Mark D. Kimball

As founder of MDK Law, Attorney Mark Kimball has been serving Seattle and Eastside clients for more than thirty years. His practice is concentrated on corporate and real estate transactions, commercial litigation, business operations, and state, federal, and international tax law, and he is licensed to practice in Washington, New York and Texas. Specific tax work includes advising clients on a variety of business operation matters, structuring tax-advantaged transactions, and representing clients before the United States Department of Revenue, the Washington Board of Tax Appeals, and other taxing authorities.  Mark has served as a consultant to other lawyers and firms on corporate, LLC, and tax matters. Mark assists leading small to large and high-growth companies in a variety of industries including those in the aerospace, computer hardware manufacturing, software creation and development, and the restaurant, liquor, real estate and property management industries.  He has also represented political campaign organizations and companies doing business internationally. In addition to his law degree, Mark received a post-doctoral L.L.M. degree in Taxation from the University of Washington, and completed most of the academic program toward a Ph.D. in Tax Policy Studies. Mark also recently earned a second post-doctoral L.L.M. degree in Transnational Commercial Practice. He is a frequent speaker and lecturer, and has served on the faculties of legal education, research, and academic conferences in the United States, Europe, and Latin America, including Cuba. Recognized by the legal and business communities for outstanding legal services, Mark has received numerous awards and accolades, including Martindale-Hubbell’s highest-available rating (AV Preeminent); a 10.0 rating on Avvo; and recognition in numerous publications including Washington CEO Magazine, Seattle Met magazine, the Seattle Times, and the Wall Street Journal.

Personal

An avid traveler when he isn’t practicing law, Mark enjoys teaching American corporate law annually at European Universities involved in the E.U.’s ERASMUS program.  Favorite exploration sites include Europe and the Middle East, including Jordan and Lebanon, and Latin America, including Chile, Brazil and Cuba.

Education

  • LL.M. Lazarksky University/Boston University, International Commercial Transactions, 2016
  • LL.M. University of Washington, Tax Law, 2004
  • J.D. – University of Washington, 1982
  • B.A. – University of Washington, Political Science & English, Cum Laude (1979)

Admissions

  • Washington (All State Courts)
  • U.S. District Court, Western District of Washington
  • Court of Appeals for the Ninth District
  • U.S. Supreme Court
  • New York State Bar Association (all New York Courts)
  • U.S. Tax Court

Mark has also practiced Pro Hac Vice in California and Pennsylvania.

Associations & Memberships

  • Washington State Bar Association
  • New York State Bar Association
  • Midwest Political Science Association
  • Academy of Political Science
  • U.S. Supreme Court Bar
  • U.S. Federal District Court Bar
  • U.S. Tax Court Bar
  • Federal Bar Association

Publications & Speaking Engagements

Mark has served on the faculties of Continuing Legal Education (CLE) events and has presented at Academic Conferences locally and nationally, including Austria and Cuba. Recent events and conferences, and upcoming events at which Mark has served or will serve on faculty or which involve the presentation of academic research, are listed below. Publications authored or to which he contributed are also identified, along with the publisher’s information, if applicable.

  • National Business Institute, Tax and Corporate faculty member
  • Academy of Political Science, Member of the Academy
  • Midwest Political Science Association, Member
  • Eötvös Loránd University, Budapest, Hungary, Adjunct Faculty Professor of Law & Political Science (American Corporate law)
  • Escrow Association of Washington, CLE Instructor
  • Washington Association of Certified Public Accountants, CPE Instructor
  • Washington State Bar Association, CLE Instructor
  • Research and Academic Conferences in Washington, the United States, Europe and Latin America
  • Masaryk University, Brno Czech Republic, Adjunct Faculty Professor of Law

See More – Including Recent Conferences and Presentations –

  • National Business Institute CLE Course – 2016 Washington’s Revised LLC Act – State Law Update
  • National Business Institute CLE Course-  2016 Title Insurance on Commercial Property
  • National Business Institute CLE Course –  2016 Real Estate Litigation in Washington – Ethical Considerations
  • National Business Institute CLE Course – 2016 Preventing Business Contract Disputes -Defining Indemnification
  • National Business Institute CLE Course – 2016 Handling the Sale of a Business – Ethics in Business Acquisitions
  • National Business Institute CLE Course – 2016 Effective Use of Medical Records – Ethics and Experts
  • National Business Institute CLE Course – 2015 Virtual Law Office – Legal Ethics Top Challenges
  • National Business Institute CLE Course – 2015 Top LLC Mistakes to Avoid in Everyday Business – Ethical Traps
  • National Business Institute CLE Course – 2014 Tax Exempt Organizations from Start to Finish – Liability and Ethics
  • National Business Institute CLE Course – 2014 Partnership and Shareholder Disputes – Strategic Drafting
  • National Business Institute CLE Course – 2014 Legal Ethics of Evidence – Sources of Authority
  • National Business Institute CLE Course – September 2014Sales and Use Tax in Washington
  • National Business Institute CLE Course – July 2014Construction Disputes: Effective (and Practical) Legal Negotiation Strategies
  • National Business Institute CLE Course – July 2014Title Workshop: From Examination to Commitment
  • National Business Institute CLE Course – June 2014Tax Exempt Organizations From Start to Finish
  • National Business Institute CLE Course – December 2013Illustrated Ethics: Case Studies to Avoid Legal Malpractice
  • National Business Institute CLE Course – September 2013Business Tax Planning Guide
  • National Business Institute CLE Course – August 2013Advanced Legal Issues in Real Estate
  • National Business Institute CLE Course – June 2013Retail, Office and Restaurant Leases: Key Provisions and Warranties
  • Organizations-in-Compliance/Live-Seminar/R-57
  • National Business Institute CLE Course – December 2012Tax Exempt Organizations From Start to Finish
  • National Business Institute CLE Course – November 2012Attorney’s Guide to Managing Clients
  • National Business Institute CLE Course – November 2012Resolving Title Issues: From Surveys and Liens to Restrictions and Authority
  • The Impact of Sarbanes-Oxley and the Era of Corporate Governance on Nonprofit Organizations How to Keep Tax-Exempt Organizations in Compliance
  • National Business Institute CLE Course – December 2011www.nbi-sems.com/SemTeleDetails.aspx/How-to-Keep-Tax-Exempt-Organizations-in-Compliance/Live-Seminar/R-57261ER%7C
  • Advanced Issues in Due Diligence – Ethics Advanced Title Insurance Issues – National Business Institute CLE Credit Course June 2011 www.nbi­sems.com/Details.aspx/Advanced-Title-Insurance-Issues/Course-Book-Hardcopy-/R-55452M0°/07C
  • Legal Ethics – NBI CLE Course 2010 www.nbi-sems.com/Details.aspx/LEGAL-ETHICS-Hot-Topics-and-Current-Events/Course-Book-CD-ROM-/R-54768CDR%7C
  • Ethical Considerations – How to Keep Tax-Exempt Organizations in Compliance – National Business Institute CLE Course – December 2010
  • Where We’ve Been and Where We Are: Recent Law, Rulings and Cases Concerning Limited Liability Companies Washington Association of Accountants 2010 Convention June 2010
  • Faculty, “Residential Real Estate Transactions From A To Z.” NBI CLE Course 2010
  • Navigating M&A Tax Procedures M&A Tax Procedures 2010 NBI CLE Course
  • Attorneys changing firm affiliations Legal Ethics: Hot Topics and Current Events NBI CLE Course 2010
  • Limited Liability Companies Formation and Operation of Limited Liability Companies NBI CLE Course 2010
  • Real Estate Closings Real Estate Closings A-Z: Navigate Your Closings with Confidence NBI CLE Course 2009
  • Limited Liability Companies LLCs: From Formation to Special Use NBI CLE Course 2009
  • Avoiding Ethical Issues Business Law from A to Z NBICLE Course 2009 www.nbi-sems.com/Details.aspx/Business-Law-From-A-to-Z/Course-Book­Hardcopy-/R-50576M0%7C
  • Limited Liability Companies Advanced LLC Issues NBI CLE Course 2009
  • Conference Paper Presentation: “Analysis of Legal-Philosophical Referents in the Study of International Commercial Policy Adoption”, VII Jornada Internacional de Derecho de Contratos. Havana, Cuba, 2008. Sponsor: Union Nacional de Juristas de Cuba, Havana, Cuba.
  • Faculty, “Helping Your Client Select the Best Entity Option”. Seattle, 2008.Sponsor: National Business Institute. Publication/Publisher: NBI, Eau Claire, Wisconsin.
  • Faculty, “LLC Trends and Developments.” Seattle, 2008. Sponsor:NBI, Eau Claire, Wisconsin.
  • Faculty, “Buying and Selling the Mom and Pop Business.” Seattle, 2007, NBI Eau Claire, Wisconsin.
  • Faculty, “Fully Utilizing the Advantages of Limited Liability Companies in Washington”. Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Faculty, “Legal and Tax Aspects of Investing in Real Estate.” Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Faculty, “Mastering Mergers and Acquisitions.” Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Faculty, “Essential Skills for Drafting LLC Agreements.” Seattle, 2007, NBI, EauClaire, Wisconsin.
  • Faculty, “Helping Your Client Select the Best Entity Option.” Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Faculty, “LLCs: From Formation to Special Uses.”  Seattle, 2007, NBI, Eau Claire, Wisconsin.
  • Presentation of Research: “Comparative Analysis of Tax Policy Legal Referents: A Proposal on the Relevance of Institutionalism. “Midwest Political Science Association Annual Conference. Chicago, 2007.Sponsor: Midwest Political Science Association, University of Indiana.
  • Faculty, “Advanced LLC Issues”. Seattle, 2007. NBI, Eau Claire, Wisconsin.
  • Faculty, “Fully Utilizing the S-Corporation”. Seattle, 2006, NBI, Eau Claire, Wisconsin.
  • Presentation of Research: “Legal-Philosophical Referents and Rational Choice Analysis in International Tax Policy Adoption: A Proposal on the Relevance of Historical Institutionalism in Comparative Case Analysis.” Conference on Salzburg, Austria, October 2006. Sponsor: Center for International Legal Studies, Salzburg.
  • Presentation of Research: “Kuhn’s Paradigm and the Relevance of Perception and Meaning in the Processes of Change and Policy Adoption”. Conference on Social Change, Baltimore, October 2006. Sponsor: Journal of Social Change.
  • Faculty, “Essential Skills for Drafting LLC Agreements.” Bellevue, 2006, NBI, Eau Claire, Wisconsin.
  • Presentation of Research: “Shifting Burdens in the Federal Tax System-Development of a New Study Paradigm.” Midwest Political Science Association Annual Conference. Chicago, April, 2006. Sponsor: Midwest Political Science Association, University of Indiana.
  • Faculty, “Fully Utilizing the Advantages of Limited Liability Companies in Washington”. Seattle, 2006, NBI, Eau Claire, Wisconsin.
  • Faculty, “Advanced LLC Issues.” Seattle, 2006, NBI, Eau Claire, Wisconsin.
  • Faculty, “Essentials of Section 1031 Exchanges”. Seattle, 2005, NBI, Eau Claire, Wisconsin.
  • Presentation of Research: “Social Science Methodologies in the Study of Tax Policy Development.” International Conference on Social Science Research. Orlando, December, 2005. Sponsor: Center for Policy & Practice, University of Indiana.
  • Faculty, “LLC’s and LLP’s in Washington.”Seattle, 2005. NBI, Eau Claire, Wisconsin.
  • Faculty, “Sophisticated 1031 Transactions in Washington”. Seattle, 2005, NBI, Eau Claire, Wisconsin.
  • Faculty, “Taxing Issues” (CLE). Seattle, 2004. Sponsor: Washington State Bar Association.
  • Faculty, “Contracting Animal Law” (CLE), Seattle, 2003. Sponsor: Washington State Bar Association.
  • Faculty, “Education Conference 2002 – Setting Business Practices” (CLE/CEU), Seattle, 2002. Sponsor: Escrow Association of Washington.

Honors & Awards

  • AV® Preeminent TM Peer Review Rated SM by Martindale-Hubbell®
  • Washington CEO Magazine, rated as a “Top Business Lawyer” in corporate and tax law, 2008
  • Seattle Met magazine, rated as a “Top Business Lawyer” in corporate law
  • Corporate Counsel & National Law Journal, “2012 Top Rated Lawyers”
  • Wall Street Journal/Seattle Times, “Legal Leaders: 2013 Seattle Top Attorneys”

Representative Matters

  • Obtained judgments and refunds for investors in Washington, Massachusetts, Oregon and California against national real estate syndicators using deceptive marketing and management practices in LLC-based real estate investments
  • Made new Washington case law by successfully arguing that a party's claim for negligence and breach of contract for the improper preparation of tax returns accrues when the taxing authority completes its administrative review of an assessment, not when the assessment is first issued. (James Ware also worked on this matter)
  • Successfully defended a 25,000-employee international technology company from unpaid commissions claims (James Ware also worked on this matter)
  • Defended a national equipment leasing company from a Washington tax assessment for alleged unpaid B&O taxes
  • Defeated an “Anti-Slapp” claim against an Internet-based marketing company after it claimed defamatory statements were published online (James Ware also worked on this matter)
  • Forced King County Elections to put a ballot measure reducing the size of the King County Council onto the ballot and to use the campaign organization’s original proposed language