Capitol Blvd Boise, Idaho


New Associate Attorney - Jeremy Younggren

Jeremy YounggrenJeremy Younggren is an associate attorney who joined the Firm in October 2017. Before joining Sandra L. Clapp & Associates, P.A., Mr. Younggren worked for two years as a Staff Attorney for the Honorable Jonathan Medema of the Fourth Judicial District. Mr. Younggren also previously interned with the Idaho Conservation League, and the Idaho Attorney General’s Office. Mr. Younggren graduated from the University of Idaho College of Law in May 2014 and was admitted to practice in Idaho the following October. He received a Bachelor of Arts from the College of Idaho, graduating with a History Major, Classics Minor, and Archaeology Minor.


Sandra L. Clapp Quoted in CNBC Article

Attorney Sandra L. Clapp, of Sandra L. Clapp & Associates is quoted in the CNBC article The 5 Biggest Estate-Planning Blunders by Shelly Schwartz.

The 5 Biggest Estate-Planning Blunders"Estate-planning blunders are costly and common.  Any number of oversights can leave you vulnerable in the event you become incapacitated. Others can seriously compromise the amount your heirs will inherit when you die" reports Schwartz. 

The five biggest estate-planning blunders:

  1. Picking poorly
  2. Leaving your IRA to your estate
  3. Forgetting to update beneficiaries
  4. Failing to sign a health-care directive
  5. Leaving a living trust unfunded

Schwartz goes on to quote Sandra L. Clapp and others regarding the importance of estate-planning.

"I could tell you horror story after horror story," said estate-planning attorney Sandra Clapp, of Sandra L. Clapp & Associates in Eagle, Idaho. One of her clients, she said, made the critical mistake of giving his girlfriend partial control of his assets during his lifetime. Unbeknownst to him, she had promptly transferred ownership of a significant portion of his estate to herself. The man's will named his children as beneficiaries, but there was little left to distribute when he died. Once it's discovered, it's usually too late if the assets are already spent or transferred out of jurisdiction," Clapp said.

 "If you don't create an estate plan, you're letting the courts decide how to divide your assets, which may not reflect your wishes." -Sandra Clapp, estate-planning attorney, Sandra L. Clapp & Associates

Read MoreREAD MORE . . .

New Staff Member - Christa Smith

Christa Smith was hired in August 2010 as our Office Receptionist. Her prior work experience includes management of pool activities at the Boise Family YMCA.  She also holds a degree in medical transcription.  She is a devoted mother of six children and is married to Adam Smith.    

2010 Repeal of the Federal Estate Tax

Effective January 1, 2010, the federal estate tax and generation skipping transfer (GST) tax are repealed for the year 2010 unless congress enacts further changes.  If no further changes are adopted, the federal estate and GST tax will return on January 1, 2011, with a $1,000,000 estate tax exemption (which is significantly reduced from the $3,500,000 exemption that was in effect in 2009).  It is unknown if congress will attempt to adopt retroactive changes to the estate tax or if retroactive estate tax imposition would be found to be unconstitutional.   Each state may continue to have a separate estate or inheritance tax, although Idaho has not adopted such laws.


Mountain States Lawyers Magazine
Selects Sandra L. Clapp
SuperLawyer in Idaho for 2009

Sandra L. Clapp has been named by Mountain States Lawyers magazine as one of the top attorneys in Idaho for 2009. Only five percent of the lawyers in the state are named by Super Lawyers.

The selections for Super Lawyers are made by Law & Politics, a division of Key Professional Media, Inc. of Minneapolis, Minn. Each year, Law & Politics undertakes a rigorous multi-phase selection process that includes a statewide survey of lawyers, independent evaluation of candidates by Law & Politics’ attorney-led research staff, a peer review of candidates by practice area, and a good-standing and disciplinary check.

Law & Politics publishes Super Lawyers magazines across the country. In addition to the magazines, Law & Politics publishes newspaper inserts and magazine special sections devoted to Super Lawyers. In 2009, Super Lawyers will reach more than 13 million readers.

Super Lawyers was first published in Minnesota in 1991. William White, attorney and founding publisher, remains the publisher today. Law & Politics is owned by attorney Vance Opperman, the former president of West Publishing.

Super Lawyers can be found online at, where lawyers can be searched by practice area and location.


1025 S. Bridgeway Place Suite 180
PO Box 2660
Eagle, Idaho 83616

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