Attorneys

Attorneys

Sarah MacLeod

Shareholder | Seattle | 206.223.7721 | macleods@lanepowell.com

Areas of Practice

Sarah MacLeod is a member of Lane Powell’s Trusts and Estates Practice Group. Sarah focuses her practice on assisting individuals and families with estate and gift planning, estate and trust administration, and business succession issues. Sarah’s clients include owners of privately-held businesses, beneficiaries of long-term trusts, fiduciaries and entrepreneurs. In addition, Sarah’s practice focuses on philanthropic matters, including both advising tax-exempt organizations on governance and tax related issues, as well as counseling individuals and families with respect to their charitable giving. Chambers High Net Worth has recognized Sarah’s private wealth law practice, praising her “perfect combination of technical expertise and relationship-building skills.”

Sarah is a member of the Washington State Bar Association Real Property, Probate and Trust Executive Committee and the University of Washington Estate and Gift Planning Council.

Professional Experience

  • Miller Nash LLP
    • Associate Attorney (2006-2012)
    • Summer Clerk (2005)
  • Velikanje, Moore & Shore, P.S., Summer Clerk (2004)
  • Washington State House of Representatives, Office of Program Research, Legal Intern (2003-2004)
  • Jasculca/Terman and Associates, Office of Public Affairs, Account Executive (2000-2002)

Admitted to Practice

  • Washington
  • U.S. District Court, Western District of Washington
  • U.S. District Court, Eastern District of Washington

Academics

  • University of Washington School of Law (J.D., 2005)
    • Washington Law Review
  • University of Notre Dame (B.A., summa cum laude, 1999)
    • Phi Beta Kappa
    • Fulbright Grant, Austria (1999-2000)
    • Peter Yarrow Award, “Outstanding Commitment to Public Service” (1998)

Practice Group and Specialty Team Memberships

  • Tax-Exempt and Nonprofit Organizations
  • Trusts and Estates

Publications

  • “Making the Case for Privacy: Why General Rule 22 Should Be Amended to Include Trust and Estate Matters and Strategies to Protect Client Privacy in the Meantime,” 42 Real Property & Trust, Washington State Bar Association, Co-author (Winter/Spring 2016)
  • “Estate Planning for Founders,” Puget Sound Business Journal The Startup Journey: Idea to Exit Special Insert (October 2, 2015)
  • “Grantor’s Remorse: Reverse QPRT’s and Other Creative Options for Dealing With the Termination of a Qualified Personal Residence Trust,” 39 Real Property & Trust, Washington State Bar Association (Summer 2010)
  • “Lingering Questions Regarding the Devise of Black’s Acre: How Many Witnesses Are Required to Prove Execution of a Lost Will?” 80 Wash. L. Rev. 757 (2005)

Speaking Engagements

  • “Washington Update: New Laws and Decisions That Will Impact Your Clients,” Lane Powell Trusts & ‘Tinis Seminar, Co-presenter (September 8, 2016)
  • “Oregon vs. Washington — Differences in Planning and Administration,” Lane Powell Beneficiaries & Brews Seminar, Co-presenter (May 19, 2016)
  • “The Nuts and Bolts of Planned Giving — Part II: Complex Gifting Methods,” Seattle Children’s CE Conference on Philanthropic and Legacy Planning for Advisors, Co-presenter (May 6, 2016)
  • “Everything You Never Wanted the Public to Know About Your Estate Planning Clients,” East King County Estate Planning Council, Co-presenter (April 26, 2016)
  • “The Financial Planner’s Role in Estate Planning,” Financial Planning Association of Puget Sound’s Annual Symposium, Co-presenter (February 26, 2016)
  • “Everything You Never Wanted the Public to Know About Your Beneficiaries: Privacy Issues That Arise in Trust Administration,” Lane Powell Trusts & ‘Tinis Seminar, Co-presenter
    (September 15, 2015)
  • “Everything You Never Wanted the Public to Know About Your Estate Planning Clients: Privacy Issues in Probate and Trust Proceedings,” Washington State Bar Association Real Property, Probate and Trust Midyear Meeting, Co-presenter (June 13, 2015)
  • “Grantor’s Remorse: Unwinding Past Planning,” Children’s Hospital Philanthropic and Legacy Planning Conference (June 8, 2015)
  • “Eight Things Your Clients Should Know About Revocable Trusts,” Lane Powell Trusts & ‘Tinis Seminar, Co-presenter (November 13, 2014)
  • “Too Many Tiaras: Conflicting Fiduciary Duties in the Family Business Context,” Washington State Bar Association CLE Seminar, Co-presenter (December 2013)
  • “Managing Uncertainty in Changing Times,” Washington State Bar Association, Real Property, Probate and Trust CLE Seminar, Co-chair (December 2012)
  • “Grantor’s Remorse,” East King County Estate Planning Council (May 9, 2012)
  • “Dealing With Existing QPRT’s and ILIT’s,” Washington Women in Tax (February 29, 2012)
  • “Unwinding Past Planning,” Washington State Bar Association Real Property, Probate and Trust Midyear Meeting (June 12, 2011)

Awards and Honors

  • Named as a “Washington Rising Star,” Super Lawyers® magazine, Estate Planning and Probate (2013-2016)
  • Recommended by Chambers High Net Worth, Private Wealth Law (2016)

Professional and Community Activities

  • Washington State Bar Association
    • Member, Real Property, Probate and Trust Executive Committee
    • Editor, Real Property, Probate and Trust Newsletter (2014-2015)
    • Member, Gift and Estate Tax Committee
    • Member, Real Property, Probate and Trust Section
  • Member, University of Washington Estate and Gift Planning Council
  • Member, Washington Women in Tax
  • King County Bar Association

Languages

  • German