Following the death of the first spouse, a joint and survivor grantor trust remains an eligible S corporation shareholder for which no electing small business trust or qualified subchapter S trust election is required until after the death of the surviving spouse.
Read MoreA new law signed by President Joe Biden prevents forced arbitration for sexual assault and harassment claims.
Read MoreMost contractors are aware the State of Washington requires a contractor to be licensed/registered. Additionally, some are aware RCW 18.27.080 prohibits an unlicensed contractor from bringing a lawsuit against an owner to recover a contract balance. Recently, in Dobson v.…
Read MoreAfter over fifty years without comprehensive revision, Washington has a new Nonprofit Corporation Act. Last year, the Washington Legislature adopted, and Governor Jay Inslee signed into law, a new Washington Nonprofit Corporation Act (“New Act”) replacing the old chapter of…
Read MoreIn recently issued Revenue Procedure 2021-45, the IRS announced calendar year 2022 increases to the federal estate and gift tax exemption, and to the gift tax annual exclusion. The 2022 federal estate and gift tax exemption has been increased to…
Read MoreEarlier this year, Governor Jay Inslee signed into law Senate Bill 5132. Among various other changes to Washington trust and estate law, the Bill adopts the Uniform Electronic Wills Act (the “Act”), which allows Washingtonians to create valid digital Wills…
Read MoreA recent article by Beth Taylor on SuperLawyers.com was written with input from one of our experienced labor and employment attorneys, Tammy Roe. The article discusses our state's new Washington Cares Act and "offers a primer on the state’s new…
Read MoreHealthcare workers in Washington are required by order to be fully vaccinated against COVID-19 by October 18, 2021. Together with the Washington State Medical Association, attorneys at Montgomery Purdue are assisting physicians and practices across Washington implement the new mandate…
Read MoreTiming is critical when dealing with construction liens because a notice of claim of lien must be filed within 90 days after the "person has ceased to furnish labor." Correctly identifying that last day of work is critical. In the…
Read MorePresident Joe Biden recently announced the American Families Plan (“the Plan”), which is summarized in the Fact Sheet provided by the President. The Plan is a proposal that has not passed Congress. If adopted, it would make several changes to…
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