David C. Culpepper, a partner, has practiced in Oregon since 1974. He focuses his practice on tax and business law, with an emphasis on limited liability companies, partnerships, “S” corporations, real estate taxation and like-kind exchange transactions, executive compensation, and business acquisitions and restructuring.

Dave is a member of the Committee on Partnerships and LLCs of the Taxation Section of the American Bar Association, and a Fellow of the American College of Tax Counsel. He has been listed in The Best Lawyers in America since 1993 and in Oregon Super Lawyers list of the 50 top Oregon Lawyers in 2007 through 2013.

David has published articles and chapters on stock options, executive compensation, corporate reorganizations, limited liability companies, and partnership allocations in Tax Notes, The Business Journal, Advising Oregon Businesses, the Journal of Partnership Taxation, and the Oregon Law Review. He is an editor of Advising Oregon Businesses. David was active in drafting and lobbying Oregon legislation involving limited liability companies and partnerships. David is a frequent lecturer on partnership, limited liability company, like-kind exchanges, and executive compensation matters.

David earned his bachelor's degree at the University of Santa Clara, and his law degree at the University of Oregon.

Dave is a member of the board of directors of De Paul Treatment Centers. He is an avid fan of opera, jazz, and baseball. He is a collector of Native American art including Zuni "fetish" carvings, Navajo weavings, and Pueblo "storyteller" ceramic dolls. He also collects chicken themed folk art. Dave enjoys cooking and playing with his two young granddaughters.