Jeremy Babener
Attorney
babenerj@lanepowell.com
503.778.2140
Areas of Practice
Jeremy Babener concentrates his practice in the area of taxation. Prior to joining Lane Powell he
worked as a Tax Policy Fellow in the U.S. Treasury Department’s Office of Tax Policy, focusing on
partnership tax issues including noncompensatory partnership options and debt-equity exchanges.
He has written and spoken on the taxation of personal injury damages, structured settlements and
qualified settlement funds.
Professional Experience
Tax Policy Fellow, U.S. Treasury Department, Office of Tax Policy (2010)
Law Clerk, U.S. Department of Justice, Federal Tort Claims Act Litigation Section (2008)
Student Advocate, Unemployment Action Center, New York University School of Law (2007-2010)
Intern, The Brookings Institution (2006)
Admitted to Practice
Oregon
U.S. Tax Court
Academics
New York University School of Law (LL.M., 2011)
Tax Policy Fellow
New York University School of Law (J.D., 2010)
Staff Editor, Journal of Law and Business
Board Member/Advising Coordinator, Unemployment Action Center
Haverford College (B.A., Political Science, with high honors, 2007)
Presidential Fellow at the Center for the Study of the Presidency
Best Thesis in Political Science Award
Class Representative, Honor Council
Oxford University (2005-2006)
Member, Oxford Debating Society
Practice Group and Specialty Team Memberships
Tax
Business
Publications
“Death Then Taxes: Anticipating the Taxation of Personal Injury Proceeds at Victim’s Death,” Trusts
& Estates Magazine (March 2011)
“Maximizing the Medical Care Exception to the Tax on Emotional Distress Damages,” Practical Tax
Strategies (September 2010)
“Taking Medical Expense Deductions Before and After a Personal Injury Settlement,” Practical Tax
Strategies (August 2010)
“Expanding the Structured Settlement Tax Exclusion to Reach All Potential Structurers,” Tax Notes
(April 2010)
“Structured Settlements and Single-Claimant Qualified Settlement Funds: Regulating in Accordance
With Structured Settlement History,” NYU Journal of Legislation & Public Policy (March 2010)
“How Plaintiffs Might Receive Emotional Distress Damages Tax-Free After 2010,” North Carolina
Lawyers Weekly (March 2010)
“Justifying the Structured Settlement Tax Subsidy: The Use of Lump Sum Settlements Monies,”
NYU Journal of Law & Business (December 2009)
“Treasury Decides to Pass on Single-Claimant Qualified Settlement Fund Guidance for Now,” North
Carolina Lawyers Weekly (December 2009)
Speaking Engagements
“Settlement Taxation: Planning for Medical Expenses and Death,” Annual Conference of the Society
of Settlement Planners, Las Vegas (May 2011)
“Factoring in a World of Taxation,” Annual Conference of the National Association of Settlement
Purchasers, Las Vegas (November 2010)
“Panel on Discharge of Indebtedness Deferral Regulations,” Meeting of the Pass-Throughs and Real
Estate Committee, D.C. Bar Tax Section, Washington, D.C. (September 2010)
“Justifying the Structured Settlement Tax Subsidy and Expanding Its Application,” Annual
Conference of the Society of Settlement Planners, Washington, D.C. (May 2010)
“Factoring and the Structured Settlement Tax Subsidy,” Annual Conference of the National 2
Association of Settlement Purchasers, Las Vegas (November 2009)
Professional and Community Activities
Member, Oregon State Bar