.0pt;font-family:"Arial",sans-serif;color:white"><o:p></o:p></span></b></p>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</td>
</tr>
</tbody>
</table>
</div>
<p class="MsoNormal"><img border="0" width="1" height="1" style="width:.0104in;height:.0104in" id="_x0000_i1025" src="http://click.fosterswift.com/q/l7Rxj4-bEO19jvg5Fi750Q~~/AAGz5AA~/RgRiITSvPlcDc3BjQgpgN7WvPmDyULAGUhZNZW1iaWVsYWNAbWljaGlnYW4uZ292WAQAAAAH"><o:p></o:p></p>
</div>
</div>
</body>
</html>