Heather is a tax lawyer focused on assisting high-net-worth individuals develop and implement tax-sensitive wealth preservation plans and business transactions. She also 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
  • Corporate and Partnership Law
  • Nonprofit Organizations Law
  • Trust and Estate Administration

Learning all I can about each client’s work, family and desired goals, I seek to develop a tax-efficient action plan that will fully address the client’s needs – taking into account the totality of their life. I recognize that some clients have a higher tolerance for complexity and others wish to accomplish as much as they can under a more streamlined structure. That said, I seek to provide sophisticated legal guidance using plain language, so that clients are adequately informed to make appropriate business decisions and can fully participate in the planning or transaction.

  • 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

  • OSB – Corporate Transparency Act’s Beneficial Ownership Information Reporting (May, 2024)
  • OSB – Tax Issues and Estate Planning: Impact of Scheduled 2026 Tax Changes (May, 2024)
  • OSCPA [Oregon Society of Certified Public Accountants] Estate and Trust Conference – Trust and Estate Administration and Tax Reporting (2022)
  • OSB Labor and Employment Bootcamp – Agreements at Termination, Severance Agreements, Settlement Agreements and Taxation (2021)
  • OSCPA [Oregon Society of Certified Public Accountants] Estate and Trust Conference – Planning and Tax Reporting for Oregon and Washington Trusts and Estates (2020)
  • Oregon Paralegal Association – Buy-Sell Provisions in Operating Agreements (2020)
  • Wealth Counsel NW Forum – Estate Planning for Business Owners: Common Issues and Best Practices (2019)
  • Oregon Paralegal Association – Buy-Sell Provisions in Operating Agreements (2019)
  • 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)

Professional Affiliations

  • American Bar Association
    • Taxation Section
  • Oregon State Bar
    • Business Law Section
    • Estate Planning and Administration Section
    • Taxation Section Executive Committee (2013-2020)
      • Past Chair (2020)
      • Chair (2019)
      • Chair Elect (2018)
      • Secretary (2017)
      • Treasurer (2016)
  • Oregon Tax Institute Committee Co-Chair (2014-Present)
  • Washington State Bar

Community Affiliations

  • Portland’5 Centers for the Arts Foundation
    • President (2019-Present)
    • Board of Directors (2017-Present)
  • 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)


I am married to Stan Cocke, who is a real-time energy trader with PacifiCorp. We are parents to Emilie Ann and share our home with a rescued black kitty (“Rose”) and an English Cream Golden Retriever (“Tenner”). My recreational interests include skiing, ballet, biking, tennis, hiking and golf.