Recent News

Duties Of Trustees In Washington State

The Lawyers at Beresford Booth | 2/12/2014
A trustee is an individual or entity whose function is to administer the terms of a trust. This can involve acquiring, investing, reinvesting, exchanging, selling, transferring, controlling, dividing, and otherwise managing the trust’s property. The trustee often has a wide range of actions it can take in performing this function. But the trustee is held… Read More

Changes To Washington State Estate and Gift Taxes for 2014

The Lawyers at Beresford Booth | 12/30/2013
In 2013, the State of Washington enacted law to change the “applicable exclusion amount” for Washington’s estate tax.  The “applicable exclusion amount” is the amount that passes free of estate tax.  For the past several years, Washington’s applicable exclusion amount has been $2,000,000.  So, the first $2,000,000 in value of an estate passed free of… Read More

Do College Students From the State of Washington Need a Power of Attorney?

the Lawyers at Beresford Booth | 11/7/2013
Maybe you’re preparing for your college student son or daughter to return from a semester of college for Thanksgiving or winter break. Or maybe you’re planning ahead to send your newly accepted student to his or her freshman year of college next year. Whether your child is attending college in Washington State or out of… Read More

Receipt of Actual Notice Not Required for “Actual Notice” in Washington State Probate

The Lawyers at Beresford Booth | 11/1/2013
In a Washington probate, the personal representative of the estate usually publishes a notice to creditors of the deceased in a newspaper once a week for three consecutive weeks.  However, the personal representative may also give creditors “actual notice”.  “Actual notice” is given by mailing a copy of the notice to the creditor’s last known… Read More

What If A Beneficiary Or Heir Of An Estate In Washington State Cannot Be Located?

the Lawyers at Beresford Booth | 9/16/2013
Here is one solution to close an estate in Washington State when you cannot locate an heir or beneficiary. A Personal Representative or the Administrator (sometimes called the Executor) of an Estate is charged with locating the beneficiaries of a Will or the heirs of someone who has died. Sometimes this is an easy job,… Read More

Inheritance By Slayers And Financial Abusers Is Illegal in Washington State

The Lawyers at Beresford Booth | 9/12/2013
The state of Washington has long had a policy that no person will be allowed to profit by their own wrong, wherever that wrong is committed.  One area in which that policy has been expressed is inheritance rights.  For many years, Washington has had a “slayer statute”, RCW Chapter 11.84.  The statute provided that no… Read More

Do I Need to Open Probate In Washington State?

the Lawyers at Beresford Booth | 9/2/2013
While opening probate may be beneficial or required in some instances, not every death may trigger the need to open a probate case to administer an estate. For smaller estates, a “Small Estate Affidavit” may be sufficient. If the value of the decedent’s estate is not more than $100,000, then personal property (like vehicles, furniture,… Read More

Damages in a Non-judicial Foreclosure of a Deed of Trust in Washington State

The Lawyers at Beresford Booth | 9/2/2013
In Washington state, non-judicial foreclosures of deeds of trust are governed by statute, RCW Chapter 61.24.  The non-judicial foreclosure process involves a public trustee’s sale after giving notice to various interested parties.  The effect of the trustee’s sale is to deprive the grantor of the deed of trust and anyone claiming under them of all… Read More

Recent Changes to Washington State’s Estate Tax Law in 2014

The Lawyers at Beresford Booth | 7/10/2013
The State of Washington recently enacted law to change its estate tax.  Two of the changes are of particular interest. The first change concerns the "applicable exclusion amount", which is the amount that passes free of estate tax.  For the past several years, Washington's applicable exclusion amount has been $2,000,000.  Only the amount in excess… Read More