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Breaking a Commercial Lease: Things to Consider Before Termination

The world is transforming in the post-covid era and business needs are evolving as consumer habits change.  These changes can directly impact the space where you conduct business and have you contemplating what to do about one of your business’ largest expenses.  Whether your company is growing and in need of a new space to

Valuing Real Estate in Divorce Cases

Washington State divorce laws provide that in every case the trial court must order a “just and equitable” distribution of the parties’ property and liabilities, whether community or separate. RCW 26.09.080. This includes real estate. Of course, before the court can decide how to divide and award property, it must first determine the value of

Employment Law ALERT – New Seattle Independent Contractor Protections (ICP) Ordinance

For any business who uses independent contractors or has plans to hire an independent contractor who will be performing work in Seattle, an ordinance taking effect on September 1, 2022, impacts what information you must provide to the independent contractor at the start of the engagement and with each payment. The ordinance includes nearly every independent

It is Now Easier and Less Expensive to File a Late Portability Election via Form 706

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

If the U.S. Supreme Court’s Overturning of Roe v. Wade has Caused You Feelings of Anxiety, it Might be a Good Time to Take a Pause . . .

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

Transportation Efficiency and Climate Change: Washington State Continues March Towards All-Electric Vehicles by 2030

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

Can I Appeal a Ruling on a Family Law Case in Washington?

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

Employment Law Alert: Silenced No More Act

Washington now prohibits nondisclosure and nondisparagement agreements between employers and employees relating to certain illegal conduct. The Silenced No More Act was signed into law this spring and makes void and unenforceable any provision in an agreement with a current, former, or prospective employee or independent contractor that bars the employee or contractor from “disclos[ing] or