Recent News

Beresford Booth was pleased to volunteer to help our friends at Homage for the Thanksgiving holiday. Sixteen members of the Beresford team participated in the packaging of 600 meals, one meal for Thanksgiving and one additional meal for the following day, serving approximately 300 individuals. For more information about the wonderful work Homage does to… Read More

What is a reserve study?  Community associations, such as condominium associations, homeowners associations, and cooperatives, often have budget planning studies conducted to identify the current financial shape of their reserve fund, a fund meant to ensure the association remains in good repair without the need to impose sudden special assessments, or to seek funding from… Read More

Many non-lawyers have heard the term “due diligence” in the context of real estate, but the term can feel confusing or legalistic.  Due diligence refers to the investigation, research, and analysis which buyers are expected to perform prior to closing on a transaction, to satisfy themselves that the asset they are purchasing will meet their… Read More

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.  For the past four years, the… 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

November 18, 2021 William O. Kessler discusses the forced sale of real estate by co-owners. Read More

When you are served with a lawsuit, the law generally requires you to defend against the lawsuit.  Common psychological reactions to being served are panic and paralysis.  But just as a deer in the headlights can freeze up and seal its own fate of getting struck by a vehicle, defendants can be hit with a… Read More

November 11, 2021 Estate planning team lawyers Matthew Cruz, Per Oscarsson and Sarah Smith present distribution issues in estate administration in Washington State. Read More

As a business owner, it is useful to understand that, in addition to owning real property and personal property, you can also potentially own intellectual property (or “IP”, for short).  While the rules surrounding real and personal property ownership can be difficult to follow, the law of intellectual property can be downright baffling.  IP covers… Read More