Tiffany Gorton
Tiffany is the founder of Gorton Pacific Law, PLLC and has called Seattle her home since 2009.
She spent the first two years of her practice as a tax associate in a boutique accounting firm, with her practice focusing on estate, gift, and fiduciary taxation. She spent the subsequent 13 years focusing on estate planning, taxation, and trust and estate litigation and administration.
Tiffany’s estate planning practice spans the spectrum from basic wills, planning for minor children, and foundational tax planning (including credit shelter trusts for spouses), to more nuanced tax planning as clients’ and their intended beneficiaries’ circumstances warrant. Her prior litigation experience allows her to handle delicate situations from matters going awry to awkward discussions about the pitfalls of poor or incorrect planning.
An active member of the community, Tiffany serves on the Seattle Repertory Theatre Advisory Counsel and previously served as president of the Taxation Section of the Washington State Bar Association (WSBA), chair of the Real Property Probate and Trust Section of the WSBA, and a volunteer attorney with the University of Washington Federal Tax Clinic.
Tiffany has been designated by her peers as a “Rising Star” in Super Lawyers magazine and Seattle Met magazine from 2014 to 2018, and a “Super Lawyer” since 2020. She is a Fellow of the American College of Trust and Estate Counsel (ACTEC).
Professional Overview
Related Employment
Bar Memberships & Certifications
- Washington, 2010
- United States Tax Court, 2009
- Michigan, 2008 (Inactive)
Education
- Thomas M. Cooley Law School, LL.M., Taxation, 2009
- Thomas M. Cooley Law School, J.D., 2008
- Palm Beach Atlantic University, B.A., Prelaw, 2005
Professional Leadership
- American College of Trust and Estate Counsel, Fellow
- Member, Seattle Repertory Theatre Advisory Council
- Editorial Board Member TEDRA Subcommittee
- Washington State Bar Association Real Property, Probate & Trust Newsletter
- Immediate Past President, Past Chair, Pro Bono Committee, Washington State Bar Association Taxation Section
- Member, Washington State Bar Association Taxation Section Estate and Gift Tax Committee
- Member, King County Bar Association
- Volunteer, University of Washington Federal Tax Clinic
- Volunteer, First Responders Will Clinic
- Planned Giving Council Member, Seattle Humane Society
- Past Vice President Board of Directors, People's Memorial Association
- Member, Washington State Bar Association Real Property, Probate and Trust Section, Executive Committee (2015-2017)
- Part-Time Lecturer, University of Washington School of Law, Graduate Taxation Program (2016)
- Member, Estate Planning Council of Seattle
- Vice President, Member, Washington Women in Tax
- Member, Society of Trust and Estate Practitioners
- Member, King County Bar Association CLE Advisory Committee
Speaking Engagements
- “Case Law and Legislative Update” (2025 Real Property Probate and Trust Section Midyear Conference, Washington State Bar Association, May 2025)
- “Case Law and Legislative Update” (2023 Real Property Probate and Trust Section Midyear Conference, Washington State Bar Association, June 2023)
- “View from the Bench” (20th Annual Trust and Estate Litigation Seminar, Washington State Bar Association, April 2023)
- “Ethics Power Hour: Taking Care of Yourself to Take Care of Your Clients” (2022 Real Property Probate and Trust Section Midyear Conference, Washington State Bar Association, June 2022)
- “Ethics Through the Lens of Personal Development and Self Care” (2020 Annual Fall Probate and Trust Seminar, Washington State Bar Association, December 2020)
- “Executing Estate Documents During COVID-19, Best Practices: A View of the Drafting and Ethical Issues Facing Clients During Quarantine” (Washington State Bar Association Coronavirus Response Task Force, May 2020)
- “Rathbone: Where We Were, Where We Are, and Where We Are Going” (17th Annual Trust and Estate Litigation Seminar, Washington State Bar Association, April 2020)
- “Anatomy of Trust and Estate Litigation-Disputes, Nuts and Bolts of TEDRA and ADR Plus Case Law and Statutory Updates” (Planning Outside the Box: State Specific Issues for Washington Estate Planners, Washington State Bar Association, December 2017)
- “More Than Just Collections: Inside the Department of Revenue” (Tax Updates for the Washington Practitioner, Washington State Bar Association, May 2017. Co-presented with Melinda Mandell)
- “Case Law and Legislative Update” (A Statewide Perspective on Trust and Estate Litigation: The Bench and the Experts Weigh In, Washington State Bar Association, April 2017)
- “Trust and Estate Disputes in Ex Parte” (Navigating the King County Ex Parte Department, King County Bar Association, December 2016)
- Co-Chair, Fall Probate and Trust Seminar: Updates, Planning and Disputes, Washington State Bar Association, December 2016
- Co-Chair, Probate Litigation: Non-TEDRA Cause of Action and Alternatives, King County Bar Association, May 2016
- “Tax Talk Networking Webinar” (Western Michigan University, Cooley Law School, March 2016)
- “Fee Awards” (King County Bar Association, Maintaining a Balance: Ethics and Probate Litigation, August 2015)
- “Basic Tax Planning” (National Business Institute, August 2015)
- “Comparative Overview of Business and Real Property Appraisal” (Washington State Bar Association, Real Property, Probate & Trust Section Midyear Conference, June 2015)
- “Trusts 101” (National Business Institute, December 2014)
- “Estate Planning: What Do Our Clients Need in Their Basic Estate Plans?” (North Central Washington Estate Planning Council, December 2014)
- “Estate Income Tax Issues” (King County Bar Association, 10th Annual Probate Administration, November 2014)
- “Revocable Living Trusts from Start to Finish” (National Business Institute, August 2014)
- “Estate Planning from A to Z” (National Business Institute, November 2013)
- “Get Your Ducks in a Row” (People's Memorial Association, October 2013)
- “Estate Planning Toolbox” (16th Annual Elder Law Conference, Washington State Bar Association, September 2013. Co-presented with Anna Cashman)
- “Solving Problems in Estate and Trust Administration, the Trust and Estate Dispute Resolution Act” (Washington State Bar Association, August 2013. Co-presented with Karen Bertram)
- “Gifting and Generation Skipping Transfer Tax Planning” (National Business Institute, June 2012)
- “Network your Face Off” (Florida Coastal School of Law, January 2012)
- “2010 Federal Tax Law Updates” (King County Bar Association CLE Webcast, February 2011)
Publications
- Wills Q&A for Washington State (Thompson Reuters Practical Law Series: Estate Planning, 2017-2024)
- Washington Estate Planning and Probate Deskbook, Washington State Bar Association, 2017, Chapter 13, Trust and Estate Disputes.
- Avoid Lurking Litigation with Proper Estate Planning (Puget Sound Business Journal, March 2017. Co-Authored with Anna Cashman)
- What is an Executor? (People's Memorial Association Newsletter, 2016)
- Mine, Yours, Ours? Dissecting the Character of Assets Post-Death (Washington State Bar Association, Real Property Probate and Trust Section, Fall 2015. Co-authored with Adrienne McEntee)
- Major Life Events Warrant Review of Estate Plans (Supplement to the Puget Sound Business Journal, March 13, 2015. Co-authored with Anna Cashman)
- What is Probate? (People's Memorial Association Newsletter, 2015)
- Practice Tip: Where to Live and Where to Die-a Tax Perspective (Washington State Bar Association, Real Property Probate and Trust Section, Winter 2014-2015. Co-authored with Lori Rath)
- Attorney's Fees Under TEDRA (Washington State Bar Association, Real Property Probate and Trust Section, Fall 2013)
- Recent Changes to Innocent Spouse Rules Expand Opportunities for Relief (Washington State Bar Association, Taxation Law Section, Summer 2013)
- Estate Planning: Do it for Your Little Guys (King County Bar Bulletin, April 2013)
- 2012 Planning Still Makes Sense “Spousal Access Trusts” (Washington State Bar Association, Estate and Gift Tax Updates: More “Permanent” Estate Planning?, CLE materials, March 2013. Co-authored with Tim Burkart)
- Estate Planning is About People (Supplement to the Puget Sound Business Journal, March 15-21, 2013. Co-authored with Anna Cashman)
- Human Trafficking: A Call to Action (King County Bar Bulletin, March 2012)
- Is the Credit Shelter Trust Still a Useful Estate Planning Tool? (RAUPC News, February 2012)
- Tis the Season for Tax Deductions (King County Bar Bulletin, December 2011)
- 2010 Tax Law Changes Benefit Estates (King County Bar Bulletin, April 2011)
- Happy New Year: Two New 1099 Reporting Requirements (RAUPC News, January 2011, Vol. 7 Issue 1)
- Look the Recession in the Eye and Find a Job (King County Bar Bulletin, November 2010)
- Pet Trusts: Keeping Rover in Good Hands (King County Bar Bulletin, August 2010)
- Reaping the Rewards of Volunteer Work (King County Bar Bulletin, July 2010)
- Law School Legal Clinics: Building a Foundation for Pro Bono Work (King County Bar Bulletin, February 2010)
Practice Areas
Estate Planning
We work closely with clients who have different asset types and planning needs to ensure that their wishes are carried out in the event of incapacity or death, and that their loved ones are well cared for.
We build tailored estate plans from the ground up, starting with a client’s foundational estate planning documents, which include durable powers of attorney for health care and finances, wills, and may also include revocable trusts and agreements regarding community and separate property. We also work with clients to develop estate and gift tax planning to maximize the amount of assets transferred to their intended beneficiaries.
Probate and Trust Administration
The loss of a loved one can result in a significant amount of work to administer the deceased person’s property pursuant to their will, living trust, or the laws of intestacy.
Even in a seemingly straightforward estate, the probate or trust administration process is not always intuitive and there can be important tax considerations and specific steps to take to complete the administration of the deceased person’s estate. We work closely with executors, personal representatives and trustees to carry out these important duties.
Guardianship and Conservatorship
We represent individuals seeking guardianship and conservatorship for a loved one, as well as individuals serving as guardians and conservators. We regularly work with guardians and conservators in preparing, filing and presenting their periodic reports to the court.
Contact
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