Mary Lee Moseley

Shareholder | Seattle | 206.223.7132 |

Areas of Practice

Mary Lee Moseley has 28 years of experience in estate planning and trust and estate administration, and has worked as a trusts and estates attorney in Maine, California and Washington. She has extensive experience with complex estate planning, estate and trust administration, IRS gift and estate tax audits, charitable planning and tax-exempt organizations. Mary Lee previously worked as a Director with Deloitte Tax, LLP’s Estate, Gift and Trust Tax Practice for 16 years, where she was responsible for the planning and implementation of transfer tax strategies for high net worth individuals and the administration of complex estates.

Professional Experience

  • The Law Offices of Mary Lee Moseley (2013-2014)
  • Deloitte Tax LLP, Estate, Gift and Trust Tax Practice, Director (1997-2013)
  • Titchell, Maltzman, Mark & Ohleyer PC, Director (1993-1997)
  • Giancarlo & Gnazzo, Associate (1993)
  • Verrill Dana LLP, Tax Associate (1987-1992)
  • Seattle Sounders (NASL) and Tacoma Stars (MISL), Director of Ticketing (1980-1984)

Admitted to Practice

  • Washington
  • California
  • Maine


  • Boston University (LL.M., Taxation, 1989)
  • University of Washington School of Law (J.D., 1987)
    •     Touche Ross Fellowship
  • University of Massachusetts (M.S., Sports Administration, 1980)
  • Bowdoin College (B.A., magna cum laude, Sociology/Anthropology, 1979)

Practice Group and Specialty Team Memberships

  • Co-chair, Trusts and Estates
  • Tax-Exempt and Nonprofit Organizations


  • “Private Foundations: Taking Them Beyond Checkbook Philanthropy,” Seattle Business magazine, Co-author (November 2016)
  • “Trustee Selection: Choose Wisely if Your Family-owned Business Will Be Held in a Trust,” Seattle Business magazine, Co-author (December 2014)
  • “The Thrill of Trust Funding,” Trusts & Estates, Co-author (March 1, 2008)

Speaking Engagements

  • “Washington’s New Trust Decanting Statute: Old Trusts in New Bottles,” Lane Powell Trusts & ‘Tinis Seminar, Co-presenter (September 28, 2017)
  • Lane Powell Trusts & ‘Tinis Seminar, Moderator (September 8, 2016)
  • “Minimizing the Blind Spots: What the EO Lawyer Needs to Know About Trusts and Estate Planning and Administration,” Adler & Colvin In-house Presentation (September 1, 2016)
  • “Funding Trusts in Estate Planning,” Lorman Education Services Webinar, Co-presenter (August 11, 2016)
  • “Graegin Financing — Spinning Illiquidity Into Tax Savings,” 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)
  • “A Practical Walk Through of the 706, 709 and Washington Filings,” 60th Annual Estate Planning Seminar, Estate Planning Council of Seattle and the University of Washington School of Law, Co-presenter  (November 3, 2015)
  • “Live in Washington, Shop in Oregon, Die in California — or Move to Canada?” Lane Powell Trusts & ‘Tinis Seminar, Co-presenter (September 15, 2015)
  • “Preparing for the Ever-Increasing Risk of a Gift Tax Audit,” Lane Powell Trusts & ‘Tinis Seminar, Co-presenter (November 13, 2014)
  • “Generation Skipping Tax (GST) Part 2 – Practical Application,” American Institute of Certified Public Accountants Advanced Estate Planning Conference, Co-presenter (July 15, 2013)
  •  “Postmortem Tax Planning,” Florida Institute on Federal Taxation Conference (November 3, 2010)

Awards and Honors

  • AV Preeminent® in Martindale-Hubbell® Peer Review Ratings™
  • Recommended by Chambers High Net Worth, Private Wealth Law (2017)

Professional and Community Activities

  • Member, Estate Planning Council of Seattle
  • Member, Washington Women in Tax
  • Member, Seattle Philanthropic Advisors Network
  • Member, The Nature Conservancy Planned Giving Advisory Committee
  • Class Agent, Bowdoin College Alumni Fund