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…

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…

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.

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…

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…