Stephen J. Klarquist

Email: sklarquist@duffykekel.com
Phone: 503-226-1371

Areas of Practice

Business and tax counsel

Charitable planning and organizations

Estate planning

Probate and trust administration

Real estate

Qualified and Nonqualified Deferred Compensation

 

 

 

Steve’s primary areas of practice include: wills and trusts, estate, gift and generation-skipping tax planning; administration of trusts and estates; individual, partnership and corporate taxation; business law; qualified and nonqualified deferred compensation plans; real property, including conservation easements; charitable planning and taxation of exempt organizations, including private foundations.

Admitted to Practice

Washington, 1993
Oregon, 1985

Education

New York University School of Law, Masters of Law, Taxation, 1987
Northwestern School of Law of Lewis & Clark College, J.D. 1985
Oregon State University, B.S. Economics 1979

Professional Experience

Before joining Duffy Kekel LLP, Steve was a member and shareholder of Zalutsky, Klarquist & Reinhart, P.C., in Portland, Oregon, for 14 years. Prior to that, Steve was a partner of Duffy, Kekel, LLP (then known as Duffy, Kekel, Jones & Bernard, LLP).

Memberships & Activities

Named one of “Portland’s Best Lawyers” in trust and estate law by Portland Monthly, 2006 to present

Selected for inclusion in Best Lawyers in America, 2001 to present.

Member, Oregon and Washington Sections of Estate Planning and Administration, Taxation, Business, Real Property & Probate

Member, Estate Planning Council of Portland, Inc.

Member, Editorial Board, Oregon State Bar Estate Planning and Administration Section Newsletter, 1993 to 2011

Member, Executive Committee, Oregon State Bar Estate Planning and Administration Section, 1999 to 2003.

Publications

Determining Oregon Residency for State Inheritance Tax Purposes, OSB EP&A Section Newsletter, October, 2009

Law Changes Clarify Oregon Inheritance Tax Rules, OSB EP&A Section Newsletter, October, 2003

Funding Formulas for Inheritance Taxes, OSB EP&A Section Newsletter, October, 2003

Governor Kitzhaber Pull the Plug on Inheritance Tax Reconnect, OSB EP&A Section Newsletter, January, 2003

Estate Planning Under the 2001 Tax Act: Planning for the Unpredictable, OSB EP&A Section Newsletter, January 2002

Grantor Trusts: An Old Nemesis Becomes a Friend, OSB EP&A Section Newsletter, April 2001

Estate of Magnin Opens New Planning Opportunities, OSB EP&A Section Newsletter, January 2000

Income Tax Traps for Family Limited Partnerships with Marketable Securities, Oregon State Bar Estate Planning & Administration Section Newsletter, October 1999

Determining Oregon Residency for State Income Tax Purposes, OSB Tax Section Newsletter, January 1999

Avoiding Hazards in Drafting Joint Trusts, Probate & Property Magazine, July/Aug 1999

Gift and Estate Tax Consequences of Joint Trusts, OSB EP&A Section Newsletter, October 1998

Income and Estate Taxation of Wrongful Death Proceeds, OSB EP&A Section Newsletter, July 1997

Service Continues Attacks on Family Limited Partnerships, OSB EP&A Section Newsletter, July 1997

Limited Liability Company Act: Proposed Law Changes, OSB EP&A Section Newsletter, April 1997

The Use of Conservation Easements in Estate Planning: An Overview, OSB EP&A Section Newsletter, January 1997

Structuring the Family Limited Partnership: Avoid the Traps Laid by Section 2704, OSB EP&A Section Newsletter, October 1996

Restrictions on Intra-Family Business Transfers Thawed Under New Estate Freeze Rules, OSB EP&A Section Newsletter, April 1991

AMT Can Reduce (or Eliminate) Benefits of Charitable Gifts, Taxation for Accountants, August 1991