Thomas M. Culbertson Lukins & Annis, P.S., Spokane, WA Thomas M. Culbertson is a principal of Lukins & Annis, PS, practicing in both Washington and Idaho. He received his B.A. from Princeton University (1971), his J.D. from the University of Hawaii (1977), and his LL.M. in Taxation from the University of Denver (1990). He is a fellow in the American College of Trust and Estate Counsel, a past chair of the Real Property, Probate & Trust Section of the WSBA, past executive committee member of the Taxation Section, and past chair and current member of the that section’s Estate & Gift Tax Committee. Mr. Culbertson is an author of a chapter in the WSBA Probate Deskbook, and he has served as a member of numerous WSBA task forces dealing with such things as the Uniform Tax Apportionment Act, the Uniform Trust Code, administrative rules concerning state QTIP elections, and the newest state estate tax return.[December 2010]