Kevin T. Pearson

Kevin is a partner and the chair of the firm’s Executive Committee. His practice focuses principally on federal income tax law, including both transactional matters and tax controversy matters. As part of his transactional practice, Kevin regularly advises clients regarding all aspects of corporate taxation, including taxable and tax-free mergers and acquisitions, debt and equity offerings and other corporate finance transactions, consolidated return issues, and general corporate tax issues. He also regularly represents clients with respect to partnership, S corporation, and limited liability company transactions and tax issues, as well as choice-of-entity issues, tax accounting issues, and general tax planning issues. Kevin frequently represents clients in renewable energy financing transactions, particularly those involving the federal production and investment tax credits. In addition, Kevin advises both taxable and tax-exempt health care clients with respect to all types of tax, business, and financial matters. As part of his tax controversy practice, Kevin regularly represents taxpayers in IRS audits and administrative appeals, deficiency litigation in the United States Tax Court, and refund litigation in United States District Courts and the United States Court of Federal Claims.

Education

Georgetown University Law Center, LL.M., Taxation, 1998

Gonzaga University School of Law, J.D., 1996, summa cum laude; Articles Editor, Gonzaga Law Review, 1995-1996; National Moot Court

Linfield College, B.S., 1992

Admissions

Oregon

Washington

United States Court of Federal Claims

United States Tax Court

• Representation of solar developer in a land purchase loan and construction loan for a 3 MW solar project in Napa County, California.
• Representation of sPower in a tax equity investment and syndicated construction and term loan facility totaling $786 million. The debt facility, raised by a syndicate of lenders led by KeyBanc Capital Markets Inc., will finance a portfolio of nine solar projects in Lancaster, California, with a total nameplate capacity of 339.4 MW.

Insights & Presentations

• “Treasury Provides New Safe Harbor for Domestic Content Bonus Credit” (co-author), Stoel Rives LLP, May 16, 2024
• “Inflation Reduction Act and renewable energy development: its advantages and limitations” (co-author), Reuters News, September 2022
• “Tax Issues” (co-author), The Law of Solar: A Guide to Business and Legal Issues, Stoel Rives LLP, Sixth Edition, 2022
• “Tax Issues” (co-author), The Law of Wind: A Guide to Business and Legal Issues, Stoel Rives LLP, 2003–2022
• “Choice of Entity Structure” (co-author), The Law of Solar: A Guide to Business and Legal Issues, Stoel Rives LLP, Sixth Edition, 2022
• Speaker, “Investing in Opportunity Zones,” North State BIA Forward Planning Seminar, Sacramento, CA, March 2019
• Speaker, “Real Estate’s New Opportunity Zone Tax Incentives,” Peterson Sullivan LLP, Seattle, WA, December 4, 2018
• Speaker, “Tax Cuts and Jobs Act: What It Means and What You Should Know,” Stoel Rives seminars, Portland, OR, February 27, 2018; Boise, ID, March 21, 2018
• Speaker, “Tax Cuts and Jobs Act: Selected Highlights,” Tax Executives Institute, February 15, 2018
• Speaker, “Impacts of Tax Law Change on the Wind Industry,” Infocast webinar, January 10, 2018
• “Financing Uncertainty In A Trump Administration,” North American Windpower, April 2017
• Speaker, “Structuring a Successful ITC Investment from an Investor’s Perspective,” Solar Power Finance & Investment Summit, March 2017
• Speaker, “Recent Developments in Federal Income Tax Law,” Tax Executives Institute, December 7, 2016 
• Speaker, “Recent Developments in Federal Income Tax,” OSCPA Northwest Federal Tax Conference, November 7, 2016
• Speaker, various continuing legal education and other seminars regarding a wide variety of tax issues, including tax considerations in choosing a form of business entity; tax aspects of corporate reorganizations and other corporate transactions; tax considerations in partnership, S corporation and real estate transactions; tax planning for equity compensation; and ethical rules governing tax practitioners.

• Selected as one of “America’s Leading Lawyers for Business” (USA) by Chambers Global for Projects: Renewables & Alternative Energy, 2022–present; and (USA—Nationwide) by Chambers USA for Projects: Renewables & Alternative Energy, 2021–present
• Included in The Best Lawyers in America^® (Energy Law, Tax Law), 2013–present
• Listed among Rising Stars^SM by Oregon Super Lawyers^® (Tax), 2008–2009

Professional

• American College of Tax Counsel, Fellow
• American Bar Association, Tax Section, Member
• Washington State Bar Association, Tax and Business Law Sections, Member
• Oregon State Bar, Tax Section, Member
• Multnomah Bar Association, Portland Tax Litigation Club, Member

Civic

• Linfield College Alumni Association, former Board Member