Dan Eller

Dan Eller

Shareholder

Expertise

  • Tax Planning
  • Tax Controversy
  • Tax
  • Business Transitions

WSG Practice Industries

Activity

WSG Leadership

WSG Coronavirus Task Force Group
Member

Schwabe, Williamson & Wyatt
Oregon, U.S.A.

Profile

Dan Eller assists clients with tax and business law issues in both transactions and controversies. His transactional practice emphasizes choice of entity and formation, mergers and acquisitions, real property development, foreign bank account and asset reporting, and tax-exempt entity formation, qualification and operation. On the controversy side, Dan has handled a wide variety of tax collection and controversy matters, both federally and at the state level in Oregon and Washington. He has litigated cases before both the United States Tax Court and the Oregon Tax Court, where he formerly clerked for the Hon. Henry C. Breithaupt.

Since the enactment of Oregon’s Corporate Activity Tax (“CAT”) in 2019, Dan has been at the forefront of the implementation of this new tax. Dan is a frequent speaker on the CAT. Additionally, with Alee Soleimanpour Dan has co-authored a number of articles on CAT developments, both from the Oregon Department of Revenue and the Oregon Legislature. For more on the CAT, please refer to those articles here. To be added to our email list of CAT updates, please contact Dan at [email protected]e.com.

Dan is an adjunct professor at Lewis and Clark Law School and an adjunct instructor in the School of Business Administration at Portland State University. 

Testimonial

"Almost 20 years ago, Mark Stayer was referred to us for real estate transactions. We have used him ever since in multiple states. Recently we have also had the pleasure of working with Dan Eller on tax questions. In every case they have been very professional and a pleasure to work with."

-INDIVIDUAL

Bar Admissions

  • Oregon State Courts
  • Washington State Courts
  • United States Tax Court
  • United States Court of Appeals, Ninth Circuit
  • United States Court of Appeals, Federal Circuit
  • United States Court of Federal Claims
  • United States District Court, District of Oregon
  • United States District Court, Eastern District of Washington
  • United States District Court, Western District of Washington
  • United States Supreme Court

Education

  • University of California at Los Angeles, Bachelor of Arts degree in Business Economics (1992)
  • Portland State University, Master of Science degree in Financial Analysis (2001)
  • University of Washington School of Law, LL.M., Taxation (2008)
  • Lewis & Clark Law School, Juris Doctor degree, cum laude (2004)
Areas of Practice

Business Transitions | Tax | Tax and Estate Planning | Tax Controversy | Tax Planning | Trusts and Estate Planning

Articles

CARES Act Questions for the Technology Industry (Updated 06/15/2020)
Schwabe, Williamson & Wyatt, June 2020

Congress recently passed the economic stimulus package referred to as the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), the Paycheck Protection Program and Health Care Enhancement Act (“PPPHCE Act”), and the Paycheck Protection Program Flexibility Act (“PPP Flexibility Act”).  Ttogether, the CARES Act1, PPPHCE Act, and PPP Flexibility Act are called the “CARES Act”...

CARES Act Questions for the Technology Industry (Updated 6/9/2020)
Schwabe, Williamson & Wyatt, June 2020

Congress recently passed the economic stimulus package referred to as the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act1”), the Paycheck Protection Program and Health Care Enhancement Act (“PPPHCE Act”), and the Paycheck Protection Program Flexibility Act (“PPP Flexibility Act”). Together, the CARES Act1, PPPHCE Act, and PPP Flexibility Act are called the “CARES Act”...

Additional Articles

  • Department of Treasury Issues Guidance Regarding Payroll Tax Deferral
  • Ten Things to Know About the PPP Loan Forgiveness Applications (Updated 08/26/2020)
  • Tribal Entities and the Main Street Lending Program
  • Oregon Department of Revenue Finalizes Second Set of Permanent Oregon Corporate Activity Tax Rules, and Other Tax Updates
  • OP-ED: At Multiple Levels, These are Taxing Times
  • Paycheck Protection Program Portal
  • CARES Act Questions for the Real Estate and Construction Industry (Updated 08/7/2020)
  • CARES Act Questions for the Transportation, Ports, and Maritime Industries (Updated 08/7/2020)
  • CARES Act Questions for the Technology Industry (Updated 08/7/2020)
  • CARES Act Questions for the Manufacturing, Distribution and Retail Industry (Updated 08/7/2020)
  • CARES Act Questions for the Agricultural Industry (Updated 08/7/2020)
  • Why You May Want to Wait to File for PPP Loan Forgiveness and Other Tips
  • SBA Issues Additional PPP Rules on Effect of State and Local COVID-19 Orders and Other Items on Loan Forgiveness
  • Oregon CAT: Oregon Department of Revenue Extends Time for Public Comment for Administrative Rule and New Oregon CAT Bill in Special Session
  • SBA Offers Further Guidance on PPP Loan Forgiveness
  • Noteworthy Amendments to the PPPFA Interim Final Rules
  • Oregon CAT: Oregon Department of Revenue Addresses Good Faith Effort Standards for Penalty Waivers for Underpayments of Estimated Payments
  • Oregon CAT: Oregon Department of Revenue Adds Two New Draft Rules to Website That Will Be Filed as Permanent Rules
  • Oregon CAT: Good News
  • Oregon CAT: Draft Rule Regarding the Sourcing of Commercial Activity for Financial Institutions in This State
  • IRS Issues Guidance Regarding PPP Loan Forgiveness and Deductibility of Expenses
  • Oregon Department of Revenue Issues First Batch of Permanent Oregon Corporate Activity Tax Rules
  • Oregon Department of Revenue to Increase Estimated Tax Payment Threshold from $5,000 to $10,000, and Other Changes Related to the Oregon Corporate Activity Tax
  • Oregon Extends Additional Tax Filing Deadlines
  • Oregon CAT: Oregon Corporate Activity Tax (“CAT”) Permanent Rulemaking to Begin May 1
  • Schwabe CARES Act FAQ
  • CARES Act Resources
  • COVID-19: Taxing Authorities Make Moves to Address COVID-19
  • Tax Authorities Continue to Make Moves to Address COVID-19
  • Oregon CAT: Recent Updates to the Oregon CAT in Light of COVID-19
  • Oregon CAT: DOR Issues Third Round of Temporary Rules
  • Oregon CAT: DOR Issues Draft Labor Cost Subtraction Rules
  • The DOR Schedules “Education Tour” and Issues Additional Informal Guidance
  • The DOR Issues Second Round of Temporary CAT Rules
  • Opportunity Zones, Part One: Background and Basics
  • Oregon CAT: Draft Rules Regarding the Wholesale Groceries Exclusion, the Retail Sale of Groceries Exclusion, and Property Resold Out of State
  • Oregon CAT: First Round of Temporary Rules and Draft Rule Regarding Motor Vehicle Resale Certificates
  • DOR Guidance for CAT Tax
  • Oregon's New Tax - CAT (update)
  • DOR Issues First Round of Administrative Guidance
  • OP-ED: It’s An Important Time For Investments In Opportunity Zones
  • Proposed Tax Regulation for Qualified Opportunity Zones Released
  • Breaking News: Supreme Court Opens Door to Sales Taxation of Online Sales
  • Schwabe CPA Shoptalk: 8 Takeaways
  • Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Real Estate and Construction Industry?
  • Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Transportation, Ports and Maritime Industry?
  • Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Healthcare Industry?
  • Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Manufacturing, Distribution and Retail Industry?
  • Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Agriculture Industry?
  • Tax Reform: What Does the Tax Cuts and Jobs Act Mean for the Technology Industry?
  • Tax Reform: Summary of Tax Cuts and Jobs Act
  • OP-ED: It’s Time to Review That Partnership/Operating Agreement
  • OP-ED: Tax issues affecting a transition to a key employee
  • Taxation in Popular Culture: The Big Lebowski
  • Taxation in Popular Culture: National Treasure Franchise
  • Tax Consequences of Selling Patents as Part of a Transition
  • Taxation in Popular Culture: Pursuit of Happyness

Seminar

  • Portland Luncheon: Corporate Activity Tax
  • Oregon Sales Taxes? The New Oregon and Portland Taxes on Gross Receipts
  • Webinar: Employment Law COVID-19 Updates
  • What Contractors Need to Know About the Paycheck Protection Program (PPP)
  • Tax Implications of the CARES Act
  • Oregon Sales Taxes? The New Oregon and Portland Taxes on Gross Receipts
  • Oregon Corporate Activity Tax (CAT)
  • How CAT Affects Architecture Firms and their Clients
  • Oregon Corporate Activity Tax (CAT)
  • MTC Lunch Series
  • Corporate Activity Tax (CAT) Seminar
  • Commercial Real Estate Leases Conference
  • Annual Business Meeting
  • OCAPA Winter Workshop 2020
  • NWUCA General Meeting
  • Rogue Valley Building Opportunity Conference
  • Real Estate Connection Presents: Tax Cuts? What They Mean for the Real Estate Industry
  • CPA Shoptalk - Vancouver