Derek W. Jensen

Founding Partner

Derek W. Jensen, JD, LLM, is a tax attorney and the founder of the North Seattle law firm, Jensen Estate Law, to assist individuals and their families with complex issues surrounding federal income tax, state and federal estate tax, estate law, business law, elder law and asset protection. Derek is a trusted advisor, with over 25 years of experience helping clients achieve their estate and tax planning goals. He makes it his priority to listen and mold documents for each unique case that happens upon him, while addressing all concerns his clients may have.

Derek is a 1994 graduate from the University of Montana School of Law, and a 2003 recipient of a Masters of Law in Taxation from the University of Washington School of Law. He enjoys helping people achieve their planning goals to secure their families’ futures. He resides in Seattle with his wife and three daughters, where in his spare time he can be found hiking or watching Washington Husky Football.

Notes from Derek

Decoding the IDGT Debate: IRS Revenue Ruling 2023-2 and Its Impact on Estate Planning

Discover the implications of IRS Revenue Ruling 2023-2 on Intentionally Defective Grantor Trusts (IDGTs). The ruling clarifies that gifted assets to an IDGT are taxable to the grantor for income tax but do not receive a step-up in basis upon the grantor’s death. Learn how this affects estate planning strategies and asset protection for beneficiaries.


(206) 547-1412

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Seattle Office & Mailing Address:

1833 N 105th St, Suite 301

Seattle, WA 98133


Redmond Office:

Thinkspace Redmond

8201 164th Ave NE, 2nd Floor

Redmond, WA 98052