Overview
Larry is client centric. He is driven to provide clients with timely, practical and effective guidance on tax and business legal matters.
Larry is Chair of the Foster Garvey Tax & Benefits practice group. He is licensed to practice in Oregon and Washington. Larry's practice focuses on assisting public and private companies, partnerships, and high-net-worth individuals with tax planning and advice, tax controversy, and business transactions. He regularly advises clients in entity selection and formation, structuring mergers and acquisitions, joint ventures and other business transactions.
Larry represents a number of professional services clients in accounting, law, healthcare, behavioral health, dentistry, engineering and architecture. Additionally, he represents a large array of clients straddling several industries, including logistics, manufacturing, high tech, recycling, construction, real estate and maritime.
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 Notre Dame Tax & Estate Planning Institute, the Florida Tax Institute, the NYU Tax Conferences in July, the Portland Tax Forum, the OSCPA Annual State and Local Tax Conference, the OSCPA Annual Real Estate Conference, the OSCPA Annual Forest Products Conference, the IRS Tax Practitioners Forum, the Northwest Federal Tax Conference 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.
He is the Editor and an author for Larry’s Tax Law, a blog dedicated to providing technical support to tax and accounting professionals.
Professional Activities
- American Bar Association, Tax Section, Member, 1987-present
- American College of Tax Counsel, Fellow, 2015-present
- Northwestern School of Law of Lewis & Clark College, Adjunct Professor, Corporate Taxation, 2005-present
- Oregon State Bar, Tax Section, Member 1987-present
- Chair, 2011-2012
- Executive Committee Member, 2005-2012
- Vice Chair, 2010-2011
- Secretary, 2009
- Treasurer, 2008
- Oregon Tax Institute, Chair, 2013-2014; 2012-2013; 2011-2012; 2008-2009
- Portland Tax Forum, Board of Directors, Member, 2010-present
- Thomson Reuters Checkpoint Catalyst, Expert Contributor
- Washington State Bar Association, Tax Section, Member, 1987-present
Community Activities
- Albertina Kerr Centers for Children, Board of Directors, Member, 1987-1992
- Maayan Torah Day School
- Pro Bono Honors (assistance with securing multi-year lease for a new campus and schoolhouse), 2019
- Oregon Business for Oregon Kids, Board of Directors, Member, 1990-1996
- Portland State University
- Viking Merit Award for Outstanding and Dedicated Service, 1993
- Robison Jewish Home
- Board of Directors, Member, 1990-1994
- Recognition for Outstanding Service as a Member of the Board of Trustees of Robison Jewish Home, 1994
- University Club of Portland Membership Committee, Member, 2005-2006
Blog Posts
Blog Posts
- Larry's Tax Law, 4.3.25
- Larry's Tax Law, 3.23.25
- Larry's Tax Law, 3.14.25
- Larry's Tax Law, 3.4.25
- Larry's Tax Law, 3.3.25
- Larry's Tax Law, 2.19.25
- Larry's Tax Law, 2.12.25
- Larry's Tax Law, 1.24.25
- Larry's Tax Law, 1.23.25
- Larry's Tax Law, 1.22.25
- Larry's Tax Law, 12.27.24
- Larry's Tax Law, 12.18.24
- Larry's Tax Law, 12.6.24
- Larry's Tax Law, 12.3.24
- Larry's Tax Law, 11.13.24
- Larry's Tax Law, 10.22.24
- Larry's Tax Law, 10.15.24
- Larry's Tax Law, 10.3.24
- Larry's Tax Law, 9.24.24
- Larry's Tax Law, 8.20.24
- Larry's Tax Law, 7.17.24
- Larry's Tax Law, 7.1.24
- Larry's Tax Law, 6.27.24
- Larry's Tax Law, 6.10.24
- Larry's Tax Law, 6.6.24
- Larry's Tax Law, 6.5.24
- Larry's Tax Law, 5.29.24
- Larry's Tax Law, 5.2.24
- Larry's Tax Law, 4.25.24
- Larry's Tax Law, 4.4.24
- Larry's Tax Law, 3.6.24
- Larry's Tax Law, 2.27.24
- Larry's Tax Law, 2.8.24
- Larry's Tax Law, 1.25.24
- Larry's Tax Law, 1.10.24
- Larry's Tax Law, 12.22.23
- Larry's Tax Law, 12.7.23
- Larry's Tax Law, 9.27.23
- Larry's Tax Law, 7.12.23
- Larry's Tax Law, 6.7.23
- Larry's Tax Law, 4.10.23
- Larry's Tax Law, 3.24.23
- Larry's Tax Law, 2.17.23
- Larry's Tax Law, 12.21.22
- Larry's Tax Law, 11.30.22
- Larry's Tax Law, 11.9.22
- Larry's Tax Law, 10.4.22
- Larry's Tax Law, 9.15.22
- Larry's Tax Law, 7.15.22
- Larry's Tax Law, 6.24.22
- Larry's Tax Law, 6.16.22
- Larry's Tax Law, 5.12.22
- Larry's Tax Law, 4.12.22
- Larry's Tax Law, 3.2.22
- Larry's Tax Law, 1.5.22
- Larry's Tax Law, 12.22.21
- Larry's Tax Law, 12.9.21
- Larry's Tax Law, 11.4.21
- Larry's Tax Law, 11.2.21
- Larry's Tax Law, 10.14.21
- Larry's Tax Law, 10.6.21
- Larry's Tax Law, 9.30.21
- Larry's Tax Law, 6.17.21
- Larry's Tax Law, 5.24.21
- Larry's Tax Law, 5.18.21
- The Colorful and Continuing Journey of Senate Bill 5096 – the New Washington State Capital Gains TaxLarry's Tax Law, 5.7.21
- The State of Washington May No Longer Be a Tax Haven – A New Capital Gains Tax May Be on the HorizonLarry's Tax Law, 4.29.21
- Larry's Tax Law, 4.15.21
- Larry's Tax Law, 4.13.21
- Larry's Tax Law, 4.7.21
- Larry's Tax Law, 3.3.21
- Larry's Tax Law, 2.24.21
- Larry's Tax Law, 12.23.20
- Larry's Tax Law, 12.22.20
- Larry's Tax Law, 12.8.20
- Larry's Tax Law, 10.2.20
- Larry's Tax Law, 10.1.20
- Larry's Tax Law, 9.18.20
- Larry's Tax Law, 9.8.20
- Larry's Tax Law, 9.1.20
- Larry's Tax Law, 8.26.20
- Larry's Tax Law, 7.28.20
- Larry's Tax Law, 7.14.20
- Larry's Tax Law, 7.8.20
- Larry's Tax Law, 7.2.20
- Larry's Tax Law, 6.25.20
- Larry's Tax Law, 6.23.20
- Larry's Tax Law, 6.19.20
- Larry's Tax Law, 6.15.20
- Larry's Tax Law, 6.10.20
- Larry's Tax Law, 6.9.20
- Larry's Tax Law, 6.5.20
- Larry's Tax Law, 6.2.20
- Larry's Tax Law, 5.28.20
- Larry's Tax Law, 5.28.20
- Larry's Tax Law, 5.26.20
- Larry's Tax Law, 5.21.20
- Larry's Tax Law, 5.18.20
- Larry's Tax Law, 5.15.20
- Larry's Tax Law, 5.13.20
- Larry's Tax Law, 5.7.20
- Larry's Tax Law, 5.6.20
- Larry's Tax Law, 5.1.20
- Larry's Tax Law, 4.30.20
- Larry's Tax Law, 4.16.20
- Larry's Tax Law, 4.13.20
- Larry's Tax Law, 4.7.20
- Larry's Tax Law, 3.30.20
- Larry's Tax Law, 3.27.20
- Larry's Tax Law, 3.25.20
- Larry's Tax Law, 3.25.20
- Larry's Tax Law, 3.25.20
- Larry's Tax Law, 3.24.20
- Larry's Tax Law, 3.20.20
- Larry's Tax Law, 3.19.20
- Larry's Tax Law, 3.18.20
- Larry's Tax Law, 2.26.20
- Larry's Tax Law, 2.13.20
- Larry's Tax Law, 1.28.20
- Larry's Tax Law, 1.21.20
- Larry's Tax Law, 1.14.20
- Larry's Tax Law, 12.20.19
- Larry's Tax Law, 12.19.19
- Larry's Tax Law, 12.5.19
- Larry's Tax Law, 11.20.19
- Larry's Tax Law, 10.22.19
- Larry's Tax Law, 10.16.19
- Larry's Tax Law, 10.9.19
- Larry's Tax Law, 10.2.19
- Larry's Tax Law, 10.1.19
- Larry's Tax Law, 9.17.19
- Larry's Tax Law, 9.5.19
- Larry's Tax Law, 8.22.19
- Larry's Tax Law, 7.25.19
- Larry's Tax Law, 7.16.19
- Larry's Tax Law, 7.11.19
- Larry's Tax Law, 6.19.19
- Larry's Tax Law, 6.4.19
- Larry's Tax Law, 4.23.19
- Larry's Tax Law, 3.14.19
- Larry's Tax Law, 2.5.19
- Larry's Tax Law, 1.7.19
- Larry's Tax Law, 12.18.18
- Larry's Tax Law, 12.6.18
- Larry's Tax Law, 10.8.18
- Larry's Tax Law, 9.7.18
- Larry's Tax Law, 8.8.18
- Larry's Tax Law, 7.17.18
- Larry's Tax Law, 6.22.18
- Larry's Tax Law, 4.26.18
- Larry's Tax Law, 4.6.18
- Larry's Tax Law, 3.27.18
- Larry's Tax Law, 3.8.18
- Larry's Tax Law, 2.27.18
- Larry's Tax Law, 2.6.18
- Larry's Tax Law, 1.29.18
- Larry's Tax Law, 1.22.18
- Larry's Tax Law, 1.10.18
- Larry's Tax Law, 1.4.18
- Larry's Tax Law, 12.27.17
- Larry's Tax Law, 10.11.17
- Larry's Tax Law, 9.26.17
- Larry's Tax Law, 8.29.17
- Larry's Tax Law, 7.25.17
- Larry's Tax Law, 7.5.17
- Larry's Tax Law, 6.23.17
- Larry's Tax Law, 6.22.17
- Larry's Tax Law, 6.16.17
- Larry's Tax Law, 6.15.17
- Larry's Tax Law, 5.26.17
- Larry's Tax Law, 5.19.17
- Larry's Tax Law, 5.18.17
- Larry's Tax Law, 5.3.17
- Larry's Tax Law, 4.26.17
- Larry's Tax Law, 4.11.17
- Larry's Tax Law, 3.8.17
- Larry's Tax Law, 2.17.17
- Larry's Tax Law, 12.29.16
- Larry's Tax Law, 11.9.16
- Larry's Tax Law, 11.8.16
- Larry's Tax Law, 10.27.16
- Larry's Tax Law, 10.25.16
- Larry's Tax Law, 10.3.16
- Larry's Tax Law, 9.19.16
- Larry's Tax Law, 9.12.16
- Larry's Tax Law, 8.12.16
- Larry's Tax Law, 6.29.16
- Larry's Tax Law, 6.15.16
- Larry's Tax Law, 6.9.16
- Larry's Tax Law, 5.27.16
- Larry's Tax Law, 5.20.16
- Larry's Tax Law, 4.29.16
- Larry's Tax Law, 4.7.16
- Larry's Tax Law, 3.17.16
- Larry's Tax Law, 3.8.16
- Larry's Tax Law, 2.12.16
- Larry's Tax Law, 12.23.15
- Larry's Tax Law, 12.18.15
- Larry's Tax Law, 12.18.15
- Larry's Tax Law, 11.24.15
- Larry's Tax Law, 11.13.15
- Larry's Tax Law, 10.23.15
- Larry's Tax Law, 10.1.15
- Larry's Tax Law, 9.4.15
- Larry's Tax Law, 7.23.15
- Larry's Tax Law, 7.9.15
- Larry's Tax Law, 7.1.15
- Larry's Tax Law, 6.26.15
- Larry's Tax Law, 6.18.15
- Larry's Tax Law, 6.1.15
- Larry's Tax Law, 5.21.15
- Larry's Tax Law, 4.30.15
- Larry's Tax Law, 4.9.15
- Larry's Tax Law, 2.24.15
- Larry's Tax Law, 2.17.15
- Larry's Tax Law, 2.10.15
- Larry's Tax Law, 2.4.15
- Larry's Tax Law, 1.20.15
- Larry's Tax Law, 12.22.14
- Larry's Tax Law, 12.18.14
- Larry's Tax Law, 12.11.14
- Larry's Tax Law, 12.4.14
- Larry's Tax Law, 11.25.14
- Larry's Tax Law, 11.6.14
- Larry's Tax Law, 10.23.14
- Larry's Tax Law, 10.7.14
- Larry's Tax Law, 9.30.14
- Larry's Tax Law, 9.15.14
- Larry's Tax Law, 9.4.14
- Larry's Tax Law, 8.21.14
- Larry's Tax Law, 8.7.14
- Larry's Tax Law, 7.24.14
- Larry's Tax Law, 7.10.14
- Larry's Tax Law, 6.24.14
- Larry's Tax Law, 6.20.14
- Larry's Tax Law, 6.16.14
- Larry's Tax Law, 6.4.14
- Larry's Tax Law, 5.21.14
- Larry's Tax Law, 5.8.14
- Larry's Tax Law, 5.1.14
- Larry's Tax Law, 4.23.14
- Larry's Tax Law, 4.16.14
- Larry's Tax Law, 4.9.14
- Larry's Tax Law, 4.2.14
- Larry's Tax Law, 3.28.14
- Larry's Tax Law, 3.19.14
- Larry's Tax Law, 3.14.14
- Larry's Tax Law, 3.5.14
- Larry's Tax Law, 2.27.14
- Sports & Entertainment Beat, 2.24.14
- Larry's Tax Law, 2.19.14
- Larry's Tax Law, 2.12.14
- Larry's Tax Law, 2.6.14
- Larry's Tax Law, 1.29.14
- Larry's Tax Law, 1.21.14
- Larry's Tax Law, 1.17.14
- Larry's Tax Law, 1.15.14
- Larry's Tax Law, 1.6.14
- Larry's Tax Law, 12.30.13
- Larry's Tax Law, 12.20.13
- Larry's Tax Law, 12.16.13
- Larry's Tax Law, 12.10.13
- Larry's Tax Law, 12.9.13
- Larry's Tax Law, 12.2.13
- Larry's Tax Law, 11.21.13
- Larry's Tax Law, 11.12.13
- Larry's Tax Law, 11.5.13
- Larry's Tax Law, 10.29.13
- Larry's Tax Law, 10.22.13
- Larry's Tax Law, 10.14.13
- Larry's Tax Law, 8.26.13
- Larry's Tax Law, 6.28.13
- Larry's Tax Law, 6.3.13
- Larry's Tax Law, 4.9.13
- Larry's Tax Law, 3.11.13
News & Insights
Speaking Engagements
Past Appearances
- Speaking EngagementSan Diego, CA, 11.21.24
- Speaking EngagementNew York, NY, 10.24.24
- Speaking EngagementLas Vegas, NV, 6.21.24
- Speaking EngagementBerkeley, CA, 11.16.23
- Speaking EngagementBeaverton, OR, 11.14.23
- Speaking EngagementNew York, NY, 10.26.23
- Speaking EngagementSouth Bend, IN, 9.22.23
- Speaking EngagementSalem, OR, 3.9.23
- Speaking EngagementSan Diego, CA, 11.17.22
- Speaking EngagementNew York, NY, 10.27.22
- Speaking Engagement10.24.22
- Speaking EngagementNew York, NY, 7.21.22
- Speaking EngagementIn-Person/Virtual Event, 6.8.22
- Speaking EngagementBend, OR, 6.3.22
- Speaking EngagementPortland, OR, 6.2.22
- Speaking EngagementVirtual Event, 2.16.22
- Speaking EngagementVirtual Event, 10.25.21
- Speaking EngagementVirtual Event, 7.30.21
- Speaking EngagementVirtual Event, 6.9.21
- Speaking EngagementVirtual Event, 10.26.20
- Speaking EngagementVirtual Event, 9.24.20
- Speaking EngagementPortland, OR, 1.6.20
- Speaking EngagementSan Francisco, CA, 11.14.19
- Speaking EngagementPortland, OR, 10.28.19
- Speaking EngagementNew York, NY, 10.24.19
- Speaking EngagementSunriver, OR, 10.11.19
- Speaking EngagementNew York NY, 7.25.19
- Speaking EngagementLas Vegas, NV, 6.14.19
- Speaking EngagementSan Diego, CA, 11.15.18
- Speaking EngagementOregon City, OR, 11.8.18
- Speaking EngagementPortland, OR, 11.7.18
- Speaking EngagementPortland, OR, 11.5.18
- Speaking EngagementWilsonville, OR, 10.31.18
- Speaking engagementNew York, NY, 10.25.18
- Speaking EngagementNew York, NY, 7.26.18
- Speaking EngagementEugene, OR, 6.22.18
- Speaking EngagementPortland, OR, 4.20.18
- Speaking EngagementPalm Beach, FL, 4.14.18
- Speaking EngagementSalem, OR, 2.2.18
- Speaking EngagementPortland, OR, 1.19.18
- Speaking EngagementSan Francisco, CA, 11.16.17
- Speaking EngagementNew York, NY, 10.26.17
- Speaking EngagementPortland, OR, 9.8.17
- Speaking EngagementNew York, NY, 7.27.17
- Speaking EngagementPortland, OR, 6.14.17
- Speaking EngagementSeattle, WA, 3.23.17
- Speaking EngagementPortland, OR, 12.21.16
- "Entity Classification - Another Look At the Check-The-Box Regulations," New York University 75th Institute on Federal TaxationSpeaking EngagementSan Diego, CA, 11.17.16
- "Entity Classification - Another Look At the Check-The-Box Regulations," New York University 75th Institute on Federal TaxationSpeaking EngagementNew York, NY, 10.27.16
- "Another Look at Worker Classification - Employee vs. Independent Contractor," IRS Tax Practitioners ForumSpeaking EngagementPortland, OR, 10.24.16
- "Another Look At Worker Classification - Employee vs. Independent Contractor," Oregon Society of Certified Public Accountants, Business & Industries Annual SeminarSpeaking EngagementPortland, OR, 10.14.16
- “Measure 97 – What Does It Mean to You?” U.S. Trust Luncheon PresentationSpeaking EngagementPortland, OR, 9.20.16
- Speaking EngagementNew York, NY, 7.28.16
- “The Complete Anatomy of a Q Sub Election – Not Just the Nuts and Bolts”, OSB Taxation SectionSpeaking EngagementPortland, 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 ConferenceSpeaking EngagementPortland, OR, 6.15.16
- "Employee vs. Independent Contractor – Worker Classification", Florida Tax InstituteSpeaking EngagementTampa, FL, 3.30.16
- "The Continuing Evolution of Circular 230," Washington State Bar Association Tax Section Annual ConferenceSpeaking EngagementSeattle, WA, 12.15.15
- "Current Developments in Tax Law," Portland State Tax Practitioners InstituteSpeaking EngagementPortland, OR, 11.17.15
- "The Complete Anatomy of a Q Sub Election - Not Just the Nuts and Bolts," 74th Institute on Federal TaxationSpeaking EngagementSan Francisco, CA, 11.15.15
- "The Complete Anatomy of a Q Sub Election - Not Just the Nuts and Bolts," 74th Institute on Federal TaxationSpeaking EngagementNew York, NY, 10.25.15
- "The Continuing Evolution of Circular 230," Annual Meeting, National Society of AccountantsSpeaking EngagementVancouver, B.C., 8.20.15
- "1031 Exchanges," 2015 Oregon Society of Certified Public Accountants Annual Real Estate ConferenceSpeaking EngagementPortland, OR, 6.17.15
- "How Tax Lawyers Can Work With CPAs & Other Tax Advisors," Oregon State Bar Tax Section (New Tax Lawyer Committee)Speaking EngagementPortland, OR, 5.20.15
- "What A Business Lawyer Needs to Know About Drafting Partnership Agreements/Choice of Entity," Northwestern School of Law, Lewis & Clark CollegeSpeaking EngagementPortland, OR, 4.10.15
- "Circular 230," Oregon State BarSpeaking EngagementPortland, OR, 1.15.15
- "Recent Cases and Rulings," Portland State University Tax Practitioners InstituteSpeaking EngagementWilsonville, OR, 12.3.14
- Speaking EngagementSan Diego, CA, 11.16.14
- "Circular 230," Mid Valley Tax ForumSpeaking EngagementSalem, OR, 11.4.14
- Speaking EngagementNew 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 ConferenceSpeaking EngagementPortland, OR, 6.18.14
- "Recent Developments in the World of S Corporations" and "Reasonable Compensation," Hawaii Association of Public Accountants, Annual ConferenceSpeaking EngagementMaui, 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 IssuesSpeaking EngagementLas Vegas, NV, 5.5.14
- "Recent Developments, including Cases, Rulings and Legislation," Portland State University Tax InstituteSpeaking EngagementWilsonville, OR, 12.11.13
- Speaking EngagementMultnomah Athletic Club, Portland, OR, 12.5.13
- "Recent Developments, including Cases, Rulings and Legislation," Portland State University Tax InstituteSpeaking EngagementPortland, OR, 12.3.13
- Speaking EngagementSan Francisco, CA, 11.20.13
- "Recent Developments, including Cases, Rulings and Legislation," Portland State University Tax InstituteSpeaking EngagementEugene, OR, 11.13.13
- Speaking EngagementNew York, NY, 10.23.13
- "S Corporations", Mid Valley Tax ForumSpeaking EngagementSalem, OR, 9.24.13
- "Recent Developments In The World Of S Corporations," Oregon State Bar Tax SectionSpeaking EngagementPortland, OR, 5.16.13
- "Recent Tax Cases & Rulings," PSU Tax Practitioner InstituteSpeaking EngagementWilsonville, OR, 12.11.12
- "Recent Tax Cases & Rulings," PSU Tax Practitioner InstituteSpeaking EngagementPortland, OR, 12.4.12
- "Recent Tax Cases & Rulings," PSU Tax Practitioner InstituteSpeaking EngagementEugene, OR, 11.13.12
- "S Corporations Update," IRS Tax Practitioners ForumSpeaking EngagementPortland, OR, 11.2.12
- "Taxation of S Corporations," OSCPA IRS/Practitioners Tax ForumSpeaking EngagementPortland, OR, 11.2.12
- "Recent Developments in the World of S Corporations," Eugene Springfield Tax AssociationSpeaking EngagementEugene, OR, 4.24.12
- "Recent Development in the World of S Corporations," 2011 Portland State University Tax Practitioners InstituteSpeaking EngagementWilsonville, OR, 12.13.11
- "Recent Development in the World of S Corporations," 2011 Portland State University Tax Practitioners InstituteSpeaking EngagementPortland, OR, 12.6.11
- "Recent Development in the World of S Corporations," 2011 Portland State University Tax Practitioners InstituteSpeaking EngagementEugene, OR, 11.8.11
- "What Makes LL.M Programs Different From Each Other?" Oregon State Bar Taxation SectionSpeaking EngagementPortland, OR, 10.29.11
- "Development of a Tax Lawyer," University of Florida Tax ForumSpeaking EngagementGainesville, FL, 9.16.11
- "Developments in the World of S Corporations," Tax Section, Oregon State Bar Salem, Mid-Valley Tax ForumSpeaking EngagementSalem, OR, 7.19.11
- "State Residency-Planning Opportunities," Garvey Schubert Barer Tax RoundtableSeminarGarvey Schubert Barer, Portland, OR, 5.17.11
- "Employee vs. Independent Contractor: Another Look at Worker Classification," 33rd Annual Convention, Transportation Intermediaries AssociationSpeaking EngagementOrlando, FL, 4.7.11
- "Employee vs. Independent Contractor: Another Look at Worker Classification," Oregon Society of Enrolled AgentsSpeaking EngagementPortland, OR, 2.15.11
- "2011 Tax Update," Garvey Schubert Barer Tax RoundtableSeminarGarvey Schubert Barer, Portland, OR, 2.15.11
- "Employee v. Independent Contractor: Another Look at Worker Classification," Oregon Society of Certified Public Accountants (OSCPA) State & Local Tax ConferenceSpeaking EngagementPortland, OR, 1.7.11
- "Recent Rulings and Cases," Portland State University Tax InstituteSpeaking EngagementWilsonville, OR, 12.13.10
- "Developments in the World of S Corporations," Garvey Schubert Barer Tax RoundtableSpeaking EngagementGarvey Schubert Barer, Portland, OR, 12.7.10
- "Recent Rulings and Cases," Portland State University Tax InstituteSpeaking EngagementPortland, OR, 12.1.10
- "Recent Rulings and Cases," Portland State University Tax InstituteSpeaking EngagementEugene, OR, 11.15.10
- "Taxation of S Corporations," Oregon Society of Certified Public Accountants (OSCPA)Speaking EngagementPortland, OR, 11.1.10
- "Development in the World of S Corporations," Tax Section, Oregon State BarSpeaking EngagementPortland, OR, 10.14.10
- "Health Care Reform: Understanding the Impact on Your Client’s Bottom Line," Garvey Schubert Barer Tax RoundtableSeminarGarvey Schubert Barer, Portland, OR, 9.21.10
- Speaking EngagementEmbassy 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 ConferenceSpeaking EngagementPortland, OR, 6.11.10
- "Employee v. Independent Contractor – Worker Classification," Garvey Schubert Barer Tax RoundtableSeminarGarvey Schubert Barer, Portland, OR, 5.17.10
- "Interesting 2009 Income Tax Cases and Rulings," Portland State University Tax InstituteSpeaking EngagementWilsonville, OR, 12.8.09
- "Interesting 2009 Income Tax Cases and Rulings," Portland State University Tax InstituteSpeaking EngagementPortland, OR, 12.4.09
- "Interesting 2009 Income Tax Cases and Rulings," Portland State University Tax InstituteSpeaking EngagementEugene, OR, 11.17.09
- "Taxation of S Corporations," Oregon Society of Certified Public AccountantsSpeaking EngagementPortland, OR, 9.23.09
- "Recent Developments in the World of IRC §1031 Exchanges," Oregon State Bar Real Estate and Land Use SectionSpeaking EngagementPortland, OR, 6.11.09
- "Recent Developments in the World of IRC §1031 Exchanges," Oregon Society of Certified Public AccountantsSpeaking EngagementPortland, OR, 5.27.09
- "Recent Developments in the World of IRC §1031 Exchanges," Oregon Society of Enrolled AgentsSpeaking EngagementPortland, OR, 4.21.09
- "1031 Exchanges," Oregon Society of Certified Public Accountants, IRS Tax Practitioners ForumSpeaking EngagementEmbassy 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 ConferenceSpeaking EngagementOregon Convention Center, Portland, OR, 10.24.08
- "Circular 230," Oregon Society of Enrolled Agents Annual MeetingSpeaking EngagementKennedy School, Portland, OR, 10.21.08
- "Taxation of S Corporations - Not Just the Nuts and Bolts," Oregon Society of Certified Public AccountantsSpeaking EngagementOSCPA Center, Beaverton, OR, 9.17.08
- "Tax Savings Through 1031 Exchanges," Oregon Society of Certified Public AccountantsSpeaking EngagementCrowne Plaza, Lake Oswego, OR, 6.25.08
- "1031 Exchanges and Timber Transactions," Forest Products ConferenceSpeaking EngagementHilton Eugene & Conference Center, Eugene, OR, 6.9.08
- "Recent Developments in the World of 1031 Exchanges," Oregon and Washington Tax InstituteSpeaking EngagementW Hotel, Seattle, WA, 5.1.08
- "Recent Developments in 1031 Exchanges," Northwest Tax InstituteSpeaking EngagementGrand Wailea Hotel, Maui, HI, 10.22.07
- "What is New in the World of IRC Section 1031 Exchanges," Multnomah Bar Association Young Lawyers SectionSpeaking EngagementStandard Insurance Center, Portland, OR, 10.9.07
- Tax Savings Through 1031 ExchangesSpeaking EngagementDowntown Athletic Club, Eugene, OR, 9.26.07
- Taxation of S Corporations - Not Just the Nuts and BoltsSpeaking EngagementEmbassy Suites Hotel Portland Airport, Portland, OR, 9.20.07
- Tax Savings Through 1031 ExchangesSpeaking EngagementCrowne 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 ConferenceSpeaking EngagementEmbassy Suites Hotel Portland Airport, Portland, OR, 6.8.07
- "New Developments in the World of 1031 Exchanges," Federal Exchange Accommodators Regional ConferenceSpeaking EngagementSeattle, WA, 2.10.07
Publications
- Practical Tax Strategies (Thomson Reuters) (Vol. 109 No. 1 July 2022), 7.1.22
- Oregon State Bar, Family Law in Oregon, Volume 2, Chapter 15 (2021), 8.30.21
- NYU School of Professional Studies (LexisNexis), 5.20
- Tax Notes State (Virtual Voice), 4.6.20
- January 2020
- Subchapter S After the Tax Cuts and Jobs Act – The Good, The Bad and the UglyNYU School of Professional Studies (Matthew Bender), 5.19
- The Business Tribune, 9.4.18
- State Tax Notes (Volume 89, Number 5), 7.30.18
- Practising Law Institute, Corporate Tax Practice Series, Volume 9, Chapter 120C (2017), June 2018
- Closely Held Businesses: The Built-In Gains Tax RevisitedNYU School of Professional Studies (Matthew Bender 2018), 5.1.18
- Portland Business Journal, 4.6.18
- NYU School of Professional Studies (Matthew Bender 2017), 5.20.17
- Journal of Taxation, September 2016
- NYU School of Professional Studies (Matthew Bender 2016), 7.11.16
- NYU School of Professional Studies (Matthew Bender 2015), 5.1.15
- Oregon State Bar Estate Planning and Administration Section Newsletter, 3.1.15
- NYU School of Professional Studies (Matthew Bender 2014), 5.1.14
- The Oregon Certified Public Accountant, 8.30.13
- Oregon State Bar Taxation Section newsletter, 2.5.13
- Treasury Proposes Long-Awaited Amendments to Circular 230The Oregon Certified Public Accountant, 11.2.12
- Garvey Schubert Barer, 11.23.11
- The Oregon Certified Public Accountant, 5.6.11
- Garvey Schubert Barer, 9.21.10
- The Oregon Certified Public Accountant, 3.1.09
- February 2009
- 1.7.08
- 1.6.08
- 1.4.08
- 2008
- Fall 2007
- The Oregon Certified Public Accountant, 7.1.07
- 3.1.07
- 10.1.05
- June 2005
- February 2004
- June 2003
- January 2003
- September 2002
- September 2002
- August 2002
- The Oregon Certified Public Accountant, 11.1.01
- The Oregon Certified Public Accountant, 1.1.01
- December 2000
- July 1999
- September 1997
- September 1995
- 1995
- July 1994
- October 1993
- 1987/1988
News
- Foster Garvey Newsroom, 3.3.25
- Foster Garvey Newsroom, 8.15.24
- Foster Garvey Newsroom, 6.24.24
- Foster Garvey Newsroom, 6.24.24
- Fortune, 2.16.24
- Foster Garvey Newsroom, 11.10.23
- Foster Garvey Newsroom, 8.17.23
- Foster Garvey Newsroom, 7.24.23
- Tax Notes State, 9.5.22
- Foster Garvey Newsroom, 8.18.22
- Foster Garvey Newsroom, 7.1.22
- Foster Garvey Newsroom, 3.7.22
- Tax Notes, 9.9.21
- Foster Garvey Newsroom, 8.19.21
- Foster Garvey Newsroom, 7.12.21
- 3.31.21
- Foster Garvey Newsroom, 8.20.20
- Foster Garvey Newsroom, 7.6.20
- Outside Magazine, 6.9.20
- Foster Garvey Newsroom, 4.29.20
- Foster Garvey Newsroom, 8.15.19
- Foster Garvey Newsroom, 6.10.19
- Foster Garvey Newsroom, 4.2.19
- Foster Garvey Newsroom, 2.20.19
- Portland Business Journal, 2.8.19
- Thomson Reuters Checkpoint 2017 Lookbook: The Impact of Technology on Tax and Accounting, 1.18
Legal Alerts
- 2.24.14
- 1.23.14
- 8.26.13
- 6.28.13
- 6.3.13
- 4.9.13
- 3.13.13
- 7.19.11
- 4.22.11
- 9.2.10
- 11.16.09
- 11.16.09
- 1.1.09
- 12.22.08
- 10.7.08
- 4.25.08
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 Notre Dame Tax & Estate Planning 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 Northwest Federal Tax Conference
- The NYU Tax Conferences in July
- The IRS Tax Practitioners 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
Services
Admissions
- Oregon, 1984
- Washington, 1985
- U.S. District Court, District of Oregon, 1984
- U.S. Tax Court, 1991
Education
- LL.M., Taxation, University of Florida College of Law, 1987
- Research Fellow, 1986-1987
- J.D., Willamette University College of Law (cum laude), 1984
- B.S., Portland State University, Business Administration (cum laude), 1981
Honors & Recognition
- JD Supra Readers' Choice Awards, “Top Author” for Tax, 2025, 2019-2022
- The Best Lawyers in America© Tax Law, 2009-present
- Best Lawyers® “Lawyer of the Year,” Tax, 2024, 2022
- Oregon Super Lawyers list, 2006-2023
- Top 50 Lawyers, 2018
- Oregon State Bar Tax Section Award of Merit, Recipient, 2015
- "Best of the Bar" Award in Taxation, Portland Business Journal, 2005
- American Institute of Certified Public Accountants Outstanding Instructor for courses on 1031 Exchanges, 1994-1995
- Martindale-Hubbell AV Preeminent rating