NATHAN S. “Nate” HANEY focuses his practice on income and estate tax planning, probate, trust and estate administration, business formation and succession planning, mergers and acquisitions, and general commercial transactions. Within the area of estate planning, Nate has worked with business owners and assisted them with the transition of their businesses in a tax (both income and estate) efficient manner.
Nate’s non-estate planning work in the areas of mergers and acquisitions and general commercial transactions has helped him develop a skill set that complements his estate planning practice, which promotes a high level of continuity and consistency for his clients in addressing their business and personal legal needs.
He obtained his law degree from the University of Montana in 1999, and his Master of Laws (LL.M.) degree in taxation from New York University in 2000. Nate served as an attorney-advisor to Judge Herbert L. Chabot of the United States Tax Court in Washington D.C. from 2000-2002. He is licensed to practice in Montana, Wyoming, the United States Tax Court, and Arizona (inactive).
LL.M. Taxation - 2000
J.D. - 1999
B.S.Ed. - 1996
Entity operation and governance
Mergers and acquisitions
Sales and purchases
Trust and estate administration
Wills, living wills, powers of attorney
Corporate and partnership tax
Estate tax planning
Income tax planning
Sections on Tax, Real Property, and Probate & Trust
Estate Planning for Farmers and Ranchers - Faculty
National Business Institute Seminar
Wills vs. Living Trusts
American Society of Women Accountants, Billings Chapter
Estate Planning 101
Electrical Consultants, Inc., Billings, Montana
2009 Tax Update
Merrill Lynch, Billings, Montana
The American Recovery and Reinvestment Act of 2009: How will it affect you and your business?
Billings Chamber of Commerce, Newsmaker Forum, May 2009
D.A. Davidson, Billings, Montana June 2009
U.S. Tax Court, Washington D.C.