74th Annual Montana Tax Institute: Full Schedule

Welcome to the 74th Montana Tax Institute!

7:59am MDT

Session I

Friday October 9, 2026 7:59am - 8:14am MDT

Exhibitors

Bessemer Trust

Friday October 9, 2026 7:59am - 8:14am MDT

Session Sponsor

8:00am MDT

Welcome and Opening Remarks

Friday October 9, 2026 8:00am - 8:05am MDT

Speakers

Elaine Gagliardi

Dean, University of Montana Alexander Blewett School of Law

Professor Gagliardi teaches Business Organizations, Business Transactions, Estate Planning,: Wills and Trusts, Taxation of Estates and Gifts, and Tax Exempt Organizations. She also serves as a clinic faculty supervisor for the Rocky Mountain Elk Foundation, University of Montana General Counsel, Associated Students of Montana State University (ASMSU) and United States Department of Agriculture Office of General Counsel. Gagliardi has served in... Read More →

Friday October 9, 2026 8:00am - 8:05am MDT

General Session

8:05am MDT

Tariffs as Taxes: Navigating Global Commerce in 2025

Friday October 9, 2026 8:05am - 9:15am MDT

What is a tariff? What distinguishes a tariff from a tax? How are tariffs imposed, calculated, paid, and challenged? This presentation offers an introduction to tariffs primarily explaining the nuts and bolts of determining tariffs, procedures for resolving disputes, and the tax implications of paying tariffs. It will also address current litigation challenging tariffs and give a brief history of...
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Speakers

Pippa Browde

Professor, Associate Dean, University of Montana Alexander Blewett School of Law

Pippa Browde is on the faculty at the Blewett School of Law at the University of Montana. She earned her J.D. at the University of New Mexico and her LL.M. in Taxation at New York University. She clerked on the New Mexico Court of Appeals after law school. For five years, she worked... Read More →

Friday October 9, 2026 8:05am - 9:15am MDT

General Session

9:15am MDT

One Big Beautiful Bill Act of 2025: Charitable Planning Strategies, Opportunities and Challenges

Friday October 9, 2026 9:15am - 10:15am MDT

The recent tax legislation made the most significant changes in the charitable income tax deduction in decades. Almost every taxpayer who makes charitable contributions will be affected, not just the wealthy. The new rules are
complicated, but by acting in 2025, your clients may be able to avoid some of them.

Speakers

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 9, 2026 9:15am - 10:15am MDT

General Session

10:15am MDT

Break - Visit Sponsors

Friday October 9, 2026 10:15am - 10:30am MDT

Exhibitors

Alexander Blewett III School of Law

Friday October 9, 2026 10:15am - 10:30am MDT

Break

10:30am MDT

1031 Exchanges in Practice: Legal, Compliance, and Strategic Insights

Friday October 9, 2026 10:30am - 11:30am MDT

This presentation provides insights on the more nuanced aspects of 1031 exchange transactions. Topics include recurring issues, expansion of what is “like kind” real property, “reverse exchanges” or parking arrangements including construction to suit transactions, and the changes in the 1031 exchange industry through the lens of nearly 50 years in the exchange arena.

Friday October 9, 2026 10:30am - 11:30am MDT

General Session

11:30am MDT

Selected Estate Planning Recent Developments - Part I

Friday October 9, 2026 11:30am - 12:00pm MDT

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.

Friday October 9, 2026 11:30am - 12:00pm MDT

General Session

12:00pm MDT

Lunch and Networking

Friday October 9, 2026 12:00pm - 1:00pm MDT

Break

12:59pm MDT

Session II

Friday October 9, 2026 12:59pm - 1:14pm MDT

Exhibitors

University of Montana Foundation

Friday October 9, 2026 12:59pm - 1:14pm MDT

Session Sponsor

1:00pm MDT

Selected Estate Planning Recent Developments - Part II

Friday October 9, 2026 1:00pm - 2:00pm MDT

General Session

2:00pm MDT

Current Developments in Partnership and Corporate Taxation - Part I

Friday October 9, 2026 2:00pm - 2:45pm MDT

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

Cass Brewer

Carlton Fields

Cassady V. “Cass” Brewer, Shareholder, Carlton Fields, and Emeritus Professor of Law at Georgia State University College of Law, focuses on tax law and business transactions, with deep experience in the intersection of tax-exempt organizations and for-profit enterprises. Before... Read More →

Friday October 9, 2026 2:00pm - 2:45pm MDT

General Session

2:45pm MDT

Break - Visit Sponsors

Friday October 9, 2026 2:45pm - 3:00pm MDT

Exhibitors

University of Montana Foundation

Friday October 9, 2026 2:45pm - 3:00pm MDT

Break

3:00pm MDT

Current Developments in Partnership and Corporate Taxation - Part II

Friday October 9, 2026 3:00pm - 3:45pm MDT

Speakers

Cass Brewer

Carlton Fields

Friday October 9, 2026 3:00pm - 3:45pm MDT

General Session

3:45pm MDT

Creditor Protection and Estate Tax Exclusion

Friday October 9, 2026 3:45pm - 5:00pm MDT

Over the past 28 years, 20 states have enacted asset protection trust statutes. As a result, creditor protection has become mainstream. Not only statutory asset protection trusts, but also other types of creditor protection trusts, such as special power of appointment trusts, hybrid-DAPTs and SLATs, have grown dramatically in popularity in recentyears. Many clients choose to make transfers to...
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Speakers

Robert "Rust" Tippett

Bennett, Tueller, Johnson & Deere, Salt Lake City, UT

Robert S. (Rust) Tippett is a partner at Bennett, Tueller, Johnson & Deere in Salt Lake City. His practice focuses on all aspects of estate planning, including trusts, probate, estate and gift taxation and conservatorships. Rust is a Fellow of the American College of Trust and Estate... Read More →

Friday October 9, 2026 3:45pm - 5:00pm MDT

General Session

5:00pm MDT

Networking Social

Friday October 9, 2026 5:00pm - 6:00pm MDT

Sponsors

First Trust Company

Our Mission
FTC 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. FTC... Read More →

Friday October 9, 2026 5:00pm - 6:00pm MDT

Break

7:00am MDT

BETTR Law Section of the State Bar of Montana

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

Meeting

7:59am MDT

Session III

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

Exhibitors

Crowley Fleck

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

Session Sponsor

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...
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Speakers

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

General Session

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 recentdevelopments updating the limited partnership partner exception to self-employment tax. This presentation also compares entity tax rates on the sale of a business...
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Speakers

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

General Session

10:00am MDT

Break - Visit Sponsors

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

Break

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

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

General Session

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

General Session

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

Printed Materials

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