Practice Emphasis
Employee Benefits
Taxation
Business Organizations & Planning
Admitted to Practice in the U.S. Tax Court
Education
University of Oregon School of Law, J.D. (2006)
(Order of the Coif)
Linfield College, B.S. (1996)
(summa cum laude)
Steve joined Hershner Hunter in 2011 after practicing for several years in Portland at a large firm where he gained experience working on complex tax matters, pension and benefits issues and business transactions.
Steve’s practice focuses on advising clients on employee benefits, taxation and business planning matters. He assists clients in designing and implementing retirement and welfare benefit plans, including drafting, amending and reviewing plan documents, advising on plan administration, ERISA compliance and fiduciary issues, and correcting operational errors. He advises businesses and CPAs in federal, state and local tax matters, including general tax and compensation planning, worker classification, IRC § 1031 exchanges and assistance with tax audits and subsequent appeals. He helps business owners achieve their business planning objectives by advising on business entity formation, administration and ownership transfers. He also assists clients subject to the Davis-Bacon Act and other prevailing wage laws in matters surrounding prevailing wage credit for fringe benefit plan contributions.
Before going to law school, Steve worked as an underwriter of life and disability insurance for a major insurance company in Portland and, during this time, he earned the Certified Employee Benefit Specialist designation. Steve has assisted Disability Rights Oregon (formerly Oregon Advocacy Center) in its efforts to change the policies surrounding the use of seclusion and restraint on mentally ill patients committed to the Oregon State Hospital. Through these efforts, Disability Rights Oregon spearheaded the revision of the applicable Oregon Administrative Rules, and Steve provided advice and counsel during the revision process.
Steve grew up in Idaho and met his wife, Megan, while he was attending law school in Eugene. After several years in Portland, they decided to move to Eugene to raise their daughter, Victoria, closer to Megan’s family. When not practicing law, Steve enjoys spending time with his family, reading, watching Oregon Duck football and Portland Trailblazer basketball games.
Professional Activities
- Member, Tax Section, Oregon State Bar Association.
- Member, Newsletter Committee, Tax Section, Oregon State Bar Association.
- Member, Eugene-Springfield Tax Association.
- Member, Eugene Estate Planning Council.
- Past Member, Western Pension & Benefits Conference, Portland Chapter.
Community Activities
- Member, Board of Directors, Fish Emergency Service, Inc., Portland, Oregon.
Speaking Events
- “Employee vs. Independent Contractor: Another Look at Worker Classification,” Eugene-Springfield Tax Association, October 2010
- “A Few of the Latest Tax Issues for Non-tax Attorneys,” Oregon State Bar Broadbrush Taxation Seminar, November 2009
- “Business Succession Planning,” Northwest Hearth, Patio and Barbecue Association (HPBA) / Oregon HPBA Annual Meeting and Conference, Grand Mound, WA, June 2008
Selected Publications
- “Failures of IRC §1031 Exchange Qualified Intermediaries Highlight Risks and the Importance of Due Diligence When Selecting a Qualified Intermediary,” The Oregon Certified Public Accountant, March/April 2009.
- “Due Diligence in Selecting a 1031 Qualified Intermediary,” In Brief (Oregon State Bar Professional Liability Fund), Issue 107, February 2009.
- “Employer-Owned Life Insurance Rules May Unintentionally ‘Clean Up’ More Than Just Wal-Mart ‘Janitor Policies’,” The Oregon Certified Public Accountant, January 2009.
- “Lane County Mass Transit Tax,” Lexis OR Tax P.I. 6,356, 2008.
- “Washington County’s Real Property Transfer Tax,” Lexis OR Tax P.I. 6,357, 2008.
- “A Review of Oregon Affiliate Nexus,” Lexis OR Tax P.I. 6,355, 2008.
- “IRC Section 1031 Exchange Issues in Oregon,” Lexis OR Tax P.I. 6,307, 2008.
- “Classification of Property for Property Tax Purposes in Oregon,” Lexis OR Tax P.I. 6,311, 2008.
- “Assessment and Valuation Procedures for Oregon Property Tax Purposes,” Lexis OR Tax P.I. 6,310, 2008.
- “Procedure for Property Tax Appeals in Oregon,” Lexis OR Tax P.I. 6,309, 2008.
- “EGTRRA and the Past, Present, and Future of Oregon’s Inheritance Tax System,” 84 Or. L. Rev. 317, 2005.
Professional Recognition
- Named by peers as one of Oregon’s “Rising Stars” in Oregon Super Lawyers magazine, 2009-2011.
- LexisNexis Tax Law Center “Notable Newcomer” Exceptional Tax Law Professional, 2009.
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