The legal and financial complexities involved in probate and trust administration can be challenging. We can help guide you through the process.

Losing a friend or family member can be a difficult and emotional time. The legal and financial complexities involved in probate and trust administration can be challenging. We can help guide you through the process, taking on as much or as little of the work as needed, to ensure that the estate is settled correctly, always with sensitivity to the people involved and a view to avoid disagreements before they arise. With a lawyer handling the complexity of estate administration, our clients have more time to focus on grieving and supporting family members.

Another side of our practice is working with trustees of established trusts to ensure compliance with the trust agreement and the law. Trustees are required to provide certain notice and information to beneficiaries when a trust is established as well as throughout the term of the trust. The trust agreement usually provides for additional requirements, including terms for distributions. A trustee has a fiduciary duty of the utmost good faith and loyalty to beneficiaries, and it is critical that the trustee is well informed and perform his or her role diligently.

In addition to representing personal representatives and trustees, we also represent heirs and beneficiaries of estates and trusts, who feel they are not being treated fairly by a personal representative or trustee.

If you have questions about estate or trust administration, 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 Skype or FaceTime.

Part of every estate planning conversation with your lawyer should include a discussion of life insurance.

Many people own life insurance policies that are no longer needed to protect against estate taxes. Part of every estate planning discussion with your lawyer should include a review of life insurance needs and the extent to which the needs are met by existing policies. Some people may discover they own policies that are no longer required for family security. A gift to charity of a policy that is no longer needed may offer income tax savings. Life insurance proceeds also can be divided between charitable and family beneficiaries, and can fund a charitable remainder trust or charitable gift annuity.

If you have questions about how life insurance fits into your overall estate plan, 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 Skype or FaceTime.

Interesting recent decision regarding amending trusts from the Washington State Court of Appeals, In re Estate of Meeks, No. 35270-6-III.

Interesting recent decision regarding amending trusts from the Washington State Court of Appeals:

At Lloyd Meeks's death in 2002, a bypass trust was to be funded, with the remaining assets passing to a marital trust for his wife, Mabel. At her death, assets remaining in either trust were to pass 80% to the couple's only child, Mary, with the remainder to be divided among several charities. The trust could not be amended after Lloyd's death, but Mabel was given a limited power of appointment over the bypass trust.

Because the trust at Lloyd's death was less than the amount excluded from estate tax, all assets were to be placed in the bypass trust. Mabel didn't retitle the assets in the trust's name. Instead, she consulted a lawyer about making changes. She wanted to reduce Mary's share to 75% and leave the remaining assets to a charity for cancer research. At Mary's death in 2005, Mabel again sought to change the distribution, making several smaller charitable bequests, with the rest of the estate going to two charities for cancer research.

When Mabel died in 2015, the successor trustee asked the court to determine the validity of the trust amendments. the trial court determined that the intent was to allow the survivor to have a power of appointment, but added that it might not be appropriate for the court to reform the trust. Instead, the court reformed Mabel's Will, incorporating her power of appointment in favor of the charities. The trustee appealed.

The Washington State Court of Appeals found that state law permits the court to reform a valid Will to conform to the testator's intent, but does not allow the court to import terms from a different document that was not executed with the formalities of a Will. There was no evidence that, when the Will was executed in 1994, Mabel intended to make the charitable distributions incorporated 11 years later. If the amendments to the trust had met the formalities required of a Codicil, it might have been possible to conclude that it was a Codicil. Lacking that, the second amendment fails, said the Court. In re Estate of Meeks, No. 35270-6-III.

If you have questions about Wills or Trusts, 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 Skype or FaceTime.

Interesting recent decision out of the New York Surrogate's Court regarding charitable trusts, In re Estate of Dawe, 2018 NY Slip Op. 28233.

Interesting recent decision out of the New York Surrogate's Court regarding charitable trusts:

In his Will, Alan Dawe created a Trust to continue and expand the genealogical research, archives, and website he had created for the Dawe family. Trust income could be used for administrative costs, but principal was not to be invaded. At the Trust's termination (21 years after the death of two relatives), assets were to pass to the Godfrey Library, where Dawe carried out much of his genealogical research.

Barry Dawe, Alan's brother, asked the court to declare the Trust void, on the grounds that it failed to name a beneficiary and had no charitable purpose. If declared void, the residue would pass by intestacy. Godfrey Library conceded that the Trust was invalid, but proposed that Trust provisions in the Will be excised and disregarded, resulting in the acceleration of the remainder interest to the library.

The Court found there was no substantial benefit to the public from Dawe's research, so the Trust could not be considered charitable in nature. The Court agreed that the Trust was invalid, but noted that, when asked to choose between two interpretations of a Will--one of which will result in intestacy--it is generally presumed that someone who goes to the trouble of making a Will did not intend any part of the estate to pass by intestacy. Disregarding the invalid Trust provision would not disturb Dawe's overall testamentary plan, said the Court, but allowing the residue to pass by intestacy to the family was contrary to the Will. In re Estate of Dawe, 2018 NY Slip Op. 28233.

If you have questions about setting up a Trust in your Will, charitable or otherwise, give us a call at 253.858.5434 to set up an appointment today. We proudly serve clients throughout Washington and Idaho and are available to meet in person, by phone, or via Skype or FaceTime.

Interesting Recent Decision Out of the U.S. Tax Court, Grainger v. Commissioner, T.C. Memo 2018-117.

Interesting recent decision out of the U.S. Tax Court:

Estelle Grainger created what she called her "personal tax shelter" by buying clothes at a retail store at steep discounts, contributing them to Goodwill, and claiming charitable deductions for the original retail price. She even accumulated loyalty points and dividends at the retail store where she shopped, allowing her to reduce her purchase prices even further. She deducted $18,288, $32,672, and $34,410 in 2010, 2011, and 2012 respectively. Her 2012 gift items cost her only $2,520 in cash and $3,527 in loyalty points.

The IRS reduced her deduction to her cash outlay, saying she had not used a qualified method of establishing fair market value. To substantiate her deductions, Grainger produced store receipts, marked-down price tags, and receipts from Goodwill. The Court said Grainger fell far short of substantiating her gifts, noting that because the donations were of similar items, they needed to be grouped together. Since the value of the similar items exceeded the $5,000 substantiation threshold, a qualified appraisal was required. (I.R.C. sec. 170(f)(11)(C))

Grainger failed to obtain a contemporaneous written acknowledgement of the gifts (I.R.C. sec. 170(f)(8)(B)) and the receipts did not specify the nature of the clothing or the number of items donated. The Court added that even if she had satisfied the substantiation requirements, the deductions would still be disallowed because she failed to use a "legitimate methodology" for determining fair market value. Grainger v. Commissioner, T.C. Memo. 2018-117.

If you have questions about using charitable giving as part of your tax planning, 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 Skype or FaceTime.

Interesting Recent Decision Regarding Charitable Bequests Out of the Ohio Court of Appeals

Massillon Community Hospital was one of three charities named to share the remainder of Kathryn Seymour's Trust at her death. The Trustee sought a declaratory judgment on the distribution of the 40% share that was to pass to the hospital, which had since been sold to a for-profit entity and was now named Affinity Medical Center.

The probate court found the language in Seymour's Trust "clear and unambiguous" that she wanted the distributions to be made only to charitable organizations. Affinity was not an appropriate recipient, the Court said. The Court awarded the hospital's share to the two remaining organizations under the cy pres doctrine.

Affinity appealed, arguing that cy pres applies only where the Trust exhibits a general charitable intent, not where the Trustor "clearly restricted the bequest to a specific limited purpose." Seymour's Trust specifically provided the hospital's share was to pass to "successors or assigns," Affinity argued. The Court noted that the cy pres doctrine, as codified, modifies the requirement that the donor show a general charitable intent. A Trustor is presumed to have had a general charitable intent when a charitable purpose becomes impossible or impracticable. Paying the hospital's share to Affinity would contradict Seymour's "overt charitable desires," the Court said. Firstmerit Bank v. Akron General Medical Center, 2018 Ohio 2689.

If you have questions about making charitable bequests as part of your general estate plan, give us a call at 253.858.5434 to set up an appointment today. We proudly represent client throughout Washington and Idaho and are available to meet in person, by phone, or via Skype or FaceTime.

Office Closure 2/11/19 and Possibly 2/12/1

Our office is closed and we’re working from home due to inclement weather today (February 11th) and possibly tomorrow (the 12th). Please feel free to email us or leave a voicemail at the office and we’ll get back to you right away.

Benefits and Limitations of Revocable Living Trusts

If you’re like a lot of people, you’ve probably spent more time planning your next vacation than planning your estate. But without proper planning, much of what you worked for during your life could be distributed to unintended beneficiaries or lost to unnecessary complications.

A revocable living trust is a popular estate planning tool that lets you control how your property is handled during your life and after your death. It also helps avoid probate and transfers your property quickly and privately.

The trust agreement is a legal document that partially replaces a Will. You transfer assets, such as your house, bank accounts, or stocks, into the Trustee’s name. The Trustee, usually you or someone you have confidence in, manages the property for the benefit of you or your family. It’s called a "living trust" because it’s created while you are still alive. And since it’s revocable, you can change or cancel the trust at any time before your death.

Creating a trust is a personal decision based on your own unique situation. A living trust has many benefits, but it may not do everything you need.

BENEFITS OF A REVOCABLE LIVING TRUST.

A properly executed living trust can take care of you if you become unable to care for yourself. This avoids the delay of a court-ordered guardianship. This feature highlights the importance of adequately funding your trust when it's set up. Be sure to name an alternate Trustee to manage the trust if you become unable to care for yourself.

Revocable living trusts avoid probate. Probate is the legal process that transfers property after a person’s death. By transferring legal title to the trust, the property is no longer part of your estate; it’s already been transferred.

There’s also typically no public record required, unlike with a Will. Be aware, if property is placed in the trust after your death, then there may appear in a public record.

If you want to leave assets to a child or someone who may have trouble managing money, a living trust gives you control over the manner and timing of payments. For example, you can leave money to your 12-year-old grand-daughter to pay for college or to help with a down-payment on her first house.

For most simple estates, a living trust has fewer legal formalities than a Will, making it easier to create and change.

If you own property in other states, a living trust will protect your heirs from needing to administer out-of-state probate procedures.

LIMITATIONS OF REVOCABLE LIVING TRUSTS.

Since you retain the right to use and enjoy the property, in the eyes of the IRS, it remains your taxable property. If you receive income from the trust, you must report the income on your tax return.

Revocable living trusts are expensive to set up and maintain.

You create a trust to keep control over the distribution of your property. Although some trusts can protect your assets from creditors, a revocable living trust cannot. Since this is a revocable trust, you can terminate it at will. So a creditor can force the termination to get the assets.

If you have questions about whether a revocable living trust is right for your family's circumstance, give us a call at 253.858.5434 to make an appointment today. We proudly serve clients throughout Washington and Idaho and are available to meet in person, by phone, or via Skype or FaceTime.

If you've been injured in an auto collision, we can help!

If you get in an auto collision, you may walk away from it with only minor pain or your injuries may be obvious. However, some serious issues requiring specialty care and therapy may only manifest in the days or weeks following the crash. For instance, you may suffer from back or shoulder pain that requires chiropractic care or physical therapy. It's to your benefit to take any collision seriously, and get completely checked out by a medical professional. If you don't seek adequate medical services, you leave yourself vulnerable to further pain and risk that the insurance companies will use it against you down the road. Your case may be weakened, and your compensation for damages may be less.

We all know the major things to do after a collision; take pictures, exchange insurance information, call the police and get a statement on the record, and so on. But documenting the crash only begins on the scene. To be reimbursed by your insurance company, you must carefully document your interactions with doctors, including any diagnosis or referrals for specialty care. To document who was at-fault, you'll need copies of the police report and witness accounts. We can help you track down all of this paperwork and organize it for the insurance company.

If you've been injured in an auto collision, we can help. Give us a call at 253.858.5434 to set up an appointment for a free initial consultation.

Hiring a Lawyer When You Start a New Business Venture

It's a question many people ask during startup of a business: When do they need a lawyer? Do they even need a lawyer? Can they start without one and save some money, then get one later if and when a problem arises? Unfortunately, there's not one easy answer to these questions.

Whether you need a lawyer to start your business depends in large part on what type of business you're starting. The simpler your business, the less you'll need a lawyer.

A sole proprietorship is the simplest business form. It doesn't require that you register your business with the state. No specific paperwork is required other than local business licenses, and even that can depend on the exact nature of your business and your area's unique requirements.

Partnerships and LLCs must register with the state. Documents must be prepared, such as a partnership agreement or an LLC operating agreement. You might be able to register online with your state or use an online service to register your business, but it might be a good idea to use a lawyer if your business is at all complicated.

C corporations and S corporations must register with the state as well. They must prepare bylaws and other documents, and they have a far more complicated ownership structure. You'll almost certainly need a lawyer to help you start any type of corporation, An S corporation starts as a C corporation then elects S corporation status with the IRS. If it sounds complicated, it is. You might need help.

The most common reasons for needing a lawyer are:

* Navigating the many forms and requirements of legal documents, like incorporation documents, that are involved.
* Assurance the startup is being done right.
* Enabling you to focus on other aspects of the business so you don't have to spend time learning the legal processes.
* Support with specific tasks like trademarking your name, reviewing lease documents, discussing potential legal structures, and preparing incorporation forms.
* Online legal form providers don't always do it right.
* Businesses aren't one-size-fits-all, so blanket legal documents don't always work.

If you're starting up a new business, either by yourself or with a partner or two, and you have legal questions, give us a call at 253.858.5434 to see how we can help. We proudly represent clients throughout Washington and Idaho and are available to meet in person, by phone, or via Skype or FaceTime.

Probate law is a unique and complex field. That's why it's imortant to work with a lawyer who's ready to handle probate cases.

The loss of a loved one can be one of the most difficult situations you’ll ever face. Unfortunately, dealing with the distribution of your loved one’s assets--especially if he or she did not leave behind a Will--can add stress to an already emotional time. Probate administration is the legal process by which assets from a deceased person are distributed among beneficiaries, whether they left a Will or not.

Probate law is a unique and complex field. That’s why it’s important to work with a lawyer who’s ready to handle probate cases. Call us if you need help from a probate lawyer. With an in-depth understanding of the complexities and requirements involved in probate law, we offer the competent legal representation and advice you need while handling your case with the respect and compassion you deserve.

If you’re dealing with the distribution of a deceased loved one’s assets, we're here to help. Call 253.858.5434 today to schedule your consultation.

Health Care Powers of Attorney and Living Wills are essential elements of an overall estate plan.

A Health Care Power of Attorney and a Directive to Physicians (often called a "Living Will") are legal documents that provide you with options for expressing medical care preferences and instructions, should you become mentally incapacitated or otherwise unable to make or communicate decisions. Through a Directive to Physicians, you can state your medical care wishes while you're mentally able to do so, to avoid unwanted treatments and disputes between family members over your care. A Health Care Power of Attorney allows you to grant a trusted person, known as your agent, the authority to make medical and end-of-life care decisions on your behalf.

Health Care Powers of Attorney and Directives to Physicians are essential elements of an overall estate plan. If you have questions about how these documents can help you and your family, give us a call at 253.858.5434 to set up an appointment today. We proudly serve clients throughout Washington and Idaho and are available to meet in person, by phone, or via Skype or FaceTime.

We believe reckless and negligent drivers need to be held accountable. And we believe that their victims deserve full and fair compensation for their injuries.

Car crashes happen way too often. In too many cases, these incidents are not actually “accidents.” They are the results of negligent, reckless acts by careless people. We believe these drivers need to be held accountable. We also believe that their victims deserve full and fair compensation for their injuries.

If you, a friend, family member, neighbor, or co-worker have been injured in an auto collision, give us a call at 253.858.5434 to set up an appointment for a free initial consultation right away.

We know meeting with a lawyer is hard. We're here to help.

Look, we know it's hard meeting with a lawyer. It's inconvenient. It's time consuming and there will likely be several follow-ups. And you're going to have to talk about some personal, potentially embarrassing things. But don't worry, whatever you tell us is held in the strictest confidence, and we don't judge. We're here to help you, to represent you and your interests, and to advocate on your behalf. If you've got a legal issue and need someone on your side, give us a call at 253.858.5434 to see how we can help.

We have over 22 years' experience representing and advising small business owners.

We have over 22 years' experience representing and advising small business owners. If you own a business, either by yourself or with partners, and need legal advice, give us a call at 253.858.5434 to set up an appointment right away.