Skip to content

Author: Kara Kalenius Novak

10Oct 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

Washington State Supreme Court Clarifies Duties of Guardian of the Person

  • Oct 10, 2013
  • Kara Kalenius Novak
  • Fiduciary Services
  • Add a comment

A recent decision by the Washington state Supreme Court, Raven v. Department of Social and Health Services, clarifies the duty of a guardian of the person to take an incapacitated person’s preferences into account in making residential placement decisions. The…

Read More

25Sep 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

Legislature Attempts to Reverse State Supreme Court's Bracken Decision

  • Sep 25, 2013
  • Kara Kalenius Novak
  • Community Property, Estate Planning
  • Add a comment

Earlier this year, the Washington state legislature made changes to the Washington state estate tax designed to limit the impact of the Bracken decision. The legislature made other changes to the state estate tax, which have been discussed in a…

Read More

18Sep 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

IRS Issues Guidance Adopting “State Of Celebration” Rule for Same-Sex Marriages

  • Sep 18, 2013
  • Kara Kalenius Novak
  • Estate Planning
  • Add a comment

The Internal Revenue Service (IRS) has issued guidance clarifying the federal tax implications of the U.S. Supreme Court’s Windsor decision. Windsor held that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage as between one man and…

Read More

14Aug 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

U.S. Supreme Court Expands Federal Estate and Gift Tax Benefits to Some Same-Sex Marriage Couples

  • Aug 14, 2013
  • Kara Kalenius Novak
  • Estate Planning
  • Add a comment

In United States v. Windsor (June 26, 2013), the U.S. Supreme Court held that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage as between one man and one woman, violated the Fifth Amendment of the Constitution.…

Read More

18Jul 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

Washington State Legislature Increases Top Estate Tax Rates, Makes Other Prospective Changes

  • Jul 18, 2013
  • Kara Kalenius Novak
  • Estate Planning
  • Add a comment

As part of the recent second special legislative session, the Washington state legislature made several changes to the Washington state estate tax, effective for persons dying after January 1, 2014. Other changes were designed to limit the impact of the…

Read More

1Jul 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

Capital Gain Exclusion on Sale of Principal Residence Formerly Held for Investment Purposes Raises Complex Issues

  • Jul 1, 2013
  • Kara Kalenius Novak
  • Estate Planning
  • Add a comment

Each person may exclude from income up to $250,000 of capital gain on the sale of the person’s principal residence (known as the “gain exclusion,” governed by Internal Revenue Code § 121). A married couple may exclude up to $500,000…

Read More

7May 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

Sumner Redstone Case Demonstrates Importance of Timely Gift Tax Return Filing

  • May 7, 2013
  • Kara Kalenius Novak
  • Estate Planning
  • Add a comment

How many years after a taxable gift may the IRS audit the gift? Taxpayers are often surprised to learn that when a gift tax return is not filed, or when a filed gift tax return does not “adequately disclose” a…

Read More

24Apr 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

2012 Tax Act Impacts Higher-Income Taxpayers

  • Apr 24, 2013
  • Kara Kalenius Novak
  • Estate Planning
  • Add a comment

On January 2, 2013, the American Taxpayer Relief Act of 2012 (the “2012 Tax Act”) was signed into law. While the 2012 Tax Act did not significantly affect many taxpayers, those individuals with incomes over $400,000 and married couples filing…

Read More

28Mar 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

Taxpayer-Friendly Federal Transfer Tax Laws Made “Permanent”

  • Mar 28, 2013
  • Kara Kalenius Novak
  • Estate Planning
  • Add a comment

On January 2, 2013, the American Taxpayer Relief Act of 2012 (the “2012 Tax Act”) was signed into law. Under the 2012 Tax Act, the top federal estate, gift and generation-skipping transfer (GST) tax rate is 40%, representing an increase…

Read More

4Mar 2013

Kara Kalenius Novak Seattle Attorney red dress

Author Kara Kalenius Novak

State Supreme Court's Bracken Decision Causes Controversy

  • Mar 4, 2013
  • Kara Kalenius Novak
  • Estate Planning
  • Add a comment

On October 18, 2012, the Washington State Supreme Court issued a decision regarding the Washington state estate tax consequences of reporting “qualified terminable interest property” (QTIP) on the estate tax return of the second spouse to die.  In re Estate…

Read More

Page Navigation

  • Previous
  • 1
  • 2
  • 3
  • Next

Recent Posts

  • FDA Compliance Alert for Weight Management Providers: Compounded GLP-1s with Additives
  • Corporate Transparency Act Update: U.S. Companies Exempt
  • New DHS Immigration Enforcement Directive and ICE Enforcement
  • Proposed Legislation Would Increase Washington Estate Tax Exemption for First Time Since 2018
  • Considerations for Employer Restrictions of Supplemental Income: The Freedom Vans Case

Categories

A full-service law firm providing business, real estate, estate planning, and litigation legal services

Explore

  • Practices
  • Industries
  • Approach
  • Successes
  • People
  • Careers
  • Law Blog of Montgomery Purdue
  • Contact
  • Our Story

Resources

  • Washington Courts

Social

Visit

701 Fifth Avenue
Suite 5500
Seattle, WA 98104-7096
206-682-7090
© Montgomery Purdue PLLC 2025, All rights reserved.
  • Privacy Policy
  • Terms
  • Legal Disclaimer

Our Services

We are full-service law firm providing business, real estate, estate planning, and litigation legal services.

Our Services

Return to Main Menu
Practices
Business and Corporate
Creditor-Debtor and Bankruptcy
Dispute Resolution and Litigation
Employment and Labor
Environmental and Land Use
Estate Planning and Probate
Health Law
Insurance Coverage and Recovery
Real Estate and Leasing
Trust and Estate Litigation
Industries
Construction
Health Care
Information, Software, Data, and Technology
Manufacturing, Wholesale, and Distribution
Municipal Corporations
Professional, Scientific, and Technical Services
Retail and Franchise
Trust Companies and Fiduciary Services

Approach

Our focus is on helping our clients to achieve their business and personal goals.

Approach

Return to Main Menu

People

Our talented and experienced team delivers amazing results.

People

Return to Main Menu

Payments

We accept credit card and eCheck payments for existing invoices and advance deposits for legal services.

Payments

Return to Main Menu

Successes

Our high quality, cost-effective representation has earned us a reputation as one of the most respected firms in Seattle.

Successes

Return to Main Menu

Law Blog of Montgomery Purdue

We regularly release articles about important changes to laws and regulations to keep our clients and colleagues up to date and well informed.

Law Blog of Montgomery Purdue

Return to Main Menu

Contact

Start the conversation.

Contact

Return to Main Menu

‹ › ×