Heather A. Kmetz

Partner, Business 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 Kmetz joined Sussman Shank in 2004 and is Chair of the Firm's Business Group.  An experienced tax lawyer, 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:

  • Estate and Wealth Preservation Planning
  • Business Succession Planning
  • U.S. Tax and Information Reporting for Foreign Accounts, Trusts and Entities
  • 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.

Heather currently serves on the Portland'5 Centers for the Arts Foundation Board of Directors.  Additionally, Heather serves on the Northwestern University Alumni Admission Council and conducts regional interviews for prospective students.  Additionally, Heather is active in the community and supports many social service charities.

Education
B.S., Medill School of Journalism, Northwestern University
J.D. and Federal Tax Law Certificate, Northwestern School of Law at Lewis & Clark College
Admitted to Practice
Oregon State Bar
Washington State Bar
Honors
Oregon State Bar Taxation Section's New Tax Lawyer Committee (NTLC) Mentor of the Year (2015)
Martindale Hubell AV® Preeminent (2011)
Portland Business Journal "Forty under 40" (2010)
Oregon Super Lawyers® Rising Star 2009 and 2011
Oregon Super Lawyers® 2018 - 2019
Professional Organizations
American Bar Association
      Taxation Section
Oregon State Bar
      Business Law Section
      Estate Planning and Administration Section
      Taxation Section Executive Committee (2013-Present)
                -Secretary (2017)
                -Treasurer (2016)
Oregon Tax Institute Committee Co-Chair (2014-Present)
Washington State Bar
Civic Organizations
Friends of St. Agatha Board Member (2010-2013)
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)
Oregon Business Association Business and Finance Committee (2008-Present)
Portland Tax Forum Board of Directors (2010-Present)
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
Speaking Engagements
Clark County Family Law Bar - Divorce Considerations Under the New Tax Cuts and Jobs Act (2019)
University of Oregon School of Law - Overview of FATCA (2019)
2018 Annual Educational Symposium - Planning for the Next Generation: New Strategies for Farm and Ranch Succession Planning (2018)
OSB CLE - Best Practices in Crafting and Defending Buy-Sell Provisions (2018)
Best Draft Practices: Buy-Sell Provisions in Operating Agreements (2017)
Income and Estate Tax Considerations for the Family Farm or Ranch (2016)
University of Oregon School of Law, Roberta Mann's International Tax Class, Guest Speaker (2015)                                                              
S Corps vs LLC (2015)                                                                                              
Tax Exempt Organizations:  Lorman Education Services (2013)
Opportunities for Gifting Real Property - Professional Advisor Philanthropy Forum (2012)
LLC Special Uses and Ethical Considerations:  National Business Institute (2012)
Tax Exempt Organizations From Start to Finish - Establishing Tax-Exempt Status with the IRS: National Business Institute (2011)
Fall Philanthropy Forum: Oregon Community Foundation
    Opportunities in a Down Economy: Oregon Community Foundation (2009)
    Opportunities in a Down Economy: Oregon Community Foundation Philanthropy (2009)
Advanced Partnerships and LLCs: Organization, Operation and Taxation : Lorman Education Services (2008)
Oregon Trust Law: Lorman Education Services (2008)
Two Options in Tax Practice - Career Services Special Presentation: Lewis & Clark Law School (2008)
Essential Issues for LLCs and Other Limited Liability Entities : Oregon State Bar (2008)
Advanced Partnerships, LLCs and LLPs: Organization and Operation: Lorman (2007)
Pearls of Wisdom: Oregon Financial Services Group (an agency of MassMutual) (2007)
Trust Administration in Oregon : Lorman (2007)
Advanced Partnerships, LLCs and LLPs: Organization and Operation in Oregon (2006)
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)

News
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 a rescued black kitty ("Rose") and an English Cream Golden Retriever ("Tenner").  Heather's recreational interests include skiing, ballet, biking, tennis, hiking and golf.
1642 Portland Business Journal: Oregon's 2018 Most Admired Companies Oregon Business: 100 Best Companies to work for in Oregon 2019 Oregon Business: 100 Best Green Workplaces in Oregon 2019
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
Admitted to Practice
Oregon State Bar
Washington State Bar
Honors
Oregon State Bar Taxation Section's New Tax Lawyer Committee (NTLC) Mentor of the Year (2015)
Martindale Hubell AV® Preeminent (2011)
Portland Business Journal "Forty under 40" (2010)
Oregon Super Lawyers® Rising Star 2009 and 2011
Oregon Super Lawyers® 2018 - 2019

Heather A. Kmetz

Partner, Business 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 Kmetz joined Sussman Shank in 2004 and is Chair of the Firm's Business Group.  An experienced tax lawyer, 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:

  • Estate and Wealth Preservation Planning
  • Business Succession Planning
  • U.S. Tax and Information Reporting for Foreign Accounts, Trusts and Entities
  • 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.

Heather currently serves on the Portland'5 Centers for the Arts Foundation Board of Directors.  Additionally, Heather serves on the Northwestern University Alumni Admission Council and conducts regional interviews for prospective students.  Additionally, Heather is active in the community and supports many social service charities.

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 a rescued black kitty ("Rose") and an English Cream Golden Retriever ("Tenner").  Heather's recreational interests include 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
News
Speaking Engagements
Clark County Family Law Bar - Divorce Considerations Under the New Tax Cuts and Jobs Act (2019)
University of Oregon School of Law - Overview of FATCA (2019)
2018 Annual Educational Symposium - Planning for the Next Generation: New Strategies for Farm and Ranch Succession Planning (2018)
OSB CLE - Best Practices in Crafting and Defending Buy-Sell Provisions (2018)
Best Draft Practices: Buy-Sell Provisions in Operating Agreements (2017)
Income and Estate Tax Considerations for the Family Farm or Ranch (2016)
University of Oregon School of Law, Roberta Mann's International Tax Class, Guest Speaker (2015)                                                              
S Corps vs LLC (2015)                                                                                              
Tax Exempt Organizations:  Lorman Education Services (2013)
Opportunities for Gifting Real Property - Professional Advisor Philanthropy Forum (2012)
LLC Special Uses and Ethical Considerations:  National Business Institute (2012)
Tax Exempt Organizations From Start to Finish - Establishing Tax-Exempt Status with the IRS: National Business Institute (2011)
Fall Philanthropy Forum: Oregon Community Foundation
    Opportunities in a Down Economy: Oregon Community Foundation (2009)
    Opportunities in a Down Economy: Oregon Community Foundation Philanthropy (2009)
Advanced Partnerships and LLCs: Organization, Operation and Taxation : Lorman Education Services (2008)
Oregon Trust Law: Lorman Education Services (2008)
Two Options in Tax Practice - Career Services Special Presentation: Lewis & Clark Law School (2008)
Essential Issues for LLCs and Other Limited Liability Entities : Oregon State Bar (2008)
Advanced Partnerships, LLCs and LLPs: Organization and Operation: Lorman (2007)
Pearls of Wisdom: Oregon Financial Services Group (an agency of MassMutual) (2007)
Trust Administration in Oregon : Lorman (2007)
Advanced Partnerships, LLCs and LLPs: Organization and Operation in Oregon (2006)
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)

Professional Organizations
American Bar Association
      Taxation Section
Oregon State Bar
      Business Law Section
      Estate Planning and Administration Section
      Taxation Section Executive Committee (2013-Present)
                -Secretary (2017)
                -Treasurer (2016)
Oregon Tax Institute Committee Co-Chair (2014-Present)
Washington State Bar
Civic Organizations
Friends of St. Agatha Board Member (2010-2013)
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)
Oregon Business Association Business and Finance Committee (2008-Present)
Portland Tax Forum Board of Directors (2010-Present)
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)