Bernard Chamberlain
503.241.5984
EDUCATION
University of Washington School of Law, LL.M., Taxation
Lewis & Clark Law School, J.D.
ADMISSIONS
Oregon
Bernard advises his clients on tax, business, and estate planning questions that arise for business owners and in the lifecycle of a small business. He also advises individuals on U.S. international tax matters. His experience in tax compliance and consulting informs his work as an attorney.
Before joining Emerge Law Group, Bernard worked as an associate for KPMG LLP consulting on U.S. international and corporate tax matters, for his own firm providing tax and estate planning services, and as a business associate for a local law firm advising on tax, business, and estate planning questions.
Activities
Professional Memberships
Taxation Law Section, Oregon State Bar, Member
Business Law Section, Oregon State Bar, Member
Estate Planning Section, Oregon State Bar, Member
Bernard’s Blogs & News
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The Craft Beverage Industry Expands into to the Cannabis Space and Vice Versa
Author: Jake Cormier As the markets for legal cannabis continue to expand nationwide, companies continue to develop new products to attract new customers in different commercial markets. Long gone are the days when smoking cannabis was the only way to receive its benefits and options for consumption now include vaping and eating tasty sweets or […]
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Coming to Terms with the Economic Impact of the Harborside Case
Opinions released by the U.S. Tax Court in two important cases late last year have substantially changed the economic landscape for cannabis retail businesses. On this 2019 tax day, this blog post focuses on a key issue in the first those cases, the Harborside case. In the Harborside case, the Tax Court held that Harborside […]
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Oregon’s 25% Sales Tax on Early Sales
* * * Updated January 21, 2016 * * * Oregon’s the new sales tax is applicable to medical dispensaries that have so-called “early” or “recreational” sales to non-medical customers under SB460 from January 4, 2016. The Oregon Department of Revenue (“ODR”) released temporary tax regulations that medical dispensaries with such sales need to be […]
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The Ninth Circuit Applies 280E
If a tax practitioner tells you the Tax Court cases of CHAMP and Olive are singularly unfavorable to cannabis businesses, he or she is not telling you the whole story. In both cases, the court was faced with the unfriendly language of IRC § 280E. In both cases, the outcome would have been worse for the taxpayer […]
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280E and Oregon Cannabis Business: What is a trade or business?
Section 280E – not so simple after all Despite what your eyes are telling you, “trade or business” is actually one word; but “trafficking,” means just that. Section 280E essentially provides that a cannabis business may not deduct its expenses. However, a close look at its language reveals surprising complexity. If your business has anything […]
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280E and Cost of Goods Sold: Can’t win for losing
Cost of Goods Sold. Deductible or not deductible? That is the 280E question. Section 280E of the Internal Revenue Code disallows many expense deductions for most Oregon cannabis businesses. It is well known that Section 280E creates a significant handicap for a cannabis business when compared to its non-cannabis brethren. However, a cannabis grower or a dispensary […]
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Ballot Measure 91 and Local Taxes: Extended version
“I tell ya I don’t get no respect. No respect at all.” If Sections 42 and 58 of Ballot Measure 91 were able to talk during the 2014 political campaign, this is what they might have said. These Rodney Dangerfield-like provisions were not merely ignored by dozens of city councils who “preemptively” adopted ordinances […]