Join the RAISE THE ROOF event on Thursday, April 18th. This dinner and auction is an opportunity to meet the CTEC (Career Technical Education Center) students in the Residential Construction program. You will see the house designs these students have been working on, and there will be several silent auction items and eight live auction big-ticket items. Come attend and show your support for an incredible program that teaches high school juniors and seniors construction skills that they can use to step ahead in their career paths, especially within our local construction industry. Learn more an ..read more

By Erich Paetsch, Chair, Financial Services Industry Group On June 25, 1984, the United States Supreme Court issued one of the most frequently cited and commonly referenced opinions in its history. Unlike some judicial opinions, Chevron v. Natural Resources Defense Council (“Chevron”) failed to capture the wider public’s imagination.[1] A discussion dense on administrative law and the separation of powers is great material for law schools and government agency meetings but does not make a riveting podcast. Until now. The Chevron decision establishes the standard for deciding when cou ..read more

By Matthew K. Stevenson – Attorney, Business Law & Taxation Law Practice Group On March 1, 2024, the United States District Court for the Northern District of Alabama ruled that the Corporate Transparency Act (the “CTA”) is unconstitutional. The court found that the CTA, which requires the federal registration of most corporations, limited liabilities and similar entities operating in the United States, was not sufficiently tied to any of the federal powers granted by the Constitution. How should business owners respond to this ruling? The CTA is a federal law that came into effect on Janu ..read more

As a law firm with nearly a dozen civil litigation attorneys, we are often asked about defamation cases. These cases receive attention from the media and loom large in courtroom dramas and the public imagination. What exactly is defamation? Defamation occurs when a person makes an untrue statement about another individual, either verbally (slander) or in writing (libel), to a third party and the statement causes the individual damage.   Parsons v. Bridgman One of the first defamation trials in North America occurred in 1656. At issue in the case, Sarah Bridgman accused her neighbor, Mar ..read more

Dear Clients: As you may know, Oregon Senate Bill 498 was signed into law by Governor Kotek on July 13, 2023.  The new law provides an available $15 million Oregon estate tax exemption for decedents who engage in the active management of Natural Resource Property (e.g., farming, forestry, and fishing) and who meet certain requirements outlined herein.  This exemption is different than the prior Natural Resource Property Credit Election law, the provisions of which are discussed in further detail below. The newly enacted Natural Resource Exemption may be applied to estates of decedent ..read more

By Erich Paetsch, Chair, Financial Services Industry Group At the start of the Great Recession, the Federal Financial Institution Examination Counsel agencies (“FFEIC”)  adopted a Policy Statement on Prudent Commercial Real Estate Loan Workouts (“2009 Statement”). The 2009 Statement was a useful tool for financial institutions to understand risk management and accounting practices for commercial real estate (“CRE”) loans. Many CRE lending policies and procedures incorporate the 2009 Statement today. The volume of commercial real estate loans held by financial institutions is at ..read more

By David Briggs, Partner – Employment Law & Litigation Practice Group   Ready or not, here it comes.  Paid Leave Oregon is here.  Employees are eligible to apply for benefits and can start receiving those benefits beginning on September 3, 2023. The Oregon Employment Department is estimating that 41,000 individuals will apply for benefits before the program even begins. Do you have everything in order?  Are your policies up to date?  All notices posted?  We are giving you a quick guide to the things that you should know and what you need to do (if you haven’t ..read more

The Oregon Secretary of State recently warned business owners to be aware of solicitations sent out by for-profit companies offering to file an annual report with the Oregon Secretary of State on behalf of the business or business owner. These companies are commonly charging a “processing” fee or some other additional fee for this filing that is not required by the Secretary of State. In general, the easiest way to file your annual report is online directly through the Secretary of State website. Business owners should be aware that the annual report fee is $100.00 and any charges exceeding th ..read more

Jennifer Paul and Paul Sundermier, our two Condemnation attorneys, will be presenting and co-chairing at the upcoming Eminent Domain: Current Developments in Condemnation, Valuation & Challenges Conference. Jennifer will be giving an overview on pre-condemnation entries, and Paul will be moderating a panel on appraisal problems in condemnation. The conference is May 11 and 12 in Portland. Registration is still open, and you can use the code FAC100 to get $100 off your qualifying registration. Click the link to sign up: https://www.theseminargroup.net/seminars/7173 . The post Jennifer Paul ..read more

  Dear Friends and Clients: Happy Holidays! As with years past, we wanted to send a letter to friends and clients with new information on prospective tax updates and law changes, as well as key estate planning reminders for an estate planning checkup. We are excited to see what this new year will bring us. We hope that we can continue to provide assistance to our community with information and services in 2023 and beyond. -The Saalfeld Griggs PC Estate Planning Team   Federal Gift and Estate Tax Amounts Estate and Gift Tax Exemption: The estate and gift tax exemption for is set to i ..read more