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Michael  Millender

Michael Millender

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503.802.2164
michael.millender@tonkon.com
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Overview

Michael is Co-Chair of the firm's Business Department and is active in the areas of tax and employee benefits. His tax practice focuses on the federal, state, and local taxation of businesses, with an emphasis on the structuring of business transactions and the taxation of corporations, partnerships, and LLCs. In the benefits area, Michael advises clients on a wide range of issues involving retirement plans, equity-based plans, and fringe benefit plans. Michael frequently represents clients in tax and benefits controversies involving the Internal Revenue Service, the Department of Labor, and state and local tax authorities.

Michael also assists clients in forming business entities, buying and selling businesses, corporate reorganizations, and drafting and negotiating contracts.

Before joining Tonkon Torp, Michael completed a two-year judicial clerkship in the Eastern District of Pennsylvania in Philadelphia. Michael serves on the Board of Cedar Sinai Park, and he previously served for four years as Board President of Jewish Family & Child Service.
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Featured Work

Tonkon Torp Pilots Smooth Landing in Columbia Helicopters Sale

Tonkon Torp led one of Oregon's most notable M&A deals of 2019 for its client, Columbia Helicopters. Founded in 1957, Columbia Helicopters, Inc. (CHI) is one of Oregon's most recognizable brands.

Tonkon Torp Guides Pacific Foods through Oregon’s Largest Acquisition of 2017

Tonkon Torp led Oregon's largest M&A transaction in 2017, the $700 million acquisition of Tualatin-based Pacific Foods of Oregon LLC by Campbell Investment Company. Pacific Foods is an iconic, nationally distributed organic food brand founded in 1987.

Tonkon Torp Brings Attorney Power to Renewable Energy Transaction

Tonkon Torp client Enel Green Power North America (EGPNA) is the North American subsidiary of one of the largest corporations in the world, the Italian electricity company Enel S.p.A. Here's how we helped EGPNA in a renewable energy acquisition.

Tonkon Represents Opus Agency in Equity Investment Transaction

Tonkon Torp’s Mergers & Acquisition practice group represented client Opus Agency in a significant equity transaction with private equity firm Fan Creek Capital, providing substantial additional growth capital to Opus. Opus, a global corporate events and experiential marketing agency headquartered in Beaverton, Oregon, serves Fortune 1000 clients such as Salesforce, Amazon, Intel and Alaska Airlines.

Tonkon Torp Represents Vestas in Acquisition of UpWind Solutions

Tonkon Torp represented its client Vestas, the world's largest manufacturer of wind turbines, in the acquisition of UpWind Solutions, Inc., an independent service provider for wind power plants in nine US states. The $60 million acquisition furthers Vestas's strategic objectives for its North America service business.

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Community Involvement & Activities


Cedar Sinai Park
Trustee
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Professional Memberships

American Bar Association
Multnomah Bar Association
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Awards & Recognition

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Recent News

11.20.2019

Rachel Atchison and Michael Millender Review Opportunity Zones for OSB Securities Regulation Section

Rachel Atchison and Michael Millender provided an overview of Opportunity Zone tax incentives at the Oregon State Bar Securities Regulation Section Annual Meeting.
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7.10.2018

Tonkon Torp Hosts Program on Tax Reform Implications for Real Estate

Tonkon Torp hosted a social hour and program to highlight key implications of the 2017 federal tax overhaul for real estate investors. David Petersen covered the key components of tax reform that apply to real estate investors. Michael Millender…
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5.4.2017

Tonkon Torp Sponsors Jewish Family & Child Service Fundraising Luncheon

Tonkon Torp was a sponsor at "Celebrating our Caring Community," a fundraising luncheon held by Jewish Family & Child Service (JFCS) on May 2. The luncheon featured guest speaker Oregon Attorney General Ellen Rosenblum. Michael Millender organized…
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1.13.2017

Michael Millender Reviews Incentive Compensation at January Tonkon Talk

At the January 4 Tonkon Talk, attorney Michael Millender spoke to startup companies about incentive compensation plans. He covered stock option and phantom stock plans, restricted stock awards, and factors a company should consider in choosing an…
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6.22.2016

Michael Millender Leads Roundtable on Contract Management Systems

Tonkon Torp attorney Michael Millender led a roundtable discussion on designing and implementing enterprise contract management systems for the Association of Corporate Counsel – Oregon Chapter. The CLE program, sponsored by Tonkon Torp, was held at…
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9.9.2015

Michael Millender Named Co-Chair of Tonkon Torp Business Department

Michael Millender has been appointed co-chair of the Tonkon Torp Business Department. Millender is a partner in Tonkon Torp’s Taxation and Executive Compensation & Employee Benefits practice groups. His tax practice focuses on the federal, state and…
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5.20.2015

Tonkon Torp Sponsors Jewish Family & Child Service Fundraiser

On May 19, Tonkon Torp sponsored the "Celebrating Our Caring Community" fundraiser luncheon put on by Jewish Family & Child Service (JFCS). Michael Millender, a JFCS board member, organized the sponsorship.
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4.22.2015

Mark LeRoux and Michael Millender Cover Tax Planning at OLI

Mark LeRoux and Michael Millender spoke about tax planning for closely held businesses at a recent seminar on Representing Family and Closely Held Businesses presented by the Oregon Law Institute of Lewis & Clark College.
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2.9.2015

Michael Millender Addresses Oregon’s New Income Tax Rates for Business Owners

On January 22, Michael Millender, an attorney in Tonkon Torp’s Business Law Practice, presented a talk to the Portland Tax Forum titled "New Year, New Rates: Understanding Oregon's New Income Tax Rates for (Some) Business Owners." Michael reviewed…
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11.24.2014

Denton and Millender Discuss Equity Compensation for LLCs and Partnerships

On November 7, Justin Denton and Michael Millender, attorneys in Tonkon Torp’s Business Law Practice, spoke at the Oregon State Bar’s Business Law Section annual seminar, “Business Law 2014: From Private M&A to Cybersecurity and Privacy Law.” Their…
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Recent Alerts

3.26.2020

Four Points to Keep in Mind About the New July 15 Tax Deadline

Last Friday, the Treasury Department and IRS revised their guidance from earlier in the week and issued a notice granting taxpayers an extension until July 15 to file income tax returns and make income tax payments that would normally be due on April…
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3.18.2020

Treasury Relaxes Tax Payment Deadline

In response to the COVID-19 epidemic, the U.S. Treasury has issued a notice providing individual and corporate taxpayers with a three-month extension to pay income taxes that are otherwise due on April 15 without penalties or interest. The extension…
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6.20.2012

JOBS Act Directs SEC to Lift Ban on General Solicitation and General Advertising in Rule 506 Offerings

The recently enacted Jumpstart Our Business Startups Act (JOBS Act) directs the U.S. Securities and Exchange Commission (SEC) to adopt rules that remove the existing prohibition against general advertising and general solicitation in private…
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4.23.2012

SEC Adopts Final Rules on Performance-Based Fees

As discussed in a previous Tonkon Tip, the Securities and Exchange Commission issued an order raising the financial thresholds of Rule 205-3 under the Investment Advisers Act of 1940, which provides that only "qualified clients" may be charged a…
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2.6.2012

Final ERISA Service Provider Fee Disclosure Rules Go Into Effect July 1, 2012

On February 2, 2012, the Department of Labor ("DOL") issued final regulations requiring service providers to ERISA retirement plans to disclose information about the service providers' compensation and potential conflicts of interest. The final rules…
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1.26.2012

Washington Tax Nexus: Can You Afford to "Sleep Like a Baby?"

Mattress World, whose radio ads told listeners "it's not too late to sleep like a baby," recently announced that it owes the State of Washington approximately $1.7 million in uncollected sales taxes and will be shutting down its business.
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1.25.2012

SEC Overhauls Form ADV Part 1A to Conform to New Dodd-Frank Requirements

The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 has significantly changed how investment advisers are regulated. Among other things, the Act (a) increased the amount of assets under management required for SEC registration and…
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7.15.2011

SEC Extends Deadlines for Compliance with New Investment Adviser Registration Regime under Dodd-Frank

As we detailed in a previous Tonkon Tip, the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 ("Dodd-Frank") makes significant changes to the current investment adviser regulatory regime.
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6.28.2011

New ERISA Participant-Directed Plan Disclosure Rules

A discussion of the new Department of Labor rules, enumerating the plan and investment-related information that employers must furnish to participants.
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2.15.2011

Get Ready Now to Comply with ERISA Service Provider Fee Disclosure Rules

On January 1, 2012, new rules go into effect that will require investment advisers, brokers and others who provide services to ERISA plans to disclose to plan fiduciaries information relating to the service provider's compensation. This disclosure is…
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Publications & Presentations


“Four Points to Keep in Mind About the New July 15 Tax Deadline,” Tonkon Torp Legal Update, March 2020

"Treasury Relaxes Tax Payment Deadline," Tonkon Torp Legal Update, March 2020

"Opportunity Zone Investments," Oregon State Bar Securities Regulation Section, October 2019

"Incentive Compensation," January 2017

"Designing and Implementing Enterprise Contract Management Systems," Association of Corporate Counsel – Oregon Chapter, June 2016

"Tax Planning for Closely Held Businesses," Representing Family and Closely Held Businesses, Oregon Law Institute of Lewis & Clark College, April 2015

"New Year, New Rate: Understanding Oregon's New Income Tax Rates for (Some) Business Owners," Portland Tax Forum, January 2015

"What's Nexus?" Multi-State Business Tax for Pacific Northwest Practitioners, National Business Institute, October 2014

"Time to Rethink Your Choice of Entity in Oregon?" OSB Business Law Section, September 2014

"Taxation of Internet Commerce: What You Need to Know," Oregon Law Institute of Lewis & Clark Law School, June 2013

"A Dash of SALT: Planning Opportunities and Recent Developments," Oregon State Bar Taxation Section, March 2013
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Services

Tax Business Law Executive Compensation & Employee Benefits Corporate Finance & Transactions Administrative & Regulatory Law Financial Services & Investment Management Law
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Education

J.D., summa cum laude, University of Iowa College of Law, 2002

Ph.D., Princeton University, 1996

B.A.,summa cum laude, Duke University, 1988
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Bar & Court Admissions

Oregon State Bar
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