Gary M. Kirk Shareholder kirkg@lanepowell.com 206.223.6001 Areas of Practice Gary Kirk is a member of the Trusts and Estates group. Gary’s practice focuses exclusively 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. Gary works on all types of business entities and owners in connection with operating agreements, reorganizations and income tax issues. Admitted to Practice Oregon Washington United States Tax Court Academics New York University (LL.M. Taxation, 1989) University of Oregon (J.D., 1987) Washington State University (B.A., cum laude, 1983) Practice Group and Specialty Team Memberships Trusts and Estates Awards and Honors AV Preeminent® in Martindale-Hubbell® Peer Review Ratings™ Speaking Engagements “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) Publications “Supplement: Choice of Entity in Real Estate Transactions,” Washington Real Property Deskbook, Chapter 1, Washington State Bar Association (2014) Professional Experience 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 2