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Professional Activities

Professional Activities

Washington State Bar Association

WSBA, Legislative Committee, Member: appointed for the 2009-2017, 2020 terms.

WSBA Section of Taxation, Member

WSBA Section of Taxation’s Estate and Gift Tax Committee, Member

WSBA Section of Taxation, Member

American Bar Association, Member

American Bar Association, Real Property, Probate and Trust Section, Member

Recent Publication

Tax Planning, Estate Planning, Probate, and Trust Administration in Washington, Co-Author, Chapter 8, Washington State Bar Association Deskbook, a two-volume comprehensive resource on Washington law, published Winter, 2020.

Professional talks

Washington State Items In Motion, authored and presented at the WSBA Estate and Gift Tax Updates, March, 2013.

Washington Estate Tax, Drafting, and Estate Administration Matters, and, An Overview of Tax Matters in the Dissolution Context, authored and presented to members of the United States Navy/JAG Corps, Seattle Offices, February, 2013.

Taxes, Dissolution and Planning authored and presented at the 2012 WSBA/WSBA Family Law Section Midyear Meeting and Seminar, Indispensible Strategies for the Family Law practitioner, June 22, 2012.

Estate Planning in 2011: What Now? Selected Guidance on What You Need to Know When Advising Your Clients authored and presented at The 6th Annual WSBA Solo and Small Firm Conference, July 16, 2011.

FROM LIMBO to … LIMBO, Updates on Federal Estate Tax Legislation, authored and presented at “Estate Tax Updates and Practice Pointers: The Lawyers Toolbox” co-sponsored by the Washington State Bar Association and the WSBA Section of Taxation on December 17, 2010. During the course of this talk, President Barack Obama signed the legislation into law.

Legislative Activities

On May 31, 2013, Claudia testified before the Washington State Senate Ways and Means Committee in opposition to selected portions of SB 5939 and HB 2064, proposed legislation to repeal a Washington State Supreme Court ruling in the Estate of Bracken v. Dep’t. of Revenue, 154 Wn. 2d 549 (10/18/2012) and to retroactively impose an estate tax on QTIP trusts that fall under such ruling, as well as QTIP trusts created in foreign jurisdictions where the surviving spouse later moved to Washington and QTIP trusts created by gift.

On March 29, 2013, Claudia testified before the Washington State House Finance Committee in opposition to HB 1920, the substance of which addressed the same issues raised under SB 5939 and HB 2064, described above.

On March 14, 2011, Claudia Gowan testified before the Washington State House Judiciary Committee in support of SB 5849, proposed legislation to amend state estate tax law to correct an ambiguity raised when new federal estate tax law took effect.  Under the legislation, which was signed into law in April, 2011, a court can hear testimony on a 2010 decedent’s intent related to estate tax planning.

On February 25, 2011, Claudia Gowan testified before the Washington State Senate Ways and Means Committee, in support of SB 5849, proposed legislation to amend state estate tax law to correct an ambiguity raised when new federal estate tax law took effect.

Federal Income Taxation of Trusts and Estates, presented at the NBI, National Business Institute continuing education seminar for tax advisory professionals “Taxation of Trusts and Estates” on February 22, 2011.

Member, committee leader and primary drafter: Committee to review and amend RCW 6.15. expanding the creditor protection afforded to certain retirement to include tax sheltered annuities and health savings accounts under sections 403(b) and 223, respectively, of the Internal Revenue Code and to include all qualified tuition and Coverdell education programs under sections 529 and 530 of the Internal Revenue Code and to amend RCW 6.15.020 to expand the availability of non-pro rata planning for certain retirement plans not governed by ERISA and not previously included under RCW 6.15.020. (2009-2011.)

Member: Committee to review and draft proposed legislation leading to proposed SB 5849, amending state estate tax law to correct an ambiguity created under Washington’s statutory law when new federal estate tax law took effect. Under the legislation, which was signed into law in April, 2011, a court can hear testimony on a 2010 decedent’s intent related to estate tax planning. (2010-2011)

Member: Committee to review, revise and draft proposed legislation amending RCW 11.104A.290 under Washington’s Uniform Principal and Income Act, clarifying how trustees are to allocate income taxes where a trust holds interests in pass through entities, with such provisions passed into law under the 2011 legislative session. (2009-2011.)

Member: Committee to review, revise and draft proposed revisions to the Washington Uniform Transfer to Minors Act resulting in the revised Washington Uniform Transfer to Minors Act, effective July, 2007. (2005-2007.)

Member: Committee to review, revise and draft proposed revisions to Washington’s estate tax apportionment provisions resulting in the revised Washington Estate Tax Apportionment Act of 2005. (2003 – 2005.)

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