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, 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
Publications
News
Legal Alerts
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, 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