Recent News

Is it Legal to Scatter Cremated Human Remains in the State of Washington?

The Lawyers at Beresford Booth | 2/27/2024
The short answer is yes, but there are requirements. A person who is legally entitled to control the disposition of human remains by scattering may do so without a permit. That person could be the person whose ashes are involved if they signed a document, properly witnessed, that expressed their wishes. If that person did… Read More

Recent Washington Legislative Update concerning Estate Planning and Probate – Part 1

The Lawyers at Beresford Booth | 2/13/2024
While the WA Legislature is currently in regular sessions, multiple bills are under review for consideration, and, once enacted, may change current practices to estate planning and probate. This blog will discuss general bullet points on House Bill 1867 relating to eliminating the estate tax filing requirement involving a qualifying familial residence. In general, if… Read More

Federal Annual Gift Tax Exclusion for 2024

The Lawyers at Beresford Booth | 12/28/2023
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 $17,000… Read More

Federal and Washington Estate Taxes for 2024

The Lawyers at Beresford Booth | 11/30/2023
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

Who Can Serve as Administrator for an Intestate Estate?

Washington State Business and Real Estate Law Lawyer Babak Shamsi | 11/14/2023
We often do not want to plan for death. There are certainly plenty of more uplifting things to do. While estate planning serves a critical role in self-protection as well as protection of one’s family, it often falls to the side as a lower priority endeavor because of its inherent morbid nature. It should not.… Read More

What is Ademption in a Washington Probate?

The Lawyers at Beresford Booth | 10/31/2023
Sometimes, a Will provides a bequest of specific property to a beneficiary. For example, "I give, devise, and bequeath my 1965 Ford Mustang to my uncle, John Smith." Sometimes, such a bequest cannot be fulfilled because the item of property is no longer owned by the maker of the Will at the time of their… Read More