|    Phone: (503) 221-1772
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Kirkham E. Hay

(503) 412-6722 direct   
(503) 221-1074 fax

Practice Areas
Estate Planning

Real Estate

U.S. Tax Court

Kirk has extensive background and experience working with all levels of businesses, including entity selection and formation, tax elections, internal management, and shareholder or partner agreements.

As part of Kirk's business practice, he has handled numerous acquisitions and sales for the firm's business clients, including tax favorable reorganizations, taxable and nontaxable mergers, and various other structured transactions.

The firm's clients also seek his counsel concerning their ongoing and daily business affairs, which include such matters as drafting, interpreting and enforcing contracts, employee matters, property acquisitions and dispositions, real and personal property leases, and income tax issues.

Kirk also engages in an estate planning practice that includes will and trust drafting and planning with tax consideration. The estate planning process leads to probate and trust administration with the firm's capable attorneys and staff.

University of Oregon, B.A., 1971
McGeorge School of Law, J.D., 1975
Boston University, Taxation L.L.M., 1976
          Professional Associations
Multnomah Bar Association