Ryan R. Nisle, a partner in the business department, joined Miller Nash Graham & Dunn in 2001. Ryan focuses his practice primarily on tax and business law, with an emphasis on partnership and corporate tax, state and local taxation, international taxation, executive compensation, and tax incentives related to energy and affordable housing. Ryan advises both alcoholic beverage and cannabis-related businesses on corporate structures and ownership agreements to advance their business plans, with an emphasis on tax planning, and assists clients in these industries in defending assessments of excise tax.

There is no shortage of interesting tax issues that arise from the unique tax structures of Oregon and Washington. Ryan has assisted clients both with resolving state and local tax controversies and with planning and structuring client operations to best meet his clients' business needs, including navigating Oregon's income and property taxes and Washington's sales and use and Business and Occupation (B&O) taxes.

In the area of executive compensation, Ryan assists clients in navigating the increasingly complex tax rules applicable to executive compensation and equity awards, including compliance with Internal Revenue Code Section 409A. Ryan has assisted clients in designing multifaceted equity compensation plans, as well as deferred compensation plans for current and incoming executives.

Ryan's work in the affordable housing area includes assisting clients with all phases of affordable housing development, including structuring legal entities and financing, negotiating with public and private funders, due diligence and document review and negotiation, troubleshooting and resolving real estate and construction issues, and navigating complex tax issues.


  • J.D., University of Oregon School of Law,
    • Order of the Coif
    • Associate editor, Oregon Law Review
  • B.A., Iowa State University

Bar Admissions

Oregon, Washington
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