Attorneys

THOMAS J. FRASER

Of Counsel

Thomas J. Fraser has over 20 years experience in providing legal services to individuals and businesses, specializing in the formation of business entities, acquisitions and sales of companies, estate planning and probate, and tax planning and compliance matters. Mr. Fraser is a member of the Oregon and Washington State Bars. His background encompasses a wide range of complex transactional and estate planning projects involving the participation of the client’s other financial and legal advisors, including accountants, financial planners, insurance agents and general counsel. Mr. Fraser frequently is brought into a transaction as special tax counsel to assist with reorganizations, acquisitions and mergers by rendering the tax opinion and documenting the transaction. He also assists the owners of businesses with their estate and gift tax planning by creating valuation discounts using family limited partnerships and limited liability companies, establishing trusts for spouses and children, and through charitable gifting programs using charitable remainder trusts and other gifting vehicles.

Mr. Fraser has taught a continuing legal education program on the formation and operation of family limited partnerships in Oregon. He attended the University of Oregon School of Law in Eugene, Oregon (J.D.–1985) and the National Law Center at George Washington University, Washington D.C. (LL. M. in Taxation–1987). Mr. Fraser is a member of the American Bar Association (member taxation and real property, probate and estate planning sections); the Oregon State Bar Association — 1985 (member taxation, business law and estate planning and administration sections); the Multnomah County Bar Association, and the Washington State Bar Association —2000 (member real property, probate and estate planning sections).

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