601 Union St., Suite 2600, Seattle, WA 98101-4000

Phone: (206) 624-1230 Fax: (206) 340-2563 lasher.com

Darin T. Jensen

PRINCIPAL

Practice emPhasis

Darin Jensen’s practice concentrates on private family companies and their owners.

His unique background in law and accounting makes him particularly well-suited

to handle complex tax and business matters. Darin advises business owners on

general business planning and family wealth succession strategies. As a business

University of Washington School of Law

• LL.M. Taxation, 2004

Seattle University School of Law

• Juris Doctor, 2001

Seattle Pacic University

• Bachelor of Arts (double major: Economics, Sociology), Minor in Business

Administration, 1994

Practice areas

• Corporate & Business Law

• Estate Planning, Trusts & Probate

$450 million in wealth transfers to the next generation of company leaders by

utilizing family limited liability companies, sales to trusts, intra-familial loan

arrangements, redemption agreements, and private foundations.

• Formation, Operation and Liquidation of Businesses – Darin assists with

forming and reorganizing businesses. Darin has a deep understanding of

the accounting and taxation for partnerships (and LLCs), corporate (and

S-corporations), and charitable organizations. This knowledge helps inuence

the negotiation and structuring of limited liability companies, joint ventures

and other agreements. In one particular transaction, Darin reviewed a client’s

exercise of options in a partnership merger and provided an analysis that

Darin T. Jensen

PRINCIPAL

rePresentative cases (continued)

• Estate Planning – Darin prepares many advanced estate plans including wills and trusts

(irrevocable and revocable), charitable and family gifts, private foundations, and family limited

liability companies. He structures and implements Grantor Retained Annuity Trusts, Irrevocable

Life Insurance Trusts, Charitable Lead Trusts, Charitable Remainder Trusts, Generation Skipping

Trusts, and other sophisticated trusts. International Planning – Darin assists non-U.S. individuals

structure tax-efcient, lifetime and testamentary gifts to their U.S. family members.

• Probate Administration and Post-Mortem Tax Planning – Darin handles the legal administration

of many large and small estates. In particular, he gives special consideration to post-mortem tax

planning. In a one case, Darin reviewed a decedent’s retirement plan documents and composed

• “Continuation of Grantor Trust Status for an IDGT After the Death of One Grantor,” Estate Planning

Journal, June 2023

• “Examining Whether a Grantor Can Serve as an Investment Director and Not Risk Estate Tax

Inclusion,” Washington State Bar Association Real Property, Probate and Trust Newsletter, Fall 2018

• “Yoga for the 2704 Regulations: An Update to Help You Relax,” Washington Planned Giving Council

Luncheon, Seattle, WA, February 2017

• Co-Author, Puget Sound Business Journal, “Five Succession Tips for Private Family Businesses,”

March 2015

• “Residency, Domicile, and Choice of Law,” 59th Annual Northwest Estate Planning Conference,

Seattle, WA, October 2014

University – Undergraduate Program, 2011

• “2010 Tax Act; Estate Planning; and Succession Planning,” Seattle University – MBA Program, 2011

• Author, WSBA Real Property, Probate & Trust Newsletter, “Reasons to Use an Exemption Trust

Despite the Portability Exemption,” Spring 2011

• Contributing Author, CCH, ” Practical Guide to Form 990 ” (2009)

• Author, Legal Guide on Avvo.com, “Tax Accounting Method for LLCs” (2010)

Darin T. Jensen

PRINCIPAL

Professional & civic

• Named to ‘Best Lawyers’ by The Best Lawyers in America in the practice area of ‘Trusts and

Estates,’ 2018 ed., 2019 ed., 2020 ed., 2021 ed., 2022 ed., 2023 ed.

• Washington Super Lawyers magazine “Super Lawyer,” 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021,

2022

• Washington Super Lawyers magazine “Rising Star,” 2012

• Chair, Pro Bono Committee of the Taxation Section of the Washington State Bar Association,

2022-present

• Member, University of Washington Estate and Gift Advisory Council

• Past Finance Chair for a large non-prot organization