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Janis A. Cunningham
Janis, an attorney in the firm's Trust & Estate Planning practice, has over 40 years of experience in trust and estate law.
A Fellow in the prestigious American College of Trust and Estate Counsel, Janis Cunningham prepares estate planning documents for clients and represents them in probate and trust administration proceedings. She advises clients in a broad range of lifetime gifting strategies, including generation skipping planning, assists in the preparation of estate and gift tax returns, and is involved in estate and trust dispute resolution proceedings.
Organizer Forms
Personal Planning Data Form
Download a PDF Version of the Personal Planning Data Form
Estate Organizer
Download a PDF Version of the Estate Organizer
Areas of focus
Industries
Services
Education & Credentials
Education
- University of Washington School of Law, J.D., Order of the Coif, Editor-in-Chief, Washington Law Review, 1976
- University of Wisconsin, B.S., Psychology, 1973
Bar and Court Admissions
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Washington
- U.S. Court of Appeals for the Ninth Circuit
- U.S. District Court for the Western District of Washington
Related Employment
- Karr Tuttle Campbell, Seattle, WA, Associate, 1977-1984; Partner, 1984-1988
- University of Washington Law School, Faculty, 1984
Clerkships
- Hon. Eugene Wright, U.S. Court of Appeals for the Ninth Circuit
Professional Recognition
Ranked by Chambers High Net Worth (HNW), as a "Senior Statespeople," 2022-2024
American College of Trust and Estate Counsel, Fellow, 1988-2023
Perkins Coie Washington practice ranked Band 1, in Private Wealth Law by Chambers High Net Worth (HNW), 2016-2024
Selected as a “Notable Practitioner” in Private Wealth Law by Chambers High Net Worth (HNW), 2016-2020
Listed in Super Lawyers Magazine, “Washington’s Super Lawyers,” 1999-2022
Listed in Super Lawyer Magazine, “Top 100 Washington Super Lawyers,” 2004-2006, 2010-2014, 2016-2020
Listed in Super Lawyers Magazine, “Top 50 Washington Women Super Lawyers,” 2004-2020
Listed in The Best Lawyers in America, 1989-2023: Trusts and Estates - Estate Planning
Named "Distinguished Alumni” by the Washington Law Review at the University of Washington School of Law, 2016
Ranked “Superb” by Avvo, the online lawyer directory
Peer Review Rated AV Preeminent® in Martindale-Hubbell
(AV® Preeminent ™ and BV® Distinguished™ are certification marks of Reed Elsevier Properties Inc., used in accordance with the Martindale-Hubbell certification procedures, standards and policies.)
Impact
Professional Leadership
- Perkins Coie Firmwide Chair, Trust & Estate Planning Practice, 2005-2015
- Selected and attended Kellogg School of Management Strategic Leadership Program, 2011
- Seattle Foundation, Professional Advisors Council, 2006-2013
- Washington State Bar Association, Real Property, Probate and Trust Section, Executive Committee, 1988-1995
- Washington State Bar Association, Real Property, Probate and Trust Section, Chairperson, 1993-1994
- Washington State Bar Association Trust Task Force, 1981-1984
- King County Bar Association, Real Property, Probate and Trust Section, President, 1986-1987
- Estate Planning Council of Seattle, Executive Board, 1985-2002, and past President, 1996-2002
- University of Washington, Estate Planning Advisory Board, 1984-1986
News
Professional Experience
Personal Planning
Estate Planning Documents in Context of Family Dynamics
Assisting clients in the preparation of their wills, trusts, powers of attorneys and healthcare documents with an eye to internal family dynamics and the family members' abilities to handle fiduciary and business decisions. This process often includes consideration as to whether non-family executors and trustees may benefit the estate or trust administration. These documents include: revocable living trusts for lifetime management of assets or out-of-state real property to avoid probate, as well as durable powers of attorney for financial and healthcare decisions, Durable Powers of Attorney (DPA), healthcare directives and living wills, Health Insurance Portability and Accountability Act (HIPAA) authorizations for release of protected healthcare information, and premarital and postnuptial property status agreements that clarify status of community and separate property.
Family Office Planning
Providing ongoing consultation with active multi-functional family offices on a wide range of tax, investment management, estate planning and governance matters.
Gift Planning
Providing advice on tax efficient gifting to children and grandchildren, including drafting and implementing "Crummey" Trusts, Generation-Skipping Trusts, Residence Trusts (QPRTs), Grantor Retained Annuity Trusts (GRATs) and Irrevocable Life Insurance Trusts (ILITs). We also assisted clients with education savings planning, including tax effects of 529 Plans, and provided advice on tax efficient giving to charities, including Charitable Lead Trusts and Charitable Remainder Trusts (CLATs, CLUTs, CRATs and CRUTs). In addition, we prepared estate and gift tax forecasts and plans for payment of estate taxes for business succession.
Limited Liability Companies and Family Limited Partnerships
Established limited liability companies (LLCs) and family limited partnerships (FLPs) for the management of family real estate and other assets among multiple generations of the same family.
Maintaining the Privacy of Recognizable Individuals
Working with well-known clients and families to develop and implement a variety of strategies, including title-holding and fictitious name trusts, to enable them to buy, sell and hold real estate and other assets without the risk of being identified and located through searchable public records.
Mediation
Has represented clients in the negotiation of mediated agreements covering a wide variety of trust and estate disputes, as well as acted as a mediator in these types of matters.
Probate and Trust Administration
Advising clients on estate and trust administration, probate, estate and trust dispute resolution matters and the preparation of gift and estate tax returns, including:
- Representing executors or administrators (a.k.a. personal representatives) of estates and trustees of trusts in the fulfillment of fiduciary duties,
- Representing beneficiaries regarding their interests in estates and trusts, and
- Advising and drafting nonjudicial binding agreements to modify will or trust terms or to settle fiduciary disputes
Tax Representation
Preparing gift tax returns to report taxable gifts and federal and Washington estate tax returns and represented taxpayers on estate and gift tax audits.