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The Pivotal Law Blog

Limited Opportunity to Avoid GST Before 2011

Posted Monday, December 27, 2010 by Ron Bueing

Recent tax changes under The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“Tax Act”) have created a small window in 2010 for taxpayers to avoid application the Generation Skipping Transfer tax…

One Easy Planning Idea Based on the Recent Federal Tax Bill

Posted Wednesday, December 22, 2010 by Ron Bueing

As many of you have heard, President Obama has signed the 2010 Tax Relief Act. While, we are still digesting many of the changes, one easy tax planning idea that should be considered by anyone that has a year end bonus coming and is not over the Social…

Governor Signs Amnesty Bill

Posted Wednesday, December 15, 2010 by Ron Bueing

Just a quick note that the Governor has signed the amnesty bill, discussed in an earlier blog post. The amnesty program becomes effective February 1, 2010.

Washington Legislature Passes Amnesty Bill in Special Session

Posted Monday, December 13, 2010 by Ron Bueing

The Washington Legislature in last Saturday’s emergency special session adopted an amnesty program that will apply to all outstanding penalties and interest as of February 1, 2011 on certain outstanding tax obligations. The amnesty applies only to…

Nexus Changes in Washington

Posted Friday, July 23, 2010 by Ron Bueing

In the last legislative session Washington adopted “economic performance” as the nexus standard for certain apportionable service activities. However, Washington retained its “physical presence” nexus rules for all other B&O taxes, retail sales taxes…

Update on Washington B&O Taxation of Director Fees

Posted Friday, July 9, 2010 by Ron Bueing

On June 22 the Washington Department of Revenue (DOR) issued a revised special notice on B&O taxation of director fees. I recently attended a meeting with senior members of the DOR where the notice was discussed in more detail. The notice may be…

Service Apportionment Opportunities for Washington Based Businesses

Posted Wednesday, June 16, 2010 by Ron Bueing

One of the biggest changes adopted by the Washington Legislature in 2010 is the requirement for “receipts factor” sourcing for businesses earning gross income from certain “apportionable activities.” Prior to the new law, businesses only apportioned…

Washington B&O Tax on Board Director Compensation

Posted Thursday, May 27, 2010 by Ron Bueing

Recently, Governor Gregoire signed into law 2ESSB 6143, an omnibus revenue raising tax bill. One provision that has drawn a number of questions involves the taxation of fees earned by persons serving as directors on corporate boards. In a nutshell the…

Pivotal Law Opening Includes Appearance on King 5's "Get Jesse"

Posted Tuesday, May 4, 2010 by Michael A. Larson

Monday, May 3, 2010 was the official opening of Pivotal Law Group. As a bonus roll-out event, attorney Mike Larson appeared on King 5’s “Get Jesse” segment on the 11 pm news. Mike is on the State Bar’s Real Property Probate and…

"I just received a letter from the Washington Department of Revenue requesting that I fill out a 'Washington Business Activities Questionnaire!' What should I do?"

Posted Monday, March 29, 2010 by Ron Bueing

The Washington Department of Revenue has a very aggressive tax discovery program that uses a variety of information sources to identify businesses that are not registered in Washington. You have been identified as an unregistered taxpayer. Washington is…

What To Do if You’re Involved In an Auto Accident

Posted Wednesday, March 24, 2010 by Christopher L. Thayer

If you have been involved in an auto accident, here are some general suggestions for what to do first. Be Careful. You will likely be in a state of shock. Make sure to take precautions for your safety and health and the safety and health of all your…

Business Interests and Divorce

Posted Wednesday, March 24, 2010 by Michael A. Larson

An already painful divorce can be made even more painful and messy when the spouses and their attorneys consider the valuation and division of business interests and assets. This article touches on some of the issues surrounding valuation and division…

Subrogation Claims in a Personal Injury Case

Posted Friday, March 12, 2010 by Christopher L. Thayer

One of the more perplexing concepts that I need to explain to most personal injury clients is the concept of subrogation. Here is an explanation in a nutshell, in a typical personal injury action arising out of a motor vehicle collision, your medical…

New Google Scholar Feature

Posted Monday, November 30, 2009 by Christopher L. Thayer

Google has announced a new feature, Google Scholar, that allows users to search case law and legal journal articles on a variety of topics, and its free! As lawyers most of us have access to this information via a pay service, but now the public can…

Helpful Link on Personal Injury Claims from the American Bar Association

Posted Friday, November 13, 2009 by Christopher L. Thayer

Here is a useful link from a site maintained by the American Bar Association (ABA) containing a basic overview of personal injury claims. Link: “Personal Injury Claims”, American Bar Association For more information, please contact…

"What is My Personal Injury Claim Worth?"

Posted Thursday, November 12, 2009 by Christopher L. Thayer

This is probably the #1 question I get asked by my personal injury clients. The short answer: “It depends”. But, most clients or prospective clients don’t want to hear that, so I always take some time to explain what factors affect the…

Washington Supreme Court throws out medical malpractice law

Posted Thursday, September 17, 2009 by Christopher L. Thayer

The Washington Supreme Court issued a decision invalidating the requirements of RCW 7.70.150, declaring it unconstitutional. Under RCW 7.70.150, a patient who believed that they might be the victim of medical malpractice as a result of the breach of the…

How to Search for Disciplinary Actions Against a Doctor or Other Healthcare Provider in Washington

Posted Monday, July 20, 2009 by Christopher L. Thayer

In Washington State, the Department of Health regulates physicians, pharmacists and certain other healthcare providers. This includes potential disciplinary actions for misconduct. Some of this information is public record and searchable in an online…

Comments from the American Medical Association on National Practioner Data Bank

Posted Wednesday, July 8, 2009 by Christopher L. Thayer

I recently discovered this link on the American Medical Association’s (AMA) website and found it interesting. The National Practitioner’s Data Bank (NPDB) is a national database that is maintained for all physicians licensed in the U.S. It…

What You Can Do If You Receive an NSF Check

Posted Sunday, June 21, 2009 by Christopher L. Thayer

During these difficult economic times you may be facing some unique challenges in your business as many companies and individuals suffer through a downturn in business. Many businesses are experiencing an increase in the number or volume of checks that…

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