Michael D. Walker has over 30 years of experience advising businesses and individuals in a broad range of business, tax, and estate planning issues.
In his business practice, Michael has worked with individuals and small to medium-sized businesses in many different industries, including real estate, hotels, manufacturing and distribution companies, healthcare, and agriculture. Michael advises clients in all aspects of the life cycle of a business, including:
- Business formations, including selecting the entity that best fits the client’s needs and objectives;
- Business agreements, including limited liability operating agreements and buy-sell agreements;
- Tax planning;
- Business financing arrangements, including debt and mortgage transactions;
- Real estate transactions, including purchases, sales, leases and subleases;
- Section 1031 like-kind exchanges of real estate;
- Purchases and sales of businesses, mergers, conversions, and reorganizations;
- Business succession planning, including family wealth-planning transfers of business interests; and
- Formation and operations of nonprofit organizations.
In his estate planning practice, Michael has worked with clients of varied backgrounds and wealth profiles. Michael’s approach to estate planning focuses on carefully listening to clients in order to understand the unique circumstances of each client’s personal and family situation, as well as their distinct asset mix, then educating clients on the options that best fit their needs. Michael has experience in many different types of estate planning documents, including:
- Trusts, including revocable living trusts, irrevocable life insurance trusts (ILITs), grantor retained annuity trusts (GRATs), spousal lifetime access trust (SLATs); and charitable remainder trusts (CRTs);
- Powers of Attorney;
- Healthcare directives, including Oregon’s Advance Directive;
- Documents for family business succession planning, integrated with the estate plans of the business owner;
- Documenting estate planning gifts, including gifting of closely held business interests; and
- Complex planning relating to estate and gift taxes.
Michael graduated magna cum laude from both Northwestern School of Law and The College of Idaho. He is licensed to practice law in both Oregon and Washington, and is also admitted to practice before the United States Tax Court.
Authoring articles, conducting seminars, and speaking for organizations and businesses, Michael covers such topics as business and estate planning, limited liability companies, taxation, digital assets, and 1031 exchanges.
An active member of the many professional and community organizations, Michael serves on a number of nonprofit boards and committees.