Two recent published determinations of the Washington Department of Revenue underscore the need for taxpayers to obtain written rulings to support guidance received from the Washington Department of Revenue. In Det. No 13-0034,32 WTD 220 (2013), the…

In June 2013, Washington State Legislature made four significant changes to Washington estate tax laws. These changes are important to know as they may affect your existing or prospective estate plans. The changes are summarized below: The new…

As a general rule, you cannot cut down trees or vegetation on another person’s property without their express permission. If you do so, Washington has two separate statutes that can impose significant damages in a civil action: Trespass and the so-called…

In July Gov. Inslee signed legislation (Sections 101 & 102 of ESSB 5882) to restore a deduction for reimbursements between affiliated businesses that use a centralized payroll reporting system. Despite the common sense tax policy underlying this…

In 1965 Washington State authorized non-judicial foreclosures as an expedited procedure for lenders to recover real property after loan defaults. We have conducted hundreds of foreclosures as trustees working on behalf of lenders through these years…

In GLEPCO v. Reinstra, the Washington Court of Appeals, Division 1, held that a trial court had the authority to add the correct legal description on a trustee’s deed after a foreclosure sale where it was determined that there was an error in the…

Running a business or investing in real estate can be a thrilling endeavor. Partners are a good way to share the risk and bring in additional capital or skills. If you want your entrepreneurial thrills to be positive when working with a partner, your…

On April 22, 2013, Washington governor Jay Inslee signed into law the final piece of a six-year effort to substitute gender-neutral vocabulary into state statutes. Since 2007, Lawmakers have been passing a series of bills to root out gender bias from…

In Brown v. Best Auto Limited, the Court of Appeals recently addressed a case involving a used vehicle purchased from a Washington-based company off of eBay. In Brown, the Browns purchased a 2004 Mini Cooper from Best Auto Limited based on an eBay…

On June 10, 2013, the Seattle City Council adopted an ordinance significantly affecting the ability of businesses to use criminal background checks in screening applicants for employment. Mayor McGinn is expected to sign the ordinance, which will become…

When a loved one becomes incapacitated by sudden illness or an accident, the first question asked by a client is typically how to continue taking care of that person and their affairs. This concern is especially common in situations where an…

In Fergen v. Sestero, (No. 30523-6-III) the Washington Court of Appeals, Division III reviewed the appropriateness of the “exercise of judgment” standard pattern jury instruction. In Fergen, Mr. Fergen presented to Dr. Sestero with an asymptomatic lump…

As individuals prepare to file their 2012 federal income tax returns, it is extremely important to pay attention to obtaining the appropriate documentation for charitable contributions, especially if those contributions are significant. In two cases…

Formed in the early 1940s, the Estate Planning Council of Seattle is a nationally-recognized coalition which holds quarterly meetings and hosts notable speakers on the latest estate planning news and practices. Members primarily include those who are…

A revocable living trust is a popular estate planning tool for someone looking to avoid the probate of their assets. When done correctly, an RLT will effectively govern all of the testator’s assets upon death, allowing the assets to be passed onto the…

In Gandee v. LDL Freedom Enterprises, the Washington Supreme Court was asked to determine whether an arbitration clause contained in a debt adjustment contract was enforceable. Arbitration clauses are routinely included in a variety of contracts, from…

After you obtain a judgment against someone in court, what can you do to collect on that judgment? There are many different ways to collect on a judgment. Under certain circumstances, you can have the court issue an order to seize and sell the property…

In a recent Washington Supreme Court decision, Bennett v. Britton, et al, the Court sought to clarify the circumstances wherein documents filed with the court could be sealed. Article I, Section 10 of the Washington Constitution provides that, “Justice…

What happens to your frequent flier miles when you die? You may not have given much thought to the question, but if you have miles worth thousands of dollars in your airline accounts, you may want to consider designating beneficiaries for these accounts…

A person must do their due diligence when buying a company, especially when the purchase is done through a stock sale. Generally, there are two ways to buy a company: one is through the purchase of the company’s stocks; the other is through the purchase…