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Dedicated CLE Manager
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Accreditation and CLE Rules for Oregon
The National Academy of Continuing Legal Education offers courses that have been fully approved for MCLE credit by the Oregon State Bar.
Oregon attorneys are required to take 45 credit hours every 3 years including 1 hour of child abuse and elder abuse reporting, 1 hour of mental health/substance abuse, 3 hours of access to justice and 5 hours of ethics credits.
Oregon attorneys can earn all 45 CLE credit hours with us including 1 hour of child abuse and elder abuse reporting, 1 hour of mental health/substance abuse, 3 hours of access to justice and 5 hours of ethics credits using our DVDs, Audio CDs, USB Stick, Online, and iOS/Android App courses.
Reporting periods are determined at the time of admission to the OR Bar. An attorney’s first reporting period begins on the date of admission and ends on April of the following year. From then on, reporting periods are every three years. For instance, an attorney admitted in September of 2022 would still be considered Newly Admitted until April 31, 2023, and then their reporting periods would be the three-year cycles ending 2026, 2029, and so on.
Newly admitted attorneys must take 15 hours of MCLE, including 9 hours of practical skills (4 of which must be Oregon practice and procedure) and 2 hours of ethics (one of which must be Oregon specific ethics) 1 mental health/substance abuse and a 3 credit introductory access to justice course during their first reporting period.
Oregon State Bar
P.O. Box 231935
Tigard, OR 97281-1935
Phone: (503) 620-0222
Fax: (503) 684-1366
Email: info@osbar.org www.osbar.org/mcle
Accommodating Non-U.S. Investors: Structuring Real Estate and Other Fund Investments to Minimize U.S. Tax Impacts
MCLE Courses Available on DVDs, Audio CDs, USB Stick, Online & iOS/Android App!
General Credits
1.5
For Access To This Course
About This Course
Tannenbaum Helpern tax attorneys Michele Itri and David Schulder along with RSM US LLP's International Tax Principal Mark Strimber, will discuss how hedge funds and private equity funds can minimize tax burden for non-U.S. investors. These investors are primarily concerned with avoiding U.S. tax filing obligations and paying U.S. tax on "effectively connected income" which can result from a non-U.S. investor's investment in U.S. real estate, certain U.S. loans, U.S. operating companies and fee participations. More information includes certain blocker structures and other techniques that can be used to accommodate these concerns and minimize the U.S. tax drain on the investment returns of non-U.S. investors.