Succession Planning in an Uncertain Economy Oregon Legislature Amends Estate Taxes — What Planning Steps Should You Take? Multnomah County Business Income Tax and City of Portland's Business License Tax Are Estate Taxes No Longer a Concern? Succession Planning: This May Be Your Last, Best Chance

A key issue in any closely held company or family-owned business is determining how to transfer ownership from the company founders to the second and successive generations of owners and managers. Each new generation presents more people and more complex issues. We believe that a succession plan, which defines who will take over company ownership and management and what governance structure will be in place, is an important part of every company's long-term business plan. Jordan Ramis PC provides the following in coordination with our business law services:

• Business succession planning, including shareholder agreements, family partnerships, limited liability companies, and business reorganization and recapitalization planning
• Simple and complex wills, trusts, and related estate-planning documents
• Revocable and irrevocable trusts
• Charitable contributions
• Special-needs trusts, durable powers of attorney, advance directives, and guardianships and conservatorships
• Estate administration
• State and federal individual, fiduciary, and inheritance tax returns
• Representation of corporate and individual fiduciaries and will and trust beneficiaries in probate litigation and other contested matters

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