Warren’s practice is focused on assisting clients in analyzing, structuring, and negotiating tax-efficient structures for complex investment and business transactions. Warren is a regular presenter and writer on several of the most cutting-edge tax law topics in the nation. Warren has been published, featured, and/or quoted in outlets such as The Wall Street Journal, Forbes, Bloomberg BNA, Trusts & Estates magazine, Financial Planning magazine, and The Puget Sound Business Journal.
- Consulted with and quoted in Regulators Warn of Perils of Self-Directed IRAs, Financial Planning, by Dan Shaw (February 7, 2023).
- Consulted with and quoted in A Couple Stored IRA Gold at Home. They Owe the IRS More Than $300,000, The Wall Street Journal, by Laura Saunders (December 3, 2021).
- Consulted with and quoted in What Peter Thiel’s Roth IRA Means for Yours, The Wall Street Journal, by Laura Saunders (July 3-4, 2021).
- Consulted with and quoted in Lord of the Roths: How Tech Mogul Peter Thiel Turned a Retirement Account for the Middle Class Into a $5 Billion Tax-Free Piggy Bank, ProPublica, by Justin Elliott (June 24, 2021).
- Consulted with and quoted in Got Alternative Assets in Your IRA? Watch Out., Forbes, by Ashlea Ebeling (March 6, 2020).
- Consulted with for Hedge Fund RenTech Created the Ultimate, Tax-Free IRA Account for Employees, Bloomberg, by Mark Weiss (February 1, 2019).
- Consulted with, edited, and featured in Chapter 8 of Natalie B. Choate’s book, Life and Death Planning for Retirement Benefits (8th Edition) (December 2018).
- Consulted with and quoted in Tax Court Nixes Roth IRA Tax Shelter, (discussion of Tax Court case: Block Builders LLC v. Commissioner), Forbes, by Ashlea Ebeling (August 10, 2017).
- Quoted in Are Taxes Lurking in Your Tax-Free Retirement Account?, The Wall Street Journal, by Laura Saunders (March 10, 2017).
- The Care and Feeding of Large IRAs, Co-Author (with Natalie B. Choate), Trusts & Estates magazine (December 1, 2016). [winner of WealthManagement.com’s 2017 Distinguished Author Award]
- Featured in IRAs Gone Wild: How To Invest In Private Equity, Real Estate, Gold, Forbes, by Ashlea Ebeling (October 19, 2016).
- Quoted in Want to Keep Gold in Your IRA at Home? It’s Not Exactly Legal, The Wall Street Journal, by Laura Saunders (September 2, 2016).
- Substance-over-form doctrine used to nix growth within Roth IRAs, Journal of Accountancy (October 1, 2015).
- Self-directed IRAs – Top Five Complexities for Estate Planning Attorneys, Washington State Bar Association (WSBA) Real Property, Probate & Trust newsletter (April 2014).
- Boom! Boom! Boom! IRS fires three shots across the bow of self-directed IRA investors, WSBA Taxation Law newsletter (March 2014).
- Retirement account invalidated after self-directed IRA-owned LLC pays compensation to IRA owner (Ellis v. Commissioner case review), Journal of Financial Service Professionals (January 2014).
- Self-Directed IRAs: A Tax Compliance Black Hole, Journal of Accountancy (October 1, 2013).
- Top 3 Reasons to Talk to a Tax Attorney Before Forming a Self-Directed IRA or IRA LLC, Estate & Business Planning Blog by WealthCounsel (April 9, 2013).
- Roth IRA + Legacy Trust: A match made in tax-free heaven, Puget Sound Business Journal (March 15, 2013).
- Mitt Romney’s Huge IRA Raises Questions for Advisors, Financial Planning magazine (October 1, 2012).
- Self-directed IRAs pose challenges in estate planning, Puget Sound Business Journal (March 2012).
- IRA Pan(dem)ic?!?, Speaker, ACTEC Employee Benefits Meeting (Virtual – October 7, 2021)
- 10 Things Tax Attorneys Should Know About Self-Directed IRAs, Speaker, 2019 Annual WSBA Taxation Seminar (Seattle, WA – June 28, 2019)
- Self-Directed IRAs: The IRS Is Paying Attention, Are You?, Speaker, Washington Society of CPAs – Pacific Tax Institute Conference (Seattle, WA – October 29, 2018)
- The Care and Feeding of Self-Directed IRAs, Speaker, Estate Planning Council of Portland (Portland, OR – September, 19, 2018)
- Self-Directed IRAs: A Legal and Tax Quagmire, Speaker, The 37th Annual Tax and Estate Planning Forum (San Diego, CA – October 27, 2017).
- The Care and Feeding of Self-Directed IRAs, Speaker, Estate Planning Council of Seattle (Seattle, WA – September, 20, 2017)
- Review of “The Care and Feeding of Large IRAs” article, Guest Speaker, ACTEC Employee Benefits Committee meeting (Seattle, WA – June, 17, 2017)
- Self-Directed IRAs: Tax and Estate Trapdoors Abound, Dallas Estate Planning Council (Dallas, TX – January 5, 2017)
- Drafting IRA Trusts, National Business Institute (June 20, 2016).
- Self-Directed IRA investing: Fortune or Folly?, Bloomberg BNA webinar (June 10, 2015).
- Self-Directed IRAs and other interesting retirement plan developments, 59th Annual Estate Planning Seminar (Seattle, WA – October 31, 2014).
- Real Estate within Self-Directed IRAs: Trick or Treat?, CalCPA 2014 Real Estate Conference (San Francisco, CA – October 29, 2014).
- Self-Directed IRAs: Problems, Problems Everywhere… So Why Should You Care?, 2014 WSBA Real Property, Probate and Trust Midyear Meeting & Conference (June 8, 2014).
- Nontraditional Retirement Account Investing Using Self-Directed IRAs, Society of Financial Service Professionals “Arizona Institute” (Phoenix, AZ – January 28, 2014).
- Beneficiary Designations: Blunders and Planning, Washington Planned Giving Counsel (March 2012).
- Master of Laws in Taxation (LL.M.), University of Washington School of Law
- Law degree (JD), Seattle University School of Law (cum laude)
- Undergraduate degree (BS), University of Washington
- Estate Planning Council of Seattle, Member
- Washington State Bar Association (Sections: Taxation; Real Property, Probate and Trust)
- Seattle Children’s Hospital Legacy Advisor
Example Client Feedback:
- “I was so pleased to discover a skilled tax attorney willing to provide personalized 1:1 service, beginning with a thorough upfront IRA/LLC education session addressing my unique circumstances. But the genuine benefit of working with you has been your responsiveness overall, not only to my initial inquiry but to the inevitable questions that emerge over time. I have no doubt that the speed, accuracy and quality of the guidance I’ve received has far surpassed that available elsewhere. I’m in your debt.” –James McClurg, Shoreline, WA
- “Warren is not only professional, but courteous and friendly, speaking to you with respect and understanding. I have the greatest confidence in him and would highly recommend his excellent services to anyone.” –Bob Bishop, Indian Trail, NC
- “Warren Baker and his team have been excellent to work with! I found Warren and his team to be just like his blogs – very clear, informative, timely, and professional.” –Joe Beno, Austin, TX
- Additional reviews on Avvo.com.