Patrick M. Moran


Patrick M. Moran

Patrick M. Moran



Practice Emphasis:

Business Law
Business Planning
Entity Formation
Mergers & Acquisitions
Estate Planning


Pat’s practice focuses on representing closely held businesses and individuals with an emphasis in federal, state, local, and international taxation, general business law, and estate planning.  He 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. Pat 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.



LL.M, Tax, University of Washington School of Law, 2000
J.D., University of Washington School of Law, Order of the Coif, 1993
B.A., University of Washington, 1989



Washington, 1994
United States Tax Court, 1994
United States District Court for the Western District of Washington


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