Mark F. LeRoux

Mark F. LeRoux

Tonkon Torp LLP

Recognized since 2006

Portland, Oregon

Practice Areas

Business Organizations (including LLCs and Partnerships)

Tax Law

Lawyer of the Year Badge - 2019 - Business Organizations (including LLCs and Partnerships) Lawyer of the Year Badge - 2017 - Business Organizations (including LLCs and Partnerships) Lawyer of the Year Badge - 2013 - Tax Law
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Mark's practice emphasizes federal, state and local taxation and the relationship and impact those areas of taxation have on both business transactions and personal investments. He also engages in a general business practice, with a particular emphasis on partnerships and limited liability companies. Additionally, Mark represents clients in tax controversies before the Tax Court, IRS and similar state and local courts and agencies.

A partner at Tonkon Torp since 1990, Mark has served as a member of the Managing Board, Chair of the Business Department, Chair of the Tax Practice Group, and in a number of other management positions.

Mark co-authored the Section on Involuntary Conversions for the Bender Federal Tax Service and the chapter on Subchapter S Taxation for Advising Oregon Businesses. He was a featured speaker in the Oregon State Bar sponsored CLE presentation on Oregon's New Revised Partnership Act and he speaks from time to time on various tax topics.


  • Pioneer Tower, Suite 1600
    888 Southwest Fifth Avenue
    Portland, OR 97204


  • New York University , LL.M. (Taxation), graduated 1983
  • Willamette University , J.D., graduated 1982
  • Willamette University, BA, graduated 1978

Bar Admissions

  • Washington, Washington State Bar Association
  • Oregon, Oregon State Bar


  • Oregon State Bar - Tax Section, Executive Committee, Committee on the Revised Uniform Partnership Act
  • St. Thomas More Parish - Finance Council
  • City of Portland - Photo-Radar Oversight Committee
  • South Park Blocks Association - Transportation Committee
  • American Bar Association - Member
  • Multnomah Bar Association - Member

Tonkon Torp LLP
Headquarters: Portland, Oregon

53 The Best Lawyers in America® awards

16 Best Lawyers: Ones to Watch in America awards

Best Law Firms Badge Full Firm Profile

Lawyer of the Year Badge - 2019 - Business Organizations (including LLCs and Partnerships) Lawyer of the Year Badge - 2017 - Business Organizations (including LLCs and Partnerships) Lawyer of the Year Badge - 2013 - Tax Law

Named "Lawyer of the Year" by Best Lawyers® for:

  • Business Organizations (including LLCs and Partnerships), Portland, OR (2019)
  • Business Organizations (including LLCs and Partnerships), Portland, OR (2017)
  • Tax Law, Portland, OR (2013)

Recognized in The Best Lawyers in America® 2023 for work in:

  • Business Organizations (including LLCs and Partnerships)
  • Tax Law

Guiding a Software Company Through a Successful Equity Sale

Tonkon Torp’s Corporate/M&A practice group facilitated the successful equity sale of ShiftWise, a Portland software company that provides web-based healthcare workforce solutions, to AMN Healthcare Services, Inc., a publicly traded strategic buyer (NYSE: AHS). As special M&A counsel, Tonkon handled all legal aspects of the transaction in coordination with the client’s General Counsel.
Kurt Ruttum, who led the firm’s ShiftWise sale transaction team, said the deal was complex due to a relatively large number of seller shareholders, corporate tax issues, and buyer concerns about intellectual property ownership and open source software use. ShiftWise retains its brand, location and leadership. It continues to sell and support its vendor management technology directly to healthcare clients, affiliate vendors and MSP providers through its Portland-based workforce.
Tonkon’s M&A capabilities are broad and scalable, allowing the firm to serve clients from the largest NYSE-listed company to start-ups. The ShiftWise transaction team included Mark LeRoux and Rachel Atchison.

Tax Structuring for Moda Health Sale to Delta Dental

Developed and help implement tax structure for Moda Health’s corporate restructure and $155 million stock sale to Delta Dental of California.

Tonkon Torp Pilots Smooth Landing in Columbia Helicopters Sale

Tonkon Torp led one of Oregon's most notable M&A deals of 2019 for its client, Columbia Helicopters.
Founded in 1957, Columbia Helicopters, Inc. (CHI) is one of Oregon's most recognizable brands. The Aurora-based aviation company is perhaps best known for their fleet of heavy-lift Chinook helicopters used in defense, firefighting, and natural resource explorations. Tonkon Torp was initially engaged by CHI to handle litigation nearly 10 years ago. Pleased with the results, CHI began to shift more of its legal work to Tonkon Torp until nearly every practice group in the firm supported the client.
In 2018, a deal to sell CHI was struck with The Bristow Group, a publically traded helicopter company based in Texas. Due to a number of factors unrelated to CHI or the deal, the buyer couldn't finance the transaction and terminated the purchase. Tonkon Torp worked diligently to ensure that disengaging from the deal, which included collecting a $20 million breakup fee, would not hinder CHI's ability to smoothly engage with a new buyer.
Within two months of the scuttled sale, CHI's investment banker had located a solid, solvent buyer in AE Industrial, a private equity firm specializing in aviation markets. Since a substantial amount of legwork for a sale had already been completed, the parties truncated the negotiation process and quickly came to agreement on terms.
Justin Denton led the transaction. Attorneys Tom Palmer, Mark LeRoux (tax), Michael Millender (employee benefits), Jeff Woodcox, Claire Brown, and Elizabeth Judd joined Justin to complete the deal.
Tonkon Torp also worked with an outside law firm to represent CHI employees for certain employment-related documentation required by the new buyer.
The sale closed in August 2019, and CHI expressed a high level of satisfaction for how seamlessly the Tonkon Torp team worked together on the transaction. CHI will retain its Oregon operations, and its relationship with Tonkon Torp continues.

Tonkon Represents Opus Agency in Equity Investment Transaction

Tonkon Torp’s Mergers & Acquisition Practice Group represented client Opus Agency in a significant equity transaction with private equity firm Fan Creek Capital, providing substantial additional growth capital to Opus. Opus, a global corporate events and experiential marketing agency headquartered in Beaverton, Oregon, serves Fortune 1000 clients such as Salesforce, Amazon, Intel and Alaska Airlines.
The multi-faceted investment transaction included a corporate restructure, equity sale and equity rollover. Opus founders remain owners and retain leadership roles in the business, which will continue to be headquartered in Beaverton. Debt financing for the deal was provided by Chicago-based Monroe Capital.
Jeff Cronn led the transaction team, which included attorneys Drea Schmidt, Claire Brown, Mark LeRoux, David Forman, and Michael Millender.

Tonkon Torp Guides Pacific Foods through Oregon’s Largest Acquisition of 2017

Tonkon Torp led Oregon's largest M&A transaction in 2017, the $700 million acquisition of Tualatin-based Pacific Foods of Oregon LLC by Campbell Investment Company. Pacific Foods is an iconic, nationally distributed organic food brand founded in 1987.

Historic U.S. Bank Block Sale

Tonkon Torp real estate and tax lawyers were instrumental in the complex, $40 million sale of the historic U.S. Bank Block in downtown Portland to real estate investment firm ScanlanKemperBard. Representing the seller, attorneys Jeff Keeney, Kimberlee Stafford and Mark LeRoux provided counsel and negotiated and handled the transactions for the sale of three interconnected buildings and a parking garage, comprising an entire city block, and their client’s subsequent purchase of six properties – four of which are historic buildings – in a 1031 exchange.

Acquisition of Kennewick, Washington Retail Center

Represented the purchasers in acquiring the Canal Crossing Shopping Center in Kennewick, Washington. The property was required as "replacement property" as part of a Section 1031 exchange. Purchase price $10,800,000.

Acquisition of Registered Investment Advisor Business

Represented a private investment group in an acquisition of advisory assets of a Washington investment advisory business. Acquired assets were then merged into a third party advisor in exchange for a controlling interest in the advisory business.

Acquisition of Scholarship Software Website

Represented EDPlus Holdings, LLC in the acquisition of and its affiliated websites and software – a major contributor to the college/student admission process.

Benson Industries

Represented Benson Industries, one of the world's largest designers and manufacturers of the glass and metal curtain walls (building facades), in an eight figure sale to a subsidiary of Berkshire Hathaway.

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