SPOKANE ESTATE PLANNING COUNCIL

Prepared by Kirsten L. Ambach of Stokes Lawrence, P.S. and Stephanie R. Taylor of Randall/Danskin, P.S., "On the Road Again: Counseling Clients Crossing State Borders" provides an in-depth analysis of the legal and tax complexities that arise when clients move between jurisdictions. The presentation specifically compares the laws of Washington, Idaho, Oregon, California, and Arizona, focusing on critical distinctions in domicile establishment, state estate taxes, and income tax structures, such as Washington’s capital gains tax and Idaho’s flat tax. Central to the discussion is the "Conflict of Laws" and the "Most Significant Relationship Test," which determine which state's laws control assets like real property, trusts, and tangible personal property. Additionally, the materials offer practical guidance on navigating the differences between community property and common law states, providing tips for non-resident clients on the use of LLCs, trusts, and property agreements to protect their interests during migration.

Stephanie R. Taylor, JD, LLM is an experienced attorney licensed in Washington, Idaho, and Florida whose practice focuses on business representation, corporate and securities law, estate planning, probate and trusts, trust and estate litigation, and taxation. She holds an LL.M. in Taxation from the University of Florida, a J.D. (cum laude) and MBA from Gonzaga University, and a B.S. from Lewis-Clark State College. Ms. Taylor has been admitted to the Washington Bar since 2002, the Florida Bar since 2007, and the Idaho Bar since 2014.

Active in the legal and professional community, Ms. Taylor is a member of the Washington, Idaho, and Florida State Bar Associations, the Spokane County Bar Association, the Estate Planning Council, and the American College of Trust and Estate Counsel (ACTEC). She also serves as an Adjunct Professor of Law at Gonzaga University, where she teaches estate planning.