Mr. Offer became a partner of the firm in 1976 and currently serves as Senior Counsel focusing on corporate and international tax planning. His corporate tax practice includes advising clients with respect to the tax aspects of mergers, acquisitions and divestitures, specialized financings, and general corporate transactions. His international practice involves tax planning for U.S.-based companies with foreign operations as well as advising foreign corporations with respect to the U.S. tax aspects of their operations and investments in the United States.

Mr. Offer has held a number of leadership positions in the American Bar Association Section of Taxation, having served as Chair of its Corporate Tax Committee, as Council Director, and as Vice-Chair Administration. Most recently, he served as Chair of the Section's Sarbanes-Oxley Task Force and as its liaison to the ABA Task Force on Corporate Responsibility. He is a Trustee of the American Tax Policy Institute and a Regent of the American College of Tax Counsel.  In addition, Mr. Offer is listed in The Best Lawyers in America (2006) as a leader in the field of Tax law.

He joined Morrison & Foerster in 1972 and became a partner in 1976.

• Advised PC Mall, Inc. in planning for the initial public offering and anticipated spin-off of eCost.com, Inc.
• Advised McGrath RentCorp in the acquisition of the U.S. and Canadian-based equipment rental business of CIT Group, Inc.
• Advised a publicly-traded company in resolution through specialized proceedings of an alleged 'tax shelter' transaction.
• Act as Special Tax Counsel to the Bankruptcy Trustee of Hawaiian Airlines, Inc. in Chapter 11 proceedings.