Gerald B. Treacy, Jr.

Of Counsel

Practice Areas

• Estate Planning

Biography

Mr. Treacy works with individuals, families, for-profit entities, and charitable organizations in the Pacific Northwest and nationally, assisting clients in tax planning, estate planning, probate, charitable giving, guardianship, and asset protection planning. Gerry has also created a large number of charitable organizations, including private foundations, private operating foundations, supporting organizations, and public charities.

A frequent lecturer in Washington State and around the nation on estate planning and charitable giving topics, Gerry has published several books and numerous articles in his areas of focus, including treatises on Washington guardianship law, administration, and litigation; gift, estate, and generation-skipping transfer tax aspects of community property; and charitable supporting organizations.

With over 20 years’ experience in handling legal matters for his clients, Gerry has served as partner and department head for two of the nation’s largest law firms. He also offices in the West Sound, serving clients in Kitsap, Mason, Jefferson, Clallam, and Island Counties as well as King, Pierce and Snohomish Counties through the firm’s Seattle office. Gerry is a Fellow of the American College of Trust and Estate Counsel (ACTEC), and is listed in Who’s Who in America and Who’s Who in the World. He was recently awarded BNA’s “Certificate of Excellence” for his Tax Management Portfolio on Supporting Organizations.

Education

• B.A. Rider College (1973)
  Summa cum laude
• J.D. University of California at Los Angeles (1981)
  Order of the Coif

Legal Articles

• Co-Author with Ron Kordof, The CIBO CEO (CIBO Group 2008)
• Author, “New 'Guide Sheets' on Supporting Organizations,” Leading Practitioner Commentary , Estates, Gifts and Trusts Journal (November-December 2008)
• Author, “Private Foundation Column: Rulings Go Beyond ‘Plain Vanilla’ Foundations,” Taxation of Exempts (September/October 2007)
• Author, “Surviving and Thriving in the Tax Patent Era,” Trusts & Estates (September 2007)
• Author, “Supporting Organizations After the Pension Protection Act,” Taxation of Exempts (January/February 2007)
• Author, “Cold Snap for DAFs,” Trusts & Estates (January 2007)
• Author, De-UBIT-izing the CRT, BNA/Tax Management website article (April 2004), Tax Management (May 2004)

>>>> Review More of Gerald's Legal Articles

Presentations & Speaking Engagements

• “Current Developments in Charitable Planning, Including Charitable Remainder Trusts,” 48th Annual Estate Planning Seminar (WSBA/ EPC, Seattle, November 2003)
• “An Overview of Corporate Charitable Planning,” Washington Planned Giving Council (January 2003)
• Speaker, “Planning Opportunities with Supporting Organizations and Other Foundation Formats” 24th American Council on Gift Annuities Conference, St. Louis, Missouri (April 2000)
• “Turning Tax Liabilities into Legacies,” Pacific Life Educational Symposium, Newport Beach, California (April 1998)
• “509(a)(3) Supporting Organizations,” Washington Planned Giving Council Annual Conference, Des Moines, Washington (September 1997)

>>>> Review More of Gerald's Speaking Engagements

Media Appearances

• Quoted, Bloomberg Wealth Manager, Private Foundations (April 2001)
• Quoted, Bloomberg Wealth Manager, Tools for the Charitably Inclined (January/February 1999)
• Quoted in, and chief legal source for, front-page article in Wall Street Journal on Supporting Organizations, published on May 29, 1998.
• Guest, “Legal Line,” with Bob Pittman, KIRO, Seattle, Washington (September, 1997)
• Speaker, “Advanced Estate Planning Techniques,” Accounting Television Satellite Network telecast from Dallas, Texas (December, 1996)

>>>> Review More of Gerald's Media Appearances

Community & Professional Associations

• Member, Merrill Lynch National Attorney Advisory Board (2002 - )
• Member, National Committee on Planned Giving
• Board Member, Flow Chart Foundation (1998 - )
• Listed, Who’s Who in American Law (since 1989)
• Founder, North Piedmont Estate Planning Council
• East King County Estate Planning Council

>>>> Review More of Gerald's Activities & Associations

Law Revision Committees

• Washington Guardianship Law Revision Committee
• Washington Charitable Solicitations Act Revision Committee