StokesLaw™ Briefs

Successful estate planning for families with significant rental real estate business income involves coordinating complex income tax rules with dispositive planning. Katie Groblewski and RoseMary Reed discuss the importance of the choice of fiduciaries for the trust, the practical aspects of managing trust-owned real estate and the potential tax impacts of the resulting managerial structure.

The Washington Supreme Court is again being asked to interpret the FLCA in Saucedo v. NW Management and Realty Services. In the Saucedo case, the Court will decide whether a farm management company constitutes a farm labor contractor under the FLCA. Sarah Wixson reviews how a company could be viewed as a farm labor contractor.

Jenna Ichikawa explains how grantor trusts can be powerful planning tools.

Nonproductive time, such as break time for piece-rate workers and travel time, is getting increased scrutiny from Washington employees, employers and courts. Aviva Kamm explains the guidelines for when employees should be paid and provides practical tips for employers.

Most Wills contain provisions for the appointment of a guardian in the event that both parents of a minor child are deceased. However, a Will is not effective until death and therefore is not effective to designate a guardian for a child whose sole parent is alive but mentally or physically incapacitated. Jenna Ichikawa explains what you can do to protect your children if you become incapacitated.

The Washington Supreme Court issued a ruling in Demetrio v. Sakuma requiring employers to provide paid rest breaks to piece rate workers. This ruling has enormous implications on the wage and rest break practices of all employers with employees paid by the piece or by production and take effect immediately.