Philip J. Carstens

Foster Pepper PLLC

$ $$$

3rd Avenue 1111
Seattle 98101 WA US

Philip Carstens has more than 40 years of experience advising clients on a wide array of complex business matters including mergers, reorganizations, acquisitions and other financial transactions.

He is recognized as one of the nation’s most experienced attorneys in the design and implementation of employee stock ownership plans (“ESOPs”) and other plans governed by ERISA. Philip was selected as a “Best Lawyer” in the Tax category in the 2010 U.S. News & World Report and has been listed in The Best Lawyers in America for Tax Law since 1995.


  • LL.M., Taxation, New York University School of Law, 1974
  • J.D., University of San Francisco School of Law, 1973
  • B.A., Seattle University, 1970


  • Washington, 1973
  • Idaho, 2003
  • Oregon, 2003


  • American Bar Association, Member
  • Spokane County Bar Association, Member
  • NW Chapter of The ESOP Association, Officer/Director
  • Legislative and Regulatory Committee of The ESOP Association, Member


  • Foster Pepper PLLC, Member, 2015-Present
  • Lukins & Annis, PS


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3rd Avenue 1111
Seattle 98101 WA US
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Broadway 42
New York 10006 NY US