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Welcome to the 74th Montana Tax Institute!
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Saturday, October 10
 

7:00am MDT

BETTR Law Section of the State Bar of Montana
Saturday October 10, 2026 7:00am - 7:50am MDT

Saturday October 10, 2026 7:00am - 7:50am MDT

7:59am MDT

Session III
Saturday October 10, 2026 7:59am - 8:14am MDT

Exhibitors
Saturday October 10, 2026 7:59am - 8:14am MDT

8:00am MDT

Montana Legislative Update
Saturday October 10, 2026 8:00am - 9:00am MDT
Lieutenant Governor Juras explains relevant changes to state law. Her talk will address state income and property tax changes, It also will cover information on Senate Bill 134 Safeguarding Endowment Gifts Act, House Bill 463 that streamlines the conversion process for limited liability companies (LLCs) into domestic corporations or limited liability partnerships, and House Bill 530 that provides a process for domesticating foreign entities in Montana.

Speakers
avatar for Kristen Juras

Kristen Juras

Lieutenant Governor, State of Montana
Kristen Juras currently serves as Montana’s Lieutenant Governor. Prior to public service, Kristen engaged in the private practice of law, helping farmers, ranchers, and small business owners navigate legal issues. In 2000, Kristen joined the faculty at the University of Montana... Read More →
Saturday October 10, 2026 8:00am - 9:00am MDT

9:00am MDT

Choice of Entity After 2025 Tax Law Changes
Saturday October 10, 2026 9:00am - 10:00am MDT
This presentation reviews annual, net after-tax cash flow for C corporations that distribute none, part, or all of their income and compares that to rates that apply to S corporations and partnerships (including LLCs). It addresses recent
developments updating the limited partnership partner exception to self-employment tax. This presentation also compares entity tax rates on the sale of a business and provides updates on § 1202 qualified small business stock.

To join the thousands who have decided to receive quarterly a link to the most recent version, both at no charge, go to http://www.thompsoncoburn.com/forms/gorin-newsletter
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 10, 2026 9:00am - 10:00am MDT

10:00am MDT

Break - Visit Sponsors
Saturday October 10, 2026 10:00am - 10:15am MDT

Saturday October 10, 2026 10:00am - 10:15am MDT

10:15am MDT

Annual Income Tax Update
Saturday October 10, 2026 10:15am - 11:50am MDT
Sam Donaldson shares his annual overview of all the cases, rulings, regulations, and legislation from the past 12 months. Hang on to your hats, Sam will give us a year’s worth of information in 95 minutes.

Sam's slides will be available at the conclusion of the conference.
Speakers
avatar for Sam Donaldson

Sam Donaldson

Georgia State University College of Law
Samuel A. Donaldson [J.D. University of Arizona; LL.M. (Taxation) University of Florida] is the Director of Curriculum and Professor of Law at Georgia State University in Atlanta, where he teaches a number of tax and estate planning courses, as well as courses in the areas of property... Read More →
Saturday October 10, 2026 10:15am - 11:50am MDT

12:00pm MDT

Conference Survey
Saturday October 10, 2026 12:00pm - 12:00pm MDT
Please take a few minutes to provide conference feedback.  Conference survey.
Saturday October 10, 2026 12:00pm - 12:00pm MDT

12:00pm MDT

Certificate of Attendance
Saturday October 10, 2026 12:00pm - 12:00pm MDT
Printable Certificate of Attendance.  Please email completed form to Ginger Claussen [email protected] for reporting.

Remote Attendees:  Please complete the certificate and email to Ginger Claussen [email protected] for reporting and attendance verification.
Saturday October 10, 2026 12:00pm - 12:00pm MDT
 
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