Robert K. Winger, Partner

Bob Winger acts as legal counsel to mid- and small-sized closely held businesses, providing a full range of corporate and partnership tax planning services, including income, gift, estate and property tax planning. He serves on the advisory board of the Journal of State Taxation and was recognized in Oregon as a SuperLawyer for Closely Held Businesses in 2006.

In addition to his work on tax matters and as general counsel to businesses, Bob focuses on employee benefit programs. He has significant experience with the design, implementation, administration and interpretation of employee pension and welfare benefit plans, including non-qualified and qualified deferred compensation plans from the basic prototype plans to individually designed ESOP's. He has developed a wide variety of stock and deferred compensation plans to address executive compensation and succession planning.

Bob has also developed and marketed computerized document assembly programs for retirement and estate planning and for corporate and limited liability company documentation. Because of this expertise and his work developing Oregon's Limited Liability Company Act, he advised Lexis/Nexis during its development of the Limited Liability Practice System, a document assembly program providing easy access to the LLC laws of all 50 states.

Bob heads the Firm's Tax Team.

Bar Admissions:

• Oregon, 1973
• U.S. District Court District of Oregon, 1973
• U.S. Tax Court, 1976
• U.S. Supreme Court, 1976

Education:

• University of Oregon School of Law, J.D., 1973
  Law Review: Editorial Board, Oregon Law Review, 1972 - 1973
• University of Oregon, 1970
  B.A. in History, Honors: Phi Beta Kappa
  

Published Works:

• Public School Finance in Oregon and Serrano v. Priest, 52 OLR, 1972

Representative Cases:

• Estate of Ronald J. Klupenger, OTC Lexis 61 (1998)
• Erwin & Erwin v. Bronson, 117 Or. App 443, 844 P2d 269 (1992)
• Ratoza v. The Flame, Inc., 277 Or 185, 559 P2d 1283 (1977)
• Consolidated Electrical Distrib v. Jepson Elec. Contracting, 272 Or 384, 537 P2d 83 (1975)
• Private Letter Ruling from the IRS on S Corporations Succession Plan

Representative Clients:

• Wright Business Graphics, Inc.
• OTAK, Inc. 
• The Children's Clinic, P.C.
• Women's Health Today P.C.

Classes/Seminars Taught:

• Leveling the Playing Field - PCs, LLCs, LLPs, etc., Oregon State Bar Association
• Choice of Entity: No Longer a Simple Choice, Business Law Institute; Oregon Law Institute, 1997
• Partnership Agreement Drafting, 15th Annual Tax Conference, Willamette University College of Law
• Legal Entities, National Association of Credit Management-Oregon
• Speaker, Structuring Real Estate Developments and Changes in Partnerships, 1996 and 1997 Annual Meetings, Oregon State Bar Association, Section of Real Estate
• Speaker, Drafting LLC Documents, Oregon's New Limited Liability Company Act, Oregon State Bar Association
• Speaker, Non-Securities Consideration and Compensation Arrangements that Involve Securities, Securities Law for Non-Securities Lawyers, Oregon State Bar Association
• Speaker, Executive Compensation in the 1990s, Compensation and Benefit Planning for Small Businesses, Oregon State Bar Association
• Speaker, Compensation, Deferred Compensation and Other Benefit Plans, Tax Planning Strategies for Small Business, Oregon State Bar Association
• Speaker, Compliance Under State Law, Tax and Practical Operating Considerations, Limited Liability Companies: The Entity of Choice, National Business Institute
• Speaker, Disposition of the Project, Tax Considerations in Real Estate Transactions, Lorman Services
• Speaker, Legal Entities, National Association of Credit Managers-Oregon, Inc., Breakfast Series
• Speaker, Legal Aspects of Credit: Business Organization and Contracts, National Association of Credit Managers
• Speaker, Legal Forms of Business Organizations,  National Association of Credit Managers

Professional Associations and Memberships:

• Joint Oregon State Bar/Oregon Society of Certified Public Accountants
• Journal of State Taxation Editorial Advisory Board
• Oregon State Bar: Professional Corporation Task Force, Chair; Limited Liability Company Task Force; Tax Section past
  Chair
• Multnomah Bar Association, Member

Pro Bono Activities:

• Lawyer Referral Network
• CPA to Lawyer Referral Network