Jonathan Mishkin is a Bates Testifying Expert who has more than 20 years’ experience as a practicing tax and estate planning attorney where he utilizes his extensive background in individual, corporate, international, and real estate taxation along with knowledge in asset protection/estate planning techniques to advise his clients on methods to mitigate tax exposure while maximizing wealth transfer to successive generations.
Jonathan has a Bachelor of Arts in economics and political science from the University of Pennsylvania. He obtained his Juris Doctorate from the University of Oregon School of Law, and an LL.M. (Master of Laws) in Taxation from the Georgetown University Law Center, where he served as the Graduate Tax Policy Scholar advising the United States Congress on matters of tax policy and legislation.
He has served as an Adjunct Professor at the University of Oregon School of Law where he taught Tax Practice and Procedure. Jonathan is also a member of the Estate Planning Council of Portland and volunteers/sponsors a variety of charitable organizations such as the Oregon Humane Society, Wilsonville Youth Football, West Linn Baseball Association, and the Portland Boychoir. He has also lectured extensively on topics of taxation for continuing education credits and has written articles in his field of specialization.
PROFESSIONAL EXPERIENCE
- Served as an expert witness in: (i) divorce cases concerning asset division and tax consequences; (ii) trustee-beneficiary disputes concerning trust administration; (iii) negligence and fraud concerning CPA preparation of tax returns/tax positions taken (preparer penalty cases); (iv) estate and trust tax consequences of ILIT transfers; and (v) evaluation of estate returns and related elections
- Regularly represents companies and individuals in virtually all aspects of tax planning and controversy resolution before federal and state taxing authorities including litigation in tax, district, and appellate courts
- Regularly represents closely held businesses regarding the tax consequences of formation, reorganization, division and liquidation
- Extensive experience drafting sales/purchases and transfers of ownership interests, buy-sell stock options, compensation planning, and other shareholder owner agreements
- Regularly represents high net worth individuals and their business interests in all aspects of estate planning and tax mitigation planning; typical structuring involves use of limited partnerships/limited liability companies, irrevocable trusts, GRAT’s, QPRT’s, SCIN’s and other “freeze techniques”
Jonathan is a consultant and subject matter expert in:
Income Tax Generalist; Trusts and Trustee Role; Appropriate Investments and Domestic and International Taxation
Credentials
EXPERIENCE
Bates Group LLC, Testifying Expert, 2013 – Present
Law Office of Jonathan D. Mishkin, Principal Owner – Estate Planning, Business and Taxation/Tax Controversy, Portland, OR, 2011 – Present
Harrang Long Gary Rudnick PC, Of Counsel – Estate Planning, Business and Taxation/Tax Controversy, Portland/Eugene, OR, 2008 – 2011
Fulbright & Jaworski, L.L.P., Associate Attorney - Federal Tax and Estate Planning, Houston, TX, 2005 – 2008
McGladrey & Pullen, L.L.P., Federal Tax Manager, Las Vegas, NV, 2003 – 2005
Deloitte & Touche, L.L.P., Federal Tax Senior Associate – Mergers & Acquisitions, Washington National Tax Office, Washington, D.C., 2001 – 2003
EDUCATION
Master of Laws (LL.M.), Taxation, Georgetown University Law Center, Washington, D.C.
- Graduate Tax Scholar Fellowship Recipient
Juris Doctor (JD), Estate Planning & Business Planning, University of Oregon School of Law, Eugene, OR
Bachelor of Arts (BA), Economics & Political Science, University of Pennsylvania, Philadelphia, PA
PROFESSIONAL QUALIFICATIONS
- Bar Admissions; Oregon, Texas, Maryland and U.S. Tax Court
- Estate Planning Council of Portland, Member
- Taxation and Estate Planning Sections of Oregon Bar, Member