Taking into account estate and income tax issues as well as human and family concerns and financial management factors, our goal is to create estate plans to address all these issues.

All clients face important issues in the desire to preserve the assets they have accumulated for their families, and to arrange for efficient administration of their estates. We are well versed in techniques that aid clients in forming and implementing comprehensive estate plans. While reducing estate tax liability is an important focus of the estate planning process, we understand that each client's situation is unique, and that tax motivated decisions must be consistent with the client's personal desires. Taking into account estate and income tax issues, as well as human and family concerns and financial management factors, our goal is to create comprehensive estate plans to address all these issues, while tailoring each plan to the needs of the individual client: from traditional Wills and Trusts for taxable and nontaxable estates, to more sophisticated planning including the formation and implementation of business succession plans, family entities, charitable trusts, irrevocable insurance trusts and private foundations.

Estate administration is also an essential part of our practice. Administration of a decedent's estate offers many opportunities for income and estate tax savings through careful post-mortem planning. Valuation issues are often critical in larger estates, and we have developed strong working relationships with professionals who value many different types of property. We also maintain relationships with accountants who have significant experience in both estate tax and estate income tax matters.

We also counsel clients in matters of probate and trust administration, post-mortem planning, marital agreements (both prenuptial and post-nuptial), and the preparation of gift and estate tax returns.

Our work in the estate planning area includes:

(1) Development and coordination of estate plans, including:

* Succession planning for multiple generations in family businesses;

* Coordination of charitable and family gifts; and

* Creation of limited liability companies and other entities to protect family ownership, ensure continuity of management and provide an efficient means of making gifts.

(2) Drafting documents to:

* Reduce, defer, and where possible, eliminate federal and state estate tax liability;

* Protect family assets threatened by issues such as heirs with dependency, creditor, or immaturity problems;

* Provide for beneficiaries with special needs, while protecting their entitlement to government benefits; and

* Arrange for appropriate provisions for children from multiple marriages.

(3) Probate of Wills and assistance to Personal Representatives (Executors) and Trustees in carrying out their fiduciary duties related to administration and settlement of estates and trusts.

(4) Representing estates and trusts and their beneficiaries in negotiation and litigation of family conflicts and disputes with third parties.

(5) Coordinating post-mortem planning, including the use of disclaimers to reduce estate tax liability or shift assets within the family without additional tax cost.

(6) Preparing prenuptial and post-nuptial agreements and other intra-family documents that affect clients' estates.

If we can be of service to you, your family, friends, neighbors, or c-workers, please give us a call at 253.858.5434 to set up an appointment today. We proudly represent clients throughout Washington and Idaho and are available to meet in person, by phone, or via video conference.