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Business & Corporate Law
Divorce & Family Law
Estate Planning, Trusts & Probate
Pulling Away From The Fiscal Cliff: An article summarizing the estate tax and gift tax implications of the American Taxpayer Relief Act of 2012 Oregon Inheritance Tax: The 2011 Oregon Legislature gives, and takes away, benefits through its change to the Oregon Inheritance Tax structure. Read the full article for an explanation of the Legislature’s changes to inheritance tax on estates. Real Estate Gifts & Potential Tax Pitfalls: Families are taking advantage of favorable tax laws for 2011 and 2012 by making real estate gifts part of their financial planning. However, tax payers who have recently made, or are contemplating making a gift of real estate to a family member, may unwittingly expose themselves to taxes, penalties, and the misery of an audit if they fail to report these gifts to the IRS. The Unexpected Oregon Inheritance Tax: Article outlining how Congress resolved the question of federal estate tax for 2011. Wills vs. Revocable Living Trusts: A brief summary regarding the difference between a Will and a Revocable Living Trust, the benefits of both and the downsides to each.
School & Public Entity Law
2011 Legislative School Law Update: The 2011 Legislative Session concluded on June 30, 2011, just a few days after a flurry of bills was passed impacting school districts, ESDs and charter schools. Bills having the most immediate impact are summarized here.
Workers’ Compensation & Torts Defense
Vanilla or Chocolate? The Flavors of Workers’ Compensation Coverage in Oregon: Oregon law requires all employers to protect employees by providing workers’ compensation coverage, either with carrier-insurance (the ‘vanilla’ fully-insured employer) or as a self-insured employer (the ‘chocolate’ self-funded option).