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Papers by Jade Coppieters

Seattle University Law Review (SUpra), Oct 15, 2021

On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before... more On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before now, Washington state has been one of the few states that does not impose a tax on either income or capital gains. Because of limitations imposed by the Washington State Constitution, the legislature has been forced to characterize the tax as an excise tax, rather than treat it as an income tax as would the federal government and every other state. Based on the statute’s structure and its presentation as an excise tax, whether intentionally or unintentionally, the legislature appears to have excluded both the trustees and beneficiaries of non-grantor trusts from being subject to the tax. This Article reviews the difference between grantor and non-grantor trusts, examines the apparent discrepancy between the two under the statute, and explores tax strategies planners and clients might consider pursuing in the wake of the new tax.

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There are approximately six million people in the U.S. who consider themselves Jewish. Therefore,... more There are approximately six million people in the U.S. who consider themselves Jewish. Therefore, it is likely that an urban estate planner will encounter a client who wants their will to comply with Jewish law. This Article traces the evolution of the Jewish law of inheritance and surviving spouse protections (statutory dower, elective share, and community property). Next, it evaluates currents estate planning strategies that attempt to comply with both secular and Jewish law, and demonstrates how these techniques are susceptible to being thwarted by surviving spouse protections. This Article provides new techniques that are less vulnerable.

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SSRN Electronic Journal, Oct 15, 2021

On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before... more On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before now, Washington state has been one of the few states that does not impose a tax on either income or capital gains. Because of limitations imposed by the Washington State Constitution, the legislature has been forced to characterize the tax as an excise tax, rather than treat it as an income tax as would the federal government and every other state. Based on the statute’s structure and its presentation as an excise tax, whether intentionally or unintentionally, the legislature appears to have excluded both the trustees and beneficiaries of non-grantor trusts from being subject to the tax. This Article reviews the difference between grantor and non-grantor trusts, examines the apparent discrepancy between the two under the statute, and explores tax strategies planners and clients might consider pursuing in the wake of the new tax.

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Seattle University Law Review (SUpra), Oct 15, 2021

On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before... more On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before now, Washington state has been one of the few states that does not impose a tax on either income or capital gains. Because of limitations imposed by the Washington State Constitution, the legislature has been forced to characterize the tax as an excise tax, rather than treat it as an income tax as would the federal government and every other state. Based on the statute’s structure and its presentation as an excise tax, whether intentionally or unintentionally, the legislature appears to have excluded both the trustees and beneficiaries of non-grantor trusts from being subject to the tax. This Article reviews the difference between grantor and non-grantor trusts, examines the apparent discrepancy between the two under the statute, and explores tax strategies planners and clients might consider pursuing in the wake of the new tax.

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There are approximately six million people in the U.S. who consider themselves Jewish. Therefore,... more There are approximately six million people in the U.S. who consider themselves Jewish. Therefore, it is likely that an urban estate planner will encounter a client who wants their will to comply with Jewish law. This Article traces the evolution of the Jewish law of inheritance and surviving spouse protections (statutory dower, elective share, and community property). Next, it evaluates currents estate planning strategies that attempt to comply with both secular and Jewish law, and demonstrates how these techniques are susceptible to being thwarted by surviving spouse protections. This Article provides new techniques that are less vulnerable.

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SSRN Electronic Journal, Oct 15, 2021

On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before... more On April 25, 2021, the Washington State Legislature enacted a new state capital gains tax. Before now, Washington state has been one of the few states that does not impose a tax on either income or capital gains. Because of limitations imposed by the Washington State Constitution, the legislature has been forced to characterize the tax as an excise tax, rather than treat it as an income tax as would the federal government and every other state. Based on the statute’s structure and its presentation as an excise tax, whether intentionally or unintentionally, the legislature appears to have excluded both the trustees and beneficiaries of non-grantor trusts from being subject to the tax. This Article reviews the difference between grantor and non-grantor trusts, examines the apparent discrepancy between the two under the statute, and explores tax strategies planners and clients might consider pursuing in the wake of the new tax.

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