Holland & Hart LLP

Holland & Hart has one of the largest and most extensive private client practices in the Mountain West. Our Private Client Group includes over 20 attorneys and 9 non-attorney professionals covering our 15 offices throughout the region. We provide comprehensive legal representation on estate planning and wealth management matters to families and individuals, estates and trusts, family offices, closely-held businesses and foundations in the United States and internationally.

We offer our clients a full spectrum of estate and wealth planning services. Whether assisting our clients in designing their wealth transfer plan, minimizing the impact of taxes, or fulfilling their fiduciary obligations, our core strength is in providing our clients with innovative planning strategies and practical and well-integrated solutions.

A significant focus of our practice is advising individuals on sophisticated tax and wealth transfer issues. We also counsel our clients on many other related wealth planning issues, however, including wealth management and preservation, fiduciary obligations, trust and estate administration, philanthropic planning, foundation management, business succession planning, marital agreement planning, and family office management.

Who Are Our Clients
Our practice is focused on representing high net worth individuals and families, including some of the wealthiest families in the United States. Our clients include individuals and families, privately owned companies, foundations, and individual and corporate fiduciaries.

How We Work With Our Clients
We are committed to our clients' evolving needs and strive to be lifelong advisors for our clients. With our range of experience, we often represent our private client families through multiple generations.

Our approach is highly personal and strategic. While working one-on-one with our clients, we gain an in-depth knowledge of their personal planning goals and tailor our recommendations to effectively meet those goals. This partnership allows us to design proactive and flexible planning solutions to satisfy our clients' needs.

We work closely with current advisors to our clients, including outside counsel, accountants, investment professionals, family office principals, and other key members of our clients' teams.

Should our clients require additional resources, we offer introductions to the top talent in non-legal services, such as investment professionals and financial planners, investment bankers, accounting professionals, valuation consultants, and insurance professionals. We promote no financial or other products and, therefore, consider the full range of appropriate planning options and advisors.

Leading Attorneys
Our attorneys have been nationally-recognized by Best Lawyers in America, Super Lawyers, Martindale-Hubbell and Worth magazine as leaders in their field. They serve as peer-selected fellows in key industry organizations, including the American College of Trust and Estate Counsel and the American College of Tax Counsel. Attorneys in our Private Client Group are frequent speakers on a broad range of estate and wealth transfer planning topics and are highly committed leaders in numerous charitable, community, and professional organizations.

Access to Related Legal Services
Our full service practice allows us to offer each private client comprehensive and well-coordinated legal services. While our Private Client attorneys often serve as the client's primary legal advisor on wealth planning issues, our clients frequently require assistance in other legal matters. Using our innovative, firm-wide technology, we represent clients both cross-office and cross-practice in a variety of legal matters.

With our firm-wide resources, we deliver experience in a wide range of areas beneficial to our private clients, including:

• Aircraft acquisition
• Alternative Dispute Resolution
• Conservation easements
• Employee benefits and executive compensation
• Family business matters
• Immigration
• International matters, including worldwide transfer, inheritance and income tax issues for individuals and businesses
• Litigation
• Mergers and acquisitions
• Real estate transactions
• State tax domicile

Private Client Group Services
Our Private Client attorneys provide comprehensive legal counsel in the full range of estate and wealth planning services, including:

Wealth Transfer Planning and Estate Planning

• Gift, estate, and generation-skipping transfer tax planning
• Irrevocable trusts, including intentionally defective irrevocable trusts (IDITs), grantor retained annuity trusts (GRATs), qualified personal residence trusts (QPRTs), and irrevocable life insurance trusts (ILITs)
• Dynasty trusts
• Values-based trusts
• Community and marital property planning
• Wills and revocable trusts
• Powers of attorney and living wills
• Asset titling and customized beneficiary designations

Wealth Management

• Legal and tax services
• Legal aspects of investment services
• Full integration of Wealth Transfer Plans with other advisors
• Information flow across multiple family entities

Trust and Estate Administration

• Complex estate administration
• Trust management
• Family dispute resolution
• Representation of individual and corporate fiduciaries
• Fiduciary duty issues and avoidance of conflicts of interest
• Trust construction and reformation
• Post-mortem tax planning strategies
• Estate tax return preparation

Charitable Planning and Tax Exempt Organizations

• Charitable gifting strategies
• Charitable trusts, including charitable lead annuity and unitrusts (CLATs and CLUTs) and charitable remainder annuity and unitrusts (CRATs and CRUTs)
• Conservation easements
• Family foundations
• Tax exempt status
• Tax compliance, governance, risk management and other legal issues

Business Succession Planning

• Family limited partnerships and limited liability companies
• Key employee ownership and incentive compensation planning
• Buy-sell agreements
• Business succession trusts

Marital Agreements

• Prenuptial and postnuptial agreements and planning
• Cohabitation agreements and planning

Income Tax

• Choice of entity/pass-through taxation
• State income tax situs and minimization issues
• Fiduciary income tax

Fiduciary Solutions

• Tax controversy matters
• Challenges regarding fiduciary duties, distribution standards, and related disputes
• Structure negotiated solutions to trust and estate controversies
• Will and trust contests, construction and reformation suits, and other fiduciary litigation

Holland & Hart's Statement of Commitment to Diversity
We are proud of our tradition of fostering and maintaining a work environment in which the diversity of each individual is valued and celebrated. We believe that the contributions of each individual are essential to our continued growth and to our ultimate goal of providing excellent quality legal services to our clients, with greater creativity and innovation. We are committed to taking full advantage of the rich backgrounds and abilities of our people and to promoting a greater diversity whenever and wherever possible.

Diversity Pledge
Holland & Hart is committed to promoting diversity by:

• Making every possible effort to recruit, hire, retain, and promote diverse persons at all levels of employment.
• Promoting greater sensitivity to the value of racial, ethnic and other forms of diversity, through diversity and sensitivity coaching or training for law firm members.
• Inviting to partnership diverse attorneys who meet the requisite criteria.

Diversity Initiatives
The following are additional examples of our commitment and efforts toward supporting and achieving diversity:

• We make a conscious effort to ensure that women and diverse attorneys are included as voting members of our committees of importance within the firm.
• We work closely with law school deans and placement directors in an effort to identify women and diverse law students who are interested in working at Holland & Hart.
• Holland & Hart offers medical and other benefits to partners of gay and lesbian employees on the same terms as it does to spouses of employees.
• We created an Indian Law Practice Group and actively recruited Native American law students and lateral hires.
• Each year we contribute to such scholarship funds as the Colorado Native American Indian Scholarship Fund, the Sam Cary Scholarship Endowment Fund, the Colorado Asian American Bar Scholarship Fund, the Colorado Hispanic Bar Scholarship Fund, and the Colorado Women's Bar Association Scholarship Fund.
• In partnership with the University of Idaho School of Law, we sponsor a "Law by Day, Jazz by Night" each year for undergraduate minority students who have an interest in law.
• We took a leadership role in organizing and supporting the Colorado Pledge Group's Minority First Year Law Student Summer Clerk Program. Through this program, law firms agreed to add at least one diverse first year law student to their summer clerk program.
• We were involved in the creation of the Cross-Professional Business Networking Group, where diverse attorneys in our community can meet and network with non-attorney professionals of color. We view this as a way to help diverse attorneys increase their business development possibilities.

For more information regarding Holland & Hart's commitment to diversity, please contact Peter Houtsma at (303) 295-8259.