EUGENE ESTATE PLANNING COUNCIL

Please join us

Tuesday, September 15, 2026 from 11:30 am - 1:15 pm

for lunch and a presentation

Oregon Estate Tax: Common Issues and Updates

at the Gordon Hotel   

Join us for an informative luncheon and presentation on the Oregon Estate Tax. Members of the Oregon Department of Revenue Estate/Fiduciary Unit will discuss common issues encountered that impact processing and cause delays, legislative updates and associated changes, and department updates. 

Registration is now closed.

Lisa Enriquez is a Senior Tax Auditor with the Oregon Department of Revenue’s Estate Unit, specializing in estate and fiduciary taxation. She began her career with the department in 2015 in the Personal Tax and Compliance Division, where she worked on compliance cases involving sole proprietors, real estate rentals, and farming operations. In 2021, she joined the Business Division’s Estate Unit, focusing on estate and fiduciary tax compliance. Lisa holds a bachelor’s degree in business administration from the University of Redlands and a master’s degree in accounting from Southern New Hampshire University.

Nick Odom is one of two Senior Tax Auditors with the Oregon Department of Revenue’s Estate Unit. Over his 23 years of service to the State of Oregon, Nick has worked with a wide range of tax and fee programs administered by the department. He has held roles as a Revenue Agent with the Bankruptcy Team, working collections across all agency administered tax programs, and as a Field Revenue Agent for the Personal Income Tax program.  Nick has served as an auditor since 2012, beginning in the Personal Income Tax and Compliance Division. In 2019, he promoted to Senior Tax Auditor in the Business Division and has worked with the Estate Unit since 2020.

The Estate Unit is part of the Corporation/Estate Section within the Business Division of the Oregon Department of Revenue. This small but mighty team administers both the Oregon Estate Transfer Tax and the Oregon Fiduciary Income Tax programs. The unit handles complex return processing, provides taxpayer assistance, conducts audits, reviews written objections, and review of forms used by the programs. The team also identifies the need for yearly system configuration updates related to these tax programs, and conducts testing of the processing system to ensure accuracy. As the subject matter experts for the programs they administer, the Estate Unit plays a key role in ensuring accurate, consistent, and effective program  operations.