Eric Kodesch is on the Executive Committee of the International Law Section of the Oregon State Bar and authored an alert on its website titled “Oregonians May Not Have to Addback the Federal Deduction for the Deemed Repatriation Despite Oregon Department of Revenue Guidance Stating Otherwise.” In the article, Kodesch describes how an Oregon statute relied on by the Oregon Department of Revenue for an addback of the federal deduction allowed on the 2017 deemed repatriation does not require the addback.