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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

DIVORCE: HOW TO PROTECT YOUR PRIVACY

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

In re Dewitt: An Example of Washington’s “Committed Intimate Relationship” Doctrine Applied to a Very Fact-Intensive Case

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

Estate Planning 101: Making Exempt Gifts

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