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.
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.
Multi-discipline team delivers results in Critical Path Software sale to eBay
An interdisciplinary team of Tonkon Torp lawyers helped our client, Portland-based Critical Path Software, strike an optimal deal for acquisition by eBay.
Greenbrier MA: Mexican Wheeling and Dealing
When Oregon-based The Greenbrier Companies, Inc. decided to buy out its joint venture partner's interest in the Greenbrier-Concarril venture in Mexico, it turned to longtime counsel Tonkon Torp to assist in structuring the transaction.
Community Involvement & Activities
Oregon State Bar
Committee on the Revised Uniform Partnership Act
St. Thomas More Parish
Portland's Reclaiming Our Streets Implementation Team
City of Portland
Photo-Radar Oversight Committee
South Park Blocks Association
Southwest Hills Residential League
Multnomah Bar Association
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
Mark LeRoux and Michael Millender Cover Tax Planning at OLI
Lawyers Discuss Business Entity Choices at Bend Event
Best Lawyers in America® 2015 Names 49 Tonkon Torp Attorneys to Prestigious List
50 Tonkon Torp Attorneys Named to Best Lawyers in America® 2014
LeRoux & Millender Address Tax Law Developments and Implications
Lawyers Discuss Tax Planning for Family Held Businesses
Five Tonkon Torp Attorneys Earn Designation as Portland Lawyers of the Year in Their Practice Specialties
Best Lawyers in America® Names 50 Tonkon Torp Attorneys to 2013 List
Tonkon Torp Attorneys Discuss State Taxation Issues for Online Businesses
Best Lawyers in America® Names 40 Tonkon Torp Attorneys to 2012 List
Tonkon Tax Attorney Recommends Reforms to City/County Tax
Tonkon tax lawyers address issues for closely held businesses
Tonkon Torp Facilitates Oregon's Growing Solar Energy Resources
Publications & Presentations
"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