Professionals
503.553.3114 
503.226.0259 
Larry Brant is the chair of the firm's Tax and Benefits Practice Group and co-chair of the firm's Business Practice Group. He is a past managing director of the firm's Portland office, and served as a member of the firm's Executive Committee. His practice focuses on tax and transactions.
Mr. Brant publishes articles on various tax issues, including IRC § 1031 exchanges, taxation of S corporations, and choice of entity. He is a frequent lecturer at local, regional and national tax and business conferences for CPAs, attorneys and 1031 exchange accommodators, including speaking on numerous occasions at the Oregon Tax Institute, the Northwest Tax Institute, Portland State University's Tax Practitioner's Institute, the Oregon and Washington Tax Institute, the Oregon State Bar Annual Broadbrush Taxation 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, and the Oregon Society of Certified Public Accountants Annual State and Local Tax Conference.
Professional Activities
- Chair, Tax Section, Oregon State Bar, 2011-2012; Vice Chair, 2010-2011
- Member, Tax Section Executive Committee, Oregon State Bar, 2005-2011
- Adjunct Professor, Corporate Taxation, Northwestern School of Law of Lewis & Clark College, 2005-present
- Chair, Oregon Tax Institute, 2008-2009
- 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
Publications
- "Tax and Legal Aspects of Merging LLCs," Garvey Schubert Barer Legal Update, November 2011.
- "U.S. Royalties vs. Services Income for Non-U.S. Citizens: A Hole-in-One or a Bogey?," Garvey Schubert Barer Legal Update, July 2011.
- "Form 1099 Reporting: Two Burdensome Rules Repealed, But Some Traps Remain," Garvey Schubert Barer Legal Update, May 2011.
- "Employee vs. Independent Contractor," The Oregon Certified Public Accountant, May/June 2011.
- "Preparing for FATCA Compliance," Garvey Schubert Barer Legal Update, April 22, 2011.
- "Washington's First Tax Amnesty Program," Garvey Schubert Barer Legal Update, January 2011.
- "Health Care Reform: Understanding the Impact On Your Clients’ Bottom Line," Garvey Schubert Barer Publication, September 21, 2010.
- "The Husband-Wife Qualified Joint Venture Filing Option: Proper Social Security and Medicare Crediting and Simplified Tax Reporting," Garvey Schubert Barer Legal Update, July 2010.
- "New Administrative Rule Clarifies Gray Areas of Oregon's Tax Amnesty Program," Garvey Schubert Barer Legal Update, November 16, 2009.
- "Oregon's Corporate Excise Tax Substantial Nexus Rule 'Substantially' Applies to All Tax Periods Open To Examination," Garvey Schubert Barer Legal Update, November 16, 2009.
- "Failures of IRC §1031 Exchange Qualified Intermediaries Highlight Risks and the Importance of Due Diligence When Selecting a Qualified Intermediary," The Oregon Certified Public Accountant, March/April 2009.
- "Due Diligence in Selecting a 1031 Qualified Intermediary," In Brief (Oregon State Bar Professional Liability Fund), Issue 107, February 2009.
- "Employer-Owned Life Insurance Rules May Unintentionally 'Clean Up' More Than Just Wal-Mart 'Janitor Policies'," The Oregon Certified Public Accountant, January 2009.
- "Failure of IRC §1031 Exchange Qualified Intermediary Highlights Risks and Is a Reminder of the Importance of Due Diligence When Selecting a Qualified Intermediary," Garvey Schubert Barer Legal Update, December 22, 2008.
- "New 'Bailout' Law Bails Out More than Just Financial Institutions - More Likely Than Not Standard for Tax Return Preparers is Replaced by Substantial Authority Standard," Garvey Schubert Barer Legal Update, October 7, 2008.
- "New Federal Acquisition Regulation Rules Target Contractors with Delinquent Taxes," Garvey Schubert Barer Legal Update, April 25, 2008.
- "Lane County Mass Transit Tax," Lexis OR Tax P.I. 6,356, 2008.
- "Washington County's Real Property Transfer Tax," Lexis OR Tax P.I. 6,357, 2008.
- "IRC Section 1031 Exchange Issues in Oregon," Lexis OR Tax P.I. 6,307, 2008.
- "Procedure for Property Tax Appeals in Oregon," Lexis OR Tax P.I. 6,309, 2008.
- "The Oregon Department of Revenue Pushes Nexus Arguments in Attempt to Bring More 'Out-of-State' Taxpayers into Oregon," Oregon State Bar Taxation Section newsletter (Volume 10, Number 3), Fall 2007.
- "The Continuing Evolution of Circular 230," The Oregon Certified Public Accountant, July/August 2007.
- "Famous Foolish Blunders - Ignoring the Evolution of Circular 230," Oregon State Bar Taxation Section newsletter (Volume 10, Number 1), Spring 2007.
- "Treasury Department Circular 230 and Final Regulations," Oregon State Bar Taxation Section newsletter (Volume 8, Number 2), Summer 2005.
- "Treasury Department Circular 230 and Final Regulations," The Oregon Certified Public Accountant/Online, June 2005.
- "State Taxation - Potential Traps for the Unwary," The Oregon Certified Public Accountant, February, 2004.
- "Retention of Records Relevant to Audits and Reviews - U.S. Securities and Exchange Commission Issues Final Rule 2-06," The Oregon Certified Public Accountant, June, 2003.
- "Recent Developments to Entity Classification Under the Check-the-Box Regulations - Revenue Procedure 2002-69," The Oregon Certified Public Accountant, January 2003.
- "McLane and Fisher v. Department of Revenue and the Aftermath," Oregon State Bar Taxation Section newsletter (Volume 5, Number 3), September 2002.
- "Exchanges Involving Tenancy in Common Interests in Real Property - Revenue Procedure 2002-22," The Oregon Certified Public Accountant, September 2002.
- "Choose a Qualified Intermediary Carefully - PLR 200211016," The Oregon Certified Public Accountant, August 2002.
- "Fisher v. Department of Revenue and the Aftermath," The Oregon Certified Public Accountant, November 2001.
- "The Service Gives Taxpayers a Green Light on Certain Reverse Exchanges - Revenue Procedure 2000-37 (Part II)," The Oregon Certified Public Accountant, January 2001.
- "The Service Gives Taxpayers a Green Light on Certain Reverse Exchanges - Revenue Procedure 2000-37 (Part I)," The Oregon Certified Public Accountant, December 2000.
- "Structuring a Transaction Involving Timber Property Under IRC Section 1031 to Qualify for Tax Deferral," The Oregon Certified Public Accountant, July 1999.
- "Improvements to a Taxpayer’s Own Property in a Tax Deferred Exchange," The Oregon Certified Public Accountant, September 1997.
- "A New Form of Business Entity for Professionals in Oregon – An Introduction of the Limited Liability Partnership," The Oregon Certified Public Accountant, September 1995.
- "Aftermath of 1993 Legislation: Introduction of a New Business Entity and Commencement of Professional Liability Reform," Daily Journal of Commerce, Annual 1995.
- "The Limited Liability Option," The Oregon Certified Public Accountant, July 1994.
- "New Laws Clear Way for CPA Limited Liability Companies," The Oregon Certified Public Accountant, October 1993.
- "The Evolution of the Phrase 'Trade or Business': Flint v. Stone Trace Company to Commissioner v. Groetzinger – An Analysis with Respect to the Full-Time Gambler and the Investor," 23 Gonzaga Law Review 513, 1987/1988.
