William O. Etter

William O. Etter

Billy is a tax attorney whose practice focuses primarily on transactional business matters and estate planning. He represents organizations in the design, implementation and operation of Employee Stock Ownership Plans (“ESOPs”). In addition, Billy counsels clients on business entity formation choices, including the tax issues involved with S-Corporations, LLCs and Partnerships. Billy’s estate planning practice includes advising clients in estate planning and probate law, as well as probate litigation. He advises representatives in the administration of wills and trusts, represents beneficiaries in disputed wills and trusts and the drafting and negotiation of TEDRA agreements.


  • Spokane Scholars Foundation, Board, 2011-Present
  • Spokane Public Library Foundation, Advisory Board, 2015-2018
  • Spokane Salvation Army, Advisory Board, 2011-2018
  • Spokane County Bar Association (SCBA), Member
  • Young Lawyer’s Division, SCBA, Board, 2011-2015
  • Washington State Bar Association (WSBA), Member
  • Real Property, Probate and Trust Section, WSBA, Executive Committee, 2017-2019

BusinessEmployee Stock Ownership PlansEstate PlanningTax


Tel: 509.777.1611Fax: 509.777.1616


Rising Star, Washington Super Lawyers, 2014-2019


LL.M., Taxation, New York University School of Law, 2010

J.D., University of Arizona, Rogers College of Law, 2009

  • Certificate in International Trade and Business Law

B.A., University of Washington, 2004

Bar Admissions

Washington, 2010


Foster Pepper PLLC, Member, 2019-Present

Witherspoon Kelley

  • Shareholder, 2015-2019
  • Associate, 2010-2015

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