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Judd R. Marten

Practice Areas
Gift & Estate Planning
ERISA, Comp & Benefits
Transactional Tax Planning
Corporate & Business Law

Professional Profile
Judd Marten began his law career in Seattle in 1979, after graduating from the University of Puget Sound and earning his master's degree in taxation at Boston University's School of Law. He is a shareholder at LeSourd & Patten and has been a part of the firm since 1983.

Mr. Marten is an authority on the tax aspects of pension and profit-sharing plans, deferred compensation, and coordinating the retirement plan and IRAs with the estate plan. He has a wide range of experience in the design and implementation of employee benefit plans, and complex estate plans.

Honored as one of the Best Lawyers in America for his work in tax law and employee benefits, Mr. Marten takes his expertise to the classroom as well. He has been a faculty member of the Golden Gate University Graduate School of Taxation since 1986, and also teaches class online through the CyberCampus program. In 1999, Mr. Marten joined the adjunct faculty at the Seattle University School of Law.

An active speaker and writer in his fields, Mr. Marten is a member of the Pension Roundtable, and the Estate Planning Council of Seattle. His practice includes the full range of tax planning for corporations, partnerships, and individuals, with an emphasis in estate planning.

A resident of West Seattle with his wife, Marishka, Judd enjoys restoring British sports cars and interacting with his students in the Golden Gate University tax program, and at Seattle University.

Education
Boston University, LL.M. in Taxation, 1979
University of Puget Sound School of Law, J.D., 1977
University of California at Santa Barbara, B.A., 1968

Recognition

  • Washington Law & Politics, Super Lawyers 2002-2006
  • The Best Lawyers in America, 1991-2006 Editions, Tax and Employee Benefits Sections
  • Seattle Magazine: Best Lawyers, 1999, 2000, 2002 Employee Benefits Law, Tax Law
  • Martindale-Hubbell: AV® Rating
  • Outstanding Faculty Award, 1990, Golden Gate University, Graduate Tax Program
  • Scholarship, January 1979, Boston University, School of Law, Graduate Tax Program
  • Honors Intern, 1976-1977, Washington State House of Representatives, Olympia, Washington
  • Scholarship, September 1975, University of Puget Sound, Law School Auxiliary

Presentations & Publications
Mr. Marten regularly speaks to professional groups about retirement planning, estate planning, employee benefits planning and related matters. Some of his more recent presentations are set out below.

“Coordinating the Retirement Plan/IRA Benefits with the Will, Trust, and Estate Plan,” Washington State Bar Association–Elder Law Issues in Estate Planning, January 28, 2005; Washington State Tax Consultants 2004 Convention, June 9, 2004; National Association of Personal Financial Advisors, January 29, 2004

“Writing Wills and Estate Planning, Retirement Plans and Individual Retirement Accounts,” Seattle University Access to Justice Program, October 27, 2004; Catholic Community Services– Access to Justice Project, October 2 & 28, 2003, November 12, 2003

"IRAs and Qualified Plan: Post 70½ Issues; Death Issues; Beneficiary Designation Issues/Rules Where Special Needs Trust or Supplemental Care Trust is Named as Beneficiary," Washington State Bar Association, Annual Elder Care Law Section Meeting, September 20, 2002

"Estate Planning Under EGTRRA with Emphasis on Qualified Plans & IRAs," International Group of Accounting Firms, January 8, 2002

"ERISA Plans and Distributions: Changes Under the New Tax Act. What You Need to Know–Why You Need to Know It and Illustrations of ‘New’ EGTRRA Plan Designs," Annual Practitioner/IRS Working Together Symposium, October 30, 2001

"Special Problems of the Non-Citizen Spouse" and "Early Distributions From Retirement Plans," Washington State Bar Association, April 26, 2001

"Marital Rights in Pensions and IRAs from Courtship to Divorce Court (Prenups, Postnups, QDROs, Transfers at Death, and More)," Washington State Bar Association Celebration 2000 Seminar, September 14, 2000

"Income Tax Issues: Income in Respect of a Decedent, Rollovers, Premature Distributions, Roth IRAs" and "ERISA Pre-Emption, Spousal Consent, QDROs, IRA Transferability, Bankruptcy," Washington State Bar Association, Estate Planning for Retirement Benefits and IRAs, March 16, 2000

Memberships
Washington State Bar Association
American Bar Association, Section of Taxation
Pension Roundtable, Seattle, Washington
Estate Planning Council of Seattle

Bar Admissions
Washington

 
 
Phone: 206.357.5085
Fax: 206.223.1099

jmarten@lesourd.com

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Legal Assistant
Bridget J. Allen

Phone: 206.357.5092
ballen@lesourd.com

One Union Square, 600 University Street, Suite 2401, Seattle, WA 98101  |  Phone: 206.624.1040  |  Fax: 206.223.1099