Heather A. Kmetz

Partner, Tax Group Chair

1000 SW Broadway, Suite 1400
Portland, Oregon 97205

503.227.1111 Main
503.243.1661 x 226 Direct

Assistant: Melissa D. Jaffee: 503.243.1661 x 228

Practice Areas
Overview

Heather A. Kmetz is a tax lawyer and Chair of the Firm's Tax Group.  Heather assists individuals and businesses in establishing tax-sensitive wealth preservation plans and transactions and serves as outside corporate counsel for a variety of closely-held businesses, helping them to develop and transition their business.
 
Heather's professional practice is focused in the following areas:

  • Taxation
  • Estate and Wealth Preservation Planning
  • Business Succession Planning
  • Foreign Account Reporting (Offshore Voluntary Disclosure Program)
  • Trust and Estate Administration
  • Nonprofit Organizations Law
  • Corporate and Partnership Law

Heather earned a degree in journalism from Northwestern University and pursued a career in nonprofit development and public relations prior to receiving her law degree and a federal certificate in taxation from Northwestern School of Law at Lewis & Clark College.  She has authored several articles and is an active lecturer. 

Licensed to practice in Oregon and Washington, Heather is a member of the American Bar Association, the Oregon State Bar, the Washington State Bar Association and the Multnomah Bar Association. She is active in the work of regional civic organizations, including the Oregon Business Association, a non-partisan, statewide, business coalition that seeks to build Oregon's long-term economic competitiveness, the City Club of Portland, an education- and research-based civic organization dedicated to community service, public affairs and leadership development, and the New Progressive Network (dba Oregon Bus Project), a progressive, nonpartisan organization that develops and promotes positive public policy in the areas of education, environmental protection, equal rights, equality of economy, health care and election reform.  Additionally, Heather serves on the Northwestern University Alumni Admission Council.

Education
B.S., Medill School of Journalism, Northwestern University
J.D. and Federal Tax Law Certificate, Northwestern School of Law at Lewis & Clark College
Honors
Martindale Hubell AV Preeminent 2011
Portland Business Journal
Forty under 40 2010
Oregon Super Lawyers® Rising Star 2009 and 2011
Professional Organizations
American Bar Association
      Taxation Section
Oregon State Bar
      Business Law Section
      Estate Planning and Administration Section
      Taxation Section
Washington State Bar
Civic Organizations
Friends of St. Agatha Board Member (2010-Present)
Northwestern University Alumni Admission Council (2002-Present)
New Progressive Network (dba Oregon Bus Project)
      Oregon Bus Project Member (2003-Present)
      Board of Directors, organizing member, Vice Chair (2003-2006)
      BusPac, Inc. Core Leader (2002-2006)
City Club of Portland
      Member (1998-Present)
      Board of Governors (2002-2005)
      City Club New Leaders Council, Co-Founder (2001), Co-Chair (2001-2005)
      City Club Member of the Year Award (2002)
      Co-Founder of City Club New Leaders Council (2001)
Women Making a Difference, Co-Founder (2008)
Oregon Financial Services Group (MassMutual) Women's Advisory Board (2005-2007)
Oregon Gerontological Association (1998-2000)
Junior League (1993-1997)
Publications
The Daily Journal of Commerce
North Carolina Lawyers Weekly
Oregon Estate Planning and Administration Section Newsletter
Advising Oregon Businesses
U.S. Bank Will and Trust Forms, Fourth Edition
Sussman Shank LLP Newsletter (Summer 2011, Winter 2012)
Articles
Past Speaking Engagements
Tax Exempt Organizations:  Lorman Education Services - (2013)
Advanced Partnerships and LLCs: Organization, Operation and Taxation : Lorman Education Services - (2008)
Advanced Partnerships, LLCs and LLPs: Organization and Operation in Oregon - (2006)
Advanced Partnerships, LLCs and LLPs in Oregon: Organization and Operation - (2004)
Advanced Partnerships, LLCs and LLPs: Organization and Operation: Lorman - (2007)
Current Developments in Small Business Tax: Jobs Act of 2004 - Multnomah Bar Association - (2005)
Drafting Documents for the Business Life Cyle: Big/Small Business Transaction Considerations - Oregon State Bar - (2004)
Essential Issues for LLCs and Other Limited Liability Entities : Oregon State Bar - (2008)
Fall Philanthropy Forum : Oregon Community Foundation
Life Insurance Trusts and Related Planning Issues - UBS Financial Services Group - (2005)
Opportunities in a Down Economy: Oregon Community Foundation - (2009)
Opportunities in a Down Economy: Oregon Community Foundation Philanthropy - (2009)
Oregon Trust Law: Lorman Education Services - (2008)
Pearls of Wisdom: Oregon Financial Services Group (an agency of MassMutual) - (2007)
Pearls of Wisdom: Business Tax Planning and Business Succession - Sisters Area Chamber of Commerce - (2006)
Sister in Sisters: Business Tax and Succession Planning for Women-Owned Businesses - Sisters Area Chamber of Commerce - (2006)
Trust Administration and Litigation: Lorman Educational Services - (2005)
Trust Administration in Oregon : Lorman - (2007)
Two Options in Tax Practice - Career Services Special Presentation: Lewis & Clark Law School - (2008)
Tax Exempt Organizations From Start to Finish - Establishing Tax-Exempt Status with the IRS: National Business Institute - (2011)
Opportunities for Gifting Real Property - Professional Advisor Philanthropy Forum - (2012)
LLC Special Uses and Ethical Considerations:  National Business Institute - (2012)
Personal Interests
Heather is married to Stan Cocke, who is a real-time energy trader with PacifiCorp. Heather and Stan are parents to Emilie Ann and they share their home with an English Springer Spaniel ("Ross") and a rescued black kitty ("Lily"). Heather's recreational interests include sailing, skiing, ballet, biking, tennis, hiking and golf.
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Practice Areas
Education
B.S., Medill School of Journalism, Northwestern University
J.D. and Federal Tax Law Certificate, Northwestern School of Law at Lewis & Clark College
Honors
Martindale Hubell AV Preeminent 2011
Portland Business Journal
Forty under 40 2010
Oregon Super Lawyers® Rising Star 2009 and 2011

Heather A. Kmetz

Partner, Tax Group Chair


1000 SW Broadway, Suite 1400
Portland, Oregon 97205

503.227.1111 Main
503.243.1661 x 226 Direct

Assistant: Melissa D. Jaffee: 503.243.1661 x 228
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Heather A. Kmetz is a tax lawyer and Chair of the Firm's Tax Group.  Heather assists individuals and businesses in establishing tax-sensitive wealth preservation plans and transactions and serves as outside corporate counsel for a variety of closely-held businesses, helping them to develop and transition their business.
 
Heather's professional practice is focused in the following areas:

  • Taxation
  • Estate and Wealth Preservation Planning
  • Business Succession Planning
  • Foreign Account Reporting (Offshore Voluntary Disclosure Program)
  • Trust and Estate Administration
  • Nonprofit Organizations Law
  • Corporate and Partnership Law

Heather earned a degree in journalism from Northwestern University and pursued a career in nonprofit development and public relations prior to receiving her law degree and a federal certificate in taxation from Northwestern School of Law at Lewis & Clark College.  She has authored several articles and is an active lecturer. 

Licensed to practice in Oregon and Washington, Heather is a member of the American Bar Association, the Oregon State Bar, the Washington State Bar Association and the Multnomah Bar Association. She is active in the work of regional civic organizations, including the Oregon Business Association, a non-partisan, statewide, business coalition that seeks to build Oregon's long-term economic competitiveness, the City Club of Portland, an education- and research-based civic organization dedicated to community service, public affairs and leadership development, and the New Progressive Network (dba Oregon Bus Project), a progressive, nonpartisan organization that develops and promotes positive public policy in the areas of education, environmental protection, equal rights, equality of economy, health care and election reform.  Additionally, Heather serves on the Northwestern University Alumni Admission Council.

Personal Interests
Heather is married to Stan Cocke, who is a real-time energy trader with PacifiCorp. Heather and Stan are parents to Emilie Ann and they share their home with an English Springer Spaniel ("Ross") and a rescued black kitty ("Lily"). Heather's recreational interests include sailing, skiing, ballet, biking, tennis, hiking and golf.
Publications
The Daily Journal of Commerce
North Carolina Lawyers Weekly
Oregon Estate Planning and Administration Section Newsletter
Advising Oregon Businesses
U.S. Bank Will and Trust Forms, Fourth Edition
Sussman Shank LLP Newsletter (Summer 2011, Winter 2012)
Articles
Past Speaking Engagements
Tax Exempt Organizations:  Lorman Education Services - (2013)
Advanced Partnerships and LLCs: Organization, Operation and Taxation : Lorman Education Services - (2008)
Advanced Partnerships, LLCs and LLPs: Organization and Operation in Oregon - (2006)
Advanced Partnerships, LLCs and LLPs in Oregon: Organization and Operation - (2004)
Advanced Partnerships, LLCs and LLPs: Organization and Operation: Lorman - (2007)
Current Developments in Small Business Tax: Jobs Act of 2004 - Multnomah Bar Association - (2005)
Drafting Documents for the Business Life Cyle: Big/Small Business Transaction Considerations - Oregon State Bar - (2004)
Essential Issues for LLCs and Other Limited Liability Entities : Oregon State Bar - (2008)
Fall Philanthropy Forum : Oregon Community Foundation
Life Insurance Trusts and Related Planning Issues - UBS Financial Services Group - (2005)
Opportunities in a Down Economy: Oregon Community Foundation - (2009)
Opportunities in a Down Economy: Oregon Community Foundation Philanthropy - (2009)
Oregon Trust Law: Lorman Education Services - (2008)
Pearls of Wisdom: Oregon Financial Services Group (an agency of MassMutual) - (2007)
Pearls of Wisdom: Business Tax Planning and Business Succession - Sisters Area Chamber of Commerce - (2006)
Sister in Sisters: Business Tax and Succession Planning for Women-Owned Businesses - Sisters Area Chamber of Commerce - (2006)
Trust Administration and Litigation: Lorman Educational Services - (2005)
Trust Administration in Oregon : Lorman - (2007)
Two Options in Tax Practice - Career Services Special Presentation: Lewis & Clark Law School - (2008)
Tax Exempt Organizations From Start to Finish - Establishing Tax-Exempt Status with the IRS: National Business Institute - (2011)
Opportunities for Gifting Real Property - Professional Advisor Philanthropy Forum - (2012)
LLC Special Uses and Ethical Considerations:  National Business Institute - (2012)
Professional Organizations
American Bar Association
      Taxation Section
Oregon State Bar
      Business Law Section
      Estate Planning and Administration Section
      Taxation Section
Washington State Bar
Civic Organizations
Friends of St. Agatha Board Member (2010-Present)
Northwestern University Alumni Admission Council (2002-Present)
New Progressive Network (dba Oregon Bus Project)
      Oregon Bus Project Member (2003-Present)
      Board of Directors, organizing member, Vice Chair (2003-2006)
      BusPac, Inc. Core Leader (2002-2006)
City Club of Portland
      Member (1998-Present)
      Board of Governors (2002-2005)
      City Club New Leaders Council, Co-Founder (2001), Co-Chair (2001-2005)
      City Club Member of the Year Award (2002)
      Co-Founder of City Club New Leaders Council (2001)
Women Making a Difference, Co-Founder (2008)
Oregon Financial Services Group (MassMutual) Women's Advisory Board (2005-2007)
Oregon Gerontological Association (1998-2000)
Junior League (1993-1997)