The Attorneys of Smith & Zuccarini, P.S.

GEORGE L. SMITH.  (send mail)
George has practiced law (and public accounting) for over 25 years, and has substantial experience helping individuals and families with significant net worth arrange their business and personal affairs so as to accomplish their objectives with minimum tax and risk.  He has extensive experience drafting ordinary and complex Wills and Trusts, structuring closely-held business and investment entities and arrangements among co-owners and with key employees, implementing family gifting programs utilizing trusts, family partnerships, and life insurance, and planning charitable gifts including charitable remainder and lead trusts, supporting organizations and family foundations.  George has a special interest in, as well as substantial experience, assisting owners of closely-held businesses plan for the orderly transition of business ownership to family members, key employees or outsiders.  George also helps professionals and other individuals with substantial retirement accounts coordinate their beneficiary designations so as to minimize estate taxes without sacrificing their successors’ continued income tax deferral.     George is active in the Washington and California Bars, and earned a CPA certificate in Washington and California (now inactive).  He graduated magna cum laude in economics and accounting from Claremont McKenna College,  and earned law degrees from the University of California at Davis (J.D.) and the University of Florida (LL.M. in Taxation).  Prior to founding Smith & Zuccarini, P.S. in 1995,  George was a partner in the Northwest regional law firm of Foster Pepper & Shefelman.  Before that he worked for Graham & Dunn, in Seattle, and for Touche Ross & Company, a “big eight” public accounting firm (now Deloitte & Touche, PLLC),  in that firm’s San Francisco and Los Angeles offices.     George is Past-President of the East King County Estate Planning Council, is a long-time member of the Seattle Estate Planning Council,  and is active in various legal and accounting professional organizations.   He speaks and writes frequently for professional and lay audiences on estate planning and business succession topics.

MICHAEL J. ZUCCARINI.  (send mail)
Mike has more than 25 years experience practicing law on both sides of the Cascades, helping businessmen, professionals, and other individuals arrange their affairs in a manner designed to reduce taxes, protect assets, and control the transfer of wealth to succeeding generations. He has extensive practical experience formulating and implementing business and personal planning strategies, including the preparation of wills, private and charitable trusts of all kinds; business incorporations, acquisitions and dispositions; the formation of family limited partnerships and limited liability companies; and probate and trust administration. Mike has practiced law in Seattle and on the Eastside since 1989. Prior to that time, Mike was a shareholder in the Spokane firm of Witherspoon, Kelley, Davenport & Toole, P.S., where he practiced for more than 10 years. Before moving to the Pacific Northwest, Mike spent three years in the office of the National Director of Tax Services of Coopers & Lybrand in Washington, D.C., providing liaison with the tax committees of Congress and the legislative, regulatory and rulings divisions of the Internal Revenue Service. He has also been an estate and gift tax attorney with the IRS in New York. Mike holds a degree in civil engineering from Bradley University, a law degree from Cornell Law School, and an LL.M. in Taxation from Georgetown Law Center. He has been admitted to the bars of New York, New Jersey and the District of Columbia, and is currently an active member of the Estate and Gift Tax Committee of the Washington State Bar.

ROBERT F. GUTIÉRREZ  (send mail)
Robert is an Attorney-CPA and practices in the areas of tax, business and estate planning.  Robert has significant experience advising owners of all types of businesses concerning the formation of new business entities, the acquisition of other businesses or strategic business assets, and the sale or dissolution of the business.  He also counsels clients in the preparation and negotiation of general business contracts, entity structure, and issues relating to corporate governance. 

In addition to business planning Robert advises clients regarding their personal estate planning.  He has extensive experience preparing wills, trusts, family gifting entities, durable powers of attorney, property agreements, and other estate planning documents.  His practice covers all facets of the estate planning process, from basic planning for young families to complex trusts, family LLCs, family business succession planning, and charitable giving.  In addition, he prepares and advises clients regarding estate and gift tax returns.     

Robert attended the University of Washington both as an undergraduate and graduate.  He earned a B.A. in Business Administration (Accounting), a law degree from the UW School of Law, and a Master of Professional Accounting - Taxation from the UW Business School.  Robert is a member of the East King County Estate Planning Council and the Washington Society of Certified Public Accountants.

DAVID B. SWEENEY (send mail)
David has been practicing law in the King County area for over 30 years. His practice is mainly in the estate planning, probate and trust area, with additional extensive experience involving real estate transactions. He has years of experience preparing wills, trust agreements of all kinds, and other estate planning documents. He is very familiar with estate and gift taxes (including tax audits), and estate and trust administration. Born in Seattle, David graduated magna cum laude from Yale University and his law degree is from Harvard Law School. He is active in the Seattle Estate Planning Council and prior to joining Smith & Zuccarini, was a partner for many years in the Northwest law firm of Foster Pepper & Shefelman.