Formed in the early 1940s, the Estate Planning Council of Seattle is a nationally-recognized coalition which holds quarterly meetings and hosts notable speakers on the latest estate planning news and practices. Members primarily include those who are…

A revocable living trust is a popular estate planning tool for someone looking to avoid the probate of their assets. When done correctly, an RLT will effectively govern all of the testator’s assets upon death, allowing the assets to be passed onto the…

In Gandee v. LDL Freedom Enterprises, the Washington Supreme Court was asked to determine whether an arbitration clause contained in a debt adjustment contract was enforceable. Arbitration clauses are routinely included in a variety of contracts, from…

After you obtain a judgment against someone in court, what can you do to collect on that judgment? There are many different ways to collect on a judgment. Under certain circumstances, you can have the court issue an order to seize and sell the property…

In a recent Washington Supreme Court decision, Bennett v. Britton, et al, the Court sought to clarify the circumstances wherein documents filed with the court could be sealed. Article I, Section 10 of the Washington Constitution provides that, “Justice…

What happens to your frequent flier miles when you die? You may not have given much thought to the question, but if you have miles worth thousands of dollars in your airline accounts, you may want to consider designating beneficiaries for these accounts…

A person must do their due diligence when buying a company, especially when the purchase is done through a stock sale. Generally, there are two ways to buy a company: one is through the purchase of the company’s stocks; the other is through the purchase…

Required minimum distributions (RMDs) are the minimum amounts that a retirement plan account owner must withdraw annually, generally beginning in the year that a person turns 70 ½ and for each year thereafter. Failure to make the RMD can result in…

With the holiday season just around the corner, gifting is surely on everyone’s minds. For those in a position to make large gifts, 2012 is the year to do it. This is because the $5.12 million estate and gift tax exclusion amount may be reduced down to…

In a reversal of lower court decisions, the Washington Supreme Court held that assets held in a qualified terminal interest property (QTIP) trust established prior to May 17, 2005 are not includable in the measure of the Washington Estate Tax, In re…

As a follow on to my earlier blog post, I wanted to address the sale of photography services from a business as opposed to a consumer perspective. As noted in my earlier blog, sales of photography services, including creative fees, sitting fees and…

In the current digital age, many employers are asking job applicants to turn over their Facebook user IDs and passwords as part of the interviewing process. However, this increasing trend has sparked concerns of invasion of privacy, as Facebook pages…

Many Seattle residents are not aware that the city has extensive regulations in place which relate to the cutting down of trees, even those located on private property within the City limits. There are two major sections in the Seattle Municipal Code…

The Washington Supreme Court recently issued a ruling relating to the Mortgage Electronic Registration System (commonly referred to as “MERS”). MERS was established in the 1990s by a group of various public and private entities in the home loan…

During a recent conversation, I was reminded of an area that routinely causes problems for small businesses in Washington - sales taxation of photography services. Especially in this area it is important for businesses to remember the old sales tax…

In Atlas Supply, Inc. v. Realm, Inc., Division One of the WA Court of Appeals answered the question: if a contract provides for an award of the “cost of collection, including reasonable attorney fee” does this include fees and costs incurred…

On July 24, 2012, a decision was rendered by the California Court of Appeal in a case involving a group of companies, including Gillette. The case provides that taxpayers may use the apportionment formula provided for in the Multistate Tax Compact (MTC)…

Digital information plays an important role in today’s world. We are inextricably tied to the internet and the online world- We socialize using online social media, we search for jobs using the internet, and we even control our finances using internet…

Seattle is set to become the third major city in the country, after San Francisco and Washington, D.C. to mandate paid leave for employees to care for themselves or family members when ill, or fall victim to domestic violence. The paid leave legislation…

A recent note from a colleague reminded me of the dangers taxpayers face when entering into state tax amnesty programs. In many cases, these programs are excellent and provide taxpayers with an opportunity to settle past liabilities at a reasonable cost…