JOSEPH J. HANNA, JR., ESQUIRE
Admitted to Practice:
United States Supreme Court
United States Court of Appeals, 9th Circuit
United States District Court
United States Tax Court
United States Court of Claims
Oregon State Supreme Court
Oregon Tax Court
France, qualified as Associate Legal Counsel (“Conseil Juridique”) in 1986

Education:
New York University Law School, New York, New York, LL.M. in taxation
Georgetown University Law School, Washington, D.C., J.D.
University of Portland, Portland, Oregon, B.B.A., summa cum laude
Major: Economics and Philosophy
Blue Key
Honors Program
Business Scholarship Award

Practice Areas:
Estate planning, trust management and personal tax planning; estate and gift tax planning; probate and administration of estates; international tax planning, transfer of assets foreign countries and formulation of foreign trusts; real estate taxation; corporation and individual income tax representation before Internal Revenue Service; drafting and submission of private letter rulings before Internal Revenue Service; federal, state and corporate income tax law, formation, liquidation, merger acquisitions, and termination of general and limited partnerships and limited liability companies; drafting and submission of tax protests and petitions.Trial of tax cases before the Oregon and U.S. Tax Courts; executive compensation and fringe benefits planning; establishment, tax planning and management of charitable organizations and private foundations, including establishment of educational endowment funds; drafting of federal and state statutes relating to taxation and financial institutions; joint venture arrangements, including banks and insurance companies; incorporation.French business transactions, including real estate, business formation, immigration, wills and trusts and tax law (has undertaken extensive study of the Napoleonic Code).

Law Firm:
Hanna Strader, P.C. – Shareholder, President

Publications:
Author, “Interrelationship between the New State Death Tax Deduction and Income in Respect of a Decedent,” Oregon Estate Planning and Administration Section Newsletter, October 2002

Author, “Who is Adversely Affected from Repeal of our Transfer Tax Regime?” ACTEC Notes, Spring 2001

Co-author of book: Trust & Will Forms; State of Idaho, September, 2000.

Co-author of book: Will and Trust Forms; 3 Vol.; 4th Ed., U.S. Bank of Oregon, 2003.

Co-author of book: Contemporary Trust & Will Forms; Selected Forms for Oregon Attorneys. 2d ed., U.S. National Bank of Oregon, 1989. (Revised 1991, 1992 and 1993, 1997, 1998).

Author, “Inadvertent Executor under Section 2203 of the Internal Revenue Code,” Trusts & Estates Journal, April 1998, May 1998.

Author, "Trusts: Selected Tax Problems and Planning Opportunities,” ACTEC Notes, Fall 1998

Author; “Inadvertent Executor Under Section 2203 of the Internal Revenue Code,” ACTEC Notes, Winter 1996.

Co-author: “Corporate Liquidations,” Advising Oregon Businesses, 4th ed., Vol. II, Oregon State Bar CLE, 1989, 1996, Ch. 34.

Author: “Academic Edge,”

Author: “Oregon Income Taxation of Decedents and Estates,” Administering Oregon Estates, 3d ed., Oregon State Bar CLE 1977 & Supp. 1986, Ch. 32.

Author: “A Recapitalization: The E Reorganization of the Internal Revenue Code,” The Tax Lawyer (Journal of Section of Taxation), American Bar Association, Vol. 27, No. 3, Spring 1974, pp. 447.

Author: “1973 Oregon Tax Legislation,”1973 Oregon Legislation, Oregon State Bar CLE 1973, p. 334.

Editor: “Federal Income Tax Problems in the Incorporation of Proprietorships and Partnerships,” “Non-Liquidating Distributions,” “Stock Redemptions,” “Partial Liquidations,” “Complete Liquidations,” Advising Oregon Businesses, Vol. II., Oregon State Bar CLE 1972, Chapters 50, 54-57.

Co-author: “Relief for Collapsible Corporations under Subsection (e),” Georgetown Law Journal, Vol. 51, No. 1, Fall 1962, p. 346.

Lectures:
Actively participates in legal education as speaker and lecturer at tax seminars, conferences and tax institutes throughout the country.

Professional Associations and Memberships:
Pro Tem Judge, Tax Court of Oregon
Special Assistant Attorney General, State of Oregon
Adjunct Professor of Law, Federal Taxation, Adjunct Professor of Law, Taxation, Willamette University School of Law
Past Chairman, Tax Council, Lewis & Clark College of Law
Past Chairman, Tax Seminar of Willamette University College of Law
Past Chairman of Tax Institute of Willamette University
Fellow, American College of Trust and Estate Counsel (past State Chairman) and past member of Board of Regents
Fellow, American College of Tax Council
International Bar Association
American Bar Association – Taxation and Probate Sections
Oregon State Bar – Taxation Section
Federal Bar Association – Taxation Section
Past Chairman, Taxation Section of Oregon State Bar
Joe has been a member of the Best Lawyers of America for 20 years
Listed in “Best Lawyers in America” in the “Trust and Estates” category and in the “Tax and Employee Benefits” category; 1987 to date
Published in “Who’s Who in American Law,” 1996, 1997
Committee on Internal Revenue Liaison
Past Chairman, Estate Planning Council of Portland
Chairman of Oregon Tax Planning Institute
Member, Estate and Gift Tax Committee of the American College of Trust and Estate Counsel
Chairman, Editorial Board of the American College of Trust and Estate Counsel
Editor “ACTEC Notes” the American College of Trust and Estate Counsel publication

Civic Activities:
Advisory Board, St. Luke Productions
Development Counsel of Children’s Museum and CM2
Member, Rotary Club
Member, Arlington Club, University Club, Waverley Country Club & Oregon Golf Club
Member, American League of Financial Institutions
Past Chair, Council of 100, Northwestern School of Law, Lewis & Clark College
Member, Finance Committee, “Be a Zookeeper” Campaign, Washington Park Zoo
Business / Professional Chairperson, St. Mary’s Academy “Investment in Excellence” Steering Committee
Chair, Planned Giving Committee and Board of Trustees – Oregon Museum of Science and Industry (“OMSI”)
Chair, Planned Giving Committee, Archdiocese of Portland
Board Member, University Club Foundation
Member, Spirit of Caring Award Committee – Oregon Health Sciences University School of Nursing
Member, Oregon Health Sciences Foundation University Neurological Sciences Institute
Development Council
Member, President’s Advisory Board, Blanchet School
Member, St. Vincent Technological Medical Transfer Board
Past Member, Board of Trustees of University of Portland – Alumni
Advisory Education Board – Jesuit High School, La Salle High School, Central Catholic High School, Valley Catholic High School, St. Mary’s Academy, Advisory Board and Board of Trustees, St. Andrews Nativity School
President of Rogers Charitable Foundation (Engineering scholarships for Oregon State University as the primary recipient)
Director, Doernbecher Children's Hospital Foundation
Past Chair of Valley Catholic High School Board
President, Oregon Catholic Schools Education Foundation
Chair, C. E. E. F. (Catholic Education Endowment Fund)
President of F.C. Portland Academy
Council of Trustees, St. Vincent Hospital
Member, Steering Committee, Robert S. Dow Neurological Sciences Institute
Advisor and Board Member to the Catholic Education Endowment Fund of Archdiocese of Portland
Director, Merlo Foundation
Director of Oregon Medical Laser Institute
Board of Directors, YoCream International, Inc.
Director, University of San Diego
Past President of Oregon World Cup Soccer Association
Director of Portland Pride, Professional Indoor Soccer Team
Member, The International Academy of Estate and Trust Law
Director, Providence Medical Foundation
Director, St. Vincent Medical Foundation Planned Giving Board
Director, I. F. C. Charitable Foundation
Director, Citizens Against Crime
Equestrian Order of the Holy Sepulcher
Director, Oregon Health Sciences University
President's Advisory Board, Marylhurst University
Director, Ronald McDonald House Board
Member, Goodwill Industries Development Council
Chair, Jesuit $21 Million Capital Campaign
Chair, University of Portland Soccer Stadium Capital Campaign
Recipient of St. Peter Canisius Award, June 4, 1995, Jesuit High School