StokesLaw™ Briefs

Jenna Ichikawa explains how surviving spouses may benefit from a new IRS rule that retroactively extends the time to file certain federal estate tax returns.

The Sarbanes-Oxley Act ("SOX") is generally perceived as applying to only publicly traded companies. This perception fails to take into account two little-noted provisions of SOX that have always applied to privately held companies, nonprofit entities, and to the individuals who work for them. This post outlines why it's important that these provisions not be violated.

Donors make charitable contributions for a variety of reasons. No matter the motivation, all donors want to maximize their dollars while supporting the causes they care about. Jenna Ichikawa explains that creating a donor advised fund is one way to do just that.

Creditors are faced with an array of options when a borrower defaults, based upon the nature, quality and value of collateral and other factors. This "Loan Default Decision Tree" is a tool that provides structure for making choices as to how to proceed.

Attacks by cyber criminals have been making major headlines lately. Any business that electronically stores or transmits customer financial data, patient medical records, or personal information about its employees is a potential victim of cyber crime or malicious computer programs. This post outlines the insurance provisions business owners should review to determine if their businesses are covered.

Garnishment is one tool that creditors may use to collect money. As an employer in Washington state, you may encounter a writ of garnishment to collect on an employee's obligation. Be aware that you may face liability if you fail to process the writ with appropriate care. This post lists the four steps every employer should follow to stay in compliance.