Kate Roth

Kate Roth

Associate

503.802.2189
kate.roth@tonkon.com

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Services & Industries

Education

Taxation LL.M., with distinction, Georgetown University Law Center, 2018

J.D., University of Oregon School of Law, 2016

B.S., cum laude, Oregon State University (Bend, OR), 2012

Bar & Court Admissions

Oregon State Bar
United States Tax Court

Kate is an associate in Tonkon Torp’s Tax and Executive Compensation & Employee Benefits practice groups. She joined the firm from the United States Tax Court where she gained unique insight into taxation matters working as a judicial law clerk for the Honorable Kathleen Kerrigan. While there, she conducted research on federal taxation matters and drafted memoranda and opinions regarding tax-related disputes and issues.

Prior to the U.S. Tax Court, Kate worked at Grant Thornton, LLP as a Mergers & Acquisitions tax associate where she uncovered and presented tax exposure and opportunities related to domestic and foreign acquisition targets. She also served as a law clerk for the Oregon Department of Justice, Civil Enforcement Division. Prior to her legal career, Kate was the owner and operator of a construction and design firm, where she managed construction projects, drafted building plans, and performed bookkeeping services for general contractor clients.

Kate earned her Taxation LL.M. from Georgetown University Law Center, graduating with Distinction and Dean’s List honors. She earned her J.D. from University of Oregon School of Law where she was Managing Editor of the Oregon Law Review, and Managing Director of the Moot Court Board. She received her B.S., cum laude, from Oregon State University.

A native Oregonian, Kate loves taking part in the region’s outdoor culture, through hiking, camping, skiing, and golfing; she recently discovered the excitement and peacefulness of fly fishing. She also enjoys learning about the Oregon wine industry and discovering innovative wines from throughout the state.

Community Involvement & Activities

Lewis & Clark’s Low Income Taxpayer Clinic


Professional Memberships

American Bar Association
Multnomah Bar Association
Oregon State Bar Taxation Section, New Tax Lawyers Committee

Best Lawyers in America® Names 14 Tonkon Torp Attorneys to 2023 Ones to Watch List

Fourteen Tonkon Torp lawyers representing 15 practice groups have been named to The Best Lawyers in America 2023 Ones to Watch directory.

Kate Roth Talks Operating Agreements for OSB Tax Law Seminar

On October 21, Tonkon Torp attorney Kate Roth was a featured speaker at the “Broadbrush Taxation: Tax Law for Non-Tax Lawyers” seminar hosted by the Oregon State Bar Taxation Section.

Kate Roth Talks Tax for Dallas, TX Bar Association

On March 1, Tonkon Torp attorney Kate Roth was a featured panelist at a tax event hosted by the Tax Section of the Dallas, Texas Bar Association.

Kate Roth is a Featured Panelist at 2021 ABA Midyear Tax Meeting

On January 26, Tonkon Torp attorney Kate Roth was a featured panelist at the Virtual 2021 Midyear Tax Meeting hosted by the American Bar Association.

Kate Roth Provides Federal Tax Update to Oregon CPAs

Tonkon Torp attorney Kate Roth was a featured speaker at the Northwest Federal Tax Conference hosted by the Oregon Society of CPAs on October 27. In her briefing, she provided an update on changes to federal tax laws made in 2020 as well as a review of: recent judicial opinions from the U.S. Tax Court, legislative changes, and updates from Treasury and the Internal Revenue Service.

All News Items

PPP Round 2: Nonprofit Eligibility, Application Deadline, and Tax Impacts

Shortly before the end of the bizarre and painful 2020 calendar year, the Consolidated Appropriations Act for 2021 (the Act) was signed into law, providing an additional $284 billion appropriation for the Paycheck Protection Program (PPP).

PPP Round 2: Who Is Eligible, What Expenses Can Be Paid, And What Is the Tax Treatment?

Shortly before the end of the bizarre and painful 2020 calendar year, the Consolidated Appropriations Act for 2021 (the Act) was signed into law, providing an additional $284 billion appropriation for the Paycheck Protection Program (PPP).

New Round of PPP Loans and Tax Breaks in Year End Stimulus Package

After months of stalled negotiations, Congress finally passed the Consolidated Appropriations Act for 2021 (the “Act”), which includes a $900 billion stimulus package to support the ailing economy. The Act, signed into law by the President on December 27, 2020, includes an additional appropriation of $284.45 billion for the Paycheck Protection Program (“PPP”), which will be available for both new borrowers and some repeat PPP borrowers that meet specified criteria.

Uncertain Thankfulness: A Tax Deduction Denied & PPP Loan Forgiveness

Under the CARES Act, PPP loans given to affected borrowers were potentially eligible for forgiveness without cancellation of indebtedness income. To qualify, an affected borrower must certify that (i) “the uncertainty of current economic conditions justifie[d] the loan request to support ongoing operations,” and (ii) the “funds [were] used to retain workers and maintain payroll.”

Treasury Releases Guidance on Temporary Deferral of Employee Payroll Taxes

On Friday, August 28, Treasury released Notice 2020-65, which provides guidance to employers that wish to implement President Trump’s Executive Order allowing a temporary deferral of employee-side Social Security taxes.

All Alerts Items

Publications & Presentations

“Qualified Small Business Stock: A Primer for Business Lawyers,” Oregon Business Lawyer, June 2022

“Tax Aspects of Operating Agreements,” Broadbrush Taxation: Tax Law for Non-Tax Lawyers, Oregon State Bar Taxation Section, October 2021

“PPP Round 2: Nonprofit Eligibility, Application Deadline, and Tax Impacts,” Tonkon Torp Legal Update, March 2021

Panelist, “Cancellation of Debt (COD) for Business and Financial Institutions,” Dallas, Texas Bar Association, March 2021

PPP Round 2: Who Is Eligible, What Expenses Can Be Paid, And What Is the Tax Treatment?, Portland Business Journal, February 2021

Panelist, “Cancellation of Debt (COD) for Business and Financial Institutions,” American Bar Association, January 2021

“New Round of PPP Loans and Tax Breaks in Year End Stimulus Package,” Tonkon Torp Legal Update, December 2020

“Uncertain Thankfulness: A Tax Deduction Denied & PPP Loan Forgiveness,” Tonkon Torp Legal Update, November 2020

“Federal Tax Update,” Northwest Federal Tax Conference, Oregon Society of Certified Public Accountants, October 2020

“Treasury Releases Guidance on Temporary Deferral of Employee Payroll Taxes,” Tonkon Torp Legal Update, September 2020

“What Does the Trump Order on Tax Deferrals Mean for Employers?” Tonkon Torp Legal Update, August 2020