Walter Q. Impert

Walter Q. Impert



Walter provides individuals and families with practical advice on how to incorporate their values and goals into a thoughtful and carefully considered estate plan.

Walter is a Partner in Dorsey's Tax, Trusts and Estates practice group. His practice focuses on all aspects of wealth management, including estate planning, business organization and succession planning, charitable organizations, estate and trust administration, and estate and trust litigation.

Walter served as a member of the firm’s Policy Committee (Board of Directors) and serves as a Senior Vice President and Director of the Dorsey & Whitney Trust Company.

Education & Admissions

University of California, Los Angeles (UCLA), School of Law (J.D., 2002), Managing Editor, UCLA Law Review

Occidental College (B.A., Economics, 1996), College Honors, Department Honors, Phi Beta Kappa


  • California
  • Washington


  • French


Representative Experience

Estate, Business, and Charitable Planning

  • Advises high net-worth families concerning general estate and income tax planning.
  • Represents wealthy international individuals and families with estate planning for assets within and outside of the United States. Representation focuses primarily on Canadian and Pacific Rim clients.
  • Advises family offices in recommending and implementing estate plans for tax-efficient multi-generational wealth transfers.
  • Prepares prenuptial agreements for high net-worth clients to protect family wealth.
  • Advises owners of closely held businesses with respect to business succession and tax planning. Assists clients in developing leadership succession among key employees and family members and drafting governing documents, such as shareholders’ agreements and buy-sell agreements.
  • Advises families with respect to minority-interest and marketability discounts and drafts limited liability companies (LLCs) and family limited partnerships (FLPs) to hold family assets and ultimately reduce transfer taxes.
  • Advises individuals and families about a variety of wealth transfer techniques, and implements such plans, including grantor retained annuity trusts (GRATs), qualified personal residence trusts (QPRTs), installment sales to defective grantor trusts (IDGTs), and self-canceling installment notes (SCINs).
  • Assists individuals and families in achieving charitable goals through the creation of private foundations, supporting organizations, charitable lead trusts (CLATs), and charitable remainder trusts (CRUTs).

Trust and Estate Administration

  • Advises executors and trustees through all phases of the probate and estate administration process, including gathering assets, court appearances, disclaimers, estate and fiduciary income tax return preparation, and funding issues.
  • Prepares estate tax returns and fiduciary income tax returns for complex estates.
  • Participates in estate tax audits and directly represents individuals and estates in front of the Internal Revenue Service, including the preparation of estate tax protest letters and negotiations with internal appeals at the Internal Revenue Service with respect to allowable discounts.
  • Prepares and submits Court Petitions and Private Letter Rulings on complicated issues of trust and estate administration and interpretation.
  • Represents corporate fiduciaries in connection with seeking court approval of annual accounts and court instruction or authorization with respect to investment or distribution objectives, including charitable trusts. Reviews accounts and tax returns for corporate fiduciaries.

News & Resources


Opinion: Global families can overcome challenges of estate planning
“Look Before You Leap – Pre-Immigration Estate Planning,” WSBA Real Property Probate & Trust Newsletter
“Myths About Estate Planning,” 3rd Act Magazine
Revised Uniform Fiduciary Access to Digital Accounts Act Adopted by Four States
“A Review of Grantor Trusts,” WSBA Real Property Probate & Trust Newsletter
“What Advisers Should Know about FATCA,” Puget Sound Business Journal
“How to Give Away Your Home Tax Free,” Puget Sound Business Journal

News & Press Mentions

200 Dorsey Lawyers Selected for Inclusion in 2024 Best Lawyers in America, Lawyers of the Year, and Ones to Watch
Chambers High Net Worth 2023 Recognizes 6 Dorsey Lawyers and Private Wealth Practice
Chambers High Net Worth 2022 Recognizes Dorsey Lawyers and Practices
Chambers USA 2021 Recognizes Dorsey Lawyers and Private Wealth Practice
Chambers USA 2020 Recognizes Dorsey Lawyers and Private Wealth Practice
Chambers High Net Worth 2019 Recognizes Dorsey Lawyers and Private Wealth Practice
12 Dorsey Lawyers in Seattle Selected for Inclusion in The Best Lawyers in America 2019
Chambers USA 2018 Recognizes Dorsey Lawyers and Private Wealth Practice
13 Dorsey Lawyers in Seattle Selected for Inclusion in The Best Lawyers in America 2018

Industries & Practices

  • Closely Held Businesses
  • Nonprofit & Tax Exempt Organizations
  • Technology
  • Trusts & Estates
  • Trusts & Estates Litigation

Professional & Civic

Professional Achievements

  • Society of Trust and Estate Practitioners (STEP), Past Chair of Seattle Chapter
  • Seattle Estate Planning Council, Member
  • College Success Foundation, Board of Directors
  • Seattle University Planned Giving Committee


  • Listed in Best Lawyers in America©, 2018-2024
  • Recognized by Chambers High Net Worth (HNW) for Private Wealth Law – Washington, 2017-2023
  • Listed as a "Rising Star" by Washington Super Lawyers, 2008-2012
Walter Q. Impert