Steven A. Nicholes

Steve graduated from Oregon State University with a degree in Business Administration and worked for two years as the comptroller of a small company in Eastern Oregon before attending law school. That business background led Steve to pursue an advanced degree in taxation after law school on his way to becoming a tax attorney. Steve’s background in business, combined with the advanced training he received in taxation, enables him to assist his clients not only with their tax and estate planning needs, but also with their charitable, business and real estate matters. Steve has substantial experience establishing and structuring limited liability companies (LLC’s) for his clients, and in advising his clients as to Section 1031 tax-deferred exchange transactions.

BUSINESS AND TAXATION

Steve’s business background and advanced training in taxation enables him to advise and support his clients in their tax and business needs, including income tax planning for tax-sensitive transactions, sale or exchange of real property, formation of a new business entity, tax-deferred Section 1031 exchanges, and LLC and partnership structures. Steve also has substantial experience assisting agricultural and timber clients with their business and planning needs.

ESTATE PLANNING AND ADMINISTRATION

Steve assists his clients in establishing their estate plans to fulfill their goals and objectives for distribution of their assets and property after death, including tax planning options to minimize the impact of death taxes, and to provide for the protection of a beneficiary’s inheritance through an appropriate trust format. Steve also has substantial experience assisting his clients’ families through the estate administration process after a death has occurred.

NONPROFIT AND CHARITABLE ORGANIZATIONS

Steve has assisted his clients in the formation and planning of charitable organizations and foundations, charitable remainder trusts, charitable gift annuity agreements, and donor-advised funds at community foundations. Steve’s focus is to help the clients understand the various options so that they can make an informed decision as to the appropriate charitable vehicle to carry out their wishes.

REPRESENTATIVE BOARD MEMBERSHIPS

• • Clark Foundation (Director 1985 – present)
  • Marcia H. Randall Foundation (Secretary 2016 – present)
  • Coaster Theater Foundation (Director 1985 – present)
  • Sisters of St. Mary of Oregon Foundation (Director 1999 – 2009)