Lori Rath
Lori Rath has counseled individuals and families on all aspects of estate planning for almost 20 years, including estate and gift taxation, charitable giving, lifetime and testamentary trusts for unique beneficiary needs, and property agreements between spouses and partners.

Lori also represents beneficiaries or other parties involved in trust and estate disputes, and serves as legal counsel to individual and corporate fiduciaries (trustees, guardians, personal representatives) in cases that often present complex issues involving asset valuation, business concerns and sales, and separate and community property characterization.

Current And Recent Professional Activities

Seattle Estate Planning Council, Member

Seattle Estate Planning Council Executive Committee, Member (2018-2020)

Completed ABA Advanced Mediation and Advocacy Skills Institute, Houston, Texas (November 2019)

Completed Women’s Negotiation Academy, Straus Institute for Dispute Resolution at Pepperdine University School of Law (December 2016)


Recent Publications & Presentations

“Gift Tax 101: Tax rules for gifts,”
Co-author, Puget Sound Business Journal (March 2020)

“Property Characterization Issues in Probate,”
Speaker, 14th & 15th KCBA Annual Probate Administration, Continuing Legal Education seminar (November 2018 and November 2019)

“Five Succession Tips for Private Family Businesses,”
Co-author, Puget Sound Business Journal (March 2015)

“Where to Live and Where to Die—A Tax Perspective,”
Co-author, article, WSBA Real Property, Probate and Trust Section Newsletter (Winter 2014-2015)

“Probate & Trust Administration Fundamentals: Effective Representation of Estates, Personal Representatives and Trustees,”
Co-chair and speaker, WSBA Continuing Legal Education seminar (August 2012 & August 2013)

Recognition & Honors

Top 50 Women Lawyers, Washington Super Lawyers (2015 – 2023)

Top 100 Lawyers, Washington Super Lawyers (2016 – 2022)

Washington Super Lawyers (2014 – 2023)

Rising Star, Washington Super Lawyers (2010 – 2011)

Recipient of Washington State Bar Association Community Service Award (2008)


University of Washington School of Law, Juris Doctor (1999)

Glasgow University, Post-Graduate Study (1993-1994)

University of Iowa, Bachelor of Arts in Religion (1993)