David M. Bowman
PATRICK M. MORAN
Mr. Moran’s practice focuses on representing closely held businesses and individuals. Mr. Moran’s practice emphasizes federal, state, local, and international taxation, general business law, and estate planning. Mr. Moran regularly consults with clients concerning the tax impacts of the structuring of business entities and in restructuring of business organizations through mergers, acquisitions, reorganizations, divestitures and liquidations. Mr. Moran has extensive experience in creating, forming and structuring limited liability companies, partnerships, and corporations, drafting, negotiating and reviewing acquisition agreements and preparing and structuring wills, trusts, other estate planning documents.
Practice Emphasis.
Federal, State and International Taxation
Business Planning, Entity Formation
Mergers and Acquisitions
Estate Planning & Probate
Education.
University of Washington School of Law - LL.M., Tax, 2000;
University of Washington School of Law - J.D., Order of the Coif, 1993;
University of Washington - B.A., 1989
Bar/Court Admissions.
Admitted to U.S. Tax Court, 1994
Admitted to Washington Bar, 1994
Professional & Civic Involvement.
Washington Bar Association (Taxation Section; Real Property, Probate and Trust Section)
King County Bar Association (Real Property, Probate, Trust and Taxation Section)
Named “Super Lawyer” by Washington Law & Politics for years 2004 through 2007.
Named "Rising Star" by Washington Law & Politics in years 2002 and 2003.
Representative Experience.
Representation of private company in sale to public company for $56 million.
Represented of private company in sale to venture capital firm for $18 million.
Representative of local company in $40 million in bank financing from a foreign financial institution.
Representative investment advisors in issuance of over $40 million of equity financing
Representative of company in $1 million private of high yield convertible debt.
