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
- Petitioners' co-counsel, Estate of Purdue v. Commissioner, T.C. Memo 2015-249, an important "family partnership" taxpayer victory.
- Frequent speaker to professional groups on estate and trust planning and administration
- Author, "Formula Marital Deduction Gift Clauses and the IRC Sec. 2032 Election," Fall 1998 Real Property, Probate and Trust Section Newsletter
- 1996-1999 Editorial Board of Real Property, Probate and Trust Newsletter
- Author, "Underfunded Testamentary Trusts and IRAs: Are Non-Pro Rata Distributions An Answer?," Fall 1997 Real Property, Probate and Trust Section Newsletter
- Author of "Safe Marital Deduction Gift and Related Clauses for The Washington Lawyer," Winter 1995 Tax Section Newsletter
- Presenter, "Non-Pro Rata Funding of Pecuniary and Fractional Formula Gifts" at the Real Property, Probate and Trust Section Mid-Year Meeting, 1995
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Education
University of Florida – Gainsville, FL
Legum Magister in Taxation, 1977
Academic Fellowship AwardWillamette University – Salem, OR
Juris Doctor, Magnum Cum Laude, 1976University of Washington – Seattle, WA
Bachelor of Arts, Political Science, Cum Laude, 1973 -
Selected Publications and Presentations
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
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Professional and Community Associations
Washington State Bar Association – Estate and Gift Tax Committee (Past Chair), Taxation Section, Real Property, Probate and Trust Section
Estate Planning Council of Seattle
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Case Links