Email this page Print this page Print to PDF

Eric

Eric J. Kodesch

Shareholder

Eric Kodesch counsels clients on a wide array of federal income tax, and state and local tax issues in both transactional and litigation matters, including general business planning, structuring investments to obtain opportunity zone benefits, financial transactions, trust taxation, executive compensation and choice of entity issues. Eric also assists clients with payroll protection program (PPP) loan issues and other CARES Act issues.

For state and local matters, Eric assists clients with obtaining tax incentives such as property tax exemptions for new investments and in resolving audits, even when litigation is necessary. He provides experience for navigating these friendly or adversarial situations. Eric also regularly represents clients in the Oregon Tax Court in controversies involving Oregon corporation excise tax and property tax. His representative experience in this space includes:

State taxation of international transactions;
Oregon commercial activity tax (CAT);
The gross proceeds-based minimum tax;
Property taxation of centrally assessed businesses;
Public Law No. 86-272 and nexus;
Consolidated returns and unitary accounting;
Statute of limitations; and
Business/nonbusiness income.

For international transactions, Eric provides guidance to help clients structure cross-border transactions and comply with domestic and global tax regulations. He delivers clarity to an otherwise confusing array of anti-deferral and other rules. Eric’s representative experience in this space includes:

Planning for foreign investment by U.S. entities and U.S. investment by foreign entities;
Use of opportunity zone investments to eliminate or minimize impact of Foreign Investment in Real Property Tax Act (FIRPTA);
Compensation issues for employees of U.S. employers working abroad and employees of foreign employers working in the U.S.;
Guidance for anti-inversion rules;
Tax plan assistance for immigrating to the U.S.;
Compliance with foreign bank account reporting (FBAR) requirements and the IRS’s streamlined program for resolving issues;
Interpreting and applying income tax treaties and social security tax treaties;
Applicability of special tax rules for sales of U.S. real property interests by non-U.S. entities; and
Expatriation of U.S. individuals.

Experience

Oregon Supreme Court

Conway, Inc. v. Dept. of Rev. *
Case No. S060141Oregon Supreme Court
Summary judgment for Conway, Inc. that the ORS 317.090 minimum tax can be paid with tax credits. The Oregon legislature prospectively changed ORS 317.090 to prevent the use of tax credits.
D.E. Shaw Renewable Investments, et al. v. Dept. of Rev.
Case No. S069563Oregon Supreme Court
Summary judgment for the Department of Revenue that the Department’s supervisory authority over the Oregon property tax system does not include the ability to correct the assessment roll for centrally assessed property where the parties agree to facts indicating a likely error. The Department has this authority for locally assessed property.
Tektronix Inc. v. Dept. of Rev. *
Case No. S060912Oregon Supreme Court
Summary judgment for Tektronix that gross receipts and gain from the sale of goodwill and other self-created intangibles are excluded from the numerator and the denominator of the Oregon sales factor.
Northwest Natural Gas Co. v Dept. of Rev. *
Case No. S056384Oregon Supreme Court
Summary judgment for Northwest Natural that its natural gas inventories are exempt from Oregon property tax. The fact that that its property is centrally assessed by the Department, rather than locally assessed by the applicable county, does not impact the inventory exemption.

Oregon Tax Court – Regular Division

Oracle Corp. v. Dept. of Rev.
Case No. 5340Oregon Tax Court
In initial proceedings in which Lane Powell was not involved, the court ruled that a controlled foreign corporation’s Subpart F income included in a shareholder’s income is not a “gross receipt” of the shareholder for Oregon sales factor purposes, because the shareholder did not actually receive a distribution. On reconsideration, the court agreed with Oracle that gross receipts are based on the shareholder’s method of accounting so that Subpart F income is a gross receipt for Oregon sales factor purposes.
EAN Holdings, LLC v. Dept. of Rev.
Case No. 5337Oregon Tax Court
Summary judgment for the Department of Revenue that bulk purchases of vehicles by a car rental company to rent to customers are purchases at retail, so the Oregon vehicle use tax applies to vehicles purchased outside of Oregon and used in Oregon.
ABC Inc. v. Dept. of Rev.
Case No. 5431Oregon Tax Court
Serving as local counsel, Eric formulated and helped develop the winning argument, which was based on the text of the Oregon statute that incorporates the Joyce rule. The court granted ABC Inc.'s motion for partial summary judgment that each member of a unitary group joining in an Oregon consolidated return determines its contribution to the numerator of the group’s Oregon sales factor based on the UDITPA method applicable to the member. In other words, the interstate broadcaster rules that apply to ABC Inc. do not apply to the unitary affiliates that operate Disney theme parks and hotels.
Cook v. Dept. of Rev. *
Case No. 5298Oregon Tax Court
Partial summary judgment in favor of Cook that a nonresident’s total Oregon-source income from flow-through entities is the sum of the Oregon-source income amounts determined at the entity level. There is no flow-through of income subject to apportionment and apportionment factors, with Oregon-source income determined at the Oregon nonresident level.
Stancorp Financial Group Inc. v. Dept. of Rev. *
Case No. 5039Oregon Tax Court
Summary judgment in favor of Stancorp Financial Group Inc. that dividends paid by an insurance subsidiary that are eliminated in the computation of federal taxable income remain eliminated in the computation of Oregon taxable income.
US West Inc. and Subsidiaries v. Dept. of Rev. *
Case No. 4896Oregon Tax Court
Summary judgment in favor of the Department upholding the Department’s method of divvying a net operating loss carryover among former members of a federal consolidated group following a spin-off.
Dept. of Rev. v. U-Haul Co. of Oregon *
Case No. 4799Oregon Tax Court
Summary judgment in favor of the Department that IRC § 162(k) prevented a deduction for any of the indemnification payments made by a corporation to directors with respect to a lawsuit brought by other shareholders.

Oregon Tax Court – Magistrate Division

Breeding v. Dept. of Rev. *
Case No. 240424NOregon Tax Court
Settlement reached without a decision by the court.
Solopower v. Multnomah County Assessor *
Case No. 170325NOregon Tax Court
Settlement reached without a decision by the court.
Carlisle Roofing Systems, Inc. v. Dept. of Rev. *
Case No. 170374NOregon Tax Court
Settlement reached without a decision by the court.
Kerwin v. Dept. of Rev. *
Case No. 140017COregon Tax Court
Settlement reached without a decision by the court.
Kimberly-Clark v. Dept. of Rev. *
Case No. 130029DOregon Tax Court
Settlement reached without a decision by the court.

* Denotes experience at a previous firm

Professional Experience

Stoel Rives LLP, Partner (2005-2018)

Katten Muchin Rosenman LLP (2002-2005)

Community Involvement

American Bar Association, Tax Section, State & Local Tax Executive Committee (2023-Present)

Oregon State Bar

Tax Section
- Legislative and Department of Revenue Liaison Subcommittees
International Law Section

Thought Leadership

September 25, 2024News
Kodesch Quoted in Bloomberg Article ‘Delta, PacifiCorp Cases Question if Oregon's Tax Laws Outdated’
In the News
August 15, 2024News
The Best Lawyers in America© 2025 Recognizes 128 Lane Powell Attorneys
Awards & Honors
August 18, 2023Publication
Does Washington’s Capital Gains Excise Tax Reduce Taxable Gain?
Tax Legal Update
August 17, 2023News
The Best Lawyers in America© 2024 Recognizes 123 Lane Powell Attorneys
Awards & Honors
July 13, 2023Publication
Washington Capital Gains Tax: Checklist of Factors Relevant to a Taxpayer’s Domicile
Tax Legal Update
June 29, 2023Publication
Moore or Less (Tax): U.S. Supreme Court Action Signals Need for Protective Refund Claims for IRC § 965 Inclusions
Tax Legal Update
June 22, 2023Event / CLE
Startups & Emerging Companies Summer Series – Growing Your Business the Right Way
Lane Powell | Portland, Oregon
December 23, 2021Publication
Oregon Tax Court Rejects Oregon Department of Revenue’s Position on the Sales Factor Impact of the 2017 Deemed Repatriation
Tax Legal Update
October 6 - December 8, 2021Event / CLE
'Best Practices for Best Employers™' Webinar Series
Lane Powell | Virtual
November 17, 2021Event / CLE
New Strategies for Managing Remote Workers During the Pandemic Era (Part Two)
Lane Powell 'Best Practices For Best Employers™' Webinar Series | Virtual
November 12, 2021Publication
Employee Retention Credit Set to End Early
COVID-19 Resource
November 1, 2021Publication
IRC § 1202 and Build Back Better — The Halloween Edition
Tax Legal Update
October 13, 2021Publication
Summary of COVID EIDL Terms and Eligibility Requirements
COVID-19 Resource
September 27, 2021Publication
SBA Dramatically Expands Disaster Loans Under the COVID EIDL Program
COVID-19 Resource
August 31, 2021Publication
IRS Supercharges the Employee Retention Credit for Businesses That Use Part-Time Employees While Congress Considers Repeal for the Fourth Quarter of 2021
COVID-19 Resource
August 13, 2021Publication
Oregon Adopts Tax Deduction Workaround for Oregon Income Taxes Attributable to Partnership and S Corporation Income
Tax Legal Update
July 2, 2021Publication
SBA to Withdraw Uncertainty Certification Questionnaire
COVID-19 Resource
June 30, 2021News
Kodesch Quoted in ProPublica Article ‘This Company Got a $10 Million PPP Loan, Then Closed Its Plant and Moved Manufacturing Jobs to Mexico’
In the News
April 5, 2021Publication
IRS Guidance for the Employee Retention Credit Punishes PPP Borrowers for Not Including Nonpayroll Costs in PPP Loan Forgiveness Application
COVID-19 Resource
March 24, 2021Publication
Restaurant Revitalization Fund: Newest Addition to the List of SBA Stimulus Programs
COVID-19 Resource
March 18, 2021Publication
Employee Retention Credit Just Got Even Better Under The American Rescue Plan Act of 2021!
COVID-19 Resource
March 16, 2021Publication
Hitting the 'Reset' Button on Paid Leave Under the American Rescue Plan
COVID-19 Resource
February 25, 2021Event / CLE
What the Biden Administration Means for Startups
Lane Powell & Geekwire | Virtual
February 18, 2021Publication
Portland Metro and Multnomah County, Oregon Implement New Income Taxes
Tax Legal Update
February 17, 2021Event / CLE
The Employee Retention Credit, Second Draw PPP Loans, and the Deductibility of Forgivable Costs
Oregon State Bar Taxation Section | Virtual
February 1, 2021Publication
2020 Tax Ballot Measures: Portland Area Voters Prefer Taxes Targeted at the 'Wealthy' Over Taxes with a Broader Base
Thomson Reuters Journal of Multistate Taxation and Incentives
January 29, 2021Publication
The Uncertainty Certification and Second Draw PPP Loans
COVID-19 Resource
January 25, 2021Event / CLE
#WeGotThisWA Series: Employee Retention Tax Credit
Seattle Metropolitan Chamber of Commerce | Virtual
January 22, 2021Publication
SBA Guidance for PPP Loan Forgiveness Incorporates Changes From the Year‑End 2020 Recovery Bill
COVID-19 Resource
January 19, 2021Publication
Employee Retention Credit: Summary of Key Changes for 2020 and 2021
COVID-19 Resource
January 11, 2021Publication
SBA Issues Guidance for PPP Changes in the Year-End 2020 Recovery Bill
COVID-19 Resource
January 4, 2021Publication
Employee Retention Credit Materially Expanded by the CAA21
COVID-19 Resource
December 23, 2020Publication
Congress Again Modifies Paycheck Protection Program Loans to Make Full Forgiveness Easier to Obtain and More Beneficial
COVID-19 Resource
October 15 - December 17, 2020Event / CLE
'Best Practices for Best Employers™' Webinar Series
Lane Powell | Virtual
December 14, 2020News
Kodesch Quoted in Taxnotes Article 'Lawsuit Challenges PPP Questionnaire for High-Dollar Borrowers'
In the News
December 10, 2020Publication
New PPP Loan FAQ About the Loan Necessity Questionnaire Fails to Resolve Ambiguity About Whether the SBA Will Use Hindsight to Assess the Uncertainty Certification
COVID-19 Resource
December 9, 2020Publication
SBA's PPP Questionnaire (Form 3509) Challenged by Construction Trade Association
COVID-19 Resource
December 9, 2020Publication
PPP Provisions in the Bipartisan Emergency COVID Relief Act of 2020
COVID-19 Resource
November 23, 2020Publication
Impact of COVID-19 on Oregon Property Taxes: Property Owners Unlikely to See Significant Property Tax Relief Despite Drop in Real Market Value
Thomson Reuters Journal of Multistate Taxation and Incentives
November 19, 2020Publication
The IRS Doubles Down on Its No Double Dipping Rule: No Deduction for Otherwise Deductible Payments Reasonably Expected to Result in PPP Loan Forgiveness
COVID-19 Resource
November 12, 2020Event / CLE
What Business Steps Employers Need to Do Now to Survive COVID-19
Lane Powell 'Best Practices For Best Employers™' Webinar Series | Virtual
November 12, 2020Publication
PPP Forgiveness and Expense (DIS?) Allowance: Notice 2020-32
COVID-19 Resource
November 12, 2020Publication
Portland, Oregon Area Voters Approve County Personal Income Tax and Reject Proposed Payroll Tax
Tax Legal Update
November 4, 2020Publication
New Uncertainty About the Uncertainty Certification: SBA’s Draft Questionnaires for PPP Loans Over $2 Million
Bloomberg Tax
November 2, 2020News
Kodesch Quoted in Taxnotes Article ‘PPP Borrowers May Need to Explain Themselves in New Forms’
In the News
October 23, 2020News
Kodesch Quoted in Law360 Article, ‘5 Tax Ballot Measures To Watch On Election Day’
In the News
October 13, 2020Publication
SBA Muddies the Waters by Issuing Complicated Reporting Requirements for Ownership Changes of a PPP Borrower
COVID-19 Resource
October 12, 2020Publication
SBA Replaces ‘EZ’ With ‘S’ to Streamline PPP Loan Forgiveness Application for Many Borrowers
COVID-19 Resource
September 11, 2020Publication
Confusion for ‘Owner-Employees’ Remains — How Are Owner-Employees Treated for the FTE Ratio in a PPP Loan Forgiveness Application?
Bloomberg Tax
August 31, 2020Publication
Notwithstanding IRS Guidance for Employers Electing to Defer Withholding of the Employee Portion of Social Security Tax, Our Advice Remains the Same: Tread Carefully
COVID-19 Resource
August 28, 2020Event / CLE
Practicing on the Border: Construction Law in Washington and Oregon
Clark County Bar Association Construction Law Section | Webinar
August 26, 2020Publication
SBA Provides De Minimis Threshold on PPP Forgiveness Limits for Owner-Employees — But Fabricates New Limits on Related Party Rent and Mortgage Interest Payment
COVID-19 Resource
August 26, 2020News
Kodesch Quoted in Taxnotes Article ‘More Guidance, More Problems for PPP Borrowers’
In the News
August 25, 2020Event / CLE
Applying for PPP Loan Forgiveness Via Loan Forgiveness Portal: Application Process and Calculations, Which Application to File and Impact of Furloughing on Loan Forgiveness
MyLawCLE | Webinar
August 18, 2020Publication
SBA Approves Third Party Fees, Vision and Dental Benefits for PPP Loans FAQs 50 and 51
COVID-19 Resource
August 17, 2020Publication
SBA Issues 23rd IFR That Details Appeals Process for Businesses That Disagree With SBA’s PPP Loan Forgiveness Decision
COVID-19 Resource
August 14, 2020Publication
Oregon's New Corporate Activity Tax: Impact of Agent Exception on Construction Contractors (And Election Update for Portland, Oregon Area)
Thomson Reuters Journal of Multistate Taxation and Incentives
August 11, 2020Publication
How Employers Should Implement the President’s Payroll Tax Relief for Employees
COVID-19 Resource
July 24, 2020News
Horowitz and Kodesch Quoted in Taxnotes Article ‘Early PPP Forgiveness Application Process Still Vexes Companies’
In the News
July 22-24, 2020Event / CLE
Indirect State Tax
Council On State Taxation | Webinar
July 14, 2020Publication
Loan Forgiveness for Payroll Costs for Owner-Employees
Bloomberg Tax
July 2, 2020Publication
Did Congress Say the PPP Loan Deadline Was June 30? It’s Now August 8
COVID-19 Resource
July 1, 2020Publication
SBA Guidance Provides That PPP Borrowers Can Apply Early for Forgiveness — but Doing So May Not Be Wise or Prudent
COVID-19 Resource
June 30, 2020Publication
Post-PPPFA: SBA Stays the Course for Business-Friendly Interpretations in Statutory Reductions in PPP Loan Forgiveness and Non-statutory Limits on Forgiveness for Owner Payroll Costs
COVID-19 Resource
June 29, 2020Publication
Don’t Overlook the Other PPP Certification: Buy American!
COVID-19 Resource
June 15, 2020Publication
PPP Loan Forgiveness No Longer Bars Payroll Tax Deferral
COVID-19 Resource
June 11, 2020Publication
SBA Revises Interim Final Rules to Conform with the PPPFA
COVID-19 Resource
June 10, 2020Publication
Headcount and Compensation Reductions Have a Lesser Impact in PPP Loan Forgiveness With New Tripling of 'Covered Period'
COVID-19 Resource
June 9, 2020Event / CLE
Paycheck Protection Program Update
ThinkTech Hawaii | Webinar
June 5, 2020Publication
Congress (Inadvertently?) Minimizes $100K Salary Cap and SBA’s Limitations on ‘Employee-Owners’ and the Self-Employed
COVID-19 Resource
June 4, 2020Publication
PPPFA Passes the Senate: 60/40 replaces 75/25 With a Twist
COVID-19 Resource
June 3, 2020News
Horowitz and Kodesch Quoted in Taxnotes Article ‘Navigating Changes in an Already Complicated PPP Process’
In the News
June 1, 2020Publication
PPP Modifications One Step Closer to Becoming Law
COVID-19 Resource
June 1, 2020Publication
PPPs, PEOs, Temps and Forgiveness
COVID-19 Resource
June 1, 2020Publication
Which PPP Rules Apply to Me?
COVID-19 Resource
May 28, 2020Publication
Portland, Oregon Area Voters Approve New One Percent Personal and Business Net Income Taxes
Tax Legal Update
May 28, 2020Publication
PPP Loan Forgiveness: SBA Invents New Limits on ‘Owner-Employees’
COVID-19 Resource
May 28, 2020News
Kodesch Quoted in Puget Sound Business Journal Article ‘A Math Error May Explain Why Many PPP Loans Will Fall Short of Forgiveness. But There Are Fixes.’
In the News
May 27, 2020Publication
The Yellow Brick Road to PPP Loan Forgiveness: New Interim Final Rule Supplements Favorable Guidance Provided in the Loan Forgiveness Application
COVID-19 Resource
May 26, 2020Publication
Checks and Balances – SBA Loan Review and Lender Responsibilities
COVID-19 Resource
May 22, 2020Publication
Did We Say Eight Weeks? Congress Reconsiders Key PPP Terms in More Alphabet Soup Bills ⁠— PPFA, PPP DEALS and RESTART
COVID-19 Resource
May 20, 2020Event / CLE
PPP Loan Updates
The Jewish Federations of North America | Webinar
May 19, 2020Publication
Employee Count for PPP Loan Eligibility Includes All Employees, Not Only Employees Whose Place of Principal Residence Is in the US
COVID-19 Resource
May 19, 2020News
Horowitz, Kodesch and Pyle Quoted in Taxnotes Article ‘More PPP Loan Forgiveness Guidance Needed, AICPA Says’
In the News
May 18, 2020Publication
The SBA's PPP Loan Forgiveness Application Provides Much Needed Clarity
COVID-19 Resource
May 15, 2020Publication
The SBA Again Extends Deadline to Review Uncertainty Certification
COVID-19 Resource
May 15, 2020Event / CLE
PPP Loan Forgiveness and Certification Considerations
KeyBank | Webinar
May 13, 2020Event / CLE
PPP Loan Forgiveness: What We Know, What We Don’t
WaFd Bank | Webinar
May 13, 2020Publication
SBA Provides a Safe Harbor for PPP Loans Under $2M and No-Questions-Asked Return Policy for Loans Over $2M
COVID-19 Resource
May 11, 2020Publication
Employee Retention Credit Available for Businesses That Repay Their PPP by May 14
COVID-19 Resource
May 11, 2020Publication
Certification About the Uncertainty of Current Economic Conditions
COVID-19 Resource
May 8, 2020Publication
Employees of US Businesses and Foreign Businesses Are Counted the Same
COVID-19 Resource
May 6, 2020Publication
The SBA Extends Deadline to Review Uncertainty Certification
COVID-19 Resource
May 5, 2020Publication
Run It Back — Maximizing PPP Loan Forgiveness
COVID-19 Resource
May 5, 2020Publication
PPP Game Rules Change Again With the Sixth Interim Final Rule: Disbursements
COVID-19 Resource
May 1, 2020Publication
No Double Dipping: No Deduction for Otherwise Deductible Payments Made With Forgiven PPP Loan Proceeds (Notice 2020-32)
COVID-19 Resource
May 1, 2020Publication
IRS Issues New FAQs for Employee Retention Credit, the CARES Act Relief Provision for Employers Too Big, Too Late or Too Worried About PPP Loans
COVID-19 Resource
April 29, 2020Publication
The 'Laker Effect' Continues: Ongoing Uncertainty With PPP Borrowers’ Uncertainty Certification
COVID-19 Resource
April 27, 2020Publication
Calculating Maximum PPP Loan Amounts Depends on Your Tax Classification
COVID-19 Resource
April 27, 2020Publication
Counting to 500 Under the PPP
COVID-19 Resource
April 23, 2020Event / CLE
The CARES Act & Other Financial Relief Programs for Senior Living and Care Providers
Lane Powell | Webinar
April 23, 2020Publication
PPP Certification and the Uncertainty Principle — FAQ 31 Retroactively Reduces Uncertainty About ‘Uncertainty’ and the Need for a PPP
COVID-19 Resource
April 22, 2020Publication
PPP Certification – Uncertainty About the Meaning of 'Uncertainty'
COVID-19 Resource
April 21, 2020Event / CLE
#WeGotThisWA Series: What Every Business Should Know about PPP Loan Forgiveness Webinar
Seattle Metropolitan Chamber of Commerce | Webinar
April 20, 2020Publication
Oregon’s New Corporate Activity Tax: Open Questions
Thomson Reuters Journal of Multistate Taxation and Incentives
April 17, 2020Publication
IRS CARES Enough to Give PPP Loan Recipients an Interest-Free Loan From Continued Deferral of the Employer Portion of the Social Security Tax
COVID-19 Resource
April 14, 2020Publication
Every Business That Received a Payroll Protection Program Loan (PPP Loan) CARES About Forgiveness
COVID-19 Resource
April 13, 2020Publication
PPP Affiliation Not What it Used to Be
COVID-19 Resource
April 8, 2020Publication
SBA Provides Much Needed Guidance for PPP Loans
COVID-19 Resource
March 30, 2020Publication
Congress Also CARES About Self-Employed Individuals
COVID-19 Resource
March 30, 2020Publication
Affiliation Under the CARES Act PPP Provisions
COVID-19 Resource
March 30, 2020Publication
Who CARES About the Employee Retention Credit When You Have the SBA Loans — You Do, If You Have Too Many Employees for an SBA Loan or the Banks Already Made Loans for the $349B Available for the SBA Loans
COVID-19 Resource
March 28, 2020Publication
Why Everyone CARES About SBA Loans: Paycheck Protection Program and Economic Injury Disaster Relief for ‘Small’ Businesses
COVID-19 Resource
March 28, 2020Publication
Who Really CARES? How the Delayed Payment of Employer Payroll Taxes Will Help Business — Until it Hurts
COVID-19 Resource
March 27, 2020Publication
Oregon Also CARES
COVID-19 Resource
March 25, 2020Publication
Anticipated Provisions in the Relief for Workers Affected by Coronavirus Act
COVID-19 Resource
March 21, 2020Publication
Washington Employers, Others Warned of Potential Liability From Telecommuting
Tax Notes
March 18, 2020Publication
Tax Traps and Opportunities From Employers Requiring Employees to Work From Home
COVID-19 Resource
March 17, 2020Publication
Portland-Area Voters Will Vote on Whether to Adopt One Percent Personal and Business Net Income Taxes
Tax Legal Update
January 10, 2020Publication
Oregon Department of Revenue Issues Temporary Administrative Rules for the Corporate Activity Tax
Tax Legal Update
December 31, 2019Publication
Oregon Treatment of Opportunity Zone Investment
Journal of Multistate Taxation and Incentives
December 30, 2019Publication
Portland Exempts Construction Companies and Contractors From City’s 1% Gross Receipts Tax
Tax Legal Update
September 17, 2019Event / CLE
Oregon Legislative Update
Mid-Valley Tax Forum | Salem, Oregon
August 19, 2019Publication
Oregon’s New Corporate Activity Tax: Open Questions About P.L. 86-272 and Oregon’s Privilege Tax on Sales of New Vehicles
Journal of Multistate Taxation and Incentives
July 30, 2019News
Kodesch Named ‘Legal Influencer for Corporate – US’ by Lexology
Awards & Honors
July 17, 2019Publication
Oregon Amends Recently Enacted Commercial Activity Tax
Tax Legal Update
June 10, 2019Publication
New Oregon Gross Receipts Tax Presents Special Challenges for Construction Projects Located in Oregon
Tax Legal Update
May 23, 2019Publication
Oregon Enacts Gross Receipts Tax
Tax Legal Update
May 20, 2019Publication
Repeal of FIRPTA: New Opportunity Zone Proposed Regulations Clear Procedural Hurdle for Foreign Investors to Sell Real Property Without Paying Tax on Gain
Tax Reform Legal Update
May 14, 2019News
Kodesch Quoted in Law360 Article ‘Standoff Over, Ore. Sens. Give Final OK to Gross Receipts Tax, 2019’
In the News
May 6, 2019Publication
Oregon Supreme Court Finalizes DOR’s Complete Victory in Central Assessment Dispute
Journal of Multistate Taxation and Incentives
May 3, 2019Publication
Oregon House Passes Gross Receipts Tax
Tax Legal Update
April 25, 2019Publication
Oregon Gross Receipts Tax Proposed
Tax Legal Update
April 22, 2019Publication
New Opportunity Zone Proposed Regulations Continue Trend of Taxpayer Friendly Guidance
Tax Reform Legal Update
March 18, 2019News
Kodesch Quoted in Tax Notes Article ‘FIRPTA and Feeder Funds in Opportunity Zones’
In the News
March 15, 2019Publication
Will the IRS Include Brownfields Properties in Its Opportunity Zone Regulations?
Tax Reform Legal Update
March 15, 2019Publication
Overview of the New IRS Partnership Audit Regime
Tax Reform Legal Update
February 27, 2019Event / CLE
Opportunity Zones
NAIOP Washington Chapter Meeting | Seattle
February 1, 2019Publication
Oregon’s Treatment of Federal Deemed Repatriation
Journal of Multistate Taxation and Incentives
January 18, 2019Publication
Portland Revenue Division Proposes Amendments to 1% Gross Receipts Tax on Retail Sales
Tax Legal Update
January 16, 2019Event / CLE
Opportunity Zones
Oregon State Bar Tax Section | Portland, Oregon
January 4, 2019Publication
Repeal of FIRPTA: How Opportunity Zones Allow Foreigners to Invest in US Real Property Without Paying Tax on Future Gain
Tax Reform Update
December 13, 2018Publication
Oregonians May Not Have to Addback the Federal Deduction for the Deemed Repatriation Despite Oregon Department of Revenue Guidance Stating Otherwise
Oregon State Bar International Law Section
November 27, 2018Publication
Proposed IRC § 956 Regulations Fix an Oversight in Federal Tax Reform
Tax Reform Update
November 26, 2018Event / CLE
Opportunity Zones
Seattle Tax Group | Seattle
November 14, 2018Publication
Oregon Department of Revenue Describes Sales Factor Impact of Federal Tax Reform’s Deemed Repatriation
Tax Legal Update
November 9, 2018Publication
Portland Adopts 1% Gross Receipts Tax on Retail Sales by Large Retailers
Tax Legal Update
November 1, 2018Publication
Tax Delayed Is Tax Avoided: Qualified Opportunity Zones Let You Do Both
Tax Reform Update
November 1, 2018News
Kodesch Joins Lane Powell Tax Team
Firm Announcement
February 27, 2018Event / CLE
Tax Cuts & Jobs Act: What It Means and What You Should Know
Seminar | Portland, Oregon
August 9, 2016Event / CLE
Special Report: State Tax Considerations for Sale/purchase of Partnership Interested — Avoiding Traps for the Unwary
Council on State Taxation Pacific Northwest Regional State Tax Seminar | Portland, Oregon
2015Publication
Tax Credits and Abatements
Oregon Real Estate Deskbook
July 19, 2013News
Kodesch Quoted in Bloomberg BNA Tax Management Weekly State Tax Report Article ‘Larger Implications of Con-Way Decision for Companies With Minimum Tax Liability’
In the News
September/October 2011Publication
Revival of Section 1202
Journal of Corporate Taxation
Spring 2011Publication
Taxation of Oregonians Living and Working Abroad
Oregon State Bar Association Taxation Section Newsletter

Practices & Industries

Blockchain & Cryptocurrency
Construction
Corporate, Securities, and M&A
Real Estate
Tax

Education

Columbia Law School, J.D., 2002
- Harlan Fiske Stone Scholar
- Human Rights Law Review, Editor
- Public Interest Law Foundation, Member
George Washington University, B.A., History, summa cum laude, 1998

Admissions

Oregon
New York

Honors

"Legal Influencer," Lexology (2019)

“Oregon Rising Star,” Thomson Reuters, Tax (2013-2016)

Recipient of Portland Kollel’s Young Leadership Award (2011)

Before proceeding, please note: If you are not a current client of Lane Powell PC, please do not include any information in this email that you or someone else considers to be confidential or secret in nature. Prior to the establishment of a lawyer-client relationship, unsolicited emails from non-clients containing confidential or secret information cannot be protected from disclosure.