Overview
Mark’s practice emphasizes federal, state, and local taxation and the relationship and impact those areas of taxation have on both business transactions and personal investments. He also engages in a general business practice, with a particular emphasis on partnerships and limited liability companies. Additionally, Mark represents clients in tax controversies before the Tax Court, IRS, and similar state and local courts and agencies.
A partner at Tonkon Torp since 1990, Mark has served as a member of the Managing Board, Chair of the Business Department, Chair of the Tax practice group, and in a number of other management positions.
Mark co-authored the section on "Involuntary Conversions" for the Bender Federal Tax Service and the chapter on "Subchapter S Taxation" for Advising Oregon Businesses. He was a featured speaker in the Oregon State Bar sponsored CLE presentation on "Oregon's New Revised Partnership Act" and he speaks from time to time on various tax topics.
Featured Representative Matters
Tax Structuring for Moda Health Sale to Delta Dental
Featured Work
Tonkon Torp Pilots Smooth Landing in Columbia Helicopters Sale
Tonkon Torp led one of Oregon's most notable M&A deals of 2019 for its client, Columbia Helicopters. Founded in 1957, Columbia Helicopters, Inc. (CHI) is one of Oregon's most recognizable brands.
Tonkon Torp Leads Moda Health Through Corporate Restructure and $155 Million Sale
Tonkon Torp led client Moda Health through its high-profile corporate restructure and $155 million stock sale to Delta Dental of California.
Tonkon Torp Guides Pacific Foods through Oregon’s Largest Acquisition of 2017
Tonkon Torp led Oregon's largest M&A transaction in 2017, the $700 million acquisition of Tualatin-based Pacific Foods of Oregon LLC by Campbell Investment Company. Pacific Foods is an iconic, nationally distributed organic food brand founded in 1987.
Tonkon Represents Opus Agency in Equity Investment Transaction
Tonkon Torp’s Mergers & Acquisition practice group represented client Opus Agency in a significant equity transaction with private equity firm Fan Creek Capital, providing substantial additional growth capital to Opus. Opus, a global corporate events and experiential marketing agency headquartered in Beaverton, Oregon, serves Fortune 1000 clients such as Salesforce, Amazon, Intel and Alaska Airlines.
Historic U.S. Bank Block Sale
Tonkon Torp real estate and tax lawyers were instrumental in the complex, $40 million sale of the historic U.S. Bank Block in downtown Portland to real estate investment firm ScanlanKemperBard. Find details and more featured cases here.
Guiding a Software Company Through a Successful Equity Sale
Tonkon Torp’s mergers and acquisitions team facilitated the successful equity sale of ShiftWise, a Portland software company that provides web-based healthcare workforce solutions, to AMN Healthcare Services, Inc., a publicly traded strategic buyer. Find details and more featured cases here.
Community Involvement & Activities
Oregon State Bar
Tax Section
Executive Committee
Committee on the Revised Uniform Partnership Act
St. Thomas More Parish
Finance Council
Portland's Reclaiming Our Streets Implementation Team
Former Member
City of Portland
Photo-Radar Oversight Committee
South Park Blocks Association
Transportation Committee
Southwest Hills Residential League
Professional Memberships
Multnomah Bar Association
Awards & Recognition
The Best Lawyers in America
2006-2021, Tax Law
2017, 2019, Lawyer of the Year – Business Organizations (including LLCs and Partnerships), Portland
2013, Lawyer of the Year – Tax Law, Portland
Recent News
Best Lawyers in America® Includes 49 Tonkon Torp Attorneys on 2021 List
2020 List for Best Lawyers in America® Includes 48 Tonkon Torp Attorneys
Six Tonkon Torp Attorneys Named Portland Lawyers of the Year
Best Lawyers in America® Names 51 Tonkon Torp Attorneys to 2019 List
Mark LeRoux Speaks at OSB Business Law Section Annual Meeting
Best Lawyers in America® Names 49 Tonkon Torp Attorneys to 2018 List
Six Tonkon Torp Attorneys Named Portland Lawyers of the Year
Best Lawyers in America® Names 44 Tonkon Torp Attorneys to 2017 List
Mark LeRoux Speaks to CPAs Representing Cannabis-Related Clients
45 Tonkon Torp Attorneys Named Best Lawyers in America® 2016
Recent Alerts
To Be or Not to Be a Deductible – That Is the Current PPP Question
IRS Guidance for Employers on Refundable Credits for Covering Qualified Employee Leave
Employers to Receive Special Tax Treatment for Qualified Disaster Relief Payments
JOBS Act Directs SEC to Lift Ban on General Solicitation and General Advertising in Rule 506 Offerings
SEC Adopts Final Rules on Performance-Based Fees
Final ERISA Service Provider Fee Disclosure Rules Go Into Effect July 1, 2012
SEC Overhauls Form ADV Part 1A to Conform to New Dodd-Frank Requirements
SEC Extends Deadlines for Compliance with New Investment Adviser Registration Regime under Dodd-Frank
New ERISA Participant-Directed Plan Disclosure Rules
Get Ready Now to Comply with ERISA Service Provider Fee Disclosure Rules
Publications & Presentations
"To Be or Not to Be a Deductible – That Is the Current PPP Question," Tonkon Torp Legal Update, May 2020
"IRS Guidance for Employers on Refundable Credits for Covering Qualified Employee Leave," Tonkon Torp Legal Update, March 2020
"Employers to Receive Special Tax Treatment for Qualified Disaster Relief Payments," Tonkon Torp Legal Update, March 2020
"Operating Agreements: Allocation and Tax Issues," Oregon State Bar Business Law Section, November 2017
"Tax Issues for the Cannabis Industry," Northwest Federal Tax Conference, Oregon Society of CPAs, November 2015
"Tax Planning for Closely Held Businesses," Oregon Law Institute of Lewis & Clark College, April 2015
"Time to Rethink Your Choice of Entity in Oregon?," Oregon State Bar Business Law Section, September 2014
"Choice of Entity in Oregon," May 2014
"A Dash of SALT: Planning Opportunities and Recent Developments," Oregon State Bar Taxation Section, March 2013
"Tax Planning for Closely Held Businesses," Oregon Law Institute of Lewis & Clark Law School, March 2013
"Representing Family and Closely Held Businesses," Oregon Law Institute of Lewis & Clark Law School, March 2012
"Tonkon Tax Attorney Recommends Reforms to City/County Tax," Portland Business Journal, February 2011