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Holiday Greetings from Larry's Tax Law

Season's Greetings2020 has been a rough year for all of us.  We have experienced personal loss, social unrest, economic challenges and significant limitations on personal interaction.  While the impacts of these conditions may manifest themselves differently in each of us, we have all been faced with some of the loftiest challenges we had ever likely encountered.  It is my sincere hope that with the COVID-19 vaccines recently approved by the Federal Drug Administration, we will return to some sort of normalcy in 2021.

It is a good time for us all to focus on the blessings in our lives.  One of the many blessings in my life was the opportunity of education.  It was not exactly given to me.  I had to work to pay for my education – many times working multiple jobs simultaneously – but the fact that a fine, quality education was available to me is a huge blessing.  Along the way, during college, law school and post-law school studies in taxation, I had the fortune of having terrific mentors.  One of my mentors, Professor David Richardson (now a retired professor and Chair of the Graduate Tax Program at the University of Florida College of Law), advised me that once I entered the practice of law, I had a duty to the profession to share the wealth of knowledge that I had been so fortunate enough to attain from my studies and that I would attain in my law practice.  That statement from Professor Richardson resonated strongly with me and has continuously been at the forefront of my career goals.

Throughout my career, I have shared knowledge with the tax and legal communities by writing articles and teaching at tax and legal conferences.  I have been blessed to have authored hundreds of articles on tax topics and have made hundreds of presentations at tax institutes and legal conferences (as well as presentations at law schools and college accounting programs).  While law firms may acknowledge these activities, they generally focus on economic metrics and often do not financially reward these efforts.  Regardless, these efforts should be an integral part of all of our professional efforts.  Being able to give back to our profession is an incredible gift, and it should be a priority.

Despite the challenges of 2020, I feel fortunate to have presented (virtually) at four tax conferences.  Additionally, in a year when tax law was quickly changing, I am pleased to have shared 48 blog articles:

Coronavirus and CARES Act (13)

Oregon CAT (12)

PPP Loans (12)

IRS News (5)

State and Local Tax (5)

Personal Messages (1)

2021I want to thank my colleagues, Steve Nofziger and Peter Evalds, who also contributed to the blog.  I sincerely want to thank my readers for their support and notes of gratitude for the content and insights I have provided.  I commonly receive notes and emails from readers thanking me for commentary on current tax issues.  This year, with social isolation, it was especially rewarding to receive telephone calls from readers, expressing appreciation for the timely and worthwhile content on the blog.  I hope to continue the blog next year and keep providing timely tax commentary. 

I wish all of my readers, their families and colleagues a wonderful and safe holiday season and new year! 


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Larry J. Brant

Larry J. Brant is a Shareholder and the Chair of the Tax & Benefits practice group at Foster Garvey, a law firm based out of the Pacific Northwest, with offices in Seattle, Washington; Portland, Oregon; Washington, D.C.; New York, New York, Spokane, Washington; Tulsa, Oklahoma; and Beijing, China. Mr. Brant is licensed to practice in Oregon and Washington. His practice focuses on tax, tax controversy and transactions. Mr. Brant is a past Chair of the Oregon State Bar Taxation Section. He was the long-term Chair of the Oregon Tax Institute, and is currently a member of the Board of Directors of the Portland Tax Forum. Mr. Brant has served as an adjunct professor, teaching corporate taxation, at Northwestern School of Law, Lewis and Clark College. He is an Expert Contributor to Thomson Reuters Checkpoint Catalyst. Mr. Brant is a Fellow in the American College of Tax Counsel. He publishes articles on numerous income tax issues, including Taxation of S Corporations, Reasonable Compensation, Circular 230, Worker Classification, IRC § 1031 Exchanges, Choice of Entity, Entity Tax Classification, and State and Local Taxation. Mr. Brant is a frequent lecturer at local, regional and national tax and business conferences for CPAs and attorneys. He was the 2015 Recipient of the Oregon State Bar Tax Section Award of Merit.

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