Nathan S. Haney

Direct: (406) 294-8483

Nathan S. HaneyNATHAN 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).

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Curriculum Vitae

New York University
  • LL.M. Taxation - 2000

University of Montana
  • J.D. - 1999

Montana State University - Billings
  • B.S.Ed. - 1996

Bar Admissions
Arizona (inactive)
U.S. Tax Court
* The Wyoming State Bar does not certify any lawyer as a specialist or expert. Anyone considering a lawyer should independently investigate the lawyer’s credentials and ability and not rely upon advertisements or self-proclaimed expertise.
Rule 7.2, Wyoming Rules of Professional Conduct
Practice Areas
  • Contracts

  • Entity formation

  • Entity operation and governance

  • Mergers and acquisitions

  • Sales and purchases

  • Succession planning

  • Transactions

Estate Planning
  • Living trusts

  • Probate

  • Succession planning

  • Trust and estate administration

  • Wills, living wills, powers of attorney

  • Corporate and partnership tax

  • Corporate reorganizations

  • Estate tax planning

  • Income tax planning

Associations & Memberships
American Bar Association - Member
  • Sections on Tax, Real Property, and Probate & Trust

State Bar of Montana - Member
Yellowstone Area Bar Association - Member
State Bar of Arizona - Member
State Bar of Wyoming - Member
Billings Catholic Schools
  • Board Member

Catholic Foundation of Eastern Montana
  • Board Member

Billings Downtown Rotary Club
  • Member

Burlington-Central Little League
  • Board Member

Honors & Awards
AV Preeminent® - Martindale-Hubbell Peer Review Rating
40 Under 40, Billings Gazette - (2009)
Leadership Billings - (2005)
Publications & Speaking Engagements

Estate Planning for Farmers and Ranchers - Faculty
National Business Institute Seminar
March 2013

Wills vs. Living Trusts
American Society of Women Accountants, Billings Chapter
December 2009

Estate Planning 101
Electrical Consultants, Inc., Billings, Montana
September 2009

2009 Tax Update
Merrill Lynch, Billings, Montana
Summer 2009

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

Prior Experience
Crowley, Haughey, Hanson, Toole & Dietrich, P.L.L.P.
  • Associate (2003-2006)

  • Partner (2007)

Attorney Advisor to Judge Herbert L. Chabot (2000-2002)
  • U.S. Tax Court, Washington D.C.