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 MoreKristi O’Brien, leading Seattle business attorney and managing partner of Montgomery Purdue Blankinship & Austin PLLC received special mention in the 2013 Law Guide published by the Puget Sound Business Journal. Kristi is featured along with several other Seattle area…
Read MoreThe use of unpaid internships to provide “real world” work experience has grown tremendously in recent years. For example, a recent study by the National Association of Colleges and Employers found that 55 percent of students in the class of…
Read MoreWashington law generally permits deeds of trust to be foreclosed upon by non-judicial trustee’s sale. This provides secured creditors with a faster and generally less expensive alternative to judicial foreclosure. Washington law affords debtors additional protections where a creditor elects…
Read MoreThere has long been doubt and ambiguity in Washington about whether consideration must be recited in a deed gifting real property, but a Washington Court of Appeals has recently dispelled the confusion. The requirements for transferring real property vary from…
Read MoreEntrepreneurs developing new and original commercial products commonly ask whether it is necessary to register a copyright in order to protect their intellectual property. While technically a registered copyright is not necessary to claim a degree of protection, registering a…
Read MoreIn 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 MoreWashington has adopted minor changes to RCW 62A-9A (Washington’s version of the Uniform Commercial Code (UCC Article 9) regarding secured transactions) through Substitute House Bill 1115. The changes I point out here deal with the debtor’s name and additional information as…
Read MoreThe City of Seattle’s relatively recent Rental Registration and Inspection Ordinance (Seattle Municipal Code (“SMC”) 22.214) requires most landlords that provide rental housing to be registered with the City of Seattle’s Department of Planning and Development between 2014 and 2016,…
Read MoreAs 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…
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