Recent News

The first step in negotiating the purchase and sale of a business or its assets is to execute a letter of intent.  The letter of intent stipulates the “big picture” terms of the agreement.  These terms include naming all parties to the agreement, defining the assets being purchased, and the purchase price.  The “big picture”… Read More

Earlier this year, the City of Seattle placed a moratorium on evictions due to the COVID-19 pandemic, which is currently set to terminate on June 4th, at the same time that a similar statewide moratorium will also sunset.  On May 4th, the Seattle City Council voted to provide new additional protections to Seattle residential tenants… Read More

California is the world’s sixth largest economy.  That fact combined with its west coast proximity to Washington spurs commerce between many Washington and California businesses.  Many Washingtonians have a second home in California, or may have other investments or contractual relationships affected by California laws. When disputes arise, parties located in Washington may be required to… Read More

Over the last month many Washingtonians have questioned whether Washington Governor Jay Inslee would let his “Stay Home – Stay Healthy” Order expire on May 4, 2020.  On May 1, 2020, Governor Inslee answered those questions in a televised address in which he announced a four phase plan for re-opening Washington State known as “Safe… Read More

On April 24, Governor Inslee released his Phase 1 Construction Restart plan signaling the beginning of a possible easing of Covid-19 related restrictions put in place under Gubernatorial Proclamation 20-25. As contractors return to work, it is the perfect time to reassess compliance with the Contractor Registration Act. A major component of the Act, is… Read More

On April 30, 2020, the IRS issued Notice 2020-32 (the “Notice”), which answered a question asked by many business owners since receiving their Payroll Protection Program (“PPP”) loans: are deductible expenses paid for with the PPP loan still deductible once the PPP loan is forgiven?  According to the IRS, the answer is “no”. The Notice… Read More

In many divorce cases, the community’s highest valued asset is real estate.  Whether it be the family home, an investment property, a commercial building, or a second home, it is quite common that the equity in these properties is used to achieve a fair division and either the proceeds or the home itself awarded equitably… Read More

Lisa H. Do presents on The Impact of COVID-19 Pandemic on Parenting Plans. William (Bill) O. Kessler covers Construction Gradually Reopening in Washington State. Read More

Membership in Washington LLCs comes with many rights, privileges, and obligations, and members cannot easily dispose of them.  This second post in a series of three highlights Washington’s Limited Liability Company Act, RCW 25.15 (the “Act”) default provisions on member dissociation and withdrawal as ways in which LLC members dispose of their various rights, privileges,… Read More