More Information on Coronavirus Relief Legislation, Expansion of the CARES Act, and Paycheck Protection Program Loans

On April 23, Congress voted in another piece of legislation authorizing $484 billion of coranavirus relief and on the morning of the 24th, the President signed the Paycheck Protection Program and Healthcare Enhancement Act. The Act expands on some programs that were initiated by the CARES Act, including further funding for small business loans under the Paycheck Protection Program, and authorizes new emergency funding for hospitals and research and testing to combat coronavirus. This brings total federal funding of coronavirus stimulus and relief efforts up to $2.8 trillion in seven weeks.

The centerpiece of the new legislation is an extension of the Paycheck Protection Program (PPP) loans for small businesses guaranteed by the SBA and administered by banks and other qualified lenders. The Act strikes out the original $349 billion, which was consumed in a matter of 13 days, and now authorizes $659 billion in PPP loans. Some experts expect this $310 billion allotment to be depleted even faster than the original loans were. Many banks have been preparing to submit loan applications on this "round" of funding for several days.

With an eye on underserved communities and borrowers, the Act sets aside $30 billion in SBA guaranteed PPP loans for lenders and credit unions with assets between $10 billion and $50 billion in assets. An additional $30 billion is set aside for community financial institutions, small insured depository institutions, and credit unions with assets of less than $10 billion.

The Act also authorizes an additional $10 billion for Emergency Economic Injury Disaster Loans (EIDL) and grants. These resources are available to small businesses impacted by the pandemic and are administered directly by the SBA. The Act also makes agricultural enterprises with under 500 employees eligible for the EIDL loans and emergency grants.

If you're a small business owner and have questions about how this new law affects you, give us a call at 253.858.5434. We're here to help.

10 Things Everybody Should Know About Probate in Washington

Probate in Washington is a court-supervised procedure by which the ownership of property of a deceased person (the decedent) is determined. Probate takes place in Superior Courts of each county across the State. The purpose of probate proceedings is to permit the decedent’s Personal Representative (PR) to take possession, protect, and preserve the decedent’s property; pay all debts, claims and taxes necessary to settle the decedent’s affairs; and to distribute the decedent’s property to the rightfully entitled recipients. Typically a decedent has named who their PR will be in their Will and that person, usually with the assistance of a lawyer, can open a probate case and become officially named as the PR. Here is a list of 10 things everybody should know about probate in Washington:

(1) If the Decedent’s estate does not contain real estate and is worth less than $100,000, then the decedent's estate does not need to go through probate. If you still need to transfer assets, Washington allows the PR to complete a Small Estate Affidavit after 40 days have passed since the date of the decedents death. PRs can mail or deliver the affidavit to the holder of the property.

It is a good idea to consider filing and publishing a Non-probate notice to creditors which can shorten the statute of limitations on any claim from two years to four months. It's also a good idea to file an original Will with the Court after 30 days after receiving notice of the death, even if there is no probate case.

(2) The Washington State Dept. of Licensing has its own form for the transfer of vehicles when no probate has started.
It’s called an affidavit of inheritance/litigation and can be downloaded from the DOL's website.

(3) If the Decedent owned real estate, then a probate case must be filed in order to sell the real estate and obtain Letters Testamentary to transfer assets.

(4) It is helpful if the Decedent had a Will clearly naming a PR that allows for nonintervention powers. This allows a PR to liquidate and distribute assets according to the Will without other family members possibly challenging the choices of the PR.

(5) Documents that will be needed in order to start the probate process will be the filing of a Petition for Probate of Will, an Order for the court to sign, Oath of Personal Representative, a Notice to Creditors, and the original Will that includes at least two witnesses' signatures. Other documents may also be required depending on the circumstances.

(6) All potential heirs, beneficiaries, and devisees must appear in the verified petition of probate. Listing only the beneficiaries under the Will is not sufficient.

(7) If the Decedent was married, consider which assets are community property and which are separate.

(8) Proceeds from retirement or life insurance account with transfer on death provisions can be administered without having to go through probate. Also, consider filing a Transfer on Death Deed (TODD) for your home to avoid the probate process. A 2014 law now allows for this type of deed to be recorded. This deed can be filed anytime and can be revoked anytime prior to death. This would allow for the immediate liquidation or transfer of the home, without having to go through probate.

(9) Assets placed in a revocable trust will also avoid the probate process as they have already been transferred to the trust which name specific beneficiaries. There may be tax implications of transferring an asset so talk to your accountant before taking action.

(10) Estates that are worth $2.193 million will not be subject to Washington inheritance taxes and estates worth less than $11.58 million will not be subject to federal estate taxes.

If you live in Washington and are looking for a lawyer to assist with filing a new probate case, give us a call at 253.858.5434 or send an email to steve@aitalaw.com.

Estate planning can be complex even in the best of times. Here are some tips to follow.

Estate planning can be complex even when there is ample time to prepare for the worst, let alone during a fast-moving and deadly pandemic that has sparked panic in financial markets and across the global economy. However, there are a number of universal tips people can follow.

Everyone should have at least these three basics: a Will, a Durable Power of Attorney, and a medical directive of some sort. These documents will allow for the distribution of assets according to one’s wishes, the ability to make financial decisions on one’s behalf, and guidance for medical professionals on treatment and care. Because most courthouses are closed right now (except for some emergency and criminal matters), some probate avoidance techniques (like a Revocable Living Trust) might also be a bigger goal than usual so that the Court does not have to be involved in the distribution of assets upon someone's death.

Besides the basics, everyone should review their beneficiary designations on assets such as bank accounts, IRAs, life insurance, and annuities. Where family situations have changed, say either because of divorce or the birth of children or grandchildren, these designations often aren’t up to date.

Some individuals should also consider a Health Care Power of Attorney for their minor child, in which they can give a friend or family member the authority to take their child to a doctor and receive and make health-care decisions on their behalf if the parents become unable to.

Lately, some of our clients who are in their 70s and 80s have been calling primarily to ask if their documents are in order. Ideally these questions are asked before a pandemic or other emergency creates special urgency, but the important thing is to ensure any problems get squared away before the worst occurs.

Our younger clients have been more concerned about the economic impact of the coronavirus than any impact on their mortality. Many plan to leave assets to family members and if their net worth, including the value of their business, has dissipated in the downturn, that changes what they’re able to leave behind.

Some clients are also worried that the COVID-19 crisis will impact the election and laws surrounding estate planning. They’re now engaged in planning to make substantial gifts and they fear that the estate and gift tax exemptions may change depending on who's in office. (For 2020, the lifetime gift and estate tax exemption is $11.58 million per individual, and $23.16 million per couple.)

If you have questions about creating or updating your estate plan, give us a call at 253.858.5434. We proudly advise and represent clients throughout Washington and Idaho. Although we aren't currently scheduling in-person meetings, we are entirely available to meet via video conference by Skype, Zoom, FaceTime, or Facebook Messenger, whatever is most convenient for our clients.

If you were injured in a car crash, you may have a "MIST" case and not even know it.

You may have a "MIST" case and not even know it. What is a MIST case? It’s what insurance companies call auto collision claims involving connective tissue injuries, such as whiplash or sprains. MIST stands for "Minor Impact, Soft Tissue" insurance claims. These cases typically arise from collisions in which there is less than a few thousand dollars in property damage. And, more importantly, it’s the type of case the insurance company will often "red flag" to suggest they will offer you very little to settle your injury claim, despite the potential significance of your injuries.

Some lawyers hesitate to represent victims of MIST cases due to the inherent difficulty they present. You’ll also quickly learn that the insurance company will likely hardly budge, despite your pleas for fair compensation.

So what do you do? Your first step should be to contact a lawyer who has experience with these types of cases. The insurance company spends an exorbitant amount of money investigating, defending, and denying these types of claims, and by not consulting with a lawyer, you’ll likely be left very frustrated.

Just because your injuries don't involve broken bones or surgeries, it is not an indication of a low-value case. While they may be considered less severe than other injuries, connective tissue injuries can still result in long-term and expensive courses of treatment and rehabilitation. Some common connective tissue injuries resulting from auto collisions include:

SPRAINS. A sprain is a stretch or a tear of a ligament in a joint such as a knee or wrist. Sprains can be painful and require extensive physical therapy for recovery.
STRAINS. A strain is an injury to a muscle or tendon, often occurring in the back during an auto collision. Severe strains can require physical therapy and even surgery to repair torn tissue.
CONTUSIONS. Contusions are caused by a blow, such as contact with a steering wheel or dashboard in a car crash. Muscle fibers and connective tissue under the skin are crushed and could be permanently damaged without swift medical treatment.
"WHIPLASH." Known medically as a cervical strain or sprain, "whiplash" is a common auto collision connective tissue injury. Caused by the violent jerking of your neck back and forth, treatment is needed to prevent chronic pain in the back and neck. Victims also need to be evaluated for a possible coup contrecoup brain injury.

Any of these injuries could result in a permanent impairment loss of full function, which means that victims cannot perform their work duties, resulting in lost wages or even the loss of employment. MIST cases also emphasize the importance of prompt and thorough medical attention. No matter how you were injured, seek treatment for your injuries immediately. Often, the full extent of a person's injuries are not clear until days, weeks, or even months after the incident.

Whether you've suffered major injuries, such as broken bones, or simple back and neck pain as a result of a whiplash-type injury, you deserve to have your case evaluated by an experienced lawyer. Contact our office at 253.858.5434 for a free consultation. Although we are not currently scheduling in-person conferences, we are entirely available to meet by phone or video conference via Skype, FaceTime, Zoom, or Facebook Messenger.

Thank you for your patience as we try to get probate and estate matters moving along during this time of limited courthouse operations.

If you are the Personal Representative of a loved one's estate and are trying to get estate administration stuff done during this COVID-19 crisis, please note this: On March 18, the Washington State Supreme Court ordered all courthouses in the State closed except for emergency domestic violence matters and in-custody criminal and juvenile offender matters; all non-emergency civil matters are continued and all emergency civil matters must be heard by telephone or video conference. On April 13, Chief Justice Stephens extended this Order to May 4. The Order does not specifically mention probate, estate, guardianship, or TEDRA matters, but presumably the same rules for emergency and non-emergency civil matters apply. We thank you for your patience as we try to get estate matters moving along during this time of limited courthouse operations. If you have any questions about your estate matter, feel free to give us a call at 253.858.5434.

Washington has an official COVID-19 website for businesses and workers: www.coronavirus.wa.gov.

Washington has an official COVID-19 website for businesses and workers, maintained by the state Joint Information Center (JIC). The JIC is part of the Washington State Emergency Operations Center operated out of Camp Murray. The website can be found at www.coronavirus.wa.gov.

This website is constantly being updated; it provides links to official information from a wide range of trusted sources, including government and community services. This website includes information on:

* Financial assistance for businesses and workers
* Insurance information for businesses
* Small business loans
* Resources for small businesses and nonprofit organizations
* Guidance for state agencies

The COVID-19 crisis has raised questions and concerns regarding estate planning. Given the current atmosphere, here are a few things to consider.

The COVID-19 crisis has raised questions and concerns with regard to estate planning. Given the current atmosphere, here are a few tips to consider:

1. Make sure your documents are current and reflect your wishes. At times like these, we are reminded of the most fundamental purpose of estate planning–to make sure that our plans, and the documents that carry out those plans, reflect our wishes. With that in mind, now would be a great time to review your existing documents and ensure they reflect your current thinking. Specifically, you should answer the following questions:

* Are the named Personal Representatives (in your Will) and Trustees (in your Trusts), as well as all successors, suitable, able, and willing to serve? Do the provisions of your Will and Trusts direct that your property pass to the people and/or charities you wish to benefit in a manner that reflects your wishes and the needs and best interests of those beneficiaries?

* Have there been any major life changes (such as changes in marital status, births/deaths, changes in residence, major purchases or sales of assets, or acquisitions/sales of property located in another state or country) since you last executed your estate planning documents?

* Are the beneficiary designations on your retirement accounts and life insurance policies up to date?

* Do you know where your original Will and Trust Agreements are located?

2. Make sure your advance directives are up to date and that you have copies available. Your advance directives (such as your Directive to Physicians ("Living Will") and Health Care Power of Attorney) express your wishes and authorize your agents to make medical and financial decisions for you in the event you are unable to do so. Review these documents to ensure that they reflect your current wishes and name the persons who you trust will be able to tend to those matters on your behalf. In addition, make sure to discuss your health care wishes with your agents so that, if necessary, they are prepared to make decisions that reflect your wishes. For instance, consider whether you want heroic measures, such as intubation, to be taken in the event that, because of illness, you cannot breathe on your own.

3. Focus on your estate plan if you have not yet done so. Some say that "perfection is the enemy of good." Many people put off on starting, or delay completing, their estate plans while trying to finalize some difficult decisions. As the current crisis reminds us, we never know exactly when we will need our estate plans. Therefore, focus on completing your plans to the best of your ability now, and remember that you can make changes in the future.

4. This too shall pass. The current environment is frightening and rightfully so, but we know that it will eventually be behind us. Given the current financial climate, including the volatility of the stock market, there are, and will undoubtedly continue to be, opportunities to transfer wealth. Some of the most successful estate plans are those that took advantage of the economic crisis of 2008-2009, and we expect that future successful estate plans will be born of actions taken in the current climate. Specifically, current tax laws offer many opportunities to transfer wealth to children (and further descendants) and others without the imposition of estate or gift tax. Since some of these tax advantages are scheduled to expire in 2026, now may be the perfect time to utilize them.

For any questions or concerns, feel free to reach out to us to discuss further. We proudly represent clients throughout Washington and Idaho and, although we are not currently scheduling in-person meeting, we are entirely available to meet by phone or via Skype, FaceTime, Zoom, or Facebook Messenger.

How the CARES Act Impacts Employee Defined Contribution and Retirement Plans

As mentioned previously, the CARES Act was signed into law on March 27, 2020, with many components receiving national headlines as it provides unprecedented benefits to small business owners and employees. The CARES Act includes several provisions impacting employee defined contribution retirement plans, such as 401(k) plans, that employers should be aware of, as follows:

* PARTICIPANT LOANS: Eligible participants are allowed to take out loans in amounts up to the lesser of $100,000 or 100% of the participant's vested account balance beginning 3/27/20 through 9/23/20. Previously, this was limited to $50,000 or 50% of the participant's vested account balance.
* DELAYED PAYMENTS. Additionally, for participants with existing outstanding plan loans, repayments between 3/27/20 and 12/31/20 may be delayed for one year. The interest on the loan will continue to accrue on the outstanding principal balance.
* REQUIRED MINIMUM DISTRIBUTIONS: RMDs for 2020 are waived for IRAs and defined contribution plans.
* HARDSHIP DISTRIBUTIONS: Eligible participants are allowed to take a hardship distribution up to $100,000 without incurring the 10% early withdrawal penalty. Participants are able to take these distributions through 12/31/20. Additionally, the distribution can be included in the participant's taxable income ratably over three years or be repaid within three years without having to include the proceeds in taxable income for Federal reporting purposes.

The CARES Act defines an eligible participant for hardship distributions and participant loans as anyone meeting any of the following three criteria:

* A participant who was diagnosed with COVID-19 by a test approved by the CDC.

* A participant whose spouse or dependent was diagnosed with COVID-19 by a test approved by the CDC.

* A participant who experiences financial hardship from quarantine, including being laid off, furloughed, a reduction of working hours, or lack of child care due to COVID-19.

The CARES Act provides the Dept. of Labor with the authority to delay certain reporting requirements of the Employee Retirement Income Security Act of 1974 (ERISA) in the event of a public health emergency as declared by the Secretary of Health and Human Services. This includes annual Form 5500 filings. As of today, the DOL has not provided any guidance regarding a delay in any reporting requirements.

If you want to take advantage of this program, please talk with your retirement plan's administrator, as your plan may need to be amended to allow for these provisions.

Insurance companies are low-balling settlement offers to injured claimants during the coronavirus crisis. Call us if you need legal advice.

If you were injured in an auto collision that wasn't your fault, here's something you should know: Every insurance company has one thing in common—they want to pay you as LITTLE as possible. Don't be offended—it's not personal, it’s just how they make money. They charge monthly premiums, which most customers dutifully pay each month, only to try to avoid paying out when people REALLY need it.

Despite all of the "good hands" and “good neighbor” marketing—frequently presented in really funny ads with the mayhem guy or Aaron Rodgers or Peyton Manning—insurance companies are not there to be your friend, be your neighbor, or loan you a cup of sugar when you’re baking cookies with your kids. They are there to make money for their shareholders, nothing more and nothing less.

The trick to doing that as an insurance company is to take in as much as you can in premiums, and pay out as little as you can in claims. Again, it's not personal, it's just math. It’s a business, like any other, and auto insurers are there to make money. If you want a “good neighbor,” I’m sorry, but you’re going to have to talk to your actual neighbors.

And here's some bad news for you. In the past few weeks, we've found that insurance companies, particularly those we like to call the "Triad of Evil" (Allstate, State Farm, and Farmers), have been especially low-balling settlement offers to injured claimants during the coronavirus crisis. Our guess is that they have realized that people, especially people who are injured, are growing more and more desperate for money. Unemployment is soaring and real estate values are dropping. Many Americans are struggling to provide for basic needs such as housing, clothing, and food. And while they are struggling, insurance companies are enjoying tremendous opportunity by offering injured persons pennies on the dollar to resolve their personal injury claims.

Don't take the first settlement offer the insurance company makes. You deserve better than that. If you or a friend or family member has been injured in an auto collision and need legal representation, call us at 253.858.5434 to set up an appointment (via video conference) right away.

Social Distancing: Keep Up the Good Work! We're All in This Together!

This stay-at-home order is rough, especially if your job isn't deemed "essential" and you're at home, waiting it out, and not having much, if any, in-person social interaction. Our instincts are telling us to do something, to be productive, to help out somehow. So here's a reminder for you: Every day you're social distancing, not getting infected, not infecting someone else, and not further burdening our already burdened health care system, you're helping. So keep up the good work! We're all in this together!

Paycheck Protection Program loans are available to small businesses under the CARES Act, designed to keep employees on payroll, rehire laid off employees, and/or pay benefits to employees.

To our small business clients - On March 27, the CARES Act was signed into law, and while there are several programs under the law, the provision currently requiring the most urgent action is the Paycheck Protection Program loans. The PPP loans are available to small businesses (less than 500 employees). These loans are designed to provide up to 2.5 times the average monthly payroll to businesses in order to keep employees on the payroll, rehire laid off or furloughed employees, and/or pay benefits to employees. These loans may be forgiven if conditions are met - generally spending the funds received on payroll costs.

This process has moved exceptionally quickly, and we have been working to understand the programs to help our clients, while banks have put programs into place to accept applications and deploy funds as quickly as possible within this program. The Small Business Administration had originally intended for banks to start receiving applications on Friday, April 3rd, but many banks were awaiting final guidance from the government and SBA on how to administer these programs, and some will not start accepting applications until today or later this week.

Under the interim final rules, released late on April 2nd, we note the following:

* Banks have the ability to rely on certifications of the borrower to determine eligibility, and to rely on documents provided by the borrower for loan forgiveness.
* Independent contractors should not be included in the payroll calculation, as they have the ability to apply on their own.
* This program is generally available to businesses with less than 500 employees. Additional guidance is pending related to affiliation rules (commonly controlled/owned businesses that may have greater than 500 employees).
* Only one loan will be allowed under this program. Consider applying for the maximum amount.
* It is confirmed to be first-come, first-served. Nobody knows how long these funds will last, but speculation is that they will go fast. There is also speculation that additional funds could be made available in the future, but that is uncertain.
* The SBA will be issuing additional guidance on loan forgiveness. Currently, as long as 75% of funds received are spent on payroll, with the remaining 25% on mortgage, rents, or utilities, the loan will generally be forgiven, subject to other calculations.
* On any non-forgiven portions of the loan, the amount will be repaid over two years at a 1% interest rate.
* Lenders do not need to apply the usual "credit elsewhere test" as is usually a prerequisite for SBA loan eligibility.

Action items:
* Contact your current bank to determine their process.
* Gather and organize your payroll documents, including 941's for all of 2019, and Q1 of 2020.
* Read and complete the application that can be found on the SBA website. While your bank may have a slightly different application to complete, it will likely be similar to this one. This will help prepare you for the bank specific application.
* Perform a preliminary calculation of the maximum loan amount.
* Aggregate payroll costs for employees for the last 12 months. (We recommend being prepared with documents from January 2019 to March 2020).

We are here to help. The guidance under these programs is changing rapidly. If you are a small business owner and have questions about these PPP loans, give us a call at 253.858.5434.

Here in the era of COVID-19, your estate plan may not be the first thing on your mind. But a good plan can help you manage family matters during this health crisis.

Here in the era of the coronavirus, your estate plan may not be the first thing on your mind. But an up-to-date plan can help you manage family matters during the current health crisis, as well as prepare you for whatever the future may hold.

DURABLE POWERS OF ATTORNEY. Most estate plans include powers of attorney, and the vast majority of married couples name each other as agents under a general durable power of attorney. These documents allow each spouse to act on behalf of the other in managing various aspects of family life. For example, if there is a need to make any changes to an account or access a safe deposit box, one spouse can act for the other. In cases where an individual is battling an illness, this option can prevent unnecessary exposure to others and help ease stress.

HEALTH CARE POWERS OF ATTORNEY. In times like these, a health care power of attorney could become vitally important. Here, it’s important to keep in mind that health care powers of attorney are always “springing”—meaning that the named agent can make decisions on behalf of the spouse or loved one only if that person is unable to make his or her own health care decisions, either because of age, illness, or injury.

TAKING STOCK OF YOUR PLAN. For those of you who already have an estate plan in place, now is a good time to take stock and review it. You might start by asking yourself the following questions:

* Does it meet your wishes and reflect the current realities of your family?
* Are the named agents and powerholders still the people you want in charge when the time comes to shift responsibilities?
* Do named beneficiaries and stated payout percentages make sense? These beneficiary designations may include those you have added to your bank, brokerage, and retirement accounts.

Please note: When it comes to retirement account beneficiary designations, keep in mind that several important changes were made in 2019 under the SECURE Act. These changes include the elimination of the “lifetime stretch” for most non-spouse retirement account beneficiaries.

THE BEST LESSON? BE PREPARED. The most important takeaway here is to keep your estate plan up to date. Laws change, life and family dynamics evolve over time, and even technological advancements alter how we access our online accounts, which hold some of our most cherished property and memories. Make a point to meet with your estate planning lawyer every few years or certainly in anticipation of any major life events.

Life changes quickly, but having a solid estate plan in place will help you stay the course. If we can help in any way, feel free to give us a call at 253.858.5434 or visit us at www.aitalaw.com.

In this time of isolation and shelter-in-place orders, don't forget about the Bar Assn's Lawyers Assistance Program if you're dealing with depression, anxiety, or substance abuse issues.

To our Colleagues in the Legal Profession: Due to the nature of our profession, we often experience isolation and stress in normal, day-to-day circumstances. The additional challenges we now face with the COVID-19 pandemic, shelter-in-place orders, and lack of in-person interaction with others can be particularly acute for those already vulnerable to depression, anxiety, substance abuse, or other wellness concerns.

It is now more important than ever to remember that the Washington State Bar Association's Member Wellness Program (formerly the "Lawyers and Judges Assistance Program") and the Idaho State Bar's Lawyer Assistance Program provide support for lawyers, judges, and law students who experience problems associated with anxiety and depression, in addition to substance abuse.

These programs focus on educating legal professionals and their families and friends about the causes, effects, and treatment of depression, anxiety, and other mental health problems, in addition to alcohol and drug dependency. Lawyers, judges, and mental health professionals volunteer their time to these programs to assist those experiencing these issues. These volunteers are familiar with the special challenges faced by lawyers and judges and can connect you with a licensed counselor in your area. All services provided by these programs are confidential.

These issues are important; I'm not embarrassed and will be the first to admit that in my 23 years of practice, I've used the services of the WSBA's Lawyers and Judges Assistance Programs and cannot speak highly enough about them. If you feel like you need help for yourself or a colleague, call 206.727.8268 in Washington or 208.891.4726 in Idaho.

If you own property in California, call us to learn about avoiding probate.

If you live in California, or have vacation property or rental property in California, do whatever you can to avoid probate in California after you die. California uses a statutory attorneys fees formula to set the lawyer's fee for probate matters. If you have a $100,000 estate, the lawyer's fee is $4,000, plus expenses. If you have a $1 million estate, the lawyer's fee is $23,000, plus expenses. Here in Washington and Idaho, at the Law Offices of P. Stephen Aita, if you have a $100,000 estate, we'll charge about $3,500 INCLUDING expenses. And guess what we'll charge for a $1 million estate? Yep, about $3,500 including expenses. The amount of legal work, assuming there are no disputes among heirs or other glitches, is exactly the same for a $100,000 estate as for a $1 million estate. How does the California scheme seem fair and right? This is why things like Revocable Living Trusts and other probate avoidance techniques are much more popular in California than they are in places like Washington and Idaho with much more client-friendly attorneys fees laws and ethics rules.

We know things are weird right now, but life is still going on. The passing of a loved one is part of that, and our current situation isn't making that any easier. If you have a need for a probate lawyer in Washington or Idaho, give us a call at 253.858.5434. We're here to help!

We're still here!

We're still here! Although we're telecommuting, we continue to serve, advise, and represent our clients during this COVID-19 crisis. We're not scheduling any in-person meetings, but are entirely available to meet by phone, email, or video conference.

* 253.858.5434 * steve@aitalaw.com * www.aitalaw.com *