Photo of Pam Elling
Pam Elling
National Tax — Estate, Gift & Trust


Pam has practiced public accounting since 1990. She provides tax services to closely held businesses and their owners, particularly in the forest products and manufacturing and distribution industries. Pam’s extensive experience includes state and local tax planning for general business, Internal Revenue code sections 631(a) and 631 (b) planning for timber capital gains, planning and consulting for 1033 involuntary conversions, business entity organization and restructuring, and timber investment. She co-leads the Forest Products Practice in the Eugene office. Looking to help her family-owned business clients reach their long-term goals, Pam provides a range of succession and business financial planning services, specializing in estate and gift planning, generation-skipping transfer taxation, business entity succession and transfer planning, trust planning and taxation, and charitable gifting.

Professional Affiliations

  • Member, American Institute of Certified Public Accountants
  • Member, Eugene Estate Planning Council
  • Member, Oregon Society of Certified Public Accountants


  • AA, Northwest Christian University
  • BS, accounting, University of Oregon
  • MBA, finance, University of Oregon