In Jill’s well-regarded Trust & Estate Planning practice, she develops and implements sophisticated estate and business succession plans, administers trusts, probates estates, and handles trust and estate disputes.
Estate and Business Succession Planning
Jill holds a master’s degree in taxation, making her highly qualified to work with individuals, couples, large multigenerational families, and business owners to formulate successful estate and business succession plans which minimize exposure to estate, gift and generation-skipping taxes while achieving the client’s objectives.
To accomplish her clients’ goals, Jill implements a number of strategies, including creating family limited liability companies, generation-skipping transfer trusts, life insurance trusts, qualified personal residence trusts, charitable trusts, and grantor retained annuity trusts. Jill also advises clients on lifetime gifting and sales to trusts utilizing fractional interest and similar discounts.
Jill designs and implements succession plans for family-owned businesses for the transfer of ownership and control of the business to successive generations. She also counsels business owners on issues involving entity formation, ongoing operations and management, governance, reporting obligations, and transactions.
Charitable planning is a great way for individuals and tax-exempt organizations to address a wide range of tax and gifting issues. Jill enjoys counseling clients regarding charitable giving and the formation and administration of public charities, private foundations, and donor advised funds. She drafts the entity formation and governing documents, as well as assists clients in obtaining tax-exempt status for entities formed under 501(3)(c). Once the entity is formed and tax-exempt status is obtained, Jill continues to advise clients on legal and tax issues involved in governing the entity and maintaining tax-exempt status.
Trust and Estate Administration
In addition, Jill counsels fiduciaries and beneficiaries on the administration of trusts and non-probate estates. This includes counseling clients on fiduciary duties, preparing creditors’ claims and settling debts, coordinating the sale of trust and estate property with real estate agents, dealing with property managers, trustees, accountants, and appraisers, communicating with heirs and beneficiaries, tax reporting, and ultimately distributing assets to beneficiaries.
Trust and Estate Litigation
Finally, Jill handles simple and complex disputes relating to estate and trust administration, including Will contests and trust challenges, beneficiary disputes, breaches of fiduciary duty, challenges to heirship, and federal and state tax disputes. Because of the depth of her knowledge in estate, trust, and tax planning, Jill strives to achieve reasonable solutions to efficiently and effectively resolve estate and trust disputes.
- University of Notre Dame, B.A., History (1998)
- Loyola University Chicago School of Law, J.D., member Health Law Review (2011)
- University of Washington School of Law, LL.M. in Taxation (2013)
Presentations and Publications
- Credit Claims: Tricks and Traps, Faculty, Washington State Bar Association’s 2018 Annual Fall Probate and Trust Seminar: Advanced Topics in Washington Estate Planning and Estate Administration (December 2018)
- Spouse Elective Share and Disclaimers and Trusts that Affect Estate Administration, Faculty, National Business Institute’s 2018 Estate Administration Boot Camp (October 2018)
- Family Limited Liability Companies: A Key Tool in Advanced Estate Planning, Faculty, Washington Society of CPAs 2018 Annual Pacific Tax Institute Conference (October 2018)
- The Nonclaim Statute: Fundamentals and Lessons, Real Property, Probate & Trust Section of the Washington State Bar Association (Winter 2017-2018)
- WSBA Practice Primer: Estate Planning, Chair, Washington State Bar Association (November 2017)
- “Probate and TEDRA,” presenter, WSBA Practice Primer: Estate Planning (November 2017)