Beresford Booth Lawyers

10/14/2026

In this webinar, Attorney Eli K. Yim from our Business, Mergers and Acquisitions Group discusses “Letters of Intent: Giving Shape to a Transaction”

10/13/2026

Mom or Dad has passed away, the probate process is underway, and there it is: the house.

Maybe it’s the house you grew up in. Maybe it has been in the family for generations. Maybe you have already mentally moved your furniture into the living room and decided that the wallpaper in the guest bathroom has got to go.

Whatever the reason, you want to keep it.

Great. Now comes the slightly less sentimental question: How?

The answer depends largely on who else inherited it—and whether everyone agrees with your plan.

Mom or Dad has passed away, the probate process is underway, and there it is: the house. Maybe it’s the house you grew up in. Maybe it has been in the family for generations. Maybe you have already mentally moved your furniture into the living room and decided that the wallpaper in the guest bathr...

10/13/2026

In Washington State, the government can utilize the power of “eminent domain” to take, even forcibly, private property owned by an individual. Indeed, the property owner cannot refuse to “sell” when the government properly exercises its eminent domain powers.

In Washington State, the government can utilize the power of “eminent domain” to take, even forcibly, private property owned by an individual. Indeed, the property owner cannot refuse to “sell” when the government properly exercises its eminent domain powers. There are, of course, parameters...

10/13/2026

Join us October 29th at the Lynnwood Event Center for connections, conversations, and contracting opportunities with businesses, government agencies, prime contractors, and industry partners from across the region.

We’ll be on the tradeshow floor—stop by our booth and say hello!

Join us October 29th at the Lynnwood Event Center for connections, conversations, and contracting opportunities with businesses, government agencies, prime contractors, and industry partners from across the region. We’ll be on the tradeshow floor—stop by our booth and say hello! Learn more & reg...

10/13/2026

When a merger or acquisition utilizes an earnout to bridge a valuation gap, the closing date does not mark the end of risk for the seller. Once ownership transfers, the buyer controls the operational levers that dictate whether revenue, gross margin, or EBITDA targets will actually be reached. Sellers frequently assume that if a buyer later sets aside the target company, redirects business opportunities, or alters accounting practices post-closing, Washington contract law provides an automatic fix.

This is Part 2 of a two-part series on structuring and enforcing earnouts in middle-market M&A transactions. If you missed it, read Part 1: Revenue vs. EBITDA: Choosing the Right Earnout Metric to see how setting the right financial targets impacts the deal. When a merger or acquisition utilizes an....

10/13/2026

While those upward bracket shifts may provide meaningful tax savings on higher-value properties, Washington’s Real Estate Excise Tax (“R**T”) structure remains one of the most closely watched elements of transactional planning for commercial and residential property owners and developers. Because Washington applies a tiered, progressive R**T rate system for real estate sales, alongside strict rules governing the transfer of controlling interests in entities that own real property, even minor statutory adjustments can drastically alter the economics of a transaction if deal timing or contract mechanics are mishandled.

In one of my previous posts, What the 2027 Washington Real Estate Excise Tax Shifts Mean for You, I broke down the statutory rate tier adjustments taking effect under RCW 82.45.060 on January 1, 2027. While those upward bracket shifts may provide meaningful tax savings on higher-value properties, Wa...

10/13/2026

When negotiating an earnout in a middle-market M&A transaction, choosing the underlying metric is one of the most critical decisions both parties will make. The two primary choices, gross revenue and EBITDA, measure fundamentally different aspects of a company’s financial performance. Selecting the wrong metric for a given transaction can lead to unintended operational incentives and bitter post-closing disputes.

Understanding when each metric is typically deployed, along with the distinct legal and operational risks each presents, allows buyers and sellers to construct a deal structure that reflects true commercial value.

This is Part 1 of a two-part series on structuring and enforcing earnouts in middle-market M&A transactions. Part 2 focuses on post-closing operational covenants and governance. When negotiating an earnout in a middle-market M&A transaction, choosing the underlying metric is one of the most critical...

10/07/2026

In this webinar, Attorney Lisa H. Do from our Family Law Group discusses “Temporary Orders in a Divorce Case”

10/07/2026

Lawyers in Washington must follow the Washington Rules of Professional Conduct (“RPC”). These rules impose duties involving competence, diligence, communication, confidentiality, conflicts of interest, candor, fairness, and the administration of justice. Compliance protects clients, supports the legal system, and promotes public confidence in the profession. But does following the RPCs make a lawyer, or any person, virtuous? Not by itself.

Does Following Washington’s Rules of Professional Conduct Make a Lawyer Virtuous? Lawyers in Washington must follow the Washington Rules of Professional Conduct (“RPC”). These rules impose duties involving competence, diligence, communication, confidentiality, conflicts of interest, candor, fa...

10/07/2026

Beresford Booth was a proud sponsor of the 18th Annual Monster Mad Dash 5K held at Lake Ballinger last Saturday. This community celebration is put on by the Foundation for Edmonds School District in an effort to raise critical funds to support students and various unmet needs throughout the Edmonds School District. Beresford Booth had several team members put on their costumes and participate in the activities…such an exciting annual event! To find out more about the great work of the Foundation for ESD and how you can support them, visit https://foundationesd.org