04.06.2015Irrevocable Life Insurance Trusts - Tax and Nontax AdvantagesUpdatesCreating an Irrevocable Life Insurance Trust (ILIT) can dramatically increase the liquidity of an individual’s estate and effectively leverage the value of the annual $14,000 per donee gift tax exclusion and the $5,430,000 generation-skipping transfer tax (GSTT) exemption for U.S. persons. (The annual exclusion is $14,000 in 2015.
12.05.2014Washington State Health Care Directives, Durable Powers of Attorney and POLST FormsUpdatesIn Washington, a competent adult has the right to control his or her healthcare treatment. Unfortunately, a patient's medical condition may prevent the patient from communicating treatment preferences to a healthcare provider when the time comes to make important healthcare decisions.
- University of Washington School of Law, LL.M., Taxation, 2000
- Seattle University School of Law, J.D., 1999
- University of Washington, B.A., Sociology, 1996