Recent News

Federal law imposes a tax on gifts made in excess of a specific amount in a calendar year to a specific recipient (known as a “donee”). That tax is usually paid by the donor (the giver) of the gift. The specific amount is known as the annual gift exclusion. The annual gift exclusion is $18,000… Read More

The “basic exclusion amount” is the amount of a deceased person’s estate that passes free of federal estate tax.  This differs from the unlimited marital deduction that applies when one spouse dies and transfers all of his or her interest in property to the surviving spouse.  There is a basic exclusion amount for federal estate… Read More

Under a power of attorney, one individual, the Principal, grants to another individual or other appropriate agent the authority to take certain actions on behalf of the Principal. Often, a power of attorney is drafted broadly to give the agent authority to act on a variety of types of matters or with respect to the… Read More

In 1907, the state of Washington adopted the Torrens land registration system as an optional alternative to the recording system. The recording system required documents relating to real estate to be recorded with the county auditor of the county in which the real estate was located. (In King County, the county recorder, not the county… Read More

Sometimes a parent is needed to make health care decisions for one or more of their children or a guardian is needed to make health care decisions for one or more of the children for whom the guardian is the legal guardian, but the parent or guardian is unavailable. This could happen when the child… Read More

In the state of Washington, a Will must be “attested” by at least two competent witnesses. Those witnesses must sign their names to the Will or to an affidavit that complies with law and must do so while in the presence or the electronic presence of the testator (the person whose Will is involved) and… Read More

Sometimes, it is necessary to appoint a guardian or a conservator for an adult.  A guardian may be appointed if a court finds that the adult does not have the ability to meet the essential requirements for physical health, safety, or self-care because the adult is unable to receive and evaluate information or make or… Read More

Security interests in certain types of personal property in the state of Washington are perfected only by filing a Uniform Commercial Code financing statement with the Washington Department of Licensing. “Perfection” of a security interest is important because it is a concept used to determine the priority of competing security interests in the same collateral.… Read More

Many people have heard of a health care directive, sometimes referred to as a living will.  It expresses an individual’s wishes for certain treatments if the person is in a terminal or permanent unconscious condition.  A different Washington law provides for the use of a mental health advance directive, which allows an individual to express… Read More