Robert K. Winger, Partner

Bob Winger acts as legal counsel to mid- and small-sized closely held businesses, providing a full range of commercial services with an emphasis on corporate and LLC tax planning services, including income, gift, estate and property tax and succession planning.

In addition to his work as general counsel to businesses in a variety of industries, Bob focuses on tax matters and employee benefits.  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 401 (k) and profit sharing plans to individually designed ESOPs.  He has developed a wide variety of stock incentive and deferred compensation plans and assisted numerous clients correct administrative failures or operational errors in plans through the various governmental correction programs.

Bob has served in the firm’s Executive Committee and as head of the Business Team and currently is head of the Tax and Employee Benefits group.

Bob has worked to develop and revise Oregon’s Limited Liability Company Act and the Professional Corporation Law. He was selected for inclusion in 2006 Oregon Super Lawyers.

Bar Admissions

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


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

Professional Associations

  • Portland Tax Forum, Board of Directors
  • Joint Oregon State Bar/Oregon Society of Certified Public Accountants, Past Co-Chair
  • Oregon State Bar: Taxation Section, past Chair; Professional Corporation Task Force, Chair; Limited Liability Company Task Force; Business Section, Legislative Committee
  • Multnomah Bar Association


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 Forms, Inc.
  • Dutch Bros., L.C.
  • The Children’s Clinic, P.C.
  • Radiation Oncology Specialists, P.C.
  • Northwest Renal Clinic, Inc.
  • Imunology Consultants Labratory, Inc.
  • Digital Control Systems, Inc.
  • NACM Northwest
  • Revera Assisted Living
  • DeLeone Foundation

Classes/Seminars Taught

  • Updating your will—when and why?, Dunn Carney Estate Planning and Administration Seminar Series, March 2012.
  • Dunn Carney Employment Seminar- Health Care Summit, June 2010
  • Drafting Creative Management Alternatives, Oregon State Bar
  • Dunn Carney Employment Seminar-“Changes in COBRA due to the 2009 Stimulus Package,” March 2009
  • Leveling the Playing Field – PCs, LLCs, LLPs, etc., Oregon State Bar
  • 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
  • Structuring Real Estate Developments and Changes in Partnerships, 1996 and 1997 Annual Meetings, Oregon State Bar Association, Section of Real Estate
  • Drafting LLC Documents, Oregon’s New Limited Liability Company Act, Oregon State Bar
  • Non-Securities Consideration and Compensation Arrangements that Involve Securities, Securities Law for Non-Securities Lawyers, Oregon State Bar
  • Executive Compensation in the 1990s, Compensation and Benefit Planning for Small Businesses, Oregon State Bar
  • Compensation, Deferred Compensation and Other Benefit Plans, Tax Planning Strategies for Small Business, Oregon State Bar
  • Compliance Under State Law, Tax and Practical Operating Considerations, Limited Liability Companies: The Entity of Choice, National Business Institute
  • Disposition of the Project, Tax Considerations in Real Estate Transactions, Lorman Services
  • Legal Entities, NACM, Breakfast Series
  • Legal Aspects of Credit: Business Organization and Contracts, NACM


Oregon Business/Corporate Attorney
rated by Super Lawyers