At the 2022 Annual Estate Planning Conference sponsored by the Taxation and Estate Planning Section of the Idaho State Bar held in Boise, Idaho on September 22, 2022, White Peterson Managing Director Bill Nichols was one of four presenters on one of the session topics: “Planning for the Idaho Transplant.” As an Idaho and Oregon lawyer, Bill addressed issues specific to Oregonians moving to Idaho with an emphasis on the Oregon Estate Transfer Tax that will impact some former Oregon residents who still own Oregon assets at their deaths. Bill demonstrated how even a small amount of assets left in Oregon can result in tax owed to the Oregon Department of Revenue.