William O. Etter

William O. Etter is a tax attorney who focuses on transactional business matters and estate planning. He works with organizations and individuals to handle complex financial and legal structures. His work includes guiding clients through key decisions while helping them manage risk and maintain compliance in evolving regulatory environments.

William earned a B.A. from the University of Washington in 2004. He later received a J.D. from the University of Arizona, Rogers College of Law, in 2009, along with a Certificate in International Trade and Business Law. He went on to complete an LL.M. in Taxation from New York University School of Law in 2010.

William advises clients on business entity formation, including S-Corporations, LLCs, and Partnerships, with a strong focus on tax considerations. He helps clients choose structures that align with their long-term goals. His experience supports businesses at different stages, from formation to growth and transition.

William also works extensively with Employee Stock Ownership Plans (ESOPs), helping organizations design, implement, and operate these plans. His guidance ensures that companies understand the tax and regulatory framework involved. This allows clients to create sustainable ownership structures that benefit both the business and its employees.

William provides estate planning services, including advice on wills, trusts, and probate matters. He assists with estate administration and represents clients in probate litigation when disputes arise. His work also involves drafting and negotiating TEDRA agreements to help resolve trust and estate conflicts effectively.

William remains active in legal and community organizations, contributing to professional development and public service. He has been recognized on the Washington Super Lawyers list in 2025 and was named a Rising Star by Washington Super Lawyers from 2014 to 2022. These acknowledgments reflect his consistent work in the legal field.

William O. Etter continues to support clients with clear legal strategies in tax, business, and estate matters. William focuses on practical solutions that address both immediate concerns and future planning, helping individuals and organizations move forward with confidence and well-structured legal guidance.

Law Office Affiliations

• Principal, Foster Garvey PC
• Member, Campaign for Equal Justice
• Member, ESOP Association, NW Chapter
• Member, Spokane County Bar Association
• Member, Washington State Bar Association

Licensed State

• Washington

Education

• New York University School of Law
  Master of Laws (LLM)
• University of Arizona, Rogers College of Law
  Juris Doctor (JD)
• University of Washington
  Bachelor of Arts (BA)

Awards & Badges