Heather A. Kmetz

Heather A. Kmetz is the managing partner of Sussman Shank LLP and chairs the firm’s Tax and Trusts and Estates groups. She focuses on tax-sensitive wealth preservation planning for high-net-worth individuals and also serves as outside corporate counsel to closely held businesses. Her practice includes taxation, estate planning, business succession, corporate and partnership law, nonprofit organizations, and trust and estate administration, with experience serving agribusiness, family-owned businesses, and real estate clients.

Kmetz earned her J.D. from Lewis & Clark Law School, where she received a Certificate in Federal Tax Law, and her B.S. in Journalism from Northwestern University. She is admitted to practice in Oregon and Washington and before the United States Tax Court. Her legal, tax, and broader academic background supports a practice that combines careful tax analysis with practical guidance for individuals, families, business owners, and organizations.

Kmetz helps clients develop tax-efficient plans that reflect their business interests, family circumstances, and long-term goals. Her work includes estate and wealth preservation planning, business transitions, trust and estate administration, and corporate and partnership matters. She also regularly addresses tax and planning issues through professional presentations, including business-owner estate planning, trust and estate tax reporting, buy-sell provisions, farm and ranch succession planning, and changes affecting federal tax and business reporting requirements.

Heather A. Kmetz is a Fellow of the American College of Tax Counsel and has been recognized by Best Lawyers in America for Tax Law and Trusts and Estates and by Oregon Super Lawyers for Tax. She has also received the Oregon State Bar Taxation Section’s New Tax Lawyer Committee Mentor of the Year award. Her professional leadership and practical approach support clients seeking clear guidance on complex tax, estate, and business planning matters.

Law Office Affiliations

• Managing Partner, Sussman Shank LLP
• Past Chair, Oregon State Bar, Taxation Section Executive Committee (2013-2020)
• Member, American Bar Association
• Member, Washington State Bar

Licensed State

• Oregon
• Washington

Education

• Lewis & Clark Law School
  Juris Doctor (JD)
• Northwestern University
  Bachelor of Science (BS)