Michael J. Tennant

Michael J. Tennant

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Representative Matters

  • Served as counsel on a sale of substantially all of the assets of an auto parts business to a multinational corporation
  • Served as counsel on the acquisition of substantially all of the assets of an instrumentation and electrical business from a private entity
  • Served as counsel on a purchase of stock relating to a ranch tied up in estate and trust litigation
  • Served as counsel for a construction company on various amendments and modifications of a large loan facility
  • Served as counsel on the acquisition of substantially all of the assets of a technical institute from a private entity
  • Served as local counsel on the acquisition of substantially all of the assets of a construction business from a private entity
  • Served as counsel on the acquisition of commercial real property for expanding business
  • Served as counsel on the acquisition of agricultural real property involving negotiation of various covenants
  • Served as counsel on the acquisition of commercial real property to be used for several group homes for a nonprofit entity
  • Served as counsel on the acquisition and sale of various airplane hangars
  • Served as counsel in acquisition of commercial real property involving environmental contamination and remediation issues
  • Served as counsel in structured sale of land (including current sale and various options to purchase and involving IRC Section 1031 issues)
  • Served as counsel in acquisition of large ranch (including issues with mineral rights/recreational and hunting leases/state and BLM grazing leases/water rights)
  • Served as counsel to high net worth clients in formation of estate plan and various revocable and irrevocable trusts (for use with income/estate and gift/GST tax planning purposes) and entities for succession planning (including limited liability companies/S corporations and QSUBs/limited partnerships) and the formation and implementation of gifting programs)
  • Served as counsel to high net worth clients in formation of estate plan and various revocable and irrevocable trusts (for use with income/estate and gift/GST tax planning purposes) and restructuring entities to facilitate succession planning
  • Served as co-counsel of high net worth estate involving various tax and non-tax issues (including estate and gift tax issues/disclaimers/possible GST tax issues/trusts issues/estate tax return)
  • Served as counsel to beneficiary of an estate in identifying a failed portability election and assisted counsel for personal representative in seeking a private letter ruling to obtain relief to file a late portability election
  • Served as counsel to beneficiary of an estate involving dispute among beneficiaries and fiduciaries and negotiated settlement of estate
  • Served as co-counsel to beneficiary of estate and transfer on death account involving multiple claims for contract to make a will/undue influence/duress/murder/breach of contract/fraud/ tortious interference/and others.

Michael (Mike) Tennant is a Partner in the firm’s Billings Commercial Department. He is originally from Kalispell, Montana. He received his law degree from the University of Montana School of Law, with his undergraduate degree in Accounting from Montana State University. During law school, he also received a Masters in Business Administration and a Masters in Accountancy from the University of Montana School of Business. While practicing with the firm, Mike graduated from New York University School of Law with an LL.M. in taxation. His education and work experience led him to focus his practice on personal and business tax planning, projects and transactions, such as planning and administration and business formations, reorganizations, mergers and acquisitions, and succession planning.

In his free time, Mike enjoys golfing, fishing, hunting, hiking, and most outdoor activities. He has been active in the Billings non-profit community, including being a Rotarian with the Rotary Club of Billings and serving on the Board of Directors for Youth Dynamics, Eagle Mount, and the Billings Petroleum Club. Weather permitting, Mike likes to drive his GTO that he restored years ago.

Practice Areas

    • Business Organizations
    • Governance
    • Mergers, Acquisitions & Other Business Transactions
    • Tax
    • Mergers and Acquisitions
    • Acquisitions and Dispositions
    • Due Diligence
    • Joint Ventures
    • Mergers
    • Commercial Real Estate Acquisition, Sales and Leasing
    • Farm and Ranch Transactions
    • Taxation
    • Business Entities
    • Mergers and Acquisitions, Spin-Offs, and Reorganizations
    • Natural Resource and Energy Taxes
    • Real Estate Transactions
    • State and Local Taxes
    • Tax Audits and Controversies
    • Wealth Transfer Taxes
    • Trusts & Estates
    • Business Succession Planning
    • Charitable Giving
    • Elder Law Planning
    • Estate Planning
    • Fiduciary Obligations and Estate and Trust Litigation
    • Guardianships, Conservatorships and Disability Planning
    • Premarital Agreements
    • Probate, Estate and Trust Administration
    • Retirement Planning
    • Tax Planning

Bar Admission

Montana
U.S. District Court, District of Montana
9th Circuit Appellate Courts

Education

2013 – LL.M. in Taxation, New York University School of Law
2008 – JD., University of Montana School of Law
2008 – Masters in Accountancy, University of Montana
2008 – Masters in Business Administration, University of Montana
2005 – B.S. in Accounting, Montana State University
2003 – A.S. in Accounting, Flathead Valley Community College

Community Involvement

Youth Dynamics, Board Member (2010 – Present); Chair (2013 – Present)
Eagle Mount, Board Member (2012 – 2014)
Leadership Billings (2010)
Petroleum Club, Board of Directors (2015 – Present)

Professional Affiliations

State Bar of Motnana
American Bar Association

Presentations & Publications

2016 Montana Land Title Association – Co-Present on Probate in Montana,
2015 Yellowstone Area Bar Association – Present on Bullying
2011 Yellowstone Area Bar Association – Present on Beneficiary Deeds in Montana
2009 Montana Land Title Association – Present on Probate in Montana

Reported Decisions / Cases

Scottrade v. Davenport, 873 F.Supp.2d 1306, D.Mont., June 05, 2012,
Scottrade v. Davenport, 590 Fed.Appx. 657, 9th Cir.(Mont.), Oct. 23, 2014