Pamela M. Charles
Partner
Chair, Tax Practice
Pamela Charles advises clients on federal tax matters. She offers tax planning advice to public and private companies, both domestic and foreign, on a variety of business transactions, with an emphasis on mergers and acquisitions, debt and equity financings, and restructurings.
Pamela's work includes advising real estate owners and developers on acquisitions and dispositions, REIT, Qualified Opportunity Fund, tax-exempt title holding entity, and related issues.
Pamela advises numerous financial services firms, including banks, fintechs, and broker-dealers on industry-specific tax matters, including tax information reporting and business transactions involving regulated entities.
Pamela has significant energy industry expertise and serves as a liaison to the firm's energy, natural resources, and environmental practice group. She counsels clients, including utilities and independent developers, on all tax aspects of their energy projects, including the expanded tax credits and elective payments available under the Inflation Reduction Act of 2022.
Inflation Reduction Act of 2022 - Renewable Energy Tax Credit and Direct Payment Tax Planning
Admitted to Practice
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Washington
Education
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J.D., Stanford Law School, 1992
- Order of the Coif
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B.A., Economics, University of Washington, 1986, magna cum laude
Professional Recognition
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- Named as one of "America's Leading Lawyers for Business" by Chambers USA in Corporate/Commercial: Tax (Washington), 2007-2024; Received "Band 1" ranking, 2012-2024
- Selected by Best Lawyers as Seattle's "Lawyer of the Year" in Tax Law, 2017
- Recipient "Roger L. Stouder Award," Washington State Bar Association Tax Section, 2017
- Named one of the "Best Lawyers in America" in Tax Law by Best Lawyers, 2007-present
- Selected to "Top 100 Washington Super Lawyers," 2009
- Selected to "Washington Super Lawyers," Thomson Reuters, 2003-2024
Background
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- Former Chair, Tax Section, Washington State Bar Association
- Former Chair, Seattle Tax Group
- Affiliate Professor, Taxation of Business Entities, University of Washington Law School, 1997-1999