The proper drafting of estate plans and the proper administration of a trust or estate following death remain crucial to carrying out an individual's wishes with respect to the distribution of his or her estate. Our hope is that Estate Planning, Probate, and Trust Administration in Washington will prove a helpful tool in guiding practitioners in this area. Lawyers rarely practice in the area of estate planning without also practicing in the area of probate and trust administration. After discussion, the Editorial Board believed that the best way to provide a comprehensive overview of this area of law was to combine what previously were two separate WSBA deskbooks (Washington Estate Planning Deskbook and Washington Probate Deskbook) into one. Further, state and federal law with respect to estate planning has changed quite a bit since those deskbooks were published in 2005.

To stay up to date and address this ever-changing area of law, we have included chapters on planning for digital assets and estate planning for unmarried couples, as well as discussion of issues that can arise from a beneficiary's point of view. The tax primer and the chapter on tax planning have also been updated and expanded to include separate discussions on both the Washington state and federal estate tax regimes. We have worked on this deskbook for several years and believe it contains a comprehensive overview of the law in this area. Although it would be impossible to cover every estate planning technique or address every issue that might arise during trust or estate administration, this deskbook provides the practitioner with a thorough base from which to practice. Of course, even as this deskbook goes to press, the law continues to evolve and change. We have tried to make this deskbook as current as possible, with case law and statutory references current through June 2019, but new laws that impact this practice area will continue to be enacted and new case law will continue to be handed down.

We will leave it to the next generation of practitioners to cover those new cases and statutes in future updates to this deskbook. Technology continues to evolve, and we have referenced websites throughout the deskbook that might be helpful to the practitioner. Many chapters include forms available for download. In addition, practice tips are included in each chapter to highlight areas where a practitioner should pay particular attention. Finally, comments and caveats are included to serve as warnings so that practitioners can appreciate various complications involved in different types of planning techniques or issues that may arise during the trust or estate administration process.