Bruce R. Howe bh@howelaw.com   Carmi L. Howe ch@howelaw.com Wills & Trusts Estate Planning Probate Charitable Giving Corporation Cooperatives Business   Real Estate Oil & Gas Employment Law Farm & Ranch Planning Howe & Howe Attorneys and Counselors at Law P.O. Box 370 Dickinson, North Dakota 58602-0370 (Located in Bank of the West Complex) Telephone: (701) 483-9000 Facsimile: (701) 483-9001