Kendall R. Fisher
PEOPLE

Kendall R. Fisher

Partner
fisher.kendall@dorsey.com

Overview

KENDALL HELPS CLIENTS SOLVE COMPLEX TAX ISSUES SO THEY CAN FOCUS ON THEIR BUSINESS. 

Kendall’s practice focuses on U.S. federal tax issues related to domestic and cross-border mergers, acquisitions and debt and equity financings, as well as inbound and outbound tax planning related to multinational structures, tax treaties, controlled foreign corporation issues, passive foreign investment company issues, the Foreign Account Tax Compliance Act (FATCA), and the Foreign Investment in Real Property Tax Act (FIRPTA). His practice also includes domestic business formations, joint ventures, acquisitions, combinations, sales, and general tax planning.

He has assisted clients with incorporations, tax-free corporate mergers, asset purchases and sales, cross-border transactions, inversion transactions, Up-C transactions, and organizing and structuring joint ventures as well as REITS, general and limited partnerships, and limited liability companies.

He frequently advises on the development, tax equity financing, and purchase and sale of renewable energy projects including onshore wind, offshore wind and solar projects, as well as carbon sequestration projects.

Kendall also regularly advises on tax issues related to cooperative formations and restructurings. In addition, as an enrolled member of the Confederated Tribes of the Colville Reservation, he also counsels Indian tribes and tribal entities on a wide array of corporate and tax matters.

Education & Admissions

Stanford Law School (J.D., 2014)

Stanford University (M.A., Public Policy, 2014)

Pepperdine University (B.S. Accounting, 2011), summa cum laude

Admissions

  • Washington

News & Resources

Articles

The Corporate Transparency Act: Are You Ready?
Initial Guidance for New U.S. Excise Tax on Stock Repurchase Transactions: IRS Substantially Expands Scope of Applicable Canadian Companies
Inflation Reduction Act: New U.S. Excise Tax on Stock Repurchase Transactions Applicable to Certain Canadian Companies
Inflation Reduction Act: New Excise Tax Discourages Stock Repurchase Transactions
Cross-Border de-SPAC Structures
Plan Ahead to Reduce (or Eliminate) U.S. Withholding Tax when Selling or Transferring U.S. Subsidiaries holding U.S. Real Property
Canadian Corporations Acquiring U.S. Target Companies in Tax-Deferred Transactions: When Business Activities Outside the U.S. Matter
President Biden’s Made in America Tax Plan Would Treat More Cross-border Transactions as Inversion Transactions
Critical Reporting Obligation: Canadian-Owned U.S. Corporations and Disregarded Entities
Often Overlooked Exception to Withholding and Reporting Requirements under FATCA
“ECI” and its Trap for Unwary Canadian Investors in Partnerships and LLCs
The “Pot” Thickens – IRS Releases Marijuana Industry Resources
Covid-19 Tax Relief Makes Winners out of Losses (for some)
Tax chapter in Michael Droke et al, Cooperative Business Law: A Practical Guide to the Special Laws Governing Cooperatives: Third Edition
COVID-19 Delays EIN Process for Canadian Applicants
CARES Act Provides Significant Payroll Tax Relief and Relief for Business Taxpayers and Individuals
Stranded Canadians Taxed in the Time of Covid-19
Washington State’s Cooperative Law Overhauled Effective January 1, 2016
"Business Tax Credit Utilization: Implications for California Policy," Standard University
Seattle

News & Press Mentions

Super Lawyers Recognizes 11 Dorsey Seattle Attorneys
Chambers USA 2023 Recognizes 12 Dorsey Lawyers and Four Practices in Seattle
Chambers USA 2023 Recognizes Dorsey Lawyers and Practices
Super Lawyers Recognizes Dorsey Lawyers in Seattle
Dorsey & Whitney Names New Partners
Super Lawyers Recognizes Dorsey Lawyers in Seattle
Super Lawyers Recognizes Dorsey Lawyers in Seattle
Super Lawyers Recognizes 14 Dorsey Lawyers in Seattle
Super Lawyers Recognizes 14 Dorsey Lawyers in Seattle
Super Lawyers Recognizes 18 Dorsey Lawyers in Seattle
Dorsey Represents Underwriters in Tactile Medical IPO
Dorsey & Whitney Represents Porch.com, Inc. in Preferred Stock Offering

Events & Speaking Engagements

Seminar Playback: Hot Topics in Indian Law

Select Presentations

  • Update: Code Section 2704 Proposed Treasury Regulations, Dorsey & Whitney LLP, August 2016
  • Certain Issues in S Corporation M&A Transactions, Seattle Tax Group, March 2016
  • Accidental Inversions, Dorsey & Whitney LLP, October 2014

Industries & Practices

Nonprofit & Tax Exempt Organizations
  • Banking & Financial Institutions
  • Canada Cross-Border Transactions
  • Capital Markets
  • Cooperative Law
  • Emerging Companies
  • Energy & Natural Resources
  • Food, Beverage & Agribusiness
  • Healthcare & Life Sciences
  • Indian & Alaska Native
  • Mergers & Acquisitions
  • Mining
  • Nonprofit & Tax Exempt Organizations
  • Private Equity
  • Tax
  • Technology
  • Trusts & Estates

Professional & Civic

Professional Achievements

  • Seattle Tax Group, Chair, 2016; Member, 2014-Present 
  • King County Bar Association, Member, 2014-Present
  • Washington State Bar Association, Member, 2014-Present 
  • National Society of Accountants for Cooperatives, Member, 2015-Present
  • American Bar Association, Member, 2016

Accolades

Chambers USA 2023

  • Named one of “America’s Leading Business Lawyers” by Chambers USA (Tax), 2023
  • Named "Seattle Ones to Watch" in Trusts and Estates by Best Lawyers®, 2023 and 2024
  • Listed as a "Rising Star" by Washington Super Lawyers, 2017-2022

Contributed 50+ Pro Bono Hours in 2020

  • Contributed more than 50 Challenge pro bono hours, 2020
Kendall R. Fisher