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Mark  LeRoux

Mark LeRoux

PARTNER

503.802.2022
mark.leroux@tonkon.com
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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.

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Featured Representative Matters

Tax Structuring for Moda Health Sale to Delta Dental

Developed and help implement tax structure for Moda Health’s corporate restructure and $155 million stock sale to Delta Dental of California.
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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. Read more 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.

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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
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Professional Memberships

American Bar Association
Multnomah Bar Association
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Awards & Recognition

The Best Lawyers in America

The Best Lawyers in America

2014-2021, Business Organizations (including LLCs and Partnerships
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
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Recent News

8.20.2020

Best Lawyers in America® Includes 49 Tonkon Torp Attorneys on 2021 List

Forty-nine Tonkon Torp lawyers representing 36 practice areas have been selected for inclusion in The Best Lawyers in America® 2021. A majority of attorneys have been named to the peer-review list in past years, and most have been recognized for more…
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8.15.2019

2020 List for Best Lawyers in America® Includes 48 Tonkon Torp Attorneys

Forty-eight Tonkon Torp lawyers representing 39 practice areas have been selected for inclusion in The Best Lawyers in America® 2020. A majority of attorneys have been named to the list in past years, and most have been recognized for more than five…
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8.20.2018

Six Tonkon Torp Attorneys Named Portland Lawyers of the Year

Six attorneys from Tonkon Torp have been named by Best Lawyers in America® 2019 as Portland Lawyer of the Year in their specialties. In each community, only one lawyer per specialty is honored as the Lawyer of the Year by the peer review survey.
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8.17.2018

Best Lawyers in America® Names 51 Tonkon Torp Attorneys to 2019 List

Fifty-one Tonkon Torp lawyers representing 41 practice areas have been selected for inclusion in The Best Lawyers in America® 2019. Nearly all attorneys have been named to the list in past years, and have been recognized for more than five years
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11.9.2017

Mark LeRoux Speaks at OSB Business Law Section Annual Meeting

Tonkon Torp tax attorney Mark LeRoux spoke at the Annual Meeting of the Oregon State Bar Business Law Section held on November 3. Mark demystified the complexities of partnership distributions, profits and losses allocations, and related tax…
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8.16.2017

Best Lawyers in America® Names 49 Tonkon Torp Attorneys to 2018 List

Forty-nine Tonkon Torp lawyers representing 39 practice areas have been selected for inclusion in The Best Lawyers in America® 2018. Nearly all attorneys have been named to the list in past years, and have been recognized for more than five years…
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8.16.2016

Six Tonkon Torp Attorneys Named Portland Lawyers of the Year

Six attorneys from Tonkon Torp have been named by Best Lawyers in America 2017 as Portland Lawyer of the Year in their specialties. In each community, only one lawyer in each specialty is honored as the Lawyer of the Year by the peer review survey…
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8.15.2016

Best Lawyers in America® Names 44 Tonkon Torp Attorneys to 2017 List

Forty-four Tonkon Torp lawyers representing 38 practice areas have been selected for inclusion in The Best Lawyers in America® 2017. Each attorney has been named to the list in past years, and nearly all have been recognized for more than five years…
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12.15.2015

Mark LeRoux Speaks to CPAs Representing Cannabis-Related Clients

Tonkon Torp tax attorney Mark LeRoux spoke at the Northwest Federal Tax Conference on a panel directed at CPAs who represent clients in the cannabis industry. His panel covered tax issues, planning, internal procedures, client screening, and intake…
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8.18.2015

45 Tonkon Torp Attorneys Named Best Lawyers in America® 2016

Forty-five Tonkon Torp lawyers representing 39 practice areas have been selected for inclusion in The Best Lawyers in America® 2016. All of them have been named to the list at least once before, and many of them have been recognized for a number of…
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Recent Alerts

5.4.2020

To Be or Not to Be a Deductible – That Is the Current PPP Question

Now that Paycheck Protection Program (PPP) funds are landing in business accounts, it’s time to dig into how PPP loan forgiveness is taxed. Tonkon Torp attorneys have detailed how PPP loans work at our firm’s COVID-19 Resources page, but in short…
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3.25.2020

IRS Guidance for Employers on Refundable Credits for Covering Qualified Employee Leave

On March 18, 2020, Congress enacted the Families First Coronavirus Response Act (the "Act") providing for paid sick leave and expanded family and medical leave for coronavirus-related reasons and creating refundable credits for eligible employers…
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3.23.2020

Employers to Receive Special Tax Treatment for Qualified Disaster Relief Payments

The coronavirus (COVID-19) epidemic was recently declared a disaster under the Stafford Disaster Relief and Emergency Act. This triggers special tax treatment for qualified disaster relief payments (“QDR payments”). To the extent not covered by…
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6.20.2012

JOBS Act Directs SEC to Lift Ban on General Solicitation and General Advertising in Rule 506 Offerings

The recently enacted Jumpstart Our Business Startups Act (JOBS Act) directs the U.S. Securities and Exchange Commission (SEC) to adopt rules that remove the existing prohibition against general advertising and general solicitation in private…
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4.23.2012

SEC Adopts Final Rules on Performance-Based Fees

As discussed in a previous Tonkon Tip, the Securities and Exchange Commission issued an order raising the financial thresholds of Rule 205-3 under the Investment Advisers Act of 1940, which provides that only "qualified clients" may be charged a…
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2.6.2012

Final ERISA Service Provider Fee Disclosure Rules Go Into Effect July 1, 2012

On February 2, 2012, the Department of Labor ("DOL") issued final regulations requiring service providers to ERISA retirement plans to disclose information about the service providers' compensation and potential conflicts of interest. The final rules…
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1.25.2012

SEC Overhauls Form ADV Part 1A to Conform to New Dodd-Frank Requirements

The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 has significantly changed how investment advisers are regulated. Among other things, the Act (a) increased the amount of assets under management required for SEC registration and…
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7.15.2011

SEC Extends Deadlines for Compliance with New Investment Adviser Registration Regime under Dodd-Frank

As we detailed in a previous Tonkon Tip, the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 ("Dodd-Frank") makes significant changes to the current investment adviser regulatory regime.
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6.28.2011

New ERISA Participant-Directed Plan Disclosure Rules

A discussion of the new Department of Labor rules, enumerating the plan and investment-related information that employers must furnish to participants.
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2.15.2011

Get Ready Now to Comply with ERISA Service Provider Fee Disclosure Rules

On January 1, 2012, new rules go into effect that will require investment advisers, brokers and others who provide services to ERISA plans to disclose to plan fiduciaries information relating to the service provider's compensation. This disclosure is…
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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
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Services

Tax Corporate Finance & Transactions Business Law Cannabis Industry
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Education

LL.M. (Taxation), New York University School of Law, Graduate Division, 1983

J.D., Willamette University College of Law (Milhorn Scholarship), 1982

B.A., Willamette University, 1978
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Bar & Court Admissions

Oregon State Bar
Washington State Bar Association
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