What states do you practice in?

We represent clients in Idaho, California, Texas, Washington, and North Carolina, with offices and licensed counsel in each state.

Do you offer free consultations?

Yes. Initial consultations are complimentary and can be scheduled by phone or through our online form. Submitting a contact form does not create an attorney-client relationship; that relationship begins only after a written engagement letter is signed.

Do you work with veterans and military families?

Yes. As a U.S. Army veteran, attorney Michael J. Holmes has a personal commitment to serving fellow veterans and active-duty military families with estate planning, business formation, and real estate matters.

Can one attorney really handle work across five states?

Multi-jurisdictional practice requires admission in each state where legal services are provided. Attorney Michael J. Holmes is licensed in Idaho, California, Texas, Washington, and North Carolina, which allows us to coordinate strategy across all five jurisdictions under one roof.

What is the difference between a deferred sales trust and a 1031 exchange?

Both are tools to defer capital gains tax on the sale of appreciated assets. A 1031 exchange allows reinvestment into like-kind real estate within strict timelines. A deferred sales trust uses an installment-sale structure that offers broader reinvestment options.

Multi-State Estate Planning Attorney

Comprehensive estate planning for individuals, families, business owners, and high-net-worth clients with assets and family in more than one state. The Law Offices of Michael J. Holmes drafts and administers estate plans that work simultaneously under the laws of Idaho, California, Texas, Washington, and North Carolina. A plan that is sound in one state can produce unintended consequences in another — especially when real property, business interests, retirement accounts, NFA-regulated firearms, or beneficiaries cross jurisdictions. We coordinate wills, revocable living trusts, irrevocable trusts, gun trusts, powers of attorney, and advance health care directives so they hold up wherever they need to.

Reach our offices: Idaho (208) 696-2772 · Southern California (714) 464-5188 · Northern California (707) 207-8005 · Texas (469) 535-6260 · Washington (206) 279-4780 · North Carolina (919) 363-9945

Why Multi-State Estate Planning Is Different

An estate plan drafted by an attorney admitted in only one state can collapse the moment real property, retirement accounts, business interests, or a beneficiary moves across state lines. Each of the five states we practice in handles core estate planning issues differently, and the differences are not minor:

Probate cost and timeline. California’s statutory attorney and executor fees under Probate Code §§ 10810–10811 are calculated on the gross value of the estate, not the net, and typical California probates run twelve to eighteen months. Texas independent administration under Estates Code Chapter 401 is among the fastest and cheapest in the country. Idaho’s Uniform Probate Code (Title 15) and Washington’s TEDRA framework fall between those extremes. North Carolina probate is moderately efficient. A plan that ignores these differences produces wildly different outcomes depending on where the testator dies.
Community property vs. separate property. California, Texas, Washington, and Idaho are community property states; North Carolina is a separate property (common law) state. Spouses who own a vacation home in Idaho but live in North Carolina face titling and step-up basis issues that a single-state plan rarely addresses.
State estate and inheritance tax. Washington imposes an estate tax above an exemption threshold (RCW 83.100). California, Texas, Idaho, and North Carolina have no state estate tax. Cross-border residency planning often matters more than federal exemption planning for estates under $13 million.
NFA firearm registration and gun trusts. Each state has its own rules about which Title II items residents may possess and how trust transfers are handled. A gun trust valid in Idaho may need amendment to function in California’s far more restrictive environment.
Trustee and executor residency. Some states require non-resident fiduciaries to post bond or appoint an in-state agent. A trust drafted in one state with an out-of-state trustee can trigger unnecessary administrative friction.

Estate Planning in Each State We Serve

Idaho

Idaho is one of the most favorable estate planning jurisdictions in the country: no state estate tax, no inheritance tax, a modernized Uniform Probate Code at Idaho Code Title 15, and community property status that produces a full step-up in basis on the death of either spouse. We serve clients across Boise, Eagle, Meridian, Nampa, Caldwell, Kuna, Star, Coeur d’Alene, and the broader Treasure Valley. Many of our Idaho clients are recent arrivals from California, Texas, or Washington who need their existing estate plans rebuilt to Idaho standards. Read more about our Idaho estate planning practice →

California

California has one of the most expensive and time-consuming probate systems in the country, which is precisely why a properly funded revocable living trust is not a luxury but a financial necessity for most California residents with significant assets. We help clients in Los Angeles, San Diego, Orange County, San Francisco, San Jose, Sacramento, and the North Bay navigate Proposition 13 and Proposition 19 reassessment exclusions, California Probate Code probate avoidance, and the unique California community property issues that affect step-up basis planning. Read more about our California estate planning practice →

Texas

Texas combines no state estate tax, robust homestead protection under the Texas Constitution, and one of the most efficient probate systems in the country through independent administration under Estates Code Chapter 401. We serve clients across Dallas, Fort Worth, Houston, Austin, San Antonio, and the broader DFW Metroplex on wills, trusts, business succession, and ranch and oil and gas asset planning under the Texas Property Code. Read more about our Texas estate planning practice →

Washington

Washington is the only state we practice in that imposes its own estate tax, with rates that begin once the taxable estate exceeds the state exemption threshold under RCW 83.100. Washington also has the unique Trust and Estate Dispute Resolution Act (TEDRA, RCW Chapter 11.96A), which provides streamlined procedures for resolving estate disputes without full litigation. We serve clients across Seattle, Bellevue, Tacoma, Spokane, Vancouver, and the broader Puget Sound region. Read more about our Washington estate planning practice →

North Carolina

North Carolina adopted the Uniform Trust Code at N.C. Gen. Stat. §§ 36C-1-101 through 36C-11-1106, providing a predictable framework for revocable and irrevocable trusts. North Carolina has no state estate tax and a moderate probate system, with strong protections for surviving spouses and minor children under Chapter 30 of the General Statutes. We serve clients across Charlotte, Raleigh, Greensboro, Durham, Asheville, Wilmington, and the Research Triangle. Read more about our North Carolina estate planning practice →

Core Estate Planning Documents We Draft

Wills

A properly drafted will is the backbone of any estate plan. We draft simple wills, pour-over wills designed to coordinate with a revocable living trust, and testamentary trusts for clients with minor children, special needs beneficiaries, or asset protection concerns. Each state has its own execution requirements: California requires two witnesses or holographic format; Texas allows holographic wills with looser requirements; Washington requires two competent witnesses; Idaho recognizes self-proved wills under Idaho Code § 15-2-504; North Carolina requires two witnesses under N.C. Gen. Stat. § 31-3.3. Our wills satisfy the strictest applicable state’s requirements so they are admissible in any of the five jurisdictions our clients touch. Learn more about wills →

Revocable Living Trusts

A revocable living trust avoids probate, preserves privacy, provides immediate management on incapacity, and lets a single document govern assets in multiple states. For California residents, a properly funded revocable trust is nearly mandatory given probate costs. For Idaho and Texas residents, the calculus is different but trusts still solve real problems for clients with out-of-state real property or NFA items. Learn more about trusts →

Gun Trusts (NFA Trusts)

Gun trusts hold National Firearms Act items — suppressors, short-barreled rifles and shotguns, machine guns, AOWs, and destructive devices — under a trust framework that simplifies multi-user possession, succession on death, and ATF Form 4 transfers. We draft gun trusts for each of the five states we serve, and each has its own dedicated page: Idaho gun trusts, California gun trusts, Texas gun trusts, Washington gun trusts, and North Carolina gun trusts. Read the general gun trusts overview →

Durable Powers of Attorney

A durable power of attorney authorizes someone you trust to manage your finances if you become incapacitated. Each of the five states has different statutory requirements and acceptance rules. We draft powers of attorney that satisfy all five state standards and pair them with statutory short forms where applicable for greater third-party acceptance. Learn more about powers of attorney →

Advance Health Care Directives

Advance directives include living wills, health care powers of attorney, and HIPAA authorizations. Each state has its own statutory short form: the California Advance Health Care Directive under Probate Code Division 4.7; the Texas Directive to Physicians and Medical Power of Attorney under Texas Health and Safety Code Chapter 166; the Washington Health Care Directive under RCW 70.122; the Idaho Living Will and Durable Power of Attorney for Health Care under Idaho Code Title 39 Chapter 45; and the North Carolina Health Care Power of Attorney under N.C. Gen. Stat. § 32A-15 et seq. We draft the appropriate form for each state where you reside or own property.

Cross-Border Estate Planning Issues We Resolve

Real property in multiple states. A residence in California, a ranch in Texas, a cabin in Idaho, and a beach house in North Carolina each require either local probate (expensive and slow) or a properly drafted trust that holds title across jurisdictions.
Community property step-up basis preservation. Spouses who move from California to North Carolina need their pre-move community property properly documented; otherwise the surviving spouse can lose half of the step-up basis available under IRC § 1014(b)(6).
NFA item residency. Federal law requires NFA items to be possessed only by individuals (or trusts) lawfully present in the state of registration. Clients who relocate need their trusts amended and their items addressed properly.
Out-of-state beneficiary protection. A trust drafted in Texas with provisions favorable to Texas creditors may not work the same way when assets are administered for a beneficiary living in California.
Business succession across states. S-corp shareholders, LLC members, and partnership interests have different state-level treatment that affects buy-sell agreements, valuation, and post-death transitions.

When to Update Your Estate Plan

Estate plans are not static. Review yours when any of the following occur:

You move to a new state, or buy real property in a new state.
Your marital status changes.
A beneficiary’s situation changes — new child or grandchild, divorce, disability, addiction, or financial difficulty.
A trustee, executor, or guardian becomes unable or unwilling to serve.
You acquire NFA-regulated firearms or sell an existing collection.
Your business interests change — new entity, sale, or restructuring.
Federal or state estate tax law changes — the Tax Cuts and Jobs Act exemption is currently scheduled to sunset at the end of 2025.
A significant inheritance or windfall changes your asset profile.

Schedule a Multi-State Estate Planning Consultation

Whether you are creating an estate plan for the first time, consolidating plans drafted by different attorneys across the years, or addressing a recent move or asset acquisition, the Law Offices of Michael J. Holmes can draft and administer estate plans that work across all five of the states we serve. Schedule a consultation →

Additional Estate Planning Topics

Further reading on specific estate planning topics:

Advance Directives — Living wills, health care powers of attorney, and HIPAA authorizations