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JOHANNA M. COOLBAUGH is an attorney with Karr Tuttle Campbell, where her main areas of practice are litigation, employment relations, tax, trusts and estates. Ms. Coolbaugh is a member of the Washington State, King County (vice chair, Young Lawyers Division 2008-2011) and Federal bar associations. She earned her B.A. degree, from the University of Washington and her J.D. degree from Seattle University School of Law. CLAUDIA A. GOWAN is a member with the Seattle law firm of Reed Longyear Malnati & Ahrens, PLLC. She concentrates her practice in the areas of estate and wealth transfer planning, income and estate tax planning, probate, trust and estate administration; she also counsels clients on elder law issues and business formations in the estate planning arena. Ms. Gowan counsels individuals, couples and closely held businesses regarding their personal planning needs. She is a guest speaker at continuing legal education seminars and other professional service forums, and writes on issues relevant to her field of law. She earned her law degree from Gonzaga University School of Law and a Master of Laws from the University of Washington School of Law. Ms. Gowan is active in community and professional service as a member of the Washington State Bar Association's Legislative Committee; Estate and Gift Tax Committee, Taxation Section; and the Taxation and the Real Property, Probate and Trust sections, and the Society of Trust and Estate Professionals. JEFFREY M. GRIEFF is a shareholder of Jeffrey M. Grieff, P.S. He also is of counsel to the Seattle law firm, Stafford Frey Cooper, P.C. Mr. Grieff has practiced law for more than 20 years. His areas of practice include the formation, maintenance of and tax planning for closely held businesses, closely held business transfers and estate planning including trusts and wills, probates and the taxation of estates and trusts. Mr. Grieff earned his B.A. degree from the University of Washington and his J.D. degree from University of Puget Sound. He is a member of the Washington State Bar Association (Business Law and Real Property Probate and Trust sections) and the American Bar Association (Business Law and the Real Property Trust and Estate Law sections). Mr. Grieff volunteers his services to the Law Office Management Assistance Program (LOMAP) for consultation and advice regarding choice of entity issues. He has been a presenter in numerous programs for lawyers and CPAs. WALTER Q. IMPERT is a partner in the Seattle law firm of Dorsey & Whitney LLP, where he focuses his practice in the areas of estate planning and probate, including tax planning, trusts and family business entities. Mr. Impert is a frequent presenter to attorneys, CPAs and other legal and tax professionals. He is admitted to practice in Washington and California. Mr. Impert earned his B.A. degree, with honors, from Occidental College and his J.D. degree from UCLA School of Law. JOHN F. SHERWOOD SR. is an attorney 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 trial lawyer and continues to represent clients in disputed litigation relating to his field. He is a graduate of New York University. He 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 9th Circuit.
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