Insight, Analysis, and Perspective for Businesses and Individuals

Ask any good attorney a question, and you will probably be given the following response: “It depends.”  The answer usually serves as a preface to a more thorough discussion about the specific facts of your case, what the issues are, and a general risk assessment based on the legal grounds you are traversing.  This blog […]

On July 8, 2022, the IRS issued Rev. Proc. 2022-32 that simplified the method for obtaining late relief for failure to timely make an estate tax portability election and extending the time for filing portability returns from two years after the death of the first-to-die spouse to five years.  A portability election allows the surviving […]

With Roe v. Wade overruled, people are aptly concerned that the constitutionality of same-sex marriage may be in jeopardy.  That fear is exacerbated by Justice Thomas’ concurrence in Dobbs v. Jackson Women’s Health Organization, insisting that the Supreme Court’s rationale for overruling Roe be applied to Obergefell v. Hodges’ conclusion that the Due Process Clause […]

Washington’s legislative bill ESHB 1793 was codified as RCW 64.90.51, effective June 9, 2022, and governs electronic vehicle charging stations in common interest communities.  RCW 64.90.51 in part prohibits condominium unit owners’ associations (“COAs”) from placing unreasonable restrictions on the installation or use of an electric vehicle charging station at any newly-constructed condominium building in […]

If a family law case proceeded to trial or ended in any way other than a settlement, then chances are one (or both) of the parties is unhappy with the result.  Perhaps one party feels like an important aspect of his or her case did not go their way; or perhaps the other party believes […]

A divorce can be a very public affair. In Washington State, divorce filings are generally publicly available documents. For many divorcing spouses with a high net worth, maintaining financial privacy is a primary concern. For other divorcing spouses, it may be the “dirty laundry” that they want to keep private. This is especially true if […]

What is the difference between a service animal and an emotional support animal? A service animal is a dog which has been trained to perform a specific task or to do work directly related to a person’s disability. Service animals perform a wide variety of vital services such as allergen alerts, seizure response, and hearing […]

In a prior blogpost, I discussed Washington State’s Committed Intimate Relationship Doctrine (“CIR”) and outlined the five non-exclusive factors courts consider in determining whether a CIR existed: (1) continuity of cohabitation, (2) duration of relationship, (3) purpose of the relationship, (4) pooling of resources, and (5) intent of the parties. These factors (known as the […]

I have yet to meet a client who wants to pay estate taxes. Tax avoidance is among the primary reasons people meet with estate planning attorneys and develop estate plans. In 2022, the federal gift, estate, and generation skipping transfer tax exemptions are $12,060,000 per person (which is indexed for inflation and will rise through […]

It is not uncommon for family members, friends, or business partners to jointly own commercial or residential real property. With property values skyrocketing and Covid-19 allowing so many of us to work remotely, we saw a steep rise in the numbers of partners (romantic and platonic) who made the choice to jointly purchase real property, […]

If you are divorcing with children, there are two primary issues that the court must decide as it relates to your kids. The first is a residential schedule which addresses when your children will physically be with you and when they will be with your spouse. The second is decision-making which deals specifically with how […]

The saying that “the beaten road is the safest” is typically associated with advice not to take unnecessary risks and to play things safe.  In the law,  the notion rings true for courts and their adherence to established precedent and rulings.  Judges follow precedent to promote fairness and uniformity in handing down decisions, that way […]