Blog

New Safe Harbor for Reverse Exchanges By SG Business & Taxation Practice Group SAALFELD GRIGGS PC On September 15, 2000, the Internal Revenue Service finally issued some specific guidance for the completion of reverse, deferred like-kind exchanges. In Revenue...

‘Dividend’ – No Longer a Dirty Word By SG Business & Taxation Practice Group SAALFELD GRIGGS PC Previously, much of the tax planning for closely-held corporations involved efforts to avoid dividend tax treatment on amounts distributed by the corporation to its...

Corporate Loans to Shareholders Taxed as Dividends This article discusses a recent Fifth Circuit decision that reclassifies a “loan” to the sole shareholder of a corporation as taxable income to the shareholder in the form of a distribution. The case highlights the...

Business Planning for Measures 66 & 67 With voter approval of Measures 66 and 67, Oregonians increased personal income taxes and instituted a permanent increase in the minimum income tax for C corporations. Measure 66 increases the marginal tax rate on individual...

BETC: Oregon’s Tax Incentive to Reduce Energy Costs By Saalfeld Griggs PC Over the last several years, one of the most pressing issues at both the local and national levels has been the drastic increase in the cost of energy. As a result, there have been increased...

The Legislature, Real Estate, and You Every two years in the spring, the great lawmakers of our state assemble to partake in the democratic process by which our laws are made and amended. This is a time Oregonians appreciate our process and applaud our representative...

What is Your Business Doing to Prevent Identity Theft? By Shannon Raye Martinez SAALFELD GRIGGS PC In 2007, the State of Oregon passed the Oregon Identity Theft Protection Act, requiring businesses to implement procedures and policies to protect the personal and...

Using a Family Foundation for Your Family’s Charitable Giving By Caleb A. Williams SAALFELD GRIGGS Many of our clients have discovered the benefits of using a private foundation to achieve their charitable giving goals. Private foundations are no longer limited to the...

The New Anti-Markup Rule For Diagnostic Tests By Wayne Kinkade SAALFELD GRIGGS PC On November 18, 2008, the Centers for Medicare and Medicaid Services (“CMS”) published its final 2009 physician fee schedule. The new fee schedule also finalized regulations regarding...