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Nonresidents Beware: Oregon's and Washington's Fractional Formula and Apportionment Rules Apply to In-State Property

At $13.99 million for 2025, the federal estate tax exclusion is the largest it has ever been, but it will be reduced by half in 2026, which you can read more about in this advisory....more

Time Is Ticking: Changes to California's Parent-Child Property Tax Reassessment Exclusion Take Effect February 15

California voters approved Proposition 19 in November 2020, which updates California's long-standing property tax reassessment rules. There are two major provisions of Prop 19....more

Unintended Consequences: Family Business, Nonmarital Cohabitation, and the "Committed Intimate Relationship"

Washington State does not have "common law marriage" but it does have a now well-developed (yet still evolving) body of law on "equity relationships" or "committed intimate relationships." ...more

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