Tax Court Rules for MPBA Clients in Rejecting Aggressive IRS Estate Tax Claim

In Estate of Purdue, T.C. Memo. 2015-249, the United States Tax Court denied an IRS attempt to disregard lifetime estate planning implemented by Barbara and Robert Purdue (the “Purdues”). MPBA attorneys, primarily Alan L. Montgomery and George W. Akers, advised Mr. and Mrs. Purdue with respect to the lifetime planning, and also represented Mrs. Purdue’s estate (the “Estate”) at the Tax Court. The Estate … Continue reading »

Washington Supreme Court Insulates Insurance Companies from IFCA Lawsuits Based on Regulatory Violations

The Washington Supreme Court issued a recent decision that significantly limits the scope of claims an insured can make against its insurer under the Washington Insurance Fair Conduct Act (IFCA).  In Perez-Crisantos v. State Farm Fire and Casualty Co., No. 92267-5, WL 448991 (February 2, 2017), the Court insulated insurers that violate insurance regulations by ruling that the insured could … Continue reading »

Possible Expansion of Responsible Parties Under the MTCA

Washington State’s Model Toxics Control Act Washington State’s Model Toxics Control Act (“MTCA”), the state’s counterpart to the federal Superfund law, also known as the Comprehensive Environmental Response, Compensation and Liability Act (“CERCLA”), provides that current and former property owners or operators of contaminated property are potentially liable persons for the release or disposal of hazardous substances. An “owner or … Continue reading »

Recent Developments in Washington Power of Attorney Law

An essential component of a complete estate plan Durable powers of attorney are an essential component of a complete estate plan. These documents allow you to dictate the person who has the authority (the “agent”) to make important financial and health care decisions for you (the “principal”) if you become incapacitated and cannot make such decisions for yourself.  Durable powers … Continue reading »

Seattle Imposes New Caps on Move-in Fees

Effective January 15, 2017, Seattle residential landlords must comply with a host of new rules relating to the move-in fees they charge to tenants. This is the latest of several measures implemented under the recommendation of the Seattle Housing Affordability and Livability Agenda (“HALA”) Advisory Committee to make housing more affordable and inclusive. New rules include: Landlords are prohibited from … Continue reading »

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