Timothy Wachter

Timothy J. Wachter

Timothy J. Wachter

Charitable Planning & Organization, Estate Planning, Probate & Trust Administration

Contact Information:
Phone: 971-244-1827
Email: twachter@duffykekel.com

Tim’s background in tax, business transactions, and family businesses, allows him to provide an integrated estate planning approach to assist clients in meeting their family, business, charitable, and tax planning goals.

Admitted to Practice
Oregon, 1987
Washington, 1990
United States Tax Court

Education
Washington State, B.A., cum laude (Accounting), 1984
Willamette University, College of Law, J.D., cum laude, 1987

Membership & Activities
Fellow, American College of Trust and Estate Council (ACTEC)

Estate Planning Council of Portland

Washington State Bar Real Property, Probate and Law and Taxation Sections

Oregon State Bar Estate Planning and Administration, Taxation, and Elder Law sections

Chair, Executive Committee, Estate Planning and Administration Section, Oregon State Bar Association (2007)

Professional Advisory Council, Community Foundation for Southwest Washington

Advisory Board, MIKE (Multicultural Integrated Kidney Education)

Selected for inclusion in Best Lawyers in America, Trust and Estates (2007-Present) and Tax Law; Recognized as 2019 “Lawyer of the Year” for Tax Law in Portland, Oregon and as 2022 “Lawyer of the Year” for Trust and Estates in Portland, Oregon

Listed in Oregon Super Lawyers, estate planning and probate (2007-present)

Listed in Chambers High Net Worth Guide, Private Wealth Guide – Oregon (2019-present)

Rated AV Preeminent by Martindale–Hubbell (2002-present)

Publications
Editor, Oregon Statutory Time Limitations, Chapter 6, Elder Law; Survival of Actions; Decedents’ Estates; Trusts., Oregon State Bar (2016 revision)

Author, Administering Trusts in Oregon, Chapter 5, Trustee Duties, Powers and Liabilities, Oregon State Bar (2007 and 2016 revision)

Author, Administering Oregon Estates, Chapter 8, Rights of Interested Persons, Oregon State Bar (2012 revision)

Vanessa Usui

Vanessa A. Usui

Vanessa A. Usui

Charitable Planning & Organizations, Estate Planning, Probate & Trust Administration, Real Estate, Tax Dispute Resolution, Transfer and Income Tax

Contact Information:
Phone: 971-244-1843
Email: vusui@duffykekel.com

Vanessa focuses her practice on estate and tax planning, probate, trust administration, charitable giving and organizations, and tax controversies. She assists clients in developing their estate and business succession plans with an eye towards tax efficiency and business continuity.

She also represents individuals, estates, and businesses in disputes with the Internal Revenue Service and the Oregon Department of Revenue. She has experience representing clients throughout the dispute process – from audit, to appeals, and even in litigation if necessary.

Admitted to Practice
Oregon
Washington
Federal District Court for the District of Oregon
United States Tax Court
Court of Federal Claims

Education
Lewis & Clark Law School, J.D., magna cum laude
Reed College, B.A.

Membership & Activities
Partnership for Safety and Justice – Board of Directors, 2018-present

Oregon Estate Planning & Administration Newsletter Editorial Board, Member

Basic Rights Oregon – Board of Directors, 2008 – 2017

Steven Nicholes

Steven A. Nicholes

Steven A. Nicholes

Agriculture, Business Counsel, Charitable Planning, Estate Planning, Probate & Trust Administration, Real Estate, Tax Dispute Resolution

Contact Information:
Phone: 971-244-1811
Email: snicholes@duffykekel.com

Steve graduated from Oregon State University with a degree in Business Administration and worked for two years as the comptroller of a small company in Eastern Oregon before attending law school. That business background led Steve to pursue an advanced degree in taxation after law school on his way to becoming a tax attorney. Steve’s background in business, combined with the advanced training he received in taxation, enables him to assist his clients not only with their tax and estate planning needs, but also with their charitable, business and real estate matters. Steve has substantial experience establishing and structuring limited liability companies (LLC’s) for his clients, and in structuring Section 1031 tax-deferred exchange transactions.

Admitted to Practice
Oregon, 1980
Washington, 2002
United States Tax Court

Education
University of Florida, LL.M (Taxation), 1981
Gonzaga University, J.D., 1980
Oregon State University, B.A., 1975

Professional Experience
Duffy Kekel LLP, 1981 to present

Representative Board of Directors Memberships:
– Clark Foundation 1995 to present
– Sisters of St. Mary of Oregon Foundation 1999 – 2009
– Coaster Theater Foundation 1985 – present
– St. Thomas More Church Administrative Council 2000 – 2015

Membership & Activities
Loss Prevention Subcommittee, Section of Taxation, Oregon State Bar Chair, January 1995 – 2005, Member since 1989

Committee on Partnerships and Unincorporated Business Organizations, Business Law Section, American Bar Association

Committee on S Corporations, Section of Taxation, American Bar Association Planning Committee, Advising the Small Business, Oregon State Bar, 1995

Speaker, Current Developments in Section 1031 Exchanges, Eugene – Springfield Tax Forum, 1995

Speaker, Pitfalls in Estate Administration; Oregon State Bar Professional Liability Fund, 1994

Speaker, Estate Planning for Retirement Benefits, Estate Planning Council of Southern Nevada, 1991

Publications
Author, Federal Estate Tax Chapter, Administering Oregon Estates, Oregon State Bar Publications, 1983 to present

Author, Estate and Gift Tax Certainty – Are we There Yet?, In Brief, Oregon State Bar Professional Liability Fund, 2011

Author, Estate Tax System in Limbo, In Brief, Oregon State Bar Professional Liability Fund, 2010

Author, Attorneys as Section 1031 Exchange Accommodators, In Brief, Oregon State Bar Professional Liability Fund; December, 1996

Author, Timing is Critical When Appealing a Department of Revenue Determination, In Brief, Oregon State Bar Professional Liability Fund, 1994

Author, New Regulations Govern Tax Deferred Property Exchanges, In Brief, Oregon State Bar Professional Liability Fund, 1991

Melissa May

Melissa A. May

Melissa A. May

Estate Planning, Charitable Planning, Probate & Trust Administration

Contact Information:
Phone: 971-244-1828
Email: mmay@duffykekel.com

Melissa advises clients regarding tax-efficient transfers of their assets to their family members and other beneficiaries. Her practice focuses on estate planning and the administration of estates and trusts. She also advises nonprofit organizations and their founders and funders.

Admitted to Practice
Washington, 2020
Oregon, 2013
District of Columbia, 2007
Florida, 2011 (inactive)
Virginia, 2001 (inactive)

Education
Washington and Lee University School of Law, J.D., cum laude, 2001
Auburn University, B.S., cum laude, 1998

Professional Experience
Adjunct Professor of Law, Lewis and Clark Law School
Estate Planning Seminar (2022, 2019)
Estate and Gift Tax (2017)
Private practice (2003 – Present)

Professional Activities & Memberships
Oregon State Bar Client Security Fund
Chair (2022)
Member (2019 – Present)
Oregon State Bar Estate Planning and Administration Section,
Executive Committee member (2022 – Present)
Member (2013 – Present)
Oregon Law Commission Notarial Acts Work Group, Member (2019-2020)
Estate Planning Council of Portland, Member
Member of the Nonprofit Organizations and Real Estate and Land Use Sections of the Oregon State Bar

Community Activities
Trustee, Albertina Kerr Centers Foundation, Inc., Portland, Oregon (2021 – Present)
Governing Board of Directors member, Albertina Kerr Centers, Inc., Portland, Oregon (2016 – 2021)

Publications
Charitable Trusts Chapter, Oregon State Bar, Administering Trusts in Oregon, 2018
Dealing with Contraband in Oregon Estates and Trusts, Oregon State Bar Estate Planning & Administration Section Newsletter, January 2018. Co-author.

Speaking Engagements
Oregon State Bar CLE, Basic Estate Planning and Administration, 2021
Small Estates Start to Finish
Oregon State Bar CLE, Advanced Estate Planning and Administration, 2020
The Joint Trust in Oregon: A Square Peg in a Round Hole? (Co-presenter)
Oregon State Bar CLE, Advanced Estate Planning and Administration, 2019
Your Frenemy, the Grantor Trust
Oregon State Bar CLE, Basic Estate Planning and Administration, 2018
Fundamentals of Planning with Life Insurance

Mitchel Cohen

Mitchel Cohen

Business Counsel, Charitable Planning, Estate Planning, Mergers & Acquisitions, Probate & Trust Administration, Tax Dispute Resolution

Contact Information:
Phone: 971-244-1812
Email: mcohen@duffykekel.com

Mitch’s practice focuses on Federal, state and local income, excise, gift and estate tax, including related business matters, estate planning and probate. He assists clients in structuring business transactions with an eye to minimizing tax effect. He represents taxpayers before the Internal Revenue Service and state and local tax authorities in audits and appeals, and in obtaining tax ruling letters, including from the IRS National Office in Washington, D.C. He assists clients with the organization and operation of charitable and other nonprofit organizations. He prepares simple and complex wills and trusts, assists clients with estate tax reduction strategies, and prepares estate, gift and generation-skipping transfer tax returns. He advises condominium and other homeowner associations on the special income tax treatment of such organizations. He has represented Alaska Native Corporations and Native American Tribes and has particular expertise in the special income tax rules and issues faced by ANCs.

Admitted to Practice
District of Columbia
Oregon
Washington
United States Supreme Court
United States District Court, District of Oregon United States Tax Court

Education
LL.M., New York University, 1977

Graduate Editor, Tax Law Review (1976-1977)

J.D., Gonzaga University, 1976, magna cum laude Editor, Gonzaga Law Review (1975-1976)

B.A., Colgate University, 1973

Memberships & Activities
Oregon State Bar Association: Member, Sections on Taxation (Executive Committee, 1986-1990) and Estate Planning

American Bar Association: Member, Sections on Taxation and Real Property, Probate and Trust Law

Western States-IRS Liaison Committee: Member, 1995-2016; Secretary (2001 & 2011), Vice Chair (2002 & 2012), Chair (2003 & 2013)

Estate Planning Council of Portland, Inc.

Portland Tax Forum: Member, Board of Directors, 2010 – Present

Publications
Tenancy in Common – An Alternative to Partnerships or LLCs, Oregon State Bar, Vol. 1 Advising Oregon Businesses Ch. 7 (2017) (Co-autho

Representative IRS Rulings Obtained for Clients
IRS Chief Counsel Memo. (ILM) 201013036 (11/10/09) – income tax basis of Alaska Native Claims Settlement Act land (first commercial development

IRS Chief Counsel Memo. (ILM) 200949038 (8/3/09) – income tax deduction

IRS Private Ruling 200147013 (7/7/01) – deduction vs. capital expenditure

IRS Private Ruling 200027019 (4/5/00) – tax status of Indian Tribe

IRS Private Ruling 9522051 (3/3/95) – trust income taxation

IRS Private Ruling 9049041 (12/7/90) – estate and generation-skipping transfer taxes IRS Private Ruling 8417001 (10/12/83) – timber depletion

Astrid Brouillard

Astrid S. Brouillard

Astrid S. Brouillard

Business Counsel, Charitable Planning, Estate Planning, Probate & Trust Administration, Real Estate

Contact Information:
Phone: 971-244-4010
Email: abrouillard@duffykekel.com

Astrid joined Duffy Kekel in 2020. Her practice includes estate planning, estate and trust administration, charitable organizations, business law, and real estate law.

Admitted to Practice
Washington, 2022
Oregon, 2016
New York, 2013

Education and Experience
U.S. Navy, Judge Advocate General’s Corps, 2012-2016
University of Minnesota Law School, J.D., 2012
Colorado College, B.A., 2006

Memberships & Activities
Estate Planning and Administration Section, Oregon State Bar, Member
Multnomah Bar Association, Member
Lieutenant Commander, U.S. Navy Reserves, Judge Advocate General’s Corps (2017 – 2021)
Lawyers for Literacy Steering Committee Member, SMART Reading
Foster Volunteer, One Tail at a Time PDX

Jessica Baggenstos

Jessica Baggenstos

Charitable Planning, Estate Planning, Probate & Trust Administration

Contact Information:
Phone: 971-244-1834
Email: jbaggenstos@duffykekel.com

Jessica focuses her practice on estate planning and administration,
business succession planning and charitable giving. In estate planning, Jessica works with clients whose estate range from modest to high net worth. Jessica enjoys getting to know her clients and assisting them in developing an estate plan that is appropriate for their situation. She has experience with sophisticated estate planning techniques, including insurance trusts, grantor retained annuity trusts, charitable trusts and sales to grantor trusts. Jessica also works with charitable organizations. She has helped clients form private foundations and has advised charitable organizations on a range of matters.

Jessica has spoken on estate and gift tax and fiduciary income tax
topics at meetings of the American Bar Association and the District of Columbia Bar Association. Jessica was selected as a Fellow for the American Bar Association’s Section of Real Property, Trust and Estate Law Fellows Program for 2012-2014. She continues to be involved with the leadership of the ABA Real Property Trust and Estate Law Section and is currently an Acquisitions Editor for the Real Property, Trust and Estate Journal and a Vice Chair of the Charitable Organizations Group.

Admitted to Practice
Oregon, 2011
California, 2006 (inactive)
District of Columbia, 2008 (inactive)

Education
Georgetown University Law Center, LL.M. (Taxation, with Certificate in Estate Planning), with distinction, 2008
Boston College Law School, J.D., cum laude, 2005
University of Notre Dame, B.A., magna cum laude, 2000

Professional Experience
Prior to joining Duffy Kekel, Jessica was an associate at Venable LLP in Washington, DC. Jessica’s experiences before entering private practice include an internship with the US Congress Joint Committee on Taxation and a clerkship at the District of Columbia Probate Court.

Memberships & Activities
Executive Committee Member, Taxation Section, Oregon State Bar

Member, Estate Planning and Administration Section, Oregon State Bar

Sections on Taxation and Real Property, Trusts and Estates, American Bar Association