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STEVEN B. BOYD is senior vice president and wealth advisor at Northern Trust in Seattle. Mr. Boyd brings a strong tax background to the estate and individual planning services. He also advises clients on tax and business succession planning. Mr. Boyd has previously lectured for National Business Institute and was a regular lecturer at Deloitte Tax LLP's national tax conferences. Prior to joining Northern Trust, he was a shareholder with the Amicus Law Group, PC and a senior tax manager at Deloitte Tax LLP. Mr. Boyd earned his J.D. degree from Seattle University School of Law and his LL.M. degree from the University of Washington School of Law. LISA W. GAFKEN is a partner of Ridgway and Gafken, P.S. Ms. Gafken focuses her practice on litigating trust and estate matters under TEDRA; protecting vulnerable adults under chapter 74.34 RCW; and representing clients in both contested and uncontested probate and guardianship matters. In addition, she assists clients with probate and guardianship administration. Ms. Gafken is a member of the Washington State Bar Association, the King County Bar Association and Washington State Trial Lawyers Association. She currently serves as the treasurer of MAMAS, Mother Attorneys Mentoring Association of Seattle. Ms. Gafken has been invited to speak at seminars involving probate and fiduciary matters. She graduated, cum laude, from Seattle University School of Law. Ms. Gafken served as an Assistant Attorney General with the Washington State Attorney General's office for four years until she went into private practice in 2005 as an associate. In 2008, she became a partner in her new firm. SARAH L. MOEN is an attorney with the Moen Law Offices, P.S., where she focuses her practice on estate administration, trust administration and guardianships and related litigation. She receives appointments from the court to serve as the personal representative of estates, as well as Guardian ad litem in probate proceedings. Ms. Moen is admitted to practice before the U.S. Tax Court, the Ninth Circuit Court of Appeals and the U.S. District Court for the Western District of Washington. She earned her B.A. degree from the University of Washington, her J.D. degree from Whittier College School of Law and her LL.M. degree from Villanova University School of Law. JOHN F. SHERWOOD SR. is of counsel with Peterson Russell Kelly PLLC, where his main areas of practice are estate planning and probate, real estate, and tax. Mr. Sherwood's practice is primarily related to estate planning, federal and state estate and gift tax planning, wills, trusts, and probate administration. While a significant part of his practice relates to tax issues and the transfer of wealth across generations, he represents persons from all walks of life in trusts, estate planning, and guardianships. Mr. Sherwood began his practice as a trial lawyer and continues to represent clients in disputed litigation relating to his field. He is a graduate of New York University. Mr. Sherwood has taught estate planning and fiduciary income tax at the University of Washington School of Law, is a fellow of the American College of Trust and Estate Counsel, and is admitted to the Tax Court and Ninth Circuit.
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