Practice Focus: Estate planning; probate and estate administration; trust and estate dispute resolution and litigation; federal tax planning and tax controversy resolution.
Estate Planning
Ms. Wilson assists clients with designing and implementing comprehensive plans to reduce state and federal estate, gift, generation-skipping, and income taxes and the orderly transition of assets between generations. Ms. Wilson prepares wills, revocable living trusts, durable powers of attorney, health care directives, life insurance trusts, generation-skipping trusts, educational trusts, qualified personal residence trusts, grantor retained annuity trusts, private annuities, and self-canceling installment notes.
Probate and Estate Administration
Ms. Wilson assists clients in all aspects of probate and estate administration, including drafting and filing all necessary pleadings, preparation of creditors' claims, and preparation of state and federal estate tax returns. She regularly counsels clients on complex issues, including choices regarding disclaimers and proper tax elections.
Trust and Estate Dispute Resolution and Litigation
Ms. Wilson advises clients regarding potential claims and will contests and has experience utilizing Washington's Trust and Estate Dispute Resolution Act to assist clients in resolving conflicts with trustees and other fiduciaries and clarifying ambiguities affecting asset management and distributions. Ms. Wilson has served as a court-appointed Special Representative in a number of proceedings involving trust and estate disputes and regularly counsels fiduciaries regarding potential disputes and lawsuits.
Federal Tax Planning and Tax Controversy Resolution
Ms. Wilson has assisted clients in obtaining favorable private letter rulings from the Internal Revenue Service on various estate, income and generation-skipping tax issues. Rulings successfully obtained include a ruling that division of a charitable remainder annuity trust pursuant to a divorce settlement agreement did not involve adverse tax consequences; a ruling that a corporate spin-off was not subject to tax; and a ruling that division of a generation-skipping tax exempt trust did not result in the trust losing its exempt status for generation-skipping transfer tax purposes.