Michael J. Bragg

Shareholder, J.D., LL.M.

t 503-620-8900
f 503-620-4878



Michael Bragg is a business, estate planning, and tax attorney with more than 40 years of experience. His practice emphasizes federal and state taxation, closely held corporate transactions, executive compensation, business succession, family wealth planning, estate and gift tax and retirement planning.

In his estate planning practice, Michael has assisted numerous individuals with their estate and gift tax planning and retirement planning, including the preparation of revocable living trusts, irrevocable life insurance trusts, wills, and charitable remainder trusts. Michael also assists clients with probate and trust administration, including the preparation of estate and inheritance tax returns, the use of disclaimers and other tax minimizing techniques.

In his corporate law practice, Michael Bragg counsels clients on executive compensation plans, the tax advantages of deferred compensation plans, 401(k) plans and defined benefit pension plans.  Over the course of his career, Michael has acquired considerable expertise concerning the mature business client and the sensitive issues associated with the succession and family wealth planning necessary to allow the business to be successfully transferred to the next generation of owners.

Michael Bragg uses sophisticated tax planning techniques which take into consideration the tax position of both the individual (buyer or seller) and the corporation, as an integral part of the business succession and family wealth planning he performs with his mature business clients.

In his free time, Michael enjoys oenology, reading, fishing, skeet and clay trap shooting.





Primary Areas of Practice:

Estate Planning:

  • Revocable living trusts
  • Wills
  • Charitable tax planning
  • Estate & gift tax planning
  • Estate & inheritance tax returns
  • Irrevocable life insurance trusts trusts
  • Probate and trust administration

Business & Taxation Law:

  • Business succession planning
  • Retirement and family wealth planning
  • Deferred compensation
  • Executive compensation
  • Representation of the individual and the business before the IRS; and IRS Appellate Tax Practice
  • Tax planning and representation for the shareholder or family business

Professional Achievement & Recognition

  • AV Preeminent® Peer Review Rated by Martindale-Hubbell®
  • The Best Lawyers in America© in the field of business organizations (including LLCs and partnerships) (2019).

Professional & Community Activities

  • Member, Taxation and Corporate Law Sections of the Oregon State Bar
  • Member, Estate Planning Council of Portland
  • Member, Board of Directors, Oregon Zoo Foundation
  • Past member of the Board of Directors and Secretary, Tri-County Gun Club, Inc.
  • Past Chairman of the Board of Directors, West Coast Trust, Portland, Oregon
  • Past member of the Board of Directors, West Coast Bank (NASDAQ: WCBO), Lake Oswego, Oregon
  • Past member of the Board of Directors and Chairman of the Pacific Northwest Committee, Guide Dogs for the Blind
  • Past President and Chairman of the Board of Trustees, Oregon Humane Society
  • Past President and Chairman of the Board of Directors, Portland Police Sunshine Division

Publications & Presentations

  • Presenter “What Does the New Tax Legislation Mean for Your Business?”
  • Speaker “The Trapeze Act of (Family) Business Succession”
  • Panelist – “The Future Isn’t What it Used to Be: Creating a Successful Estate and Succession Plan Despite the Chaos in Congress”
  • Speaker – “Securing Your Retirement & Your Legacy”
  • Speaker – “Trusteed IRAs: Tax Advantages for Retirement Savings”, Lunch On Your Lawyer (
  • Panelist – “Family Business Succession”, Business Before Breakfast
  • Author – “Liability of Personal Representative” and “Non-Probate Property” Administering Oregon Estates
  • Author/Speaker – “How to Get Your Business Ready for Sale”, Business Before Breakfast
  • Speaker – “Six Deadly Sins of Business Succession”, Presented to Subway Franchisees

Admitted to Practice

  • Oregon State Courts
  • Washington State Courts
  • United States Tax Court


  • Southern Methodist University, Master of Laws LL.M.
  • University of the Pacific McGeorge School of Law, Juris Doctor J.D.
  • Oregon State University, Bachelor of Science
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