Author Archives: epcwa2013

Generation-Skipping Transfer Tax 5/17/2022

Carol Wachter
Tax Managing Director

Carol has over 20 years’ experience in Private Wealth, focusing on tax compliance and consulting for high net worth individuals, families, shareholders and executives. This experience includes individual, fiduciary, estate and gift tax compliance and consulting. Carol also serves private foundations and public non-profit organizations.  Carol has served her entire career in Portland, where she has held a variety of roles, including office WIN leader and lead tax recruiter. Carol is a founder of the Deloitte Pacific Northwest Family Office Forum, which brings together family office personnel from Oregon and Washington to discuss family office issues.

Craig L. Janes
Partner, Washington National Tax
National Director of Estate, Gift and Trust Services

Craig has more than 36 years of professional practice (22 in his role as National Director) designing and implementing strategies that achieve the personal and charitable objectives of many of the firm’s most wealthy clients. He has developed specific expertise in post mortem planning, fiduciary income taxation and estate administration including negotiations with the IRS and state agencies in closing complex estates.  Craig is a frequent speaker and author on various topics including new technical developments in the estate, gift and trust area, generation-skipping taxation, family limited partnerships, grantor retained annuity trusts, transfer tax valuations, and estate and gift tax return risk management. Craig together with his colleague Laura Peebles, wrote Portfolio 822-3rd, Estate and Gift Tax Returns and Audits for Tax Management, publisher of the BNA Estate, Gifts, and Trusts Portfolios.

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How to Blend Art, Collectibles, and NFTs into Your Financial Planning Strategy 4/19/2022

Wendy S. Goffe is a partner with the law firm of Stoel Rives LLP, Seattle, Washington, with 30 years of experience counseling clients on estate planning issues.  She has been named one of “The Best Lawyers in America” for trusts and estates (2007–2022), Super Lawyers for estate planning and probate, nonprofit organizations (2003–2021), and top 50 women lawyers (2006–2019, 2021), top 100 lawyers (2008–2014, 2018, 2021).  She has been listed in Chambers High Net Worth Guide (Private Wealth Law – Washington) (2016–2021), and is a Fellow of the American College of Trust and Estate Counsel (ACTEC), chair of the ACTEC Family Law Task Force, and a member of the ACTEC Digital Property Committee.  She is an Accredited Estate Planner® (Distinguished) as awarded by the National Association of Estate Planners.  Her experience includes advising clients on probate and trust administration, estate and gift taxation, charitable and nonprofit organizations, family-owned business succession, and issues concerning unmarried couples.  She has also worked extensively with private collectors, artists, artist foundations, museums, and art dealers, who seek legal counsel relating to the creation, destruction, purchase, sale, consignment, auction, ownership, financing, loan, authentication, export/import, display, reproduction, insurance, taxation, storage, charitable and noncharitable gifting, restitution, and recovery of fine art and other creative work. 

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Economic & Capital Markets Overview 01/18/2022

Andrew Hagerty joined Columbia Trust Company in 2016 and has over 17 years of experience in wealth management. As portfolio manager for our Oregon and Southwest Washington clients, he manages investments for families, trusts, non-profits and local municipal retirement plans.

Andrew holds the Certified Investment Management Analyst (CIMA) designation. Raised in Oregon, he earned his B.S. in finance from the University of San Francisco and M.B.A. in finance and international business from Marylhurst University.

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Creating a Holistic Financial & Estate Plan for Families with Special Needs Loved Ones 02/15/2022

Alisha was born and raised in Southern Oregon and has called Portland, Oregon, home since 2002. She is a graduate of Portland State University, has earned a Chartered Special Needs Consultant designation from the American College of Financial Services, and currently lives in Southeast Portland with her two daughters, Lily and Ashlynn, who has a Quadriplegic Cerebral Palsy diagnosis. Alisha’s 20+ years of experiences as a parent of a special needs child drive her passion to advocate for families with special needs children. As Managing Partner at Abeona Group, she is able to focus completely on helping clients navigate the complex process of holistic special needs planning, easing parent fears of how their loved one will be supported in the future.

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The Secret Lives of Powers of Appointment (10/19/2021)

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Christopher Cline is the President and CEO of Riverview Trust Company, headquartered in Vancouver Washington.  Chris has spent 14 years in the trust and asset management field, and the previous 17 years as an estate planning attorney, helping ultra-high net worth families and private businesses meet their estate planning and succession needs. He is the author of seven volumes on various estate planning topics. He is a Fellow of the American College of Trust and Estate Counsel and is a nationally recognized speaker.

The Human Side of Business Succession (11/16/2021)

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Joshua E. Husbands is a partner in Holland & Knight’s Portland office and a member of the firm’s Private Wealth Services Group. He often serves as outside general counsel for private companies and their owners, representing clients in an array of business, tax, philanthropy, business succession and estate planning matters, including business reorganizations, acquisitions and divestitures. He frequently writes and speaks on business, tax, life insurance and asset protection matters concerning businesses and high-net-worth individuals.

Washington (State and Federal) Tax Update 9/21/2021

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Dan Eller assists clients with tax and business law issues in both transactions and controversies. His transactional practice emphasizes choice of entity and formation, mergers and acquisitions, real property development, foreign bank account and asset reporting, and tax-exempt entity formation, qualification and operation. On the controversy side, Dan has handled a wide variety of tax collection and controversy matters, both federally and at the state level in Oregon and Washington. He has litigated cases before both the United States Tax Court and the Oregon Tax Court, where he formerly clerked for the Hon. Henry C. Breithaupt.

Since the enactment of Oregon’s Corporate Activity Tax (“CAT”) in 2019, Dan has been at the forefront of the implementation of this new tax. Dan is a frequent speaker on the CAT. Additionally, with Alee Soleimanpour Dan has co-authored a number of articles on CAT developments, both from the Oregon Department of Revenue and the Oregon Legislature. For more on the CAT, please refer to those articles here. To be added to our email list of CAT updates, please contact Dan at deller@schwabe.com. Dan is an Adjunct Professor at Lewis and Clark Law School and an Adjunct Instructor in the School of Business Administration at Portland State University. 

Ties, Taxes, and the Future of Estate Planning 1/19/2021

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M. John Way brings a unique perspective to tax and estate planning law.  With a background working as Assistant Public Defender and later as a consultant in the corporate world, John approaches each client’s legal issue with the heart of an advocate and the mind of a businessman.

He advises private business owners throughout the entire business lifecycle from formation, operation and growth, through eventual transition out of the business, whether by sale, reorganization or liquidation. Tackling all phases of wealth preservation and estate planning, he creates customized strategies for the most complex situations.  John also represents clients in their dealings with the IRS and state and local taxing authorities, including the Washington Department of Revenue.  

John is an Adjunct Professor at the University of Washington’s School of Law, ‎teaching in the Masters in Taxation program. He is the current Vice Chair of the American Bar Association Real Property Trust and Estate Section’s Elder Law and Special Needs Planning Group, a Past President of the South Puget Sound Estate Planning ‎Council, a Fellow with the American Bar Foundation and a former City Council ‎Member.

Guests may attend at no cost.

What’s In/What’s Out in 1031 1/21/2020

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Toija (“Toy-uh”) Beutler, Owner of Beutler Exchange Group, LLC,graduated from Lewis and Clark Law School and joined the Oregon State Bar in 1982.  After leaving private practice she began her 1031 career in 1992.  Toija teaches classes on the various aspects of 1031 to investors, real estate professionals, tax advisors, and attorneys.