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Eric J. Kodesch Photo

Eric

Eric J. Kodesch
Shareholder
Portland
D 503.778.2107
kodesche@lanepowell.com

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.

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

  • 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
  • Best Lawyers 2024

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

The Best Lawyers in America©, Tax Law (2024)

"Legal Influencer," Lexology (2019)

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

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

 

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