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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. 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. JAY RIFFKIN is an associate in the Tax, Trusts, and Estates Group of Dorsey & Whitney LLP. His practice encompasses estate planning, including wills, trusts, charitable gift planning, tax matters and succession planning. He is admitted to practice in Washington and Alaska. Mr. Riffkin received his B.A. degree from the University of Washington, his J.D. degree, magna cum laude, from Seattle University School of Law and his LL.M. degree from the University of Florida Levin College of Law. He is a member of the King County, Washington and Alaska bar associations. ELIZABETH A. STEPHAN is an associate attorney with Oak Street Law Group, PLLC, where her areas of practice include trust and estate administration, representation of fiduciaries and business planning for closely-held companies, formation of partnerships and corporations, as well as business sales, acquisitions and succession planning. Ms. Stephan has been named a "Rising Star" by Washington Law & Politics. She is a member of the Washington State Bar Association and former member of the Executive Committee for the Real Property, Probate & Trust Section. Ms. Stephan earned her B.A. degree, summa cum laude, from The Ohio State University and her J.D. degree from the University of Michigan, where she was the editor-in-chief of the Michigan Telecommunications and Technology Law Review.
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