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Welcome to the 72nd annual Montana Tax Institute!
We are excited for you to join us for two days of presentations by the nation’s experts in taxation, estate planning, and related topics.

None of this would be possible without the generosity and support of our sponsors. Thank you to our major sponsors US Bank Wealth Management, Montana Community Foundation, First Interstate Wealth Management, First Trust Company, and Ashton Thomas Private Wealth. We are also grateful for the continued support of our event sponsors Crowley Fleck, Wipfli, Bessemer Trust, First Trust Company, and the University of Montana Foundation. Please take the time to visit with sponsor representatives during the conference. It is only with our sponsors’ support that we continue to bring nationally recognized speakers to the Montana Tax Institute.

Thank you for joining us. We look forward to seeing you at the Holiday Inn Missoula (or online!) Friday and Saturday, October 18-19, 2024.

Warmest regards, Dean Elaine Gagliardi and Professor Pippa Browde
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Friday, October 18
 

7:00am MDT

Conference Brochure
Friday October 18, 2024 7:00am - 8:00am MDT
Friday October 18, 2024 7:00am - 8:00am MDT
  Materials

7:00am MDT

Conference Brochure with Supporting Materials
Friday October 18, 2024 7:00am - 8:00am MDT
Download the brochure with session materials.

Click here for the link to Steve Gorin's materials.
Friday October 18, 2024 7:00am - 8:00am MDT
  Materials

7:59am MDT

Session I
Friday October 18, 2024 7:59am - 8:14am MDT
Event Sponsors
avatar for Bessemer Trust
Friday October 18, 2024 7:59am - 8:14am MDT
  Session Sponsor

8:00am MDT

Welcome and Opening Remarks
Friday October 18, 2024 8:00am - 8:05am MDT
Holiday Inn Downtown Ballroom
Speakers
avatar for Elaine Gagliardi
Friday October 18, 2024 8:00am - 8:05am MDT
Holiday Inn Downtown Ballroom
  General Session

8:05am MDT

Review of the Past Year’s Significant, Curious, or Downright Fascinating Fiduciary Cases
Friday October 18, 2024 8:05am - 9:05am MDT
Holiday Inn Downtown Ballroom
This session will review selected reported fiduciary litigation decisions from 2022 that relate to multiple areas of estate planning, estate and trust administration, the fiduciary duties of agents, administrators, trustees, and other fiduciaries, related trial practice, and identifying and navigating contemporary fiduciary challenges.
Speakers
avatar for Dana Fitzsimons Jr.

Dana Fitzsimons Jr.

Bessemer Trust, Managing Director & Senior Fiduciary Counsel
Dana Fitzsimons Jr. is Managing Director and Senior Fiduciary Counsel at Bessemer Trust. In this role, he is responsible for working with clients and their advisors to develop practical and efficient wealth transfer plans, and for guiding the firm on fiduciary issues. He serves as... Read More →
Friday October 18, 2024 8:05am - 9:05am MDT
Holiday Inn Downtown Ballroom
  General Session

9:05am MDT

Easement Payments - Planning Can Reduce the Income Tax Bite
Friday October 18, 2024 9:05am - 10:05am MDT
Holiday Inn Downtown Ballroom
This session covers the unique and challenging income tax issues associated with public utility easement payments. Characterizations of utility payments can vary from ordinary income to capital gain (with several different basis offset options) to gain deferral under Section 1033’s favorable condemnation rules. The session will provide tax practitioners with the tools necessary to navigate clients through alternative structuring possibilities.
Speakers
avatar for Jim Walker

Jim Walker

Lewis Roca, Denver, CO
Jim Walker is a senior tax partner and a senior trust and estate partner with Lewis Roca practicing in the firm’s Denver office. His broad practice includes expert income tax planning and wealth transfer planning. In addition to planning, Jim also has decades of experience defending... Read More →
Friday October 18, 2024 9:05am - 10:05am MDT
Holiday Inn Downtown Ballroom
  General Session

10:05am MDT

Break - Visit Sponsors
Friday October 18, 2024 10:05am - 10:20am MDT
Event Sponsors
avatar for Alexander Blewett III School of Law
Friday October 18, 2024 10:05am - 10:20am MDT
  Break

10:20am MDT

The Income Tax Charitable Deduction:  What’s Deductible, What’s Not and How to Plan for Lifetime Charitable Gifts
Friday October 18, 2024 10:20am - 11:20am MDT
Holiday Inn Downtown Ballroom
This talk addresses the complex rules governing the income tax deduction for charitable contributions. Expect answers to granular questions such as: What are the limitations on amount? What are the substantiation requirements by recipients? And to the bigger picture planning considerations: Why are some lifetime gifts better than bequests? Why are some gifts to charity not deductible at all? This presentation will address it all.
Speakers
avatar for Larry Katzenstein

Larry Katzenstein

Thompson Coburn, LLP, St. Louis, MO
Larry Katzenstein is a partner at Thompson Coburn LLP in St. Louis, Missouri and practices in the firm’s private client services area with a concentration on estate planning and charitable giving, and representation of exempt organizations. He regularly speaks at American Law Institute... Read More →
Friday October 18, 2024 10:20am - 11:20am MDT
Holiday Inn Downtown Ballroom
  General Session

11:20am MDT

Selected Estate Planning Recent Developments - Part I
Friday October 18, 2024 11:20am - 12:20pm MDT
Holiday Inn Downtown Ballroom
This presentation reviews the most recent cases, rulings and regulations promulgated in the area of wealth transfer taxation.  The presentation discusses implications of the developments and it offers estate planning and drafting techniquest in response.
Speakers
avatar for Turney Berry

Turney Berry

Wyatt, Tarrant & Combs, LLP, Louisville, KY
Turney Berry is with the Louisville Office of Wyatt, Tarrant & Combs, LLP and the leader of the firm’s Tax, Business &Personal Planning Service Team. Mr. Berry concentrates his practice in the areas of estate and business planning,estate and trust administration, and charitable... Read More →
avatar for Charles

Charles "Clary" Redd

Stinson LLP, St. Louis, MO
Clary Redd is a partner with the firm of Stinson LLP in St. Louis, Missouri. His practice concentrates in the areas of estate planning, estate and trust administration and estate and trust-related litigation. He is a nationally recognized speaker and author. He is the lead presenter... Read More →
Friday October 18, 2024 11:20am - 12:20pm MDT
Holiday Inn Downtown Ballroom
  General Session

12:20pm MDT

Lunch and Networking
Friday October 18, 2024 12:20pm - 1:15pm MDT
Holiday Inn Downtown Atrium
Friday October 18, 2024 12:20pm - 1:15pm MDT
Holiday Inn Downtown Atrium
  Break

1:14pm MDT

Session II
Friday October 18, 2024 1:14pm - 1:29pm MDT
Event Sponsors
avatar for Wipfli
Friday October 18, 2024 1:14pm - 1:29pm MDT
  Session Sponsor

1:15pm MDT

Selected Estate Planning Recent Developments - Part II
Friday October 18, 2024 1:15pm - 2:15pm MDT
Holiday Inn Downtown Ballroom
This presentation reviews the most recent cases, rulings and regulations promulgated in the area of wealth transfer taxation.  The presentation discusses implications of the developments and it offers estate planning and drafting techniquest in response.
Speakers
avatar for Turney Berry

Turney Berry

Wyatt, Tarrant & Combs, LLP, Louisville, KY
Turney Berry is with the Louisville Office of Wyatt, Tarrant & Combs, LLP and the leader of the firm’s Tax, Business &Personal Planning Service Team. Mr. Berry concentrates his practice in the areas of estate and business planning,estate and trust administration, and charitable... Read More →
avatar for Charles

Charles "Clary" Redd

Stinson LLP, St. Louis, MO
Clary Redd is a partner with the firm of Stinson LLP in St. Louis, Missouri. His practice concentrates in the areas of estate planning, estate and trust administration and estate and trust-related litigation. He is a nationally recognized speaker and author. He is the lead presenter... Read More →
Friday October 18, 2024 1:15pm - 2:15pm MDT
Holiday Inn Downtown Ballroom
  General Session

2:15pm MDT

A Potpourri of Estate Planning Considerations for Modern Families
Friday October 18, 2024 2:15pm - 3:15pm MDT
Holiday Inn Downtown Ballroom
As the traditional nuclear family has changed, estate planning professionals must be prepared to both identify concerns and thoughtfully problem solve for issues clients face. This discussion will touch upon a variety of issues to consider, including: Marital Status (single, divorced, unmarried couples and polyamorous relationships); Defining Descendants (stepchildren, adoption, nonmarital children and assisted reproductive technologies); other forms of Diversity (disability, LGBTQIA+, religious, racial and cultural inclusion), Drafting for Flexibility, . . and more!
Speakers
avatar for Kim Kamin

Kim Kamin

Gresham Partners LLC, Chicago, IL
Kim Kamin is a partner at Gresham Partners LLC, an independent wealth management firm currently serving about 120 families nationally as a multi-family office. At Gresham, Ms. Kamin serves as Chief Wealth Strategist, leading Gresham’s development and implementation of estate, wealth... Read More →
Friday October 18, 2024 2:15pm - 3:15pm MDT
Holiday Inn Downtown Ballroom
  General Session

3:15pm MDT

Break - Visit Sponsors
Friday October 18, 2024 3:15pm - 3:30pm MDT
Event Sponsors
avatar for University of Montana Foundation
Friday October 18, 2024 3:15pm - 3:30pm MDT
  Break

3:30pm MDT

Nuances of Estate and Gift Tax Preparation
Friday October 18, 2024 3:30pm - 4:30pm MDT
Holiday Inn Downtown Ballroom
This presentation addresses a number of key issues to consider when filing federal estate and gift tax returns.  It reviews key decision points when deciding whether to make a portability election, to opt out of the GST automatic allocation rules, for GST tax, and to make certain funding decisions.
Speakers
avatar for Lester Law

Lester Law

Franklin Karibjanian & Law PLLC
Lester B. Law is a member of Franklin Karibjanian & Law PLLC and spends time in both the Naples and Washington offices. Lester is a Fellow of the American College of Trusts and Estates Counsel (ACTEC), serving on various committees. He has held many leadership positions at the ABA’s... Read More →
Friday October 18, 2024 3:30pm - 4:30pm MDT
Holiday Inn Downtown Ballroom
  General Session

4:30pm MDT

Montana Legislative Update
Friday October 18, 2024 4:30pm - 5:30pm MDT
Holiday Inn Downtown Ballroom
Speakers
DB

Derek Bell

Montana Department of Revenue, Helena, MT
Derek Bell has been the Division Administrator of the Montana Department of Revenue’s Business and IncomeTaxes Division since May 2021. From 2005 and mid-2021, Derek was Tax Counsel and later Deputy Chief Counselwith the Montana Department of Revenue and spent the bulk of his time... Read More →
avatar for David Merrien

David Merrien

Montana Department of Revenue
David Merrien is the Bureau Chief of the Audits and Pass-through (AP) Bureau at the Montana Department ofRevenue. The AP Bureau is responsible for administering and auditing returns filed by partnerships and S corporations. The AP Bureau also audits individual income tax returns with... Read More →
avatar for Rachael Milne

Rachael Milne

Montana Department of Revenue
Rachael Milne is a Tax Specialist at the Montana Department of Revenue in the Business and Income Taxes Division. She’s worked at the department for ten years, first as a Pass-Through Auditor, then as the Pass-Through Unit Manager. In her current role, she works on Montana income... Read More →
Friday October 18, 2024 4:30pm - 5:30pm MDT
Holiday Inn Downtown Ballroom
  General Session

5:30pm MDT

Networking Social
Friday October 18, 2024 5:30pm - 6:15pm MDT
Holiday Inn Downtown Atrium
Major Sponsors
avatar for First Trust Company

First Trust Company

Our MissionFTC is committed to delivering depth of experience and personalized service to our clients, their lawyers, investment managers and other trusted advisors. We assist in creation and implementation of solutions that forge bonds and preserve legacies from generation to generation... Read More →
Friday October 18, 2024 5:30pm - 6:15pm MDT
Holiday Inn Downtown Atrium
  Break
 
Saturday, October 19
 

7:00am MDT

BETTR Law Section of the State Bar of Montana
Saturday October 19, 2024 7:00am - 7:50am MDT
Holiday Inn Downtown Ballroom
Saturday October 19, 2024 7:00am - 7:50am MDT
Holiday Inn Downtown Ballroom
  Meeting

7:59am MDT

Session III
Saturday October 19, 2024 7:59am - 8:14am MDT
Event Sponsors
avatar for Crowley Fleck
Saturday October 19, 2024 7:59am - 8:14am MDT
  Session Sponsor

8:00am MDT

Revenue Procedure 2022-19: Inadvertent Termination Relief for S Corporations
Saturday October 19, 2024 8:00am - 9:00am MDT
Holiday Inn Downtown Ballroom
Revenue Procedures 2022-19 and 2013-30 provide guidance on relief from inadvertent terminations of S Corporations. This presentation explains the ways S Corporations and their shareholders can avoid having to
request a private letter ruling and get retroactive relief.

Click Here for the link to Steve's supporting materials.
Speakers
avatar for Steve Gorin

Steve Gorin

Thompson Coburn, LLP, St. Louis, MO
Steve Gorin is a partner in Thompson Coburn LLP. In addition to helping clients of his firm, he helps lawyers throughout the country, providing specialized assistance so that they can do projects they might otherwise have been uncomfortable doing without him. Before practicing law... Read More →
Saturday October 19, 2024 8:00am - 9:00am MDT
Holiday Inn Downtown Ballroom
  General Session

9:00am MDT

Current Developments in Partnership and Corporate Taxation Part I
Saturday October 19, 2024 9:00am - 9:45am MDT
Holiday Inn Downtown Ballroom
This current year brings a number of developments in the areas of partnership and corporate taxation. This
session reviews the most significant statutory enactments, judicial decisions, IRS rulings, and Treasury regulations
promulgated during the last 12 months that affect the domestic income taxation of corporations and partnerships.
Speakers
avatar for Cass Brewer

Cass Brewer

Georgia State College of Law, Atlanta, GA
Cassady V. “Cass” Brewer, Professor of Law, teaches Basic Federal Income Taxation, Nonprofit Organizations,Taxation of Business Organizations, Corporate Taxation, Partnership Taxation, and the Law of Social Enterprise.Brewer’s research and speaking engagements generally focus... Read More →
avatar for Bruce McGovern

Bruce McGovern

South Texas College of Law Houston, Professor and Director of Tax Clinic
Bruce McGovern is a member of the faculty at South Texas College of Law Houston, where he also serves as Directorof the school’s Low-Income Taxpayer Clinic. Previously, he served for many years as the school’s Vice President andAssociate Dean for Academic Administration. He received... Read More →
Saturday October 19, 2024 9:00am - 9:45am MDT
Holiday Inn Downtown Ballroom
  General Session

10:00am MDT

Break - Visit Sponsors
Saturday October 19, 2024 10:00am - 10:15am MDT
Holiday Inn Downtown Atrium
Saturday October 19, 2024 10:00am - 10:15am MDT
Holiday Inn Downtown Atrium
  Break

10:00am MDT

Current Developments in Partnership and Corporate Taxation Part II
Saturday October 19, 2024 10:00am - 10:45am MDT
Holiday Inn Downtown Ballroom
Bruce and Cass continue their review of the most significant statutory enactments, judicial decisions, IRS rulings, and
Treasury regulations promulgated during the last 12 months that affect the domestic income taxation of corporations and partnerships.
Speakers
avatar for Cass Brewer

Cass Brewer

Georgia State College of Law, Atlanta, GA
Cassady V. “Cass” Brewer, Professor of Law, teaches Basic Federal Income Taxation, Nonprofit Organizations,Taxation of Business Organizations, Corporate Taxation, Partnership Taxation, and the Law of Social Enterprise.Brewer’s research and speaking engagements generally focus... Read More →
avatar for Bruce McGovern

Bruce McGovern

South Texas College of Law Houston, Professor and Director of Tax Clinic
Bruce McGovern is a member of the faculty at South Texas College of Law Houston, where he also serves as Directorof the school’s Low-Income Taxpayer Clinic. Previously, he served for many years as the school’s Vice President andAssociate Dean for Academic Administration. He received... Read More →
Saturday October 19, 2024 10:00am - 10:45am MDT
Holiday Inn Downtown Ballroom
  General Session

10:45am MDT

Annual Income Tax Update
Saturday October 19, 2024 10:45am - 12:15pm MDT
Holiday Inn Downtown Ballroom
Sam Donaldson shares his annual overview of all of the cases, rulings, regulations, and legislation from the past 12
months. Hang on to your hats, Sam won’t slow down for any of us!
Speakers
avatar for Sam Donaldson

Sam Donaldson

Georgia State University College of Law
Samuel A. Donaldson is a Professor of Law at Georgia State University in Atlanta, Georgia. Prior to joining the Georgia State faculty in 2012, he was on the faculty at the University of Washington School of Law for 13 years. At UW, Professor Donaldson served for two years as Associate... Read More →
Saturday October 19, 2024 10:45am - 12:15pm MDT
Holiday Inn Downtown Ballroom
  General Session
 
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Friday, October 18
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Holiday Inn Downtown Atrium
Holiday Inn Downtown Ballroom
  • Break
  • General Session
  • Materials
  • Meeting
  • Session Sponsor