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Gwendolyn  Griffith

Gwendolyn Griffith

PARTNER

503.802.2102
gwen.griffith@tonkon.com
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Overview

Gwen's tax practice includes advice to individuals, businesses, nonprofit entities, and local governments on federal and state tax issues. She is experienced in corporate, partnership, and individual taxation matters, as well as the income tax and transfer tax issues of trusts and estates. Part of Gwen's practice focuses on the "sharing economy," including advice to cooperatives and cost-sharing entities, the creation of collaborative agreements among public and private entities, and innovative grant- and gift-making techniques. Gwen also addresses international tax issues, including foreign investment in businesses and assets, as well as FACTA and FBAR compliance.

In addition, Gwen is the Executive Director of an Oregon state agency that is housed at Tonkon Torp: the Oregon Facilities Authority. In this work, Gwen works closely with the Office of the State Treasurer to help Oregon nonprofits access low-cost financing for the acquisition of facilities and equipment through the issuance of revenue bonds. The Oregon Facilities Authority has issued over $3 billion in bonds in its 23 year history.

Gwen's clients appreciate her ability to listen and to hear not only to what is said, but what is not said, a critical element in helping them achieve their long-term objectives as well as short-term goals. Clients say she deploys a unique combination of intelligence and common sense to help them solve their legal problems, without forgetting the all-important human side of any problem.

Gwen began her law career at the Dallas, Texas law firm of Akin Gump, and then spent a number of years teaching law school. She taught tax law at Willamette University College of Law in Salem, Oregon for many years before joining the Eugene, Oregon boutique firm of Speer Hoyt PC. She came to Tonkon in 2008.

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Get To Know

Gwen lives in downtown Portland and has learned to love the walking life that Portland is all about. She is married to Peyton Lieuallen, a retired educator, and has one son who is a student at Portland State University. Peyton and Gwen enjoy catering to the whims of their West Highland White Terrier, Bentley, and occasionally getting out on the golf course.
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Featured Representative Matters

Tax Provisions

Drafting complex tax allocation and cash distribution provisions for LLC Operating Agreement on behalf of acquisition entity.

Business Reorganization

Reorganization of family business, including private letter ruling from IRS regarding spin-off of portion of the business. 

Cost-Sharing Arrangement

Structuring of cost-sharing arrangement for open source software project.

Cooperative Advice

Advice to cooperatives on issues relating to patronage dividends, exempt status, transition to private status, and capitalization through stock issuance.

Local Government Advising

Advice to local government on tax implications of state-funded project on private lands.

Private Foundation Status

Advice to §501(c)(3) entity on private foundation status and restructuring to achieve public charity status.
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Featured Work

Tonkon Torp Obtains Oregon Supreme Court Victory for ACLU

Tonkon Torp attorneys Steven Wilker, Sarah Einowski and Gwen Griffith, working on behalf of the ACLU of Oregon, won a large victory in the Oregon Supreme Court that strengthens the public's right to records. Find details and more featured cases here.

Yakima Products Acquires New Headquarters Campus with Help from Tonkon Torp

Tonkon Torp’s real estate and land use team completed a time-sensitive transaction that enabled the fast-growing Yakima Products, Inc., to acquire its new corporate headquarters in Lake Oswego, Oregon. Find details and more featured cases here.

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Community Involvement & Activities


City of Portland Business License Appeals Board
Member

Oregon Voices
Board Member

Portland Tax Forum
Board of Directors

Youth, Rights and Justice
Board Member
Pro Bono Attorney

CLiF Project
Co-Founder

Oregon State Bar
Taxation Section Executive Committee
Former Member

The Tax Advisor
Advisory Editorial Board (professional publication of the AICPA)

Eugene Opera
2002–2003, Past President, Board of Directors
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Professional Memberships

American Bar Association, Taxation Section
Multnomah Bar Association
Oregon Women Lawyers
Toastmasters International
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Awards & Recognition

The Best Lawyers in America

The Best Lawyers in America

2012-2021, Tax Law
2010-2021, Trusts and Estates

Multnomah Bar Association/Legal Aid Services of Oregon

2017, Pro Bono Award of Merit
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Recent News

8.20.2020

Best Lawyers in America® Includes 49 Tonkon Torp Attorneys on 2021 List

Forty-nine Tonkon Torp lawyers representing 36 practice areas have been selected for inclusion in The Best Lawyers in America® 2021. A majority of attorneys have been named to the peer-review list in past years, and most have been recognized for more…
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1.28.2020

Gwen Griffith Presents to Oregon Society of CPAs on Oregon Tax Court Cases

Gwen Griffith presented at the annual State and Local Tax Conference sponsored by the Oregon Society of Certified Public Accountants. Her presentation focused on the 2019 cases decided by the Oregon Tax Court, in both the Magistrate and Regular…
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11.25.2019

Gwen Griffith Talks Capital Accounts at IRS/Practitioners Forum

Tonkon Torp partner Gwen Griffith presented at the October 31, 2019 IRS/Practitioners Forum program hosted by the Oregon State Bar Taxation Section, the Oregon Society of CPAs, and the IRS.
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10.28.2019

Gwen Griffith Reviews LLC Operating Agreements for OSB Broadbrush Taxation Event

Tonkon Torp partner Gwen Griffith was a featured speaker at the “Broadbrush Taxation: Tax Law for Non-Tax Lawyers” seminar hosted by the Oregon State Bar Taxation Section. The event was designed to help non-tax lawyers understand key tax issues.
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8.15.2019

2020 List for Best Lawyers in America® Includes 48 Tonkon Torp Attorneys

Forty-eight Tonkon Torp lawyers representing 39 practice areas have been selected for inclusion in The Best Lawyers in America® 2020. A majority of attorneys have been named to the list in past years, and most have been recognized for more than five…
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9.27.2018

Gwen Griffith Breaks Down Capital Accounts for Mid-Valley Tax Forum

Tonkon Torp partner Gwen Griffith spoke at the Mid-Valley Tax Forum on September 18 about partnership capital accounts and how they operate in Oregon. She shared background on the original intent of capital accounts, why they are only available for…
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8.17.2018

Best Lawyers in America® Names 51 Tonkon Torp Attorneys to 2019 List

Fifty-one Tonkon Torp lawyers representing 41 practice areas have been selected for inclusion in The Best Lawyers in America® 2019. Nearly all attorneys have been named to the list in past years, and have been recognized for more than five years
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6.19.2018

Gwen Griffith Covers New Tax Law at Northwest AFP Summit

On May 17, Tonkon Torp partner Gwen Griffith spoke at the annual summit organized by the Northwest Association for Finance Professionals. Gwen provided an update on the Tax Cuts and Jobs Act of 2017 and its impact on businesses. In addition to…
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6.15.2018

Sherrill Corbett and Gwen Griffith Speak at Business Transition Seminar

On May 31, Tonkon Torp co-sponsored a seminar on business transitions with Geffen Mesher and KeyBank. The event for local business leaders was held at the Multnomah Athletic Club. Nearly 100 attendees filled the room to hear the presenters share…
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6.12.2018

Gwen Griffith Presents at OASOTN Conference

On May 9, Tonkon Torp partner Gwen Griffith presented at the annual Oregon Adolescent Sex Offending Treatment Network (OASOTN) Conference. The conference convenes a wide range of professionals who interact in Oregon's youth correctional system, all…
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Recent Alerts

9.18.2017

The Fleischer Case: IRS Challenges Ahead for Insurance Producers?

A 2017 Tax Court decision, Fleischer v. Commissioner, may call into question a tax planning strategy commonly used by commissioned brokers and salespersons in many industries. This Alert looks at the impact of the decision on insurance brokers and…
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1.26.2011

City and County Income Tax Traps

The Multnomah County Business Income Tax and the Portland Business License Law (the City/County Tax) is a 3.65% combined tax on "business income" apportioned to the city and county under a single sales factor. The City/County Tax is loaded with…
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12.20.2010

Oregon State Taxation of Nonqualified Deferred Compensation Plan Benefits

Hypothetical: Oregon executive will begin to receive payments from a nonqualified deferred compensation plan upon retirement. He plans to move to Washington state following retirement. Will the payments be subject to Oregon income tax?
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9.1.2010

Delaying a Difficult Decision...

Deciding whether to pull up stakes and change residency is often a difficult decision for individuals and families. Yet, it is a decision that Oregonians often face when selling stock because of the income tax consequences of remaining an Oregon…
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8.27.2010

Changes to "Accredited Investor" and "Qualified Client" Standards Under Dodd-Frank Act

On July 21, 2010, President Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd-Frank Act"), which brings into place a broad range of financial regulatory reforms. Title IV of the Dodd-Frank Act, titled…
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6.11.2010

FBAR Regs: Good News and Bad News...

The good news is that new regulations have clarified the definition of "U.S. Persons" for FBAR reporting rules.
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2.4.2010

Oregon Legislature Hears Proposals To Modify The Business Energy Tax Credit

The 2010 special session of the Oregon Legislature began this week, and the House Revenue Committee wasted no time in holding a hearing on proposed revisions to the Business Energy Tax Credit ("BETC") that is available to projects in the conservation…
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Publications & Presentations


Gwen is the co-author of a prominent book on the transition of family wealth, Family Wealth Transition Planning, published by Bloomberg in 2008 and now available through Wiley Publications. She is also the author of two leading treatises for law and taxation students published by Aspen Publishers.

"What Business Lawyers Need to Know About the Tax Aspects of Fixing Mistakes," Oregon Business Lawyer, June 2020

"2019 Oregon Tax Court Decisions in Review," Oregon Society of Certified Public Accountants, January 2020

"Operating Agreements: Getting it Right," Broadbrush Taxation: Tax Law for Non-Tax Lawyers Seminar, Oregon State Bar Taxation Section, October 2019

“Navigating a Failed Business Transition,” Business Transitions Seminar, KeyBank Club, May 2018

“The New Math: Business Provisions of the Tax Cuts and Jobs Act of 2017,” Northwest Association for Finance Professionals, May 2018

“CLiF Project (Changing Lives Forever),” Oregon Adolescent Sex Offending Treatment Network Conference, May 2018

“Tax Reform Part II: Key Changes and More for Business Clients,” Oregon State Bar Taxation Section, April 2018

Panelist, “Mississippi Burning: Pro Bono Service – Then and Now,” Oregon State Bar’s 25th Annual Litigation Institute & Retreat Meeting, March 2018

"New Math – The New Tax Law and Its Impact," Association for Financial Professionals, January 2018

"Recent Federal Tax Cases and Rulings," Northwest Federal Tax Conference, Oregon Society of Certified Public Accountants, November 2017

"CLiF Project (Changing Lives Forever)," Oregon State Bar Pro Bono Fair, October 2017

Moderator, "Turning Points – Stories of Transition: A Seminar for Women Business Leaders," KeyBank Club, October 2016

Moderator, "Been There! Done That! A Seminar for Women Business Leaders," KeyBank Club, October 2015

"Tax Issues of Closing Up Shop," Broadbrush Taxation: Tax Law for the Nonspecialist, Oregon State Bar Taxation Section, October 2015

"Anatomy of a Tax Mess," Mid-Willamette Chapter of the Oregon Association of Tax Consultants, June 2015

"Estate Planning and You," Ameriprise Financial, May 2015

"Issues in Alternative Investment: Is There a Cure for Auditor's Insomnia?" Association of Public Pension Fund Auditors Professional Development Conference, May 2015

"Federal Tax Cases and Rulings 2014," Midvalley Tax Forum, Oregon State Bar Taxation Section, January 20, 2015

"Recent Federal Tax Cases and Rulings," State and Local Tax Conference, Oregon Society of Certified Public Accountants, January 2015

"Recent Federal Tax Cases and Rulings," Northwest Federal Tax Conference, Oregon Society of Certified Public Accountants, November 2014

"Oops! My Client Didn't Mean to Do That – What Now?" IRS/Practitioners Forum, Oregon Society of CPAs, October 2014

"The Relationship Between a Company’s Health and Wealth," Growing a Company that is Healthy, Wealthy, and Wise: A Seminar for Women Business Leaders, KeyBank Club, October 2014

"Recent Federal Tax Cases and Rulings," Oregon State Bar Taxation Section, September 2014

"Recent Oregon Tax Court Cases," Oregon Society of Certified Public Accountants, January 2014
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Services

Tax Estate Planning Nonprofit Organizations Business Law
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Education

J.D., Stanford Law School, 1981

B.A., Rollins College
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Bar & Court Admissions

Oregon State Bar
State Bar of California
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