Lora L. Brown
Lora has been practicing exclusively in the trusts and estates area since 1991. She began her law career at the former Seattle firm Bogle & Gates, and then at Stokes Lawrence in Seattle (1993-2006), where she was a partner in the estate planning group. In 2006 she opened her solo law firm.
Lora advises individuals and families in estate planning matters, assists in the drafting and negotiation of cohabitation, premarital and postmarital agreements, and represents fiduciaries in the administration of trusts and estates. In her work with estate planning clients, Lora focuses on purposeful planning, with a close eye on tax advantageous options for wealth transfers, and works closely with clients to develop succession plans for closely-held businesses.
Lora studied law at the University of Puget Sound (now Seattle University School of Law), graduating in 1991, and earned her Bachelor’s degree from the University of Washington in 1985 (Communications/Editorial Journalism major).
Recognized as a leader in the estate planning community, Lora was elected to the American College of Trust and Estate Counsel (“ACTEC”) in 2002. She served as Washington State Chair of ACTEC from 2012-2017, and as Western Region Chair (2016-2018). She was appointed to the Board of Regents of ACTEC in 2018.
Lora was Chair of the Washington State Bar Association's Real Property, Probate & Trust Section, and has served as Emeritus Chair. She is a Past Chair of the Estate and Gift Tax Committee of the WSBA Taxation Section. Lora has been recognized as a “Super Lawyer” (Washington Law and Politics) every year since 2002 (including through 2019), was honored as a “Top 100 Washington Lawyer” in years 2011, 2013, 2015 and 2016, and as a “Top 50 Washington Women Lawyer” in eleven consecutive years (2006-2017). She has been chosen by her peers as a “Best Lawyers in America in Trusts and Estates Law” by American Lawyer Magazine since 2007 (including and through 2019).
Lora is a Seattle native, but spent her childhood on the sunny side of the state in north central Washington. She returned to Seattle to finish college at the University of Washington and attend law school. Lora has a daughter who attends college at Eastern Washington University, and their family includes a menagerie of pets (all rescues!).
Lora advises individuals and families in estate planning matters, assists in the drafting and negotiation of cohabitation, premarital and postmarital agreements, and represents fiduciaries in the administration of trusts and estates. In her work with estate planning clients, Lora focuses on purposeful planning, with a close eye on tax advantageous options for wealth transfers, and works closely with clients to develop succession plans for closely-held businesses.
Lora studied law at the University of Puget Sound (now Seattle University School of Law), graduating in 1991, and earned her Bachelor’s degree from the University of Washington in 1985 (Communications/Editorial Journalism major).
Recognized as a leader in the estate planning community, Lora was elected to the American College of Trust and Estate Counsel (“ACTEC”) in 2002. She served as Washington State Chair of ACTEC from 2012-2017, and as Western Region Chair (2016-2018). She was appointed to the Board of Regents of ACTEC in 2018.
Lora was Chair of the Washington State Bar Association's Real Property, Probate & Trust Section, and has served as Emeritus Chair. She is a Past Chair of the Estate and Gift Tax Committee of the WSBA Taxation Section. Lora has been recognized as a “Super Lawyer” (Washington Law and Politics) every year since 2002 (including through 2019), was honored as a “Top 100 Washington Lawyer” in years 2011, 2013, 2015 and 2016, and as a “Top 50 Washington Women Lawyer” in eleven consecutive years (2006-2017). She has been chosen by her peers as a “Best Lawyers in America in Trusts and Estates Law” by American Lawyer Magazine since 2007 (including and through 2019).
Lora is a Seattle native, but spent her childhood on the sunny side of the state in north central Washington. She returned to Seattle to finish college at the University of Washington and attend law school. Lora has a daughter who attends college at Eastern Washington University, and their family includes a menagerie of pets (all rescues!).
Practice
- Estate Planning for individuals and families, including tax reduction techniques through lifetime gifting
- Probate and Trust Administration, representing fiduciaries (corporate and individual) in administering trusts and estates and in resolving ambiguities in administration
- Cohabitation and Premarital Agreements
- Representing beneficiaries in understanding their rights in a trust or estate matter
Bar Memberships
- Washington, 1991- current
- King County, 1991- current
Education
- University of Washington, B.A., Communications (Editorial Journalism)
- Seattle University, J.D.
Professional Activities and Memberships
American College of Trust and Estate Counsel (elected to the College 2002) Board of Regents (2018-current)
Washington State Bar Association, Real Property, Probate & Trust Section
Washington State Bar Association, Taxation Section
Estate Planning Council of Seattle (Executive Committee 2008-2010)
Washington Women in Tax
King County Bar Association, Real Property, Probate & Trust Section
- Chair, Practice Committee (2018-current)
- Washington State Chair (2012-2017)
- Western Region Chair (2016-2018)
- Vice-Chair, Practice Committee (2016-17)
- Chair, Special Projects Subcommittee/Practice Committee (2015-2017)
Washington State Bar Association, Real Property, Probate & Trust Section
- Executive Committee, 1996-2007, including Section Chair (2005-06) and Emeritus Chair (2012-13)
Washington State Bar Association, Taxation Section
- Estate and Gift Tax Committee (Chair 2010-2012)
Estate Planning Council of Seattle (Executive Committee 2008-2010)
Washington Women in Tax
King County Bar Association, Real Property, Probate & Trust Section
Speaking Engagements and Publications
- The 64th Annual Estate Planning Seminar, co-presenter, "The 4-D Experience - Drafting, Defending and Dividing Trusts in Contemplation of Divorce" (Seattle, November 2019)
- ACTEC Western Region Meeting, moderator of State Chairs Panel, updates in case and statutory law in the western region (Lake Tahoe, September 2017)
- ALI-CLE Presentation on ‘Legal and Practical Issues for Estate Planners’ (April 2016); and ACTEC Practice Committee Presentation (March 2016)
- ACTEC Western Region Meeting, State Chairs Panel, updates in laws relating to end of life issues in the western region (Portland, September 2015)
- “Moving On: A Pragmatic Approach to Succession Planning for Owners of Closely Held Businesses”, (WSBA, RPPT Section, December 2013)
- “ACTEC Fellows present: Lessons learned, a law practice in retrospect” – panelist and moderator (WSBA RPPT Midyear meeting, June 2013)
- “Starting and Managing Your Own Law Practice,” panelist (WSBA, July 2010)
- “Updates on Tax Laws and Regulations Impacting Trusts and Estates,” Program Co-Chair (WSBA, August 2009)
- “Retirement Planning, When Death and Divorce Collide” (WSBA, November 2006)
- “Ethics Update” panelist, 50th Annual Estate Planning Seminar (WSBA, November 2005)
- “Factors in Choosing a Corporate Trustee” panelist, 2005 Northwest Trust Conference, (Washington Bankers Association, April 2005)
- “Premarital and Postmarital Agreements: The Estate Planner’s Perspective” (Seminar Group, October 2004 and October 2005)
- “Keeping Probate and Nonprobate Property Straight,” Basic Washington Estate Planning Skills Course, (University of Washington, Washington Law School Foundation (April 2004)
- “The State of the Estate Tax – The Conundrum Continues,” Washington Planned Giving Council, April 2004)
- “Enron, Ethics and Lessons for Lawyers” panelist, Real Property, Probate & Trust Section Midyear Meeting (WSBA, June 2003)
- “Estate Planning with a Conservation Purpose,” Land Trust Alliance NW Conference (LTA, April 2001)
Awards and Recognition
- Super Lawyers (2002 - 2019)
- Top 50 Women Super Lawyers (2006-2017)
- Top 100 Washington Super Lawyers (2011, 2013, 2015 and 2016)
- Best Lawyers in America (2007-2019)
- Martindale Hubbell (AV)