Estate Planning

We prepare wills and trust agreements, including probate-avoidance trusts, for a wide variety of clients, from those of modest wealth needing relatively simple wills or trusts, to those of more substantial means whose assets and goals require complex estate plans. Through careful and sophisticated planning, we assist our clients in achieving their goals at a minimum tax cost.

In addition to traditional estate planning, we advise individuals regarding guardianships, conservatorships, surrogate decision-making issues, long-term care planning, social security and planning for persons with special needs.

Trust and Estate Administration

In the event of death, we advise and assist personal representatives and trustees in the administration and distribution of decedents' estates and trusts, cognizant of the fact that many post-mortem decisions have important tax ramifications. In the event of disputes among heirs and beneficiaries, we are often called upon to handle will contests or litigation involving trusts and estates.

Charitable Planning and Organizations

We frequently advise clients on the benefits and tax consequences of various charitable planning devices, either during their lifetimes or at death, including the establishment of charitable trusts, private foundations, scholarship funds, and other charitable organizations. We also advise charitable organizations regarding steps necessary to establish and maintain their tax-exempt status with the Internal Revenue Service.

Real Estate

The purchase, sale or leasing of real property often raises complex tax questions, in addition to the problems raised by questions of title and financing. Through the use of creative financing techniques and careful review of title and tax considerations, we offer the real estate owner a unique approach to real property law. For example, our firm has been the pioneer in the area of non-simultaneous tax-free "Starker" exchanges, and we continue to strive for novel solutions to complex real estate problems.

Corporations, Partnerships and Limited Liability Companies

The tax laws affecting corporations, partnerships and limited liability companies change on nearly an annual basis, and new developments appear daily. With a client starting a new business, our services often begin with advice on selection of a form of business, including general partnerships, limited partnerships, limited liability partnerships, S corporations, regular C corporations, and limited liability companies. In addition to forming new entities, we have considerable experience in the affairs of ongoing businesses, including financing, contract negotiation and analysis, reorganizations, recapitalizations, liquidations, mergers, and acquisitions.

Taxation

In addition to engaging in tax planning for individuals and business organizations, our emphasis on taxation makes us ideally suited to represent clients engaged in tax disputes with the Internal Revenue Service or with state tax agencies. Although every effort is made to resolve tax controversies at the administrative level, we have extensive experience, and a remarkable track record, litigating tax and other issues in the U.S. Tax Court, the federal District Court, the U.S. Court of Federal Claims, the federal Circuit Courts of Appeals, the Oregon Tax Court, the Oregon Court of Appeals, and the Oregon Supreme Court.

Succession Planning for Family Businesses

Business succession planning involves the orderly transition of ownership and control of a business from the older generation to the younger generation. This can often be a difficult and complex task requiring transfer techniques which are uniquely suited to the business context. We apply various planning tools such as sales, gifts and contractual agreements to promote a smooth transition of business entities between the generations.

Pension, Profit Sharing and Non-Qualified Deferred Compensation

We advise corporations, partnerships, and self-employed individuals on matters relating to the design, adoption, and administration of qualified and nonqualified deferred compensation plans. We also assist clients in the making and carrying out of estate planning decisions relating to their retirement plan benefits.

Timber and Forestry

We have extensive experience with the legal and tax problems faced by timberland owners and forest product manufacturers, and we work closely with professional foresters in matters involving timber valuation for income, estate, and gift tax purposes, as well as timber sales, logging contracts, and forest practices.