Practice Highlights
- Co-author, "Family Partnerships: Lessons from Estate of Purdue," Tax Notes - Vol. 181, October 2023
- Co-author, “The Joint and Survivor Grantor Trust and the S Election,” Tax Notes – Vol. 174, March 2022
- Assisted petitioners' co-counsel, Estate of Purdue v. Commissioner, T.C. Memo 2015-249, an important "family partnership" taxpayer victory.
- Assisted in defending a challenge to documents drafted by Mr. Montgomery in In Re Estate of Bernard, 182 Wn. App. 692, 332 P.3d 480 (2014), review denied 339 P.3d 634 (2014), a significant case in Washington Estate Planning law.
- Regularly assists families with net worths in excess of $100,000,000 with tax reduction and business succession strategies.
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Education
University of Washington School of Law – Seattle, WA
Legum Magister in Taxation, 2004
Juris Doctor with Honors, 2003University of Washington – Seattle, WA
Bachelor of Arts, Political Science, 2000 -
Selected Publications and Presentations
Co-Author, “Shannon Pratt’s The Lawyer’s Business Valuation Handbook: Understanding Financial Statements, Appraisal Reports, and Expert Testimony,” (3d ed. 2024), CHAPTER 20, “Valuations for Gift, Estate, and Charitable Contribution Matters” co-authored with Travis Harms, CFA, CPA/ABV.
Author, “The RCW 11.54 “Basic Award” Ambiguity,” WSBA Real Property, Probate & Trust Section Newsletter – Vol. 50 (Number 1), Fall 2023
Co-author, “Family Partnerships: Lessons from Estate of Purdue,” Tax Notes – Vol. 181, October 2023
Author, “Advanced Tax (and Related) Issues,” National Business Institute Advanced Estate Administration: Seminar, March 2023
Author, “Complex Distributions, Final Accounting, and Estate Closing,” National Business Institute Advanced Estate Administration: Seminar, March 2023
Author, Chapter 10A, “Estate Planning,” Washington Lawyers Practice Manual, 2022, 2023, and 2024, King County Bar Association.
Co-author, “The Joint and Survivor Grantor Trust and the S Election,” Tax Notes – Vol. 174, March 2022.
Author, “Retirement Account Beneficiary Designation Planning – Before and After the SECURE Act.” Financial Planners Association of Puget Sound 2020 Symposium, March 2020.
Author, “Trusts – Recent Developments and Select Topics”, South King County Estate Planning Council, April 2018.
Author, “The Estate Planner’s Guide to the “Deal” – What Do I Need to Know When My Client Is Selling His/Her Business?,” Washington State Bar Association Mid-Year Conference for Real Property – Probate and Trust Section, Summer 2017.
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Professional Recognition and Awards
Top Rated Estate Planning & Probate Attorney in Seattle
Rising Star (2010-2012 and 2015-2018)
Super Lawyer (2022-2024)
Super Lawyers -
Professional and Community Associations
Probate and Trust Council Director 2024-2025 – Washington State Bar Association Real Property, Probate and Trust Section
Probate and Trust Council Member 2022-2023 – Washington State Bar Association Real Property, Probate and Trust Section
Washington State Bar Association
King County Bar Association
Seattle Estate Planning Council
Regularly coaches youth sports
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Case Links
Estate of Purdue v. Commissioner, T.C. Memo. 2015-249
In Re Estate of Bernard, 182 Wn. App. 692, 332 P.3d 480 (2014), review denied 339 P.3d 634 (2014)