Michael D. Carrico

Practice Areas

Mike advises clients throughout the west on estate planning, business planning and related tax planning.

His tax planning practice covers estate and gift tax and generation-skipping transfer tax, charitable planned giving and charitable foundation planning, and business and personal income tax planning, with a particular emphasis on estate and income tax issues relating to clients moving into and out of Washington.

Mike works with owners of closely held businesses and serves as outside counsel for private companies. He advises regional and national financial institutions regarding fiduciary administration, merger and litigation issues. He also advises business owners on general business planning and family wealth succession strategies, including buy-sell agreements, family limited partnerships and limited liability companies and subchapter S corporation planning. Additionally, he advises executors of probate estates and trustees of revocable living trusts and irrevocable trusts.

Career

Prior to joining Fox Rothschild, Mike was a principal at Riddell Williams. He previously served an Assistant Professor of Law at the Indiana University School of Law in Bloomington, Indiana, where he taught tax, estate planning and related courses. Mike began his legal career as an associate in the San Francisco office of a national law firm.

Mike drafts and comments on legislation and regulations relating to Washington’s probate, trust and estate tax laws. He recently led the drafting committee for Washington's version of The Uniform Trust Decanting Act. Mike is also active in the charitable planned giving community.

Professional Memberships

American College of Trust and Estate Counsel (Fellow) | American Bar Association | State Bar of California | Washington State Bar | Association (Real Property, Probate and Trust Section - Past Chair and Current Member of Legislative Committee; Tax Section - Member of Estate and Gift Tax Committee) | King County Bar Association | Estate Planning Council of Seattle (Past President) | The Seattle Foundation, Professional Advisors Committee | Seattle Humane Society, Blue Ribbon Planned Giving Council

Education