Adrienne P. Jeffrey
​Attorney

AJeffrey@khbblaw.com
Phone:  206-382-4414, ext 348

Adrienne Jeffrey has practiced tax and estate planning law since 1978. She has
extensive experience in all areas of estate planning, including planning for both
large and small estates, handling probate and trust matters, postmortem tax
planning, charitable giving, preparation of federal estate and gift tax returns, and
drafting wills, trusts, and associated documents. Adrienne assists high-net-worth
clients to achieve their financial and estate planning goals through the use of
sophisticated wealth-transfer arrangements.  Adrienne relocated to the state of Washington in 2005 and continues to work with clients who have residences in both California and Washington.

Practice

• Estate Planning
• Probate and Trust Administration
• Trust, Estate and Guardianship Litigation
• Gift Planning
• Tax Preparation
• Life Insurance Planning
• Entity Formation

Bar Memberships and Professional Certification

• Washington State, 2005
• California State, 1980

Education

• LL.M., University of San Diego School of Law, summa cum laude, taxation, 1989
• J.D., University of Pittsburgh School of Law, cum laude, 1978
  
  • Topics editor, University of Pittsburgh Law Review
• B.A., Chatham College, 1970

Professional Activities

• King County Bar Association Real Property, Probate and Trust Law Section
• Member, Washington State Bar Association
• Member, The State Bar of California
• Member, American Bar Association, Real Property, Probate and Trust Law Section
• Member, Seattle Estate Planning Council

Presentations

• “Unique But Not Unusual Transactions with Trusts: How to Advise Trustees to Avoid the Landmines When Trying to Accommodate Beneficiary Requests,” Washington State Bar Association, 2017 Real Property, Probate and Trust Section Midyear Meeting (June 2017)
• “Grantor Trusts,” National Business Institute, NBI Seminar: Estate Planning A to Z (Aug. 2015)
• “Generation Skipping Transfer Tax (GST) Planning in the Months Ahead,” Washington State Bar Association, Managing Uncertainty in Changing Times: Probate and Trusts CLE Seminar (Dec. 2012)
• “56th Annual Estate Planning Seminar,” Washington State Bar, 56th Annual Estate Planning Seminar (Nov. 2011)
• “State Income Taxation of Trusts,” Holland & Knight (Jan. 2015)

Publications

• ​“Trust Law Modernization in Washington State,” Washington Bankers Association, Issues & Answers (Nov./Dec. 2015)
• “Is the End of Discounted Family Partnership in Sight?” Miller Nash Graham & Dunn, Estate Planning Advisor (Sept. 2015)
• “Keeping Separate Property Separate: Trusts for Beneficiaries,” Miller Nash, Estate Planning Advisor (May 2014)
• “Fundamentals of Community Property,” Miller Nash, Estate Planning Advisor (Feb. 2014)
• “Supreme Court Took One Big Step for Marriage Equality; IRS Takes Another,” Miller Nash, Estate Planning Advisor (Aug. 2013)

• “The 2012 Taxpayer Relief Act,” Miller Nash, Estate Planning Advisor (Feb. 2013)
• “Using a Charitable Remainder Trust to Sell Appreciated Assets,” Miller Nash, Estate Planning Advisor (Sept. 2012)
• “Keeping Your Estate Plan Up to Date,” Miller Nash, Estate Planning Advisor (May 2012)
• “Benefits of a Dynasty Trust,” Miller Nash, Estate Planning Advisor (Feb. 2012)
• “California Snowbirds: Avoid an Additional Tax Burden,” Miller Nash, Estate Planning Advisor (Sept. 2011)
• “How to Maximize Nontaxable Gifts to Family Members,” Miller Nash, Estate Planning Advisor (May 2011)
• “The Generation-Skipping Transfer Tax,” Miller Nash, Estate Planning Advisor (Jan. 2011)
• “Taxation of International Activity: Over Relief From Double Taxation Under the U.S. Tax System,” International Tax & Business Law 101, co-author (1991)