On September 29, 2011 the IRS issued Notice 2011-82 alerting executors of the estates of decedents dying after Dec. 31, 2010 to the requirement for filing a timely Form 706 (Estate Tax Return) to preserve a decedent spouse’s unused exclusion amount. A…

One of the most perplexing questions for many businesses is whether a worker is properly classifed as an employee or an indepndent contractor. Many businesses falsely believe that they have an option to treat workers as independent contrators or…

For those businesses engaged in multistate business activities, you might want to review a legal guide that I recently posted on Avvo. The title of the guide is “An Overview of Nexus for Businesses Engaging in Multistate Activities” and it…

On August 5, 2011, the IRS issued guidance to executors of estates for decedents who died in 2010. In Notice 2011-66, the IRS provides that executors of the estate of a decedent that died in 2010 may make an election on Form 8939 on or before November…

President Obama’s 2012 budget, while nowhere close to law, does indicate areas of estate tax planning that taxpayers should consider using before they are restricted. One of these techniques is grantor annuity trusts or GRATs. Obama would place…

Yesterday I attended the Washington Department of Revenue hearing on proposed WAC 458-20-19401 (Rule 19401) and WAC 458-20-19404 (Rule 19402). Rule 19401 covers the minimum nexus threshold for apportionable activities in Washington. Although the concept…

For recreational riders and bike commuters the section of the Burke-Gilman Trail (between the Ballard Fred Meyer and the Locks) known as the “Missing Link” has been the source of some ongoing controversy and, unfortunately, a number of…

In preparing for an upcoming speech on recent developments in state tax nexus, it became all too obvious that states are increasingly looking to out-of-state taxpayers to fill significant holes in their state budgets. By adopting click-through nexus…

Computers and software have become an integral part of our daily lives. When our computer fails, or there is a glitch in the software, it can be extremely aggravating and inconvenient. The risks and the consequences are more signficant, however, when…

On July 1, 2011 the Washington Department of Revenue finalized Excise Tax Advisory Number 3167.2011 (ETA 3167). ETA 3167 states that league fees and entry fees are subject to retail sales tax if they provide the person with the right to participate in…

A new program offered by a company called Capson Physician Insurance Company, which is emphasizing patient-doctor communication through technology (using an iPad) and satisfaction surveys. Clients with potential medical malpractice claims often complain…

A story reported recently in the Seattle Times. In a study of 400 members of Seattle’s Group Health Cooperative with persistent back pain recently published in the Annals of Internal Medicine, the authors concluded that massage therapy provided…

Jeremiah Doyle, an estate planning strategist at BNY Mellon, delivered an interesting presentation to our partner group today on state taxation of trusts. This is a very complicated area that is often overlooked in trust and estate tax planning. The…

Recently, the Washington Department of Revenue issued a proposed Excise Tax Advisory (ETA) 3167.2011 that would make “entry fees” and “league fees” for participation in sports subject to Washington retail sales tax. The ETA…

Recently, the Small Business & Entrepreneurship Council (SBEC) issued a study that touts Washington as having one of the best state tax systems. Our governor will again be insufferable in quoting this severly flawed study - but do not be fooled. The…

Taxpayers in Washington often express mixed feelings about Tim Eyman and the initiatives that he and his organizations have backed over the years. However, Initiative 1053 that was passed by voters in 2010 is primarily responsible for the significantly…

Earlier this month on May 5, I spent the morning in Olympia testifying on behalf of the Association of Washington Business against HB 2080. This bill would modify interest provisions to charge a much higher interest rate of interest on assessments than…

The Washington Supreme Court dealt another blow to taxpayers seeking to reduce their gross income subject to B&O tax by amounts paid to independent contractor physicians. Washington Imaging Services v. DOR, Docket Number 84101-2 (5/19/2011)…

The WA Supreme Court issued Qualcomm, Inc. v. DOR today. This is a major win for Washington taxpayers. Qualcomm sold an OmniTRACS system to trucking companies to provide information about the location of vehicles on the road and other relevant management…

Authors: Christopher L. Thayer and Mark B. Shepherd are principals at Pivotal Law Group. Mr. Thayer and Mr. Shepherd have over 40 years of combined experience helping patients who have been victims of negligent medical care. I. Inception of the National…