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What We Do
Closely Held and Small Businesses

Located in the Seattle-Chinatown International District of Seattle, Washington, the law firm of Ling & Liang, PLLC provides legal services to individuals, families, non-profits, and closely held businesses regarding business law, tax, law, estate planning, and probate. To provide value to our clients, we offer most services at flat fees and for all other work, we provide an estimate of the fees.  We use project management principles in our work which encourages collaboration with clients, defined expectations, and a budget for fees.

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Closely Held and Small Businesses

Our business law practice focuses on assisting small businesses with the many legal issues that arise during the course of owning and operating a business.  Most of the services are provided on a flat fee or project based fee basis.  Our engagements are flexible.  We can be hired to handle a discrete project such as forming a business or reviewing a contract.  Our business law services include:

 

  • Business Formations (LLCs and Corporations)

  • Buy/Sell Agreements

  • Shareholder Agreements

  • Tax Planning

  • Buying and Selling Businesses

  • Mergers and Acquisitions

  • Business Succession Planning

  • Business Life Insurance Planning

  • Asset Protection Planning

  • Employment Law

  • Tax Controversies

  • Contract Drafting and Review

  • Lease Review

  • Other matters (we can provide a quote for all any type of matter)

 

Estate Planning and Probate
Estate Planning

Estate Planning:  We help individuals and families with planning for their future regardless of the size or complexity of the estate.  Our services include assistance with the following:

 

  • Estate Planning

  • Wills

  • Tax Planning Trusts: Credit Shelter Trusts (trusts to minimize Federal and Washington State estate tax consequences)

  • Revocable Living Trusts

  • Charitable Remainder or Lead Trusts

  • Charitable Planning

  • Private Foundations or Donor Advised Funds

  • Powers of Attorney

  • Tax Planning

  • Asset Protection Planning

  • Business Succession Planning

  • Other services

 

Probate: Estates need to be administered, both where the decedent died having a Last Will and Testament, as well as where the decedent died with no will (intestate).  Many estates need to be administered in court through a probate proceeding.  Other estates can be handled outside of court.  What is right for a particular decedent's estate depends on the particular facts, such as whether there is a Last Will and Testament, a Living Trust agreement, a Community Property Agreement.  We offer representation for probate and other estate administration.

Tax Controversies and Planning
Tax

Tax Controversies:  We represent individuals and businesses in tax controversies against the Internal Revenue Service.  Our services include assistance with the following:

 

  • IRS Audits - Assistance if you are facing an IRS Audit

  • IRS Appeals - Appealing adverse determinations

  • Civil Tax Litigation

  • IRS Collection Defense to Tax Liens and Levies

  • Offer In Compromise (settlement with the IRS)

  • IRS Installment Agreements

  • IRS Offshore Voluntary Disclosure

 

Tax Planning and Research:   Before you enter into a business transaction or engage in an action that may trigger tax consequences, it is important to know the tax issues and your options.  We have the experience to help you by conducting tax research, discussing available options, and implementing long-range tax planning.

Non-Profits and Tax-Exempt Organizations
Nonprofits

We work with non-profits and tax-exempt organizations on a reduced fee or sliding scale basis and offer the following services:

 

  • Formation

  • Governance (board members, bylaws, election of directors and officers, meeting minutes, conflict of interest policies, etc.)

  • Application for Tax Exemption

    • 501(c)(3) (Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations

    • 501(c)(4) (Civic Leagues, Social Welfare Organizations, and Local Associations of Employees)

    • 501(c)(5) (Labor, Agricultural and Horticultural Organizations)

    • 501(c)(6) (Business Leagues, Chambers of Commerce, Real Estate Boards, etc.)

    • All other organization operating under section 501(c) of the Internal Revenue Code of 1986, as amended

  • Inurement (for example, compensation policies for officers or an executive director, transactions between a board member and the organization, etc.)

  • Private Benefit (for example, transactions with vendors or those outside of the organization)

  • Commercial Activities

  • Unrelated Business Income Tax

  • Joint Ventures

  • Lobbying and Political Campaigning

  • Private Foundations and Donor Advised Funds

  • Dissolution,

  • Mergers and Acquisitions

  • Contract Drafting and Review

  • Lease Review

  • Employment Law

  • Other matters (we can provide a quote for all any type of matter)

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