ORS 107.105 – Divorce Property Division

Establishes Oregon’s equitable distribution framework for marital property. Unlike community property states, Oregon courts have discretion in dividing marital property. Business valuations must clearly distinguish between property acquired during the marriage and separate property. Our valuations provide detailed component analysis supporting fair and defensible property divisions.

ORS 130 – Oregon Uniform Trust Code

Governs trust administration and distributions in Oregon. Trustees often require updated business valuations for trust assets, particularly family enterprises and partnership interests. Our valuations ensure proper accounting of trust assets and fair distributions to beneficiaries in compliance with fiduciary standards.

ORS 314.665-314.686 – Oregon Tax Apportionment

Specifies apportionment methodology for multi-state businesses. Oregon requires specific allocation formulas based on sales, payroll, and property factors. Valuations for Oregon tax purposes must incorporate proper apportionment calculations, and our specialists understand how Oregon Department of Revenue interprets these provisions for valuation disputes.

ORS 60.952 – Dissenting Shareholder Rights

Provides dissenting shareholders with appraisal rights when corporations undertake specified transactions. Oregon requires fair value determination at the effective time of the corporate action. Our valuations meet Oregon court standards for these critical shareholder protection scenarios.

ORS 63.225 – LLC Member Dissociation & Buyout

Establishes buyout procedures when LLC members dissociate. Oregon requires fair value determination reflecting the LLC’s proportionate interest. Our LLCs valuations address buyout pricing, redemption valuations, and disputes over dissociation valuation dates.

Our valuations comply with Oregon Tax Court standards and Oregon Department of Revenue guidelines. We maintain familiarity with recent case law and administrative positions affecting valuation methodology. For multi-state operations, we understand how Oregon apportions income and assets, ensuring valuations withstand DORevenue audit and dispute processes.

Oregon’s Corporate Activity Tax applies to gross revenues above $750,000. The CAT affects business valuations through its impact on after-tax cash flows and enterprise value. Our valuations incorporate CAT implications, helping businesses understand how this unique Oregon tax affects their valuation multiples and strategic planning.

Oregon is one of five states with no sales tax, creating unique valuation considerations. This affects revenue multiples, comparable company selection, and margin analysis. Retail businesses and e-commerce operations benefit from different profit profiles than sales-tax states. Our valuations properly adjust for Oregon’s tax-advantaged position, affecting multiplier selection and comparable company analysis.

Minority Interest Discounts: Transferring non-controlling interests qualifies for valuation discounts reflecting lack of control and marketability limitations. Oregon estate planning often employs minority interest strategies to reduce taxable estate values below the $1M threshold.

Family Limited Partnership (FLP) Valuations: FLPs allow discounting aggregate family ownership interests. CVI provides valuations supporting 20%-40% discounts based on control restrictions, marketability limitations, and partnership complexity appropriate to Oregon transactions.

Installment Sale Valuations: Installment sales to trusts or family members require present value calculations using IRS Section 7520 rates. Our valuations support tax-deferred wealth transfer strategies while maintaining audit defensibility.

Oregon business owners face a unique planning challenge: exemptions from federal estate tax don’t protect against Oregon estate tax. A business valued at $2 million is exempt under federal law (assuming exemption levels remain elevated) but fully subject to Oregon’s 16% estate tax. Strategic valuations and discounting strategies become essential planning tools for Oregon residents.

Our valuations are designed with Oregon estate tax consequences in mind, helping business owners and their advisors implement strategies that minimize Oregon exposure while maintaining federal flexibility.

Slater v. Slater (1992) – Personal vs. Enterprise Goodwill

The landmark Slater v. Slater decision established Oregon’s distinction between personal goodwill (non-marital property) and enterprise goodwill (marital property). This critical case affects valuations of professional practices, service businesses, and client-dependent enterprises throughout Oregon. Our valuations explicitly address Slater’s framework, separating goodwill components for proper property division.

Kunze v. Kunze – Professional Practice Standards

Kunze v. Kunze provides Oregon-specific guidance on valuing professional practices in divorce. The case emphasizes the importance of distinguishing personal reputation and earning capacity from practice value. Our professional practice valuations meet Kunze standards, providing detailed income analysis, goodwill determination, and professional degree treatment.

Oregon divorce proceedings often involve disputes over the appropriate valuation date. Our valuations are performed at dates specified by counsel or courts, with careful documentation of business conditions, market factors, and economic circumstances on the valuation date. We also provide comparative valuations at multiple dates when temporal analysis informs litigation strategy.