Emily V. Karr

Experience

Emily Karr practices in the areas of estate and financial planning, personal tax planning, and the administration of estates and trusts. Her practice includes advice related to estate and gift taxes, international tax planning for individuals, families and trusts, the income taxation of estates, trusts and beneficiaries, business succession planning, and issues concerning charitable giving and tax-exempt organizations.

Law clerk, the Honorable Ernest C. Torres, U.S. District Court for the District of Rhode Island, 1988-1989.

Professional Honors & Activities

• Listed in Best Lawyers in America, 2005-2011
• Selected as an Oregon Super Lawyer, Estate Planning and Probate, 2009
• Listed in Oregon Super Lawyers, 2006, 2007, top 25 women lawyers
• Fellow, the American College of Trust and Estate Counsel (ACTEC) (International Estate Planning Committee)
• Board of directors, secretary, Estate Planning Council of Portland
• Newsletter committee of the Estate Planning and Administration section of Oregon State Bar
• Former adjunct professor, Northwestern School of Law of Lewis & Clark College
• Member, Oregon State Bar
• Member, Multnomah Bar
• Member, American Bar Associations
• Member, Estate Planning and Administration, Business Law, Elder Law, and Taxation sections of the Oregon State Bar

Civic Activities

• Board of trustees, secretary, Northwest Academy, 2007-present
• Board of trustees, Chair, The Library Foundation, 2007-present
• Board of directors, Northwest Business for Culture and the Arts, 2003-present
• Board of trustees, secretary, Oregon Ballet Theatre, 2000-2007
• Board of directors, Northwest Earth Institute, 1998-2006, (treasurer)
• Board of directors, Mental Health Services West, 1990-1999, (vice president)
• Legal advisor for various local nonprofit organizations and planned giving committees

Publications

• "International Estate Planning" (American Law Institute American Bar Association at Madison, Wisconsin and ACTEC annual meeting)
• "Life Insurance Trusts" (Oregon Law Institute, Oregon State Bar and Oregon Society of Certified Public Accountants)
• "Post-Mortem Planning" (Oregon Society of Certified Public Accountants)
• "Drafting Tax Clauses" (Oregon State Bar)
• "Estate Tax Planning and Tax Apportionment" (Oregon Law Institute)
• "Revocable Living Trusts" (Multnomah Bar Association)
• "Tax Issues in Administration of Trusts," Administering Oregon Trusts
• "Rule Against Perpetuities," Administering Oregon Trusts; "HIPAA Overview," Oregon Estate Planning and Administration Section newsletter
• "Unitrust Conversions, Trust Amendments and Cottage Savings Issues," Oregon Estate Planning and Administration Section newsletter
• "Claims Against Estate for Services Rendered to Decedent," Oregon Estate Planning and Administration Section newsletter
• "Order of Priority of Claims Against Estate and Possible Federal Preemption," Oregon Estate Planning and Administration Section newsletter
• "Estate Planning for Owners of Closely Held Businesses," Advising Oregon Businesses; "Options for Intrafamily Transfer of Vacation and Other Residential Property," Oregon Estate Planning and Administration Section newsletter
• "Tuition Savings Programs," Oregon Estate Planning and Administration Section newsletter
• "Distributions of IRAs or Qualified Retirement Plans to or for the Benefit of Spouse: A Comparison of Outright Dispositions and QTIP Trusts," Oregon Estate Planning and Administration Section newsletter
• "Qualified Domestic Trust Regulations," Oregon Estate Planning and Administration Section newsletter
• "The Oregon Rule Against Perpetuities," Administering Oregon Trusts
• "Rule Against Perpetuities: Does "Later-of" Make You Too Late?", Oregon Estate Planning and Administration Section newsletter
• "Escrow Agreement for Pledge of Stock," Advising Oregon Businesses

Education

• Duke University School of Law, J.D. and LL.M. foreign and international law, 1988, with honors
  Note editor, Duke Law Journal, 1987-1988
• Northwestern University, B.A. history, 1985

Admissions

• Oregon

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