MONTANA TAX INSTITUTE MONTANA TAX INSTITUTE REGISTRATION 66TH ANNUAL GENEROUSLY SUPPORTED BY. The Private Bank 66TH ANNUAL. Registration Information

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1 NON PROFIT ORG US POSTAGE PAID MISSOULA MT PERMIT # 569 Please register in advance. A limited number of walk-in registrations will be accommodated, with course materials not available until after the program. Registration Information Refund Policy The registration fee for the 66th Annual Montana Tax Institute is $375 if received by September 28. After September 28, the registration fee is $425. This fee covers tuition, presentation outlines, lunch on Friday, and the continental breakfasts on Friday and Saturday. A full refund is available if the cancellation is received by October 5, Cancellations will be refunded until October 12, less a $50 processing fee if received after October 5. Cancellations will not be accepted after October 12, Attendee substitutions are welcomed. To pay by check and register for the 66th Annual Montana Tax Institute, please complete the registration form below and return it with payment, payable to the Blewett School of Law at the, to: Hotel Accommodations Alexander Blewett III School of Law Attn: Tax Institute Registration 32 Campus Drive Campus Drive (MLA002) A block of rooms for the Montana Tax Institute is available at the DoubleTree Hotel; (406) Ask for Tax Institute Application for Continuing Education Credits for the 66th Annual Montana Tax Institute is being made to: To pay by credit card and register online for the 66th Annual Montana Tax Institute, please visit umt.edu/tax-institute. OCTOBER 19-20, 2018 DOUBLETREE HOTEL MISSOULA, Montana State Bar Continuing Legal Education Idaho State Bar Continuing Legal Education Washington State Bar Continuing Legal Education Montana Board of Public Accountants (pre-approval not required) All other affiliations must submit independently including Certified Finanacial Planners and Insurance Professionals. Tax Institute Advisory Board 66th Annual Montana Tax Institute Full Name: Detach and return registration form. Please register in advance. Director, Professor Elaine H. Gagliardi Eric K. Anderson Anderson & Heard, PLLC E. Edwin Eck Bruce O. Bekkedahl Patten Petterman Bekkedahl & Green PLLC Kristen Juras $375 if registration is received by Gary Bjelland Jardine, Stephenson, Blewett & Weaver, P.C. Great Falls, MT $425 if registration is received after David Bjornson Bjornson Law Offices, PLLC Profession: I am interested in the following Continuing Education Credits: Jonathan Blattmachr Pioneer Wealth Partners LLC New York, NY Please check if you would like to receive communications from our sponsors. Montana CLE Badge Name (if different): Firm or Organization: Address: City: State: Daytime Phone: Zip: Payment Information Check enclosed payable to the Blewett School of Law at UM Name: Signature: Date: Note: For multiple registrations, a separate form must be completed for each registrant. Pippa Browde Idaho CLE J. Martin Burke Washington CLE Certified Public Accountant Bill Davies U.S. Bank Enrolled Agent Other: ATTORNEYS David J. Dietrich Dietrich and Associates, PC Samuel A. Donaldson Georgia State University Atlanta, GA Martin J. Lewis Wells Fargo Private Bank Kathleen M. Magone Daniel N. McLean Crowley Fleck, PLLC Martin J. McMahon, Jr. University of Florida Gainesville, FL ACCOUNTANTS TRUST OFFICERS FINANCIAL PLANNERS DEVELOPMENT OFFICERS INSURANCE PROFESSIONALS Gary Randall Workland & Witherspoon Spokane, WA Julie Sirrs Boone Karlberg, PC GENEROUSLY SUPPORTED BY Brett Weber First Interstate Wealth Management Cynthia R. Woods

2 FRIDAY 10/19 7:00-8:00 a.m. Registration and Continental Breakfast Breakfast is generously hosted by: 12:00-1:00 p.m. Luncheon The annual Tax Institute Luncheon is generously hosted by: Tax, Trusts and Estates Practice Group 8:00-8:05 a.m. Welcome and Introduction - Dean Paul Kirgis, Alexander Blewett III School of Law 8:05-9:05 a.m. Choice of Entity in Light of 2017 Tax Law Changes - Steve Gorin By dramatically cutting corporate income tax rates, 2017 tax legislation has made business clients rethink their choice of entity. I.R.C. Section 199A provides some relief for owners of pass-through entities. We will compare short- and long-term entity planning, including the right and wrong way to convert from an S to a C. 9:05-10:00 a.m. Use of Family Limited Liability Entities in 2018 and Beyond - Martin Burke and Elaine Gagliardi The family limited partnership and limited liability company continue to provide planning opportunities for clients with and without taxable estates. In a post- Powell v. Commissioner world, however, strategies for structuring the entity have changed. The presentation explores non-tax attributes of limited liability entities, including opportunities for relaxed fiduciary duties and creditor protection, and it evaluates the estate tax and basis implications of the Powell decision. 10:00-10:15 a.m. Break 10:15-11:00 a.m. Partnership Audit Rules and Their Impact - Steve Gorin The Bipartisan Budget Act of 2015 amended (and the 2018 Appropriations Act revised) procedures for conducting IRS audits of partnerships. Treasury has issued some proposed regulations setting forth a new partnership audit regime effective for 2018, and has indicated it plans to finalize these regulations by the close of This presentation addresses whether eligible partnerships should elect out of the audit rules and suggests provisions and amendments addressing the rules for inclusion in partnership and operating agreements. 11:00 a.m. - 12:00 p.m. Review of the Past Year s Significant, Curious, or Downright Fascinating Fiduciary Cases - Dana Fitzsimons This session reviews recent cases from across the country to assist fiduciaries and their advisors in identifying and managing contemporary challenges. This presentation discusses a range of subjects including powers of attorney, trust distributions, trust investment duties, accountings, and remedies and damages. 1:00-2:00 p.m. Charitable Planning Update - Larry Katzenstein 2018 has seen significant change to the law impacting charitable planning. This presentation reviews recent court opinions, IRS rulings and tax legislation impacting charitable planning techniques. 2:00-3:00 p.m. Current Developments in Corporate and Partnership Taxation - Bruce McGovern and Cass Brewer In addition to significant changes enacted as part of the 2017 tax legislation, 2018 brings with it 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 twelve months that affect the domestic income taxation of corporations and partnerships. 3:00-3:15 p.m. Break 3:15-4:15 p.m. Annual Estate Planning Update - Clary Redd The 2018 increase in the applicable exclusion amount once again requires clients review and rethink their estate plans. This presentation addresses the implications of 2017 tax legislation and analyzes options for responding to its impact. This presentation also discusses the importance of recent cases and rulings addressing common estate planning practices and techniques. 4:15-5:15 p.m. Annual Income Tax Update - Sam Donaldson Professor Donaldson returns with his annual overview of the important cases, rulings, regulations and legislation from the past 12 months affecting individuals. Still confused about the workings of I.R.C. Section 199A? Professor Donaldson sheds light and clarity on its meaning. 5:15 p.m. Reception The annual Tax Institute Reception is generously hosted by:

3 SATURDAY 10/20 7:00 a.m. Continental Breakfast 7:00-7:50 a.m. BETTR Law Section of the State Bar of Montana Annual meeting in the back of the seminar room. 8:00-9:00 a.m. Effect of 2017 Tax Act on Charitable Giving: A Contrarian s Point of View - Ramsey Slugg The 2017 Tax Act made a number of changes affecting both donors and donee charities. Conventional wisdom and most commentators believe this will lead to a significant decline in charitable giving. This presentation discusses all of the changes affecting donors and charities, but will focus primarily on why those changes will not necessarily lead to a decline in charitable giving. 9:00-10:00 a.m. New Effective Uses of Non-Grantor Trusts for Individual Taxpayers - Jonathan Blattmachr This presentation explains in detail how non-grantor trusts may be used to avoid the $10,000 annual limit on real estate tax deductions, the phase out and disallowance of the new Section 199A deduction for specified service businesses and having to use the alternative W-2 and depreciable property tests for other businesses, and provide a taxpayer with the full benefit of a deduction for charitable contributions without foregoing the enhanced standard deduction. 10:00-10:15 a.m. Break 10:15-11:15 a.m. Ethical Challenges in Recognizing and Representing Clients with Diminishing Capacity - Mary Radford Individuals age 65 or older currently represent about 15% of the U.S. population. This figure continues to rise, with 10,000 Baby Boomers turning age 65 every day. Longer lives are unfortunately often accompanied by diminishing mental capacity and increased vulnerability. Clients and potential clients whose capacity is diminishing present complex ethical challenges to the professionals who are advising them. 11:15 a.m. - 12:00 p.m. Tax Advice on the Green Horizon: Marijuana Businesses in Montana - Pippa Browde The legalization of marijuana by many states has resulted in exponential growth in marijuana businesses. Montana has legalized the dispensing of marijuana for medicinal purposes. Marijuana businesses face unique tax reporting challenges given the disconnect as between state and federal decriminalization. This presentation addresses tax issues faced when advising Montana owners of marijuana businesses. SPEAKERS Jonathan G. Blattmachr is a principle of Pioneer Wealth Partners, LLC, a boutique wealth advisor firm in Manhattan, and the director of estate planning of the Alaska Trust Company. He is a retired member of Milbank, Tweed, Hadley & McCloy and of the New York, California and Alaska bars. He has authored or co-authored seven books and over 500 articles. He has chaired several committees of the New York and American Bar Associations and the American College of Trust and Estate Counsel. Jonathan is a Fellow and a former Regent of the American College of Trust and Estate Counsel and past chair of its Estate and Gift Tax Committee. Among professional activities, which are too numerous to list, Jonathan has served as an Advisor on The American Law Institute, Restatement of the Law, Trusts 3rd, and as a Fellow and Director of The New York Bar Foundation and as a Fellow of the American Bar Foundation. Jonathan graduated from Columbia University School of Law cum laude, where he was recognized as a Harlan Fiske Stone Scholar, and received his A.B. degree from Bucknell University, majoring in mathematics. He served as an officer in the United States Army from 1970 to 1972 and was awarded the Army Commendation Medal. He is codeveloper of Wealth Transfer Planning, a computerized system for lawyers that automatically generates estate planning documents, such as wills and trusts, and provides specific client advice using a form of artificial intelligence. Cassady Cass V. Brewer, an Associate Professor of law at Georgia State University College of Law, teaches Basic Federal Income Taxation, Nonprofit Organizations, Taxation of Business Organizations, Partnership Taxation, and the Law of Social Enterprise. He has authored numerous articles addressing the legal and tax aspects of the intersection of tax-exempt, nonprofit organizations with for-profit enterprises and commercial activity. In particular, Brewer writes and speaks extensively on the legal and tax aspects of the emerging hybrid business forms such as the benefit corporation and the low-profit limited liability company. He co-edits, with Dennis Young and Elizabeth Searing, The Social Enterprise Zoo: A Guide for Perplexed Scholars, Entrepreneurs, Philanthropists, Leaders, Investors and Policymakers, Edward Elgar (2016), and co-authors the BNA Bloomberg portfolio, Social Enterprise by Non-Profits and Hybrid Organizations, T.M. #489 (2014) (co-authored with Elizabeth Minnigh and Robert Wexler). Brewer co-founded the Nonprofit Law Section of the State Bar of Georgia, and he is a past co-chair of the Section. Brewer also has participated in drafting and amending the Georgia Limited Liability Company and Limited Liability Partnership Acts and continues to serve as a member of the Partnerships and LLCs Subcommittee of the Business Law Section of the State Bar of Georgia. He previously was a partner in the Tax Group of Morris, Manning & Martin, LLP and remains Of Counsel with the firm. Since 2009, he has been listed by Chambers USA as a leading attorney in tax, and he also has been named a Legal Elite in the tax category by Georgia Trend magazine. Brewer received his LL.M. (Taxation) from New York University, where he served as graduate editor of the Tax Law Review. He is a graduate of the University of Arkansas School of Law, where he was editor-in-chief of the Arkansas Law Review. He received his undergraduate degree from Vanderbilt University. Pippa Browde, an Associate Professor of Law at the Alexander Blewett III School of Law at the, teaches courses in Federal Income Taxation, Tax Procedure, Taxation of Business Entities, and Taxation of Property Transactions. Prior to teaching, Professor Browde worked as a tax attorney for the Internal Revenue Service Office of Chief Counsel in Sacramento, California and New York City. She clerked for the Honorable Cynthia A. Fry on the New Mexico Court of Appeals. Professor Browde earned her J.D. from the University of New Mexico School of Law and her LL.M. in Taxation from New York University School of Law. J. Martin Burke is Emeritus Professor of Law and formerly served as Regents Professor of Law and Dean of the School of Law. He served as the Director of the UM Tax Institute for more than 25 years. Burke has taught in the tax programs at New York University, the University of Florida, and the University of Washington. He earned his J.D. at the School of Law and his LL.M. in Taxation at New York University. He is co-author with Michael K. Friel of Taxation of Individual Income (12th Ed.) (Carolina Academic Press 2018), Taxation of Partnerships and Limited Liability Companies Taxed as Partnerships (Carolina Academic Press 2016), Introduction to the Taxation of Business Organizations and Choice of Entity (Carolina Academic Press 2018) and Understanding Federal Income Tax (5th ed.) (Carolina Academic Press 2016). He is co-author with Friel and Elaine Hightower Gagliardi of Modern Estate Planning (2d ed.)(lexisnexis 2002). 12:00 p.m. Adjourn

4 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 Dean for Academic Administration and for six years as the Director of the law school s Graduate Program in Taxation. He teaches a number of tax and estate planning courses, as well as courses in the areas of property, commercial law and professional responsibility. Professor Donaldson is an Academic Fellow of the American College of Trust and Estate Counsel (ACTEC) and a member of the Bar in Washington, Oregon, and Arizona. Among his scholarly works, he is a co-author of the West casebook, Federal Income Tax: A Contemporary Approach, and a co-author of the Price on Contemporary Estate Planning treatise published by Wolters Kluwer. Professor Donaldson has served as a visiting professor of law both at Northwestern University and at the University of Florida Levin College of Law. An amateur crossword constructor, his puzzles have been published in The New York Times, The Wall Street Journal, The Washington Post, and other outlets. Dana G. Fitzsimons, Jr. is Principal and 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. Prior to joining Bessemer, Dana was a partner with McGuireWoods LLP, where he practiced in the areas of fiduciary litigation and estate planning. He is a fellow of the American College of Trust & Estate Counsel (ACTEC) and serves on its Business Planning and Charitable Planning and Exempt Organizations Committees. Dana has been recognized in Chambers USA: America s Leading Lawyers for Business, has served in the ABA RPTE leadership, and frequently lectures on fiduciary topics. Dana earned a J.D. from William & Mary Law School, where he was a member of the law review and graduated Order of the Coif, and a B.A. in music from Ithaca College School of Music. He continues to perform actively as a jazz drummer. Elaine Gagliardi is a Professor of Law at the Alexander Blewett III School of Law at the and teaches in the areas of business and estate planning. She currently serves as Director of the law school s Montana Tax Institute. Gagliardi is an Academic Fellow of the American College of Trust and Estate Counsel and of the American College of Tax Counsel. She has served as a past Chair of the State Bar of Montana s Business, Estates, Trust, Tax and Real Estate Section. She co-authors, with J. Martin Burke and Michael K. Friel, Modern Estate Planning (2d ed.) (LexisNexis); currently authors How to Save Time and Taxes Handling Estates (Matthew Bender), and co-authors with James Delaney, Estate and Gift Tax Questions and Answers (2d Ed.) (Lexis Publishing 2013). Prior to teaching, Gagliardi practiced with Perkins Coie LLP in Seattle, and Day, Berry & Howard LLP in Hartford, Connecticut, and clerked for Hon. James R. Browning, Ninth Circuit Court of Appeals, and Hon. William J. Jameson, U.S. District Court, District of Montana. She earned her B.A. from Yale University, her J.D. from, and her LL.M. in Taxation from New York University. Steve Gorin, a partner at Thompson Coburn LLP in St. Louis, Missouri, is a nationally recognized practitioner in the areas of estate planning and the structuring of privately held businesses. A Regent of the American College of Trust and Estate Counsel and active member of the ABA Real Property Trust and Estate Law Section, he has served as chair of the Real Property Probate and Trust Section s Business Planning Group and of ACTEC s sub-committee on Pass-Through Entities. He quarterly publishes his Business Succession Solutions newsletter, and has written several articles for nationally recognized professional journals. He speaks regularly at national conferences, including most recently at the New York State Society of CPAs Estate Planning Conference, the ACTEC Summer Meeting and the ABA Real Property Trust and Estate Law Section Advanced Skills Training. He is also a licensed CPA and credentialed as a Chartered Global Management Accountant. Steve is listed in the Best Lawyers in America and was its 2018 Lawyer of the Year in St. Louis for Business Organizations (including LLCs and Partnerships). Attendees may obtain from Steve, free of charge, over 1,700 pages of technical materials on structuring private businesses, as well as a free quarterly link to the most recent version. 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 Bar Association-American Law Institute estate planning programs, and also speaks at the Notre Dame Tax Institute, the University of Miami Heckerling Estate Planning Institute and the Southern Federal Tax Institute. Larry is an adjunct professor at the Washington University School of Law where he has taught both estate and gift taxation and fiduciary income taxation. A former chair of the American Bar Association Tax Section Fiduciary Income Tax Committee, he is current chair of several Tax Section charitable planning subcommittees. He is a fellow of the American College of Trust and Estate Counsel and a member of its Charitable Planning Committee, and is a member of the advisory board of the New York University National Center on Philanthropy and the Law. Larry is also the creator of Tiger Tables actuarial software, which is widely used by tax lawyers and accountants as well as the Internal Revenue Service. Bruce A. McGovern is a Professor of Law at South Texas College of Law Houston, where he teaches in the areas of taxation and business organizations. For many years he also served as its Vice President and Associate Dean of Academic Administration. He currently serves as Director of the school s Low Income Taxpayer Clinic. He has held visiting appointments at the University of Florida Levin College of Law and Loyola University Chicago School of Law. Bruce is a fellow of the American College of Tax Counsel. He speaks nationally and has presented at more than 25 different tax conferences. He co-authors Agency, Partnerships and Limited Liability Companies (Carolina Academic Press) and has authored numerous chapters in Consolidated Groups, CCH Tax Research Consultant (online treatise) (Chicago, Illinois, Commerce Clearing House Tax Research Network 2006). Prior to teaching, Bruce served as a judicial clerk for the Honorable Thomas Meskill, U.S. Court of Appeals, Second Circuit, and practiced law with Covington and Burling in Washington, D.C. Bruce received his LL.M. in Taxation from the University of Florida Levin College of Law, his J.D. from Fordham University School of Law, and his B.A. from Columbia University. Mary F. Radford joined the Georgia State University College of Law faculty in She has also taught as a visiting professor at the law schools of the Phoenix School of Law, University of Georgia, Emory University and the University of Tennessee. In , she worked as a Supreme Court Fellow for Chief Justice William H. Rehnquist. Before she began teaching law, she practiced as an associate attorney at the Atlanta firm of Hansell & Post, Prior to attending law school, Radford taught English and French at two Atlanta high schools. Radford was the president of the American College of Trust & Estate Counsel (ACTEC) in She served as the reporter for the Georgia Trust Code Revision Committee ( ), the Georgia Guardianship Code Revision Committee ( ) and Georgia Probate Code Revision Committee ( ) of the State Bar of Georgia. She was the principal draftsperson for Georgia s enacted Trust, Guardianship, and Probate Codes. She was the 2004 chair of the AALS Section on Donative Transfers, Fiduciaries and Estate Planning. Radford is the author of Georgia Trusts & Trustees; Guardianships & Conservatorships in Georgia; the sixth and seventh editions of Redfearn: Wills & Administration in Georgia; and numerous law review articles. She frequently gives presentations on estate planning and guardianship topics at local, national, and international seminars. In 2009, she was awarded the Verner S. Chaffin Career Service Award by the Fiduciary Law Section of the State Bar of Georgia. In 2002, she was awarded the Treat Award for Excellence by the National College of Probate Judges. Charles Clary A. Redd is a partner with the firm of Stinson Leonard Street in St. Louis, Missouri. His practice concentrates in the areas of estate planning, and estate and trust administration and litigation. He is a nationally recognized speaker and author. He is the lead presenter in Cannon Financial Institute s monthly estate planning teleconference series and an adjunct instructor in the Cannon Trust Schools. For many years he taught as an adjunct professor of law at Northwestern University School of Law. Clary serves as Co-Chair of the Editorial Advisory Board of, and writes a regular column in, Trusts & Estates magazine. He is an elected member of the American Law Institute and a fellow and past regent of the American College of Trust and Estates Counsel. Clary has chaired the Missouri Bar s Health Care Durable Power of Attorney Subcommittee, and served as an active member of the Missouri Bar Probate and Trust Committee and the Illinois Bar Section on Trusts and Estates. Ramsay H. Slugg is a Managing Director and member of the National Wealth Planning Strategies Group at U.S. Trust. Previously, he was the National Practice Director of Bank of America s Philanthropic Management group. He has also served as an adjunct professor at Texas Christian University and Texas A&M College of Law. Mr. Slugg speaks frequently on tax and financial planning topics, especially as they relate to art and collectibles, and has been quoted in the Wall Street Journal, New York Times, Forbes, Barron s and other business publications. He authors the Handbook of Practical Planning for Art Collectors and Their Advisors, published by the American Bar Association s Section of Real Property, Trust and Estate Law. Mr. Slugg is admitted to practice law in Texas and has chaired the Tax and Estate Planning Section of the Tarrant County Bar. He currently serves as Co-chair of the American Bar Association s Real Property Trust and Estate Law Art and Collectibles Committee, as well as holding several other leadership positions. Mr. Slugg received his J.D. degree from the Ohio State University College of Law, and his undergraduate degree from Wittenberg University.

5 NON PROFIT ORG US POSTAGE PAID MISSOULA MT PERMIT # 569 Please register in advance. A limited number of walk-in registrations will be accommodated, with course materials not available until after the program. Registration Information Refund Policy The registration fee for the 66th Annual Montana Tax Institute is $375 if received by September 28. After September 28, the registration fee is $425. This fee covers tuition, presentation outlines, lunch on Friday, and the continental breakfasts on Friday and Saturday. A full refund is available if the cancellation is received by October 5, Cancellations will be refunded until October 12, less a $50 processing fee if received after October 5. Cancellations will not be accepted after October 12, Attendee substitutions are welcomed. To pay by check and register for the 66th Annual Montana Tax Institute, please complete the registration form below and return it with payment, payable to the Blewett School of Law at the, to: Hotel Accommodations Alexander Blewett III School of Law Attn: Tax Institute Registration 32 Campus Drive Campus Drive (MLA002) A block of rooms for the Montana Tax Institute is available at the DoubleTree Hotel; (406) Ask for Tax Institute Application for Continuing Education Credits for the 66th Annual Montana Tax Institute is being made to: To pay by credit card and register online for the 66th Annual Montana Tax Institute, please visit umt.edu/tax-institute. OCTOBER 19-20, 2018 DOUBLETREE HOTEL MISSOULA, Montana State Bar Continuing Legal Education Idaho State Bar Continuing Legal Education Washington State Bar Continuing Legal Education Montana Board of Public Accountants (pre-approval not required) All other affiliations must submit independently including Certified Finanacial Planners and Insurance Professionals. Tax Institute Advisory Board 66th Annual Montana Tax Institute Full Name: Detach and return registration form. Please register in advance. Director, Professor Elaine H. Gagliardi Eric K. Anderson Anderson & Heard, PLLC E. Edwin Eck Bruce O. Bekkedahl Patten Petterman Bekkedahl & Green PLLC Kristen Juras $375 if registration is received by Gary Bjelland Jardine, Stephenson, Blewett & Weaver, P.C. Great Falls, MT $425 if registration is received after David Bjornson Bjornson Law Offices, PLLC Profession: I am interested in the following Continuing Education Credits: Jonathan Blattmachr Pioneer Wealth Partners LLC New York, NY Please check if you would like to receive communications from our sponsors. Montana CLE Badge Name (if different): Firm or Organization: Address: City: State: Daytime Phone: Zip: Payment Information Check enclosed payable to the Blewett School of Law at UM Name: Signature: Date: Note: For multiple registrations, a separate form must be completed for each registrant. Pippa Browde Idaho CLE J. Martin Burke Washington CLE Certified Public Accountant Bill Davies U.S. Bank Enrolled Agent Other: ATTORNEYS David J. Dietrich Dietrich and Associates, PC Samuel A. Donaldson Georgia State University Atlanta, GA Martin J. Lewis Wells Fargo Private Bank Kathleen M. Magone Daniel N. McLean Crowley Fleck, PLLC Martin J. McMahon, Jr. University of Florida Gainesville, FL ACCOUNTANTS TRUST OFFICERS FINANCIAL PLANNERS DEVELOPMENT OFFICERS INSURANCE PROFESSIONALS Gary Randall Workland & Witherspoon Spokane, WA Julie Sirrs Boone Karlberg, PC GENEROUSLY SUPPORTED BY Brett Weber First Interstate Wealth Management Cynthia R. Woods

6 NON PROFIT ORG US POSTAGE PAID MISSOULA MT PERMIT # 569 Please register in advance. A limited number of walk-in registrations will be accommodated, with course materials not available until after the program. Registration Information Refund Policy The registration fee for the 66th Annual Montana Tax Institute is $375 if received by September 28. After September 28, the registration fee is $425. This fee covers tuition, presentation outlines, lunch on Friday, and the continental breakfasts on Friday and Saturday. A full refund is available if the cancellation is received by October 5, Cancellations will be refunded until October 12, less a $50 processing fee if received after October 5. Cancellations will not be accepted after October 12, Attendee substitutions are welcomed. To pay by check and register for the 66th Annual Montana Tax Institute, please complete the registration form below and return it with payment, payable to the Blewett School of Law at the, to: Hotel Accommodations Alexander Blewett III School of Law Attn: Tax Institute Registration 32 Campus Drive Campus Drive (MLA002) A block of rooms for the Montana Tax Institute is available at the DoubleTree Hotel; (406) Ask for Tax Institute Application for Continuing Education Credits for the 66th Annual Montana Tax Institute is being made to: To pay by credit card and register online for the 66th Annual Montana Tax Institute, please visit umt.edu/tax-institute. OCTOBER 19-20, 2018 DOUBLETREE HOTEL MISSOULA, Montana State Bar Continuing Legal Education Idaho State Bar Continuing Legal Education Washington State Bar Continuing Legal Education Montana Board of Public Accountants (pre-approval not required) All other affiliations must submit independently including Certified Finanacial Planners and Insurance Professionals. Tax Institute Advisory Board 66th Annual Montana Tax Institute Full Name: Detach and return registration form. Please register in advance. Director, Professor Elaine H. Gagliardi Eric K. Anderson Anderson & Heard, PLLC E. Edwin Eck Bruce O. Bekkedahl Patten Petterman Bekkedahl & Green PLLC Kristen Juras $375 if registration is received by Gary Bjelland Jardine, Stephenson, Blewett & Weaver, P.C. Great Falls, MT $425 if registration is received after David Bjornson Bjornson Law Offices, PLLC Profession: I am interested in the following Continuing Education Credits: Jonathan Blattmachr Pioneer Wealth Partners LLC New York, NY Please check if you would like to receive communications from our sponsors. Montana CLE Badge Name (if different): Firm or Organization: Address: City: State: Daytime Phone: Zip: Payment Information Check enclosed payable to the Blewett School of Law at UM Name: Signature: Date: Note: For multiple registrations, a separate form must be completed for each registrant. Pippa Browde Idaho CLE J. Martin Burke Washington CLE Certified Public Accountant Bill Davies U.S. Bank Enrolled Agent Other: ATTORNEYS David J. Dietrich Dietrich and Associates, PC Samuel A. Donaldson Georgia State University Atlanta, GA Martin J. Lewis Wells Fargo Private Bank Kathleen M. Magone Daniel N. McLean Crowley Fleck, PLLC Martin J. McMahon, Jr. University of Florida Gainesville, FL ACCOUNTANTS TRUST OFFICERS FINANCIAL PLANNERS DEVELOPMENT OFFICERS INSURANCE PROFESSIONALS Gary Randall Workland & Witherspoon Spokane, WA Julie Sirrs Boone Karlberg, PC GENEROUSLY SUPPORTED BY Brett Weber First Interstate Wealth Management Cynthia R. Woods