Eric Jason Kodesch

Experience

Eric Kodesch is a partner who 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, financial transactions, trust taxation, executive compensation, and choice of entity issues. Eric specializes in international tax aspects of federal income tax law. He also regularly represents clients in the Oregon Tax Court in controversies involving Oregon corporation excise tax and property tax.

Representative Work

Principal tax attorney for international aspects of transactions and activities. Representative matters include:

• Planning for foreign investment by U.S. entities and U.S. investment by foreign entities.
• Compensation issues for employees of U.S. employers working abroad and employees of foreign employers working in the United States.
• Compliance with foreign bank account reporting ("FBAR") requirements.
• Interpreting and applying income tax treaties and social security tax treaties.
• Applicability of special tax rules for sales of US real property interests by non-U.S. entities.
• Expatriation of U.S. individuals.

Lead or assisting attorney in numerous cases in the Oregon Tax Court involving corporation excise tax and property tax. Representative subjects include:

• The new 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.
• Business/nonbusiness income.

Professional Honors & Activities

• Portland Kollel's 2011 Young Leadership Award
• Member, American Bar Association Tax Section
• Member, Oregon State Bar Tax Section and member of legislative and DOR liaison subcommittees
• Member, Oregon State Bar Estate Planning & Administration Section

Publications

• "Revival of Section 1202," Journal of Corporate Taxation, Sept./Oct. 2011
• "Taxation of Oregonians Living and Working Abroad," Oregon State Bar, Taxation Section, Spring 2011
• "International Tax Reform in the Revenue Raisers in P.L. 111-226," Journal of Corporate Taxation, Nov./Dec. 2010
• "Tax Court Opens Planning Opportunity for Controlled Foreign Corporations," Journal of Corporate Taxation, Jul./Aug. 2010
• "IRS Widens Code Sec. 162(m) Loophole for Compensation Paid to Chief Financial Officers", Pension & Benefits Week, June 1, 2010
• "IRS Widens Section 162(m) Loophole for Compensation Paid to Chief Financial Officers," Journal of Corporate Taxation, Mar./Apr. 2010
• "New Income Tax Increases," Oregon State Bar, Taxation Section, Winter 2010
• "Ethical Disclosure Requirements in Corporate Tax Representation" (coauthor), Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings for Reorganizations, and Restructurings, Practicing Law Institute, 2006-2009 editions
• "Expanding Subpart F to Deny Benefits of Income Tax Rate Differences," Journal of Corporate Taxation, Sept./Oct. 2009
• "New COD Provision Expands Relief Available to Solvent Taxpayers," Journal of Corporate Taxation, July/Aug. 2009
• "The Service Temporarily Eases Rules Regarding CFC Loans," Journal of Corporate Taxation, Jan./Feb. 2009
• "Renewed Doubt for Deduction of ESOP Stock Redemption," Journal of Corporate Taxation, Nov./Dec. 2008
• "Oregon Adopts Its Own Version of FIRPTA," Oregon State Bar, Taxation Section, Fall 2008
• "Chief Counsel Advice Puts Employees in an Untenable Position," Journal of Corporate Taxation, July/Aug. 2008
• Survey of Oregon and Idaho tax developments (coauthor), Council on State Taxation, semi-annually since 2006

Education

• Columbia University Law School, J.D., 2002
  Harlan Fiske Stone Scholar, 2000-2002
  Editor, Human Rights Law Review
  Member, Public Interest Law Foundation
• The George Washington University, B.A., History, 1998, summa cum laude

Admissions

• Oregon
• New York

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