Gary M. Kirk

Shareholder | Seattle | 206.223.6001 |

Areas of Practice

Gary Kirk is a member of the Trusts and Estates group. Gary’s practice focuses on estate and tax planning for high net worth individuals with an emphasis on income tax planning for closely-held businesses and business succession planning. He works with all types of business entities and owners in connection with operating agreements, reorganizations and income tax issues.

Gary also has extensive experience advising owners of family-owned and closely-held businesses regarding sales of ownership interests to third-parties or family members for liquidity or succession planning purposes, including advising clients regarding income tax and estate planning considerations.

Finally, Gary has significant experience advising clients with respect to their reporting obligations under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (HSR Act).

Admitted to Practice

  • Oregon
  • Washington
  • United States Tax Court


  • New York University (LL.M. in Taxation, 1989)
  • University of Oregon (J.D., 1987)
  • Washington State University (B.A., cum laude, 1983)

Practice Group and Specialty Team Memberships

  • Business Transitions
  • Trusts and Estates

Awards and Honors

  • AV Preeminent® in Martindale-Hubbell® Peer Review Ratings™


  • “Supplement: Choice of Entity in Real Estate Transactions,” Washington Real Property Deskbook, Chapter 1,  Washington State Bar Association (2014)

Speaking Engagements

  • “Grantor Retained Annuity Trust Update and Operation Considerations,” 61st Annual Estate Planning Seminar, Estate Planning Council of Seattle and the University of Washington School of Law, Co-presenter (November 8, 2016)
  • “New Proposed Anti-Family Partnership Regulations: Adding Bite to a Toothless Statute,” Lane Powell Trusts & ‘Tinis Seminar, Presenter (September 8, 2016)
  • “New Directed Trust Legislation,” 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)
  • “New Washington Trust Act Amendments,” Eastside King County Estate Planning Council (November 16, 2011)
  • “Washington Trust Act,” Lane Powell’s Washington Proposed Amendments to the Washington Trust Act and What They Mean for You Seminar (April 11, 2011; April 29, 2011; August 3, 2011)

Professional and Community Activities

  • Washington State Bar Association
    • Taxation Section
    • Real Property, Probate and Trust Section
  • American Bar Association
    • Taxation Section
    • Real Property Probate and Trust Section
    • Business Law Section
  • Washington State University
    • Planned Giving Advisory Board
    • Campaign Steering Committee for Undergraduate Education
  • Washington State University Foundation
    • Trustee
    • Gift Acceptance and Management Committee