DESCRIPTION OF PRACTICE:

Mr. Bragg restricts his professional practice to matters of federal and state taxation; business law (closely held corporations); executive compensation; business transition and family wealth planning; estate and gift tax, and retirement planning.

Mr. Bragg has assisted numerous individuals with their estate and gift tax planning and retirement planning, including the preparation of revocable living trusts, irrevocable life insurance and defective grantor trusts, wills, and charitable remainder trusts. Mr. Bragg is actively involved in the area of estate administration, including the preparation of estate and inheritance tax returns, the use of disclaimers and other tax minimizing techniques.

For the established business client, Mr. Bragg provides tax counsel on such matters as executive compensation, deferred compensation, and the use and benefits of profit sharing and money purchase pension plans, 401(k) plans and defined benefit pension plans. During his thirty years of private practice, he has also acquired considerable expertise concerning the mature business client and the sensitive issues associated with "transition and family wealth planning" necessary to allow the business to be transferred to the next generation of owners. Sophisticated tax planning which considers the tax position of both the individual (buyer and seller) and the corporation are an integral part of the "transition and family wealth planning."

Computers are used as an aid in all phases of tax planning.

EDUCATION:

Oregon State University, Bachelor of Science, 1971; University of the Pacific, McGeorge School of Law, Juris Doctor, 1975; Southern Methodist University, Master of Laws, 1976 (Taxation).

PROFESSIONAL ACTIVITIES:

Mr. Bragg was admitted to the Oregon State Bar in 1976, the Washington State Bar in 2004, and the United States Tax Court in 1980. He is a member of the Oregon State Bar, the Washington State Bar and the Multnomah Bar Association.

He is a member of the Taxation, Agricultural, and Business and Corporate Law Sections of the Oregon State Bar.

He is also a member of the Estate Planning Council of Portland, Inc.; the Western Pension Conference, Inc.; and the Oregon Association of Nurserymen. Additionally, Mr. Bragg is the author of Chapter 4 (Liability of Personal Representative) and Chapter 14 (Non-Probate Property), Administering Oregon Estates, 1983 and 1986.

COMMUNITY INVOLVEMENT:

Mr. Bragg is a member of the Board of Directors of West Coast Bank (NASDAQ: WCBO), Lake Oswego, Oregon, and the Board of Directors of West Coast Trust, Portland, Oregon; Past President and Chairman of the Board of Trustees of the Oregon Humane Society; Member of the Board of Directors, Guide Dogs for the Blind, Inc., San Rafael, California; Past President and Chairman of the Board of Directors of the Portland Police Sunshine Division, Inc.

PERSONAL PREFERENCES:

Oenology, reading and golf.

MARTINDALE HUBBELL RATING: AV