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Darin Christensen

Shareholder, Portland Office, Seattle Office

Direct Dial: 503.499.4497
Fax: 503.295.0915
darin.christensen@bullivant.com



Practice Areas

Bar/Court Admissions

Admitted to Oregon Bar, 1997
Admitted to United States Tax Court, 1998
Admitted to Ninth Circuit Court of Appeals, 1998
Admitted to Washington Bar, 2006

Education

  • University of Florida - LL.M., 1997, Taxation
  • Brigham Young University, Law School - J.D., cum laude, 1996
  • Brigham Young University - B.S., with honors, 1991

Practice Experience

Darin Christensen is a tax and business lawyer licensed in Oregon and Washington whose practice focuses on tax planning, estate planning, probate, and business transactions. He has extensive experience in the areas of federal and state income, employment, excise, gift, estate, and generation skipping taxes, probate and trust administration, and planning for business formations, operations, and transfers.

Darin has been involved as an attorney in income tax planning for individuals, estates, trusts, charitable organizations, governmental entities, limited liability companies, general and limited partnerships, and corporations. He has assisted clients with business transactions, including formations, transfers, mergers, and sales. In addition, he has formed and obtained tax-exempt status for several charities, private and public, and advised already established charities regarding operations and annual planning.

He has provided advice and assistance on U.S. and foreign tax planning for individuals and entities under the tax treaties with the U.K., Germany, France, India, Canada, Mexico, Japan, and the Republic of Korea, and under general U.S. and foreign tax law for transactions involving countries with which the U.S. has no tax treaty. He has also established and advised clients regarding foreign trusts.

Darin has represented clients before the Internal Revenue Service and Oregon Department of Revenue. In so doing, he has been extensively involved with the personal holding company tax, the accumulated earnings tax, and excessive compensation issues. He has represented clients regarding taxation of legal settlements, amortization of intangible assets, and tax disputes involving estates and trusts. He has obtained several favorable private letter rulings from the Internal Revenue Service.

In addition to practicing law, Darin has worked as a licensed realtor, as a Danish linguist, and as co-owner and operator of a commercial aviary.

Professional and Civic Involvement

  • Boy Scout Troop, Team, and Crew 843 (Scout Committee Chair)
  • Portland Tax Forum (Member, Board of Directors)
  • Estate Planning Council of Portland
  • Multicultural Integrated Kidney Education Program (Advisory Board Member)
  • Shared Hope Foundation (Advisory Board Member)
  • Oregon State Bar (Tax, Estate Planning and Administration, and Diversity Sections; Oregon Society of Certified Public Accountants Joint Committee: Secretary (2001), OSB chair (2002, 2007))
  • Metropolitan Business Association (Member of Board of Directors)
  • Washington State Bar Association (Member)

 

Awards and Honors

  • Selected for inclusion in Oregon Super Lawyers (2006)
Free Legal Questions

Advisories and Insights

Publications and Presentations

Articles

  • Author, "Reducing LLC Member Self-Employment Taxes," Oregon Certified Public Accountant (September 2006)
  • Co-author, "Oregon Inheritance Tax Planning" (with David Malcolm); Oregon Certified Public Accountant (July/August 2004)
  • Author, State and Local Taxation in Oregon (Chapter on Cross Border Tax Issues); Lorman Education Services (October 2003)
  • Author, Asset Protection Strategies (Chapter on Strategies); Multnomah Bar Association (April 2003)
  • Author, "LLC Alternatives to Granting Options," Oregon Certified Public Accountant (November 2002)
  • Author, Family Limited Partnerships and Limited Liability Companies in Oregon (Chapters on Taxation, Ethics, and Drafting); National Business Institute (October 2002)
  • Co-Author, "Dealing with the Effects of Hackl" (with Anne Villella); Oregon Certified Public Accountant (September 2002)
  • Co-Author, "Use of Defective Grantor Trusts in Succession Planning" (with Steve Hill); Oregon Certified Public Accountant (April/May 2002)
  • Co-Author, "Federal Act Adds Risk of Inadvertent Contract Formation by E-Mail" (with Steve Cook); Business Matters (Spring 2001)
  • Author, Fiduciary Income Taxation for Oregon Paralegals (Chapters on Income in Respect of a Decedent and Rules); Institute for Paralegal Education (June 2001)
  • Author, Deal Maker or Deal Breaker: Advising Companies in Mergers and Acquisitions (Chapter on Tax Consequences); Oregon Law Institute (June 2001)
  • Co-Author, "Highlights of Economic Growth and Tax Relief Reconciliation Act of 2001" (with others); Bullivant Bulletin (August 2001)
  • Author, "Education Incentives;" Oregon Certified Public Accountant (December 2001)
Presentations
  • Presenter, "Cancellation of Indebtedness Income," Tax Section, Oregon State Bar Association (April 2011)
  • Presenter, "Hospitality, Spirituality and Personal Planning Forum," University Club (December 2009)
  • Presenter, "Recent Tax Developments;" Tax Section, Oregon State Bar Association (August 2009)
  • Speaker, "Growing in Numbers;" Washington State Bar Association CLE (December 2007)
  • Presenter, "Tax and Estate Planning for the Global Citizen;" Oregon Community Foundation (October 2007)
  • Presenter, "Legal and Tax Issues Associated with Starting a Business; Mercy Corps, RISE Program" (periodic, 2000 to 2004)
  • Presenter, Asset Protection Strategies; Multnomah Bar Association (April 2003 and May 2004)
  • Presenter, "State and Local Taxation in Oregon;" Lorman Education Services (October 2003)
  • Presenter, "Charitable Giving Strategies;" Shared Hope International Conference (December 2002)
  • Presenter, "Executive Compensation and Equity Based Compensation;" 2002 Oregon Society of Certified Public Accountants Employee Benefits Conference (November 2002)
  • Presenter, "Family Limited Partnerships and Limited Liability Companies in Oregon;" National Business Institute (October 2002)
  • Presenter, "Deal Maker or Deal Breaker: Advising Companies in Mergers and Acquisitions;" Oregon Law Institute (June 2001)
  • Presenter, "Fiduciary Income Taxation for Oregon Paralegals;" Institute for Paralegal Education (June 2001)