Recently, the Oregon Apellate Court reversed and remanded the trial court’s decision in Fircrest Properties, LLC v. Simmons, 347 Ore. App. 637. The central issue in this case was the interpretation of ORS 90.427(1)(a) concerning the termination of month-to-month tenancies within the “first year of…
On March 6, 2026, Senate Bill 1511 failed to pass into law. The bill would have seen Oregon’s estate tax exemption increase from $1 million to $2.5 million, adjusted for inflation. Simply put, the bill would have allowed decedents to pass up to $2.5 million…
Senate Bill 1511, which proposes increasing Oregon’s estate tax exemption from $1 million to $2.5 million for each individual passed the Senate on February 24, 2026, and has been referred to the House Revenue Committee. Unfortunately, the proposed bill, which also proposes adjustments for inflation…
After 14 years, Oregon’s estate tax may finally see some changes with SB 1511. Currently, estates worth $1 million or more are taxed between 10-16% depending on the size of the estate. The $1 million amount includes all assets: real and personal property. For the…
The IRS recently announced annual inflation adjustments for the 2022 tax year on several tax provisions. Some of the affected provisions include: the estate tax unified credit, annual gift exclusion, standard deduction amounts, and personal income tax rates. Below is a summary of the inflation…
Last month Governor Brown signed SB 182, which addresses certain spousal rights as they pertain to estate planning. Of note, the bill addresses the impact of divorce on a spouse’s agency under a power of attorney and extends liability protection for property held as tenants…
What is Probate? Probate is a legal process that is sometimes necessary in order to transfer assets that a deceased individual owned at their death to another person. Technically, the term “probate” is specific to instances where the decedent left behind a will. However, it…
Last week, the Oregon legislature passed HB 4212A, which in part legalizes Remote Online Notarization (RON) through July 2021. The bill contains several other emergency protocols in response to the COVID-19 pandemic. Before the passage of HB 4212A, a notary was required to be physically…
As counties across the state begin to reopen, our practices and procedures will evolve to accommodate the various phases of reopening, while keeping our employee and client safety as a top priority. We appreciate your patience as we adapt to the challenges presented by COVID-19…
For a limited time, Southwest Portland Law Group is offering expedited estate plans for healthcare workers to show our appreciation for their heroic efforts during the COVID-19 pandemic. Expedited Estate Planning If you are a healthcare worker, we will prioritize drafting your estate plan and…
