Law Office of John S. Palmer Attorney at Law

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The Palmer Legal Blog

New Regulations Re: Estate Tax “Portability”

Posted Friday, August 31, 2012 by John S. Palmer
The Treasury Dept. recently issued temporary regulations regarding the transfer, or “portability” of a deceased spouse’s unused estate tax exclusion amount to a surviving spouse. The regulations address the requirements for electing portability and the… More >

Foreign Travel Restrictions in Parenting Plans

Posted Friday, August 24, 2012 by John S. Palmer
The Washington Supreme Court has held that a trial court may admit expert testimony regarding the “risk factors” for child abduction in child custody cases. The court also found that considering such “risk factor” evidence and imposing reasonable travel… More >

Seattle Children’s Legacy Advisors

Posted Friday, July 27, 2012 by John S. Palmer
I am pleased to announce that I recently became a member of Seattle Children’s Legacy Advisors, a group of almost 300 estate and financial planning professionals who are actively engaged in philanthropic planning. Last month I also attended the 9th… More >

Free estate planning for qualified police and firefighters

Posted Friday, July 20, 2012 by John S. Palmer
The First Responder Will Clinic provides basic estate planning documents— wills, powers of attorney, and healthcare directives— for free to Washington police officers and firefighters (and their spouses or registered domestic partners). The next clinic… More >

Adopting Children Over DSHS’ Objection

Posted Tuesday, July 10, 2012 by John S. Palmer
The Washington Court of Appeals has clarified that parents may adopt a child over the objections of DSHS if they can establish by clear, cogent and convincing evidence that the adoption is in the best interest of the child. The court found that the… More >

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