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L. David Connell

L. David Connell



  • Corporate Law
  • Energy & Natural Resources Law
  • Health Care Law

WSG Practice Industries


Oregon, U.S.A.


David Connell is a Shareholder in Buchalter’s Portland office and a member of the Firm’s Corporate Practice Group. Mr. Connell has extensive experience in the emerging growth, technology, nonprofit and social enterprise, energy, and healthcare sectors and often serves as general counsel to business and nonprofit enterprises. He began his career as a tax attorney with an international accounting firm, and brings his tax and finance experience to the table when advising clients.

Mr. Connell regularly assists clients with transactional and day-to-day business matters, including business formation, governance matters, shareholder and other agreements among owners, financings, mergers and acquisitions, reorganizations, stock incentive and other compensation arrangements, fund formation and joint ventures.

Mr. Connell has been selected as an Oregon Super Lawyer in the area of Business/Corporate, and is recognized by Best Lawyers in America in the area of Business Organizations.

Professional Activities

  • Oregon State Bar, Taxation Section
  • Albertina Kerr, Governing Board Member, 2014 to present; Executive Committee, 2015 to present;  Chair of the Finance, Audit and Compliance Committee, 2017 to present; Chair of the Operations Committee, 2015 to 2017
  • Micro Enterprise Services of Oregon, Board Member, 2016 to present

Bar Admissions

  • Oregon


  • Brigham Young University, J. Reuben Clark Law School
  • Brigham Young University
Areas of Practice

Corporate Law | Energy & Natural Resources Law | Health Care Law

Professional Career

Significant Accomplishments

  • Acquisition of an in-home primary care and hospice practice
  • Sale of an Oregon Coordinated Care Organization
  • Establishment of multiple Oregon Coordinated Care Organizations (CCOs) in connection with the initial launch of CCOs in the State of Oregon, including handling issues related to choice of entity, governance, capitalization, contracting with the State of Oregon, and delegation agreements
  • Counsel to tax-exempt healthcare organization in connection with a joint venture among multiple stakeholders to develop new models for care
  • Counsel to a nonprofit corporation in connection with the disposition of substantially all of its assets
  • OHSU Medical Group – Integration with Oregon Health and Science University
  • Counsel to a family office in connection with real estate and other investments
  • Fund formation for various groups of angel investors
  • Counsel to a Tribe in connection with a joint venture for the development and ownership of a solar power facility
  • Acquisition of an internet service provider by an electric cooperative
  • Dinè Power Authority, a Navajo Nation Enterprise – Development Agreement for 1500 MW Clean Coal Plant; Development Agreement for Navajo Transmission Project; and 200 MW Wind Project Agreement
  • FLIR Systems, Inc. – Acquisition of Scientific Materials Corporation
  • FLIR Systems, Inc. – Acquisition of Assets of Brysen Optical Corporation
  • Four Dam Pool Power Agency, Anchorage, Alaska – Issuance of Electric Revenue Refunding Bonds
  • OHSU Medical Group – Equipment Financing; Issuance of Revenue Bonds for the South Waterfront Project
  • Open Source Development Labs – Merger of Open Source Development Labs and Free Standards Group to form The Linux Foundation
  • Oregon Health and Science University – Acquisition of Oregon Graduate Institute of Science and Technology
  • Planar Systems, Inc. – Acquisition of Clarity Visual Systems, Inc.
  • Renewable Power and Light – Acquisitions of 85 MW and 65 MW Cogeneration Power Plants; and Listing on the London Stock Exchange’s Alternative Investment Market (AIM)
  • TriQuint Semiconductor, Inc. – Acquisition of Peak Devices, Inc.


Buchalter COVID-19 Client Alert: PPP Loans Now Available to Otherwise-Eligible Companies That Have Ended Their Bankruptcy Proceedings
Buchalter, April 2021

  The Small Business Administration (“SBA”) has made an adjustment to its guidance to provide that entities which have concluded a bankruptcy proceeding are not, for purposes of PPP eligibility, considered in bankruptcy. Entities which are presently in bankruptcy are not eligible for a PPP loan. The SBA’s latest Frequently Asked Questions (found at https://www.sba.gov/sites/default/files/2021-04/PPP%20FAQs%204.6.21%20FINAL-508.pdf) contain a new FAQ Number 67...

Buchalter COVID-19 Client Alert: San Francisco Moves to Lowest COVID Tier in California, Begins Process of Reopening Non-Essential Offices; Other Bay Area Counties Slower to Follow
Buchalter, November 2020

On October 20, 2020, San Francisco County was upgraded to the “minimal” tier within the California COVID-19 tracking system, meaning it has the fewest restrictions on reopening all businesses as promulgated by the State of California. In order to qualify for the “minimal” tier, a county must have an infection rate of less than one daily new positive COVID case per 100,000 residents and have a positive test rate of less than 2% for two consecutive weeks...

Additional Articles

  • Buchalter COVID-19 Client Alert: PPP Loans Now Available to Otherwise-Eligible Companies That Have Ended Their Bankruptcy Proceedings
  • Buchalter COVID-19 Client Alert: PPP Application Deadline Extended to May 31, 2021
  • Buchalter COVID-19 Client Alert: New Treasury PPP Rules Clarify Recent Changes to PPP Program, Extend Time to Obtain a PPP Loan to March 31, 2021
  • Buchalter COVID-19 Client Alert: New PPP Changes in the Stimulus Bill: Second PPP Loan for Hardest-Hit Existing PPP Borrowers, Additional Categories of Forgivable Expenses, Tax Deductibility for Expenses Paid with PPP Proceeds, Lender Liability Limitations, Simplified Forgiveness Application for Loans of $150,000 or Less, and Other Changes
  • Buchalter COVID-19 Client Alert: New PPP Guidance Simplifies Forgiveness Application Process for Small PPP Loans of $50,000 or Less; Clarifies Lenders’ Responsibilities Regarding Review of Borrower Calculations and Documentation of Forgivable Eligible Costs for Such Small Loans
  • Buchalter COVID-19 Client Alert: SBA Issues New PPP Guidance Regarding Required Approval for a Sale of Assets or Transfer of Ownership of a PPP Borrower; Use of Escrow Accounts to Avoid Requirement of Prior SBA Approval
  • Buchalter COVID-19 Client Alert: Entrapment-by-Estoppel: A Potential Future Defense for Lenders in PPP Fraud Cases
  • Buchalter COVID-19 Client Alert: Lenders May Submit PPP Forgiveness Applications to SBA on August 10; SBA Issues New Procedural Notice with Guidance for Lender Forgiveness Review/Submission
  • Buchalter COVID-19 Client Alert: Congress Passes Extension of PPP Loan Origination to August 8 and Sends to President Trump
  • Buchalter COVID-19 Client Alert: Treasury Issues New PPP Interim Final Rule, and Revised Long Form and New Short Form EZ Forgiveness Application and Instructions
  • Buchalter COVID-19 Client Alert: PPP Flexibility Act is Enacted
  • Buchalter COVID-19 Client Alert: PPP Flexibility Act Passes House, Likely Vote in Senate Next Week
  • Buchalter Client Alert COVID-19: Treasury Issues Application for SBA PPP Loan Forgiveness

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

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