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Contact Ryan

3400 U.S. Bancorp Tower
111 S.W. Fifth Avenue
Portland, OR 97204
T: 503.205.2521

Ryan R. Nisle


Ryan R. Nisle, a partner in the business department, joined Miller Nash Graham & Dunn in 2001. Ryan focuses his practice primarily on tax and business law, with an emphasis on partnership and corporate tax, state and local taxation, international taxation, executive compensation, and tax incentives related to energy and affordable housing. Ryan advises both alcoholic beverage and cannabis-related businesses on corporate structures and ownership agreements to advance their business plans, with an emphasis on tax planning, and assists clients in these industries in defending assessments of excise tax.

There is no shortage of interesting tax issues that arise from the unique tax structures of Oregon and Washington. Ryan has assisted clients both with resolving state and local tax controversies and with planning and structuring client operations to best meet his clients' business needs, including navigating Oregon's income and property taxes and Washington's sales and use and Business and Occupation (B&O) taxes.

In the area of executive compensation, Ryan assists clients in navigating the increasingly complex tax rules applicable to executive compensation and equity awards, including compliance with Internal Revenue Code Section 409A. Ryan has assisted clients in designing multifaceted equity compensation plans, as well as deferred compensation plans for current and incoming executives.

Ryan's work in the affordable housing area includes assisting clients with all phases of affordable housing development, including structuring legal entities and financing, negotiating with public and private funders, due diligence and document review and negotiation, troubleshooting and resolving real estate and construction issues, and navigating complex tax issues.

Representative Experience

Assisted client in acquiring existing energy distribution operations from multiple sellers. This work included negotiating asset purchase agreements, leases, and financing documents, reviewing due diligence, and troubleshooting deal-threatening legal issues.
Advised client with respect to the use of state and federal tax incentives related to the development of an alternative energy project. Issues included ownership structure, conversion of incentives to equity, related tax concerns, and application for incentives.
We represented Craft Brew Alliance, Inc., in the acquisition of privately held Kona Brewing Company in exchange for a combination of cash and restricted shares valued at $14 million.
Assisted client become compliant with its B&O tax obligations and with negotiating payment of back taxes.
Assisted client in designing, negotiating, and drafting a complex compensation agreement for an incoming senior executive, taking into account federal limitations on nonqualified deferred compensation.