Insight, Analysis, and Perspective for Businesses and Individuals

Employers that sponsor health and welfare plans for their employees rarely run them alone. They hire insurers, third-party administrators, and other service providers to process claims, calculate benefits, make claims decisions, answer participant questions, update plan participants, and keep the plan running day to day. Each of these providers faces a critical decision at the […]

I watched President Trump meet with Chinese President Xi Jinping in Washington D.C. last week.   Trade was on the agenda. So was artificial intelligence. Taiwan. Iran. Technology. The long and complicated relationship between two countries whose economies are deeply connected even when their governments and legal systems are not. It reminded me of a divorce […]

If you are considering divorce, you are likely wondering whether you need an attorney, or whether you can handle the process yourself. Representing yourself in a legal matter is commonly referred to as proceeding “pro se” (the Latin phrase: “For Oneself”). For many individuals or couples, representing yourself may be a reasonable option. However, it […]

Most people think a prenuptial agreement has only three destinations. It gets signed and placed in a drawer, it resurfaces during a divorce, or it is reviewed after the death of a spouse. Recently, I was reminded that there should be a fourth option, while reading Belle Burden’s memoir on marriage and divorce, Strangers, a […]

If your company builds large-scale artificial intelligence (AI) tools used by over one million consumers — such as systems that generate marketing images, create audio content, or power customer-facing chatbots — a new Washington state law may affect how you operate.  Governor Bob Ferguson signed Engrossed Second Substitute House Bill 1170 (HB 1170) into law […]

If I had a nickel for every time I heard, “I don’t really need an estate plan yet, I’m not old enough nor am I wealthy enough,” I’d have three nickels, which isn’t a lot, but it is weird that it has happened three times.  It’s an understandable sentiment—estate planning, as a concept, conjures images […]

When a family business becomes entangled in a probate or estate dispute, the litigation landscape can look very different from standard commercial litigation. Fiduciary duties to the business, to the estate or trust, and to the beneficiaries can overlap and conflict in ways that are difficult to untangle. Perhaps a loved one has passed away […]

Helping an aging parent update a will, change a beneficiary designation, or make a substantial gift may feel like the responsible thing to do. Often, it is. But when the change benefits the child who helped arrange it, even well-intentioned involvement can later become evidence in an estate dispute. The accusation is usually “undue influence” […]

Mediation is less like a courtroom showdown and more like a marathon negotiation. Knowing what the day actually looks like can make it far less stressful. If you are involved in a contested matter related to a will, trust, beneficiary change, or power of attorney, mediation is likely in your future. Washington courts often require […]

Washington does not have a common law marriage.  Instead, unmarried cohabitants can go to court to have their property divided under the “Committed Intimate Relationship” doctrine, often abbreviated CIR.  In a prior blog post, I’ve written about the factors courts consider in determining whether parties were, in fact, in a CIR.  Those factors are critical […]

The qualified small business stock (“QSBS”) exclusion rule under IRC § 1202 is one of the most advantageous and well-known tax breaks in the Internal Revenue Code when it comes to avoiding capital gains. When the right conditions are satisfied, individual shareholders can generally exclude gains from selling or liquidating stock in certain small businesses […]

Overview Start-up and small business founders, owners, and investors should be keenly aware of the 2025 amendments to IRC Section 1202, which expanded the already extremely favorable tax treatment offered on sales of qualified small business stock (“QSBS”). With the enactment of the One Big Beautiful Bill Act in 2025, Section 1202 was amended to […]