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Overview

Larry is client centric.  He is driven to provide clients with timely, practical and effective guidance on tax and business legal matters.

Larry's practice focuses on tax planning and advice, tax controversy and business transactions. He regularly advises clients in structuring mergers and acquisitions, joint ventures and other business transactions.

Larry is a past Chair of the Oregon State Bar Taxation Section.  He was the long term Chair of the Oregon Tax Institute and is currently a member of the Board of Directors of the Portland Tax Forum.  Larry is an Expert Contributor to Thomson Reuters Checkpoint Catalyst.  He is a Fellow in the American College of Tax Counsel.

Larry publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation.  In addition, he regularly speaks at national, regional and local tax institutes, including the NYU Tax Institute, the Florida Tax Institute, the Portland Tax Forum and the Oregon Tax Institute.

Larry was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit, recognizing him for professionalism, reputation, leadership, and service to the tax community and the community at large.

Professional Activities

  • Fellow, American College of Tax Counsel
  • Expert Contributor, Thomson Reuters Checkpoint Catalyst
  • Chair, Tax Section, Oregon State Bar, 2011-2012; Vice Chair, 2010-2011
  • Member, Tax Section Executive Committee, Oregon State Bar, 2005-2012
  • Adjunct Professor, Corporate Taxation, Northwestern School of Law of Lewis & Clark College, 2005-present
  • Chair, Oregon Tax Institute, 2008-2009, 2011-2012, 2012-2013, 2013-2014
  • Secretary, Tax Section, Oregon State Bar, 2009
  • Treasurer, Tax Section, Oregon State Bar, 2008
  • Member, Tax Section, Oregon State Bar, 1987-present
  • Member, Tax Section, Washington State Bar Association, 1987-present
  • Member, Tax Section, American Bar Association, 1987-present

Community Activities

  • Member, Board of Directors, Portland Tax Forum, 2010-present
  • Member, Board of Directors, Robison Jewish Home, 1990-1994
  • University Club of Portland Membership Committee, 2005-2006
  • Recognition for Outstanding Service as a Member of the Board of Trustees of Robison Jewish Home, 1994
  • Viking Merit Award for Outstanding and Dedicated Service to Portland State University, 1993
  • Member, Board of Directors, Oregon Business for Oregon Kids, 1990-1996
  • Member, Board of Directors, Albertina Kerr Centers for Children, 1987-1992

Blog Posts

Blog Posts

News & Insights

Speaking Engagements

  • Speaking Engagement
    New York, NY, 7.27.17
  • Speaking Engagement
    New York, NY, 10.22.17-10.27.17
  • Speaking Engagement
    San Francisco, CA, 11.12.17-11.17.17
  • Speaking Engagement
    Portland, OR, 6.14.17
  • Speaking Engagement
    Seattle, WA, 3.23.17
  • Speaking Engagement
    Portland, OR, 12.21.16
  • "Entity Classification - Another Look At the Check-The-Box Regulations," New York University 75th Institute on Federal Taxation
    Speaking Engagement
    San Diego, CA, 11.17.16
  • "Entity Classification - Another Look At the Check-The-Box Regulations," New York University 75th Institute on Federal Taxation
    Speaking Engagement
    New York, NY, 10.27.16
  • "Another Look at Worker Classification - Employee vs. Independent Contractor," IRS Tax Practitioners Forum
    Speaking Engagement
    Portland, OR, 10.24.16
  • "Another Look At Worker Classification - Employee vs. Independent Contractor," Oregon Society of Certified Public Accountants, Business & Industries Annual Seminar
    Speaking Engagement
    Portland, OR, 10.14.16
  • “Measure 97 – What Does It Mean to You?” U.S. Trust Luncheon Presentation
    Speaking Engagement
    Portland, OR, 9.20.16
  • Speaking Engagement
    New York, NY, 7.28.16
  • “The Complete Anatomy of a Q Sub Election – Not Just the Nuts and Bolts”, OSB Taxation Section
    Speaking Engagement
    Portland, OR, 6.23.16
  • "The Complete Anatomy of a Qualified Subchapter S Election – Not Just the Nuts and Bolts", Oregon Society of Certified Public Accountants Annual Real Estate Tax Conference
    Speaking Engagement
    Portland, OR, 6.15.16
  • "Employee vs. Independent Contractor – Worker Classification", Florida Tax Institute
    Speaking Engagement
    Tampa, FL, 3.30.16
  • "The Continuing Evolution of Circular 230," Washington State Bar Association Tax Section Annual Conference
    Speaking Engagement
    Seattle, WA, 12.15.15
  • "Current Developments in Tax Law," Portland State Tax Practitioners Institute
    Speaking Engagement
    Portland, OR, 11.17.15
  • "The Complete Anatomy of a Q Sub Election - Not Just the Nuts and Bolts," 74th Institute on Federal Taxation
    Speaking Engagement
    San Francisco, CA, 11.15.15
  • "The Complete Anatomy of a Q Sub Election - Not Just the Nuts and Bolts," 74th Institute on Federal Taxation
    Speaking Engagement
    New York, NY, 10.25.15
  • "The Continuing Evolution of Circular 230," Annual Meeting, National Society of Accountants
    Speaking Engagement
    Vancouver, B.C., 8.20.15
  • "1031 Exchanges," 2015 Oregon Society of Certified Public Accountants Annual Real Estate Conference
    Speaking Engagement
    Portland, OR, 6.17.15
  • "How Tax Lawyers Can Work With CPAs & Other Tax Advisors," Oregon State Bar Tax Section (New Tax Lawyer Committee)
    Speaking Engagement
    Portland, OR, 5.20.15
  • "What A Business Lawyer Needs to Know About Drafting Partnership Agreements/Choice of Entity," Northwestern School of Law, Lewis & Clark College
    Speaking Engagement
    Portland, OR, 4.10.15
  • "Circular 230," Oregon State Bar
    Speaking Engagement
    Portland, OR, 1.15.15
  • "Recent Cases and Rulings," Portland State University Tax Practitioners Institute
    Speaking Engagement
    Wilsonville, OR, 12.3.14
  • Speaking Engagement
    San Diego, CA, 11.16.14
  • "Circular 230," Mid Valley Tax Forum
    Speaking Engagement
    Salem, OR, 11.4.14
  • Speaking Engagement
    New York, NY, 10.19.14
  • "Recent Developments in the World of IRC Section 1031 Exchanges," Oregon Society of Certified Public Accountants Annual Real Estate Tax Conference
    Speaking Engagement
    Portland, OR, 6.18.14
  • "Recent Developments in the World of S Corporations" and "Reasonable Compensation," Hawaii Association of Public Accountants, Annual Conference
    Speaking Engagement
    Maui, HI, 6.12.14
  • "Recent Developments in the World of 1031 Exchanges" and "Worker Classification," National Association of Public Accountants, Annual Conference on Emerging Tax Issues
    Speaking Engagement
    Las Vegas, NV, 5.5.14
  • "Recent Developments, including Cases, Rulings and Legislation," Portland State University Tax Institute
    Speaking Engagement
    Wilsonville, OR, 12.11.13
  • Speaking Engagement
    Multnomah Athletic Club, Portland, OR, 12.5.13
  • "Recent Developments, including Cases, Rulings and Legislation," Portland State University Tax Institute
    Speaking Engagement
    Portland, OR, 12.3.13
  • Speaking Engagement
    San Francisco, CA, 11.20.13
  • "Recent Developments, including Cases, Rulings and Legislation," Portland State University Tax Institute
    Speaking Engagement
    Eugene, OR, 11.13.13
  • Speaking Engagement
    New York, NY, 10.23.13
  • "S Corporations", Mid Valley Tax Forum
    Speaking Engagement
    Salem, OR, 9.24.13
  • "Recent Developments In The World Of S Corporations," Oregon State Bar Tax Section
    Speaking Engagement
    Portland, OR, 5.16.13
  • "Recent Tax Cases & Rulings," PSU Tax Practitioner Institute
    Speaking Engagement
    Wilsonville, OR, 12.11.12
  • "Recent Tax Cases & Rulings," PSU Tax Practitioner Institute
    Speaking Engagement
    Portland, OR, 12.4.12
  • "Recent Tax Cases & Rulings," PSU Tax Practitioner Institute
    Speaking Engagement
    Eugene, OR, 11.13.12
  • "S Corporations Update," IRS Tax Practitioners Forum
    Speaking Engagement
    Portland, OR, 11.2.12
  • "Taxation of S Corporations," OSCPA IRS/Practitioners Tax Forum
    Speaking Engagement
    Portland, OR, 11.2.12
  • "Recent Developments in the World of S Corporations," Eugene Springfield Tax Association
    Speaking Engagement
    Eugene, OR, 4.24.12
  • "Recent Development in the World of S Corporations," 2011 Portland State University Tax Practitioners Institute
    Speaking Engagement
    Wilsonville, OR, 12.13.11
  • "Recent Development in the World of S Corporations," 2011 Portland State University Tax Practitioners Institute
    Speaking Engagement
    Portland, OR, 12.6.11
  • "Recent Development in the World of S Corporations," 2011 Portland State University Tax Practitioners Institute
    Speaking Engagement
    Eugene, OR, 11.8.11
  • "What Makes LL.M Programs Different From Each Other?" Oregon State Bar Taxation Section
    Speaking Engagement
    Portland, OR, 10.29.11
  • "Development of a Tax Lawyer," University of Florida Tax Forum
    Speaking Engagement
    Gainesville, FL, 9.16.11
  • "Developments in the World of S Corporations," Tax Section, Oregon State Bar Salem, Mid-Valley Tax Forum
    Speaking Engagement
    Salem, OR, 7.19.11
  • "State Residency-Planning Opportunities," Garvey Schubert Barer Tax Roundtable
    Seminar
    Garvey Schubert Barer, Portland, OR, 5.17.11
  • "Employee vs. Independent Contractor: Another Look at Worker Classification," 33rd Annual Convention, Transportation Intermediaries Association
    Speaking Engagement
    Orlando, FL, 4.7.11
  • "2011 Tax Update," Garvey Schubert Barer Tax Roundtable
    Seminar
    Garvey Schubert Barer, Portland, OR, 2.15.11
  • "Employee vs. Independent Contractor: Another Look at Worker Classification," Oregon Society of Enrolled Agents
    Speaking Engagement
    Portland, OR, 2.15.11
  • "Employee v. Independent Contractor: Another Look at Worker Classification," Oregon Society of Certified Public Accountants (OSCPA) State & Local Tax Conference
    Speaking Engagement
    Portland, OR, 1.7.11
  • "Recent Rulings and Cases," Portland State University Tax Institute
    Speaking Engagement
    Wilsonville, OR, 12.13.10
  • "Developments in the World of S Corporations," Garvey Schubert Barer Tax Roundtable
    Speaking Engagement
    Garvey Schubert Barer, Portland, OR, 12.7.10
  • "Recent Rulings and Cases," Portland State University Tax Institute
    Speaking Engagement
    Portland, OR, 12.1.10
  • "Recent Rulings and Cases," Portland State University Tax Institute
    Speaking Engagement
    Eugene, OR, 11.15.10
  • "Taxation of S Corporations," Oregon Society of Certified Public Accountants (OSCPA)
    Speaking Engagement
    Portland, OR, 11.1.10
  • "Development in the World of S Corporations," Tax Section, Oregon State Bar
    Speaking Engagement
    Portland, OR, 10.14.10
  • "Health Care Reform: Understanding the Impact on Your Client’s Bottom Line," Garvey Schubert Barer Tax Roundtable
    Seminar
    Garvey Schubert Barer, Portland, OR, 9.21.10
  • Speaking Engagement
    Embassy Suites Hotel Portland Airport, Portland, Oregon, 6.11.10
  • "Recent Developments in the World of IRC 1031 Exchanges," Oregon Society of Certified Public Accountants (OSCPA) Real Estate Tax Conference
    Speaking Engagement
    Portland, OR, 6.11.10
  • "Employee v. Independent Contractor – Worker Classification," Garvey Schubert Barer Tax Roundtable
    Seminar
    Garvey Schubert Barer, Portland, OR, 5.17.10
  • "Interesting 2009 Income Tax Cases and Rulings," Portland State University Tax Institute
    Speaking Engagement
    Wilsonville, OR, 12.8.09
  • "Interesting 2009 Income Tax Cases and Rulings," Portland State University Tax Institute
    Speaking Engagement
    Portland, OR, 12.4.09
  • "Interesting 2009 Income Tax Cases and Rulings," Portland State University Tax Institute
    Speaking Engagement
    Eugene, OR, 11.17.09
  • "Taxation of S Corporations," Oregon Society of Certified Public Accountants
    Speaking Engagement
    Portland, OR, 9.23.09
  • "Recent Developments in the World of IRC §1031 Exchanges," Oregon State Bar Real Estate and Land Use Section
    Speaking Engagement
    Portland, OR, 6.11.09
  • "Recent Developments in the World of IRC §1031 Exchanges," Oregon Society of Certified Public Accountants
    Speaking Engagement
    Portland, OR, 5.27.09
  • "Recent Developments in the World of IRC §1031 Exchanges," Oregon Society of Enrolled Agents
    Speaking Engagement
    Portland, OR, 4.21.09
  • "1031 Exchanges," Oregon Society of Certified Public Accountants, IRS Tax Practitioners Forum
    Speaking Engagement
    Embassy Suites Hotel Portland Airport, Portland, OR, 10.31.08
  • "What Non-Tax Attorneys Need to Know: Tax Implications of Using LLCs," Oregon State Bar Annual Business Law Section Conference
    Speaking Engagement
    Oregon Convention Center, Portland, OR, 10.24.08
  • "Circular 230," Oregon Society of Enrolled Agents Annual Meeting
    Speaking Engagement
    Kennedy School, Portland, OR, 10.21.08
  • "Taxation of S Corporations - Not Just the Nuts and Bolts," Oregon Society of Certified Public Accountants
    Speaking Engagement
    OSCPA Center, Beaverton, OR, 9.17.08
  • "Tax Savings Through 1031 Exchanges," Oregon Society of Certified Public Accountants
    Speaking Engagement
    Crowne Plaza, Lake Oswego, OR, 6.25.08
  • "1031 Exchanges and Timber Transactions," Forest Products Conference
    Speaking Engagement
    Hilton Eugene & Conference Center, Eugene, OR, 6.9.08
  • "Recent Developments in the World of 1031 Exchanges," Oregon and Washington Tax Institute
    Speaking Engagement
    W Hotel, Seattle, WA, 5.1.08
  • "Recent Developments in 1031 Exchanges," Northwest Tax Institute
    Speaking Engagement
    Grand Wailea Hotel, Maui, HI, 10.22.07
  • "What is New in the World of IRC Section 1031 Exchanges," Multnomah Bar Association Young Lawyers Section
    Speaking Engagement
    Standard Insurance Center, Portland, OR, 10.9.07
  • Tax Savings Through 1031 Exchanges
    Speaking Engagement
    Downtown Athletic Club, Eugene, OR, 9.26.07
  • Taxation of S Corporations - Not Just the Nuts and Bolts
    Speaking Engagement
    Embassy Suites Hotel Portland Airport, Portland, OR, 9.20.07
  • Tax Savings Through 1031 Exchanges
    Speaking Engagement
    Crowne Plaza, Lake Oswego, OR, 6.25.07
  • "Recent Developments in the World of IRC Section 1031 Exchanges," Oregon Society of Certified Public Accountants Real Estate Conference
    Speaking Engagement
    Embassy Suites Hotel Portland Airport, Portland, OR, 6.8.07
  • "New Developments in the World of 1031 Exchanges," Federal Exchange Accommodators Regional Conference
    Speaking Engagement
    Seattle, WA, 2.10.07

Publications

News

Presentations

Presentations

Larry is a frequent lecturer at local, regional and national tax and business conferences for CPAs and attorneys, including:

  • The NYU Tax Institute
  • The Florida Tax Institute
  • The Oregon Tax Institute
  • The Northwest Tax Institute
  • The Portland State University Tax Practitioner's Institute
  • The Portland Tax Forum
  • The Mid Valley Tax Forum
  • The Oregon and Washington Tax Institute
  • The Oregon State Bar Annual Broadbrush Taxation Conference
  • The Eugene Springfield Tax Association
  • The University of Florida Graduate Tax Program
  • The Oregon State Bar Tax Section Meeting
  • Transportation Intermediary Association Annual Conference
  • The Oregon Society of Certified Public Accountants Forest Products Conference
  • The Oregon Society of Certified Public Accountants Annual Real Estate Conference
  • The IRS Tax Practitioner's Forum
  • The Oregon State Bar Annual Real Estate Conference
  • The Federation of Exchange Accommodators National and Regional Conferences
  • The Medical Group Management Association Annual Conference
  • The Oregon Society of Certified Public Accountants Annual State and Local Tax Conference

Admissions

  • Oregon, 1984
  • U.S. District Court, District of Oregon, 1984
  • Washington, 1985
  • U.S. Tax Court, 1991

Education

University of Florida College of Law, LL.M., Taxation, 1987

  • Research Fellow, 1986-1987

Willamette University College of Law, J.D., cum laude, 1984

Portland State University, B.S., Business Administration, cum laude, 1981

Honors | Recognitions

  • 2015 Recipient of the Oregon State Bar Tax Section Award of Merit
  • Named by peers to The Best Lawyers in America©  in the area of Tax Law, 2009-2017 
  • Named by peers as a "Super Lawyer" in Oregon Super Lawyers magazine, 2006-2016
  • Voted by peers to receive "Best of the Bar" Award in Taxation from Portland Business Journal, 2005
  • American Institute of Certified Public Accountants Outstanding Instructor for courses on 1031 Exchanges, 1994-1995
  • Martindale-Hubbell AV/5.0 Peer Review Rated

 

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