Kristina Ash has been with Smith & Zuccarini since 2015. She is experienced in the development of estate plans, with a particular focus on efficient transfers of wealth under U.S. and Washington state transfer tax laws. She has advised on the administration of probates and trusts, including the preparation of Washington state and federal estate tax returns. She also has experience in a variety of cross-border issues including estate, tax, expatriation and property matters, particularly with respect to Canada.
Prior to joining Smith & Zuccarini, P.S., Kristina was an associate in the estate planning group at Stoel Rives, LLP in Seattle (2011-2014), an international US tax associate at Moodys Gartner Tax Law LLP in Calgary, Alberta (2010-2011), an associate at The Patterson Law Firm in Chicago (2006-2008), a summer associate with Sussman, Selig & Ross in Chicago (2004) and a legal intern for Kraft Foods Corporation (2003).
Doug Lloyd has been with Smith & Zuccarini since 2017. Prior to that, Doug was an attorney at Davis Wright Tremaine LLP in Seattle for over a decade. With more than 15 years of experience working with high net worth clients, Doug focuses his practice on two main areas: (i) assisting clients with tax-efficient transfer of wealth as part of their estate plan and (ii) helping clients navigate the probate and trust administration process. As part of his practice, Doug regularly prepares wills, trusts, powers of attorney and other estate planning documents necessary to implement the client’s personal and tax goals. And, when a loved one dies, Doug assists executors with the administration process, including the preparation and filing of federal and state estate tax returns. Doug believes that each individual’s estate plan is unique and should address family-specific concerns while implementing an efficient tax strategy.
With almost 20 years of experience, Elizabeth Stephan joined Smith & Zuccarini in 2020. She is experienced in the development of estate plans and has advised on the administration of probates and trusts, including the preparation of Washington state and federal estate tax returns. She regularly prepares wills, trusts, powers of attorney and other estate planning documents necessary to implement the client’s personal and tax goals. She also has experience with family entity formation and planning.
Prior to joining Smith & Zuccarini, P.S., Elizabeth was the Director of the Estate and Transition Services Group at Berntson Porter, an accounting firm, (2017-2020) and was also an associate attorney with Oak Street Law Group (2010-2017) and Stoel Rives, LLP in Seattle (2000-2010).
Mike Zuccarini has more than 30 years’ experience practicing law on both sides of the Cascades, beginning with a major firm in downtown Spokane for ten years before moving to Seattle and the Eastside in 1989. He has extensive practical experience helping business people, 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. His formulation and implementation of business and estate planning strategies include wills and related estate planning documents; private and charitable trusts of all kinds; business startups, acquisitions, dispositions and succession plans; family limited liability companies; and the administration of probate and trust estates.
Before moving to the Pacific Northwest, Mike received training as an estate and gift tax attorney with the Internal Revenue Service and as a tax specialist in the national office of one of the large international accounting firms in Washington, D.C., providing liaison with the tax committees of Congress and the legislative, regulatory and rulings divisions of the Internal Revenue Service.
Mike holds a degree in civil engineering from Bradley University, a law degree from Cornell Law School, and an LL.M. in Taxation from the Georgetown University Law Center. In the course of his career, 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 Washington State Bar Association, including the sections on taxation and real property, probate and trust administration.