Michael (Mike) Tennant is a Partner in the Billings office, and he currently serves as one of the Practice Group leaders for the firm’s Commercial Transactions Practice Group. He is 5th generation Montana and is originally from Kalispell. 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.
Mike’s education and work experience led him to focus his practice on commercial transactions. Mike has represented individual and corporate clients in various commercial transactions, including real estate matters (including farm and ranch, commercial and residential deals), and business transactions (such as asset purchase and sale agreements, stock purchase and sale agreements, and other business mergers, acquisitions and reorganizations, as well as business formation, governance, succession planning and structuring matters). He has represented high-net-worth individuals and families in estate and trust planning, business succession planning, and tax planning for help reduce or minimize income, estate, gift and generation skipping transfer taxes. Mike has often continued to represent families as personal representatives and trustees in estate and trust administration matters, including with respect to federal estate and gift tax returns and audits. In some circumstances, Mike has coordinated with litigation attorneys to represent fiduciaries or beneficiaries in trust and estate disputes involving various tax and non-tax issues.
In his free time, Mike enjoys golfing, fishing, hunting, hiking, and most outdoor activities. He has been active in the Billings non-profit community. Mike currently sits on the Board of Directors for the Billings Clinic Foundation and Youth Dynamics, Inc. He is also a Rotarian with the Rotary Club of Billings and previously served on the Board of Directors for Eagle Mount and the Billings Petroleum Club. Weather permitting, Mike likes to drive his GTO that he restored years ago.
Practice Areas
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- Business Organizations
- Governance
- Mergers, Acquisitions & Other Business Transactions
- Tax
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- Mergers and Acquisitions
- Acquisitions and Dispositions
- Due Diligence
- Joint Ventures
- Mergers
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- Real Estate
- Commercial Real Estate Acquisition, Sales and Leasing
- Farm and Ranch Transactions
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- 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
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- 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
Honors & Awards
Mountain States Super Lawyers Rising Star for Tax (2018)
Community Involvement
Billings Clinic Foundation, Board Member (2017 – Present)
Youth Dynamics, Board Member (2010 – Present) (Chair 2013)
Rotary Club of Billings, Rotarian (2015-Present)
Eagle Mount, Board Member (2012 – 2014)
Petroleum Club, Board Member (2015 – 2017)
Leadership Billings (2010)
Professional Affiliations
State Bar of Montana
American Bar Association
Presentations & Publications
2018 Chambers USA Regional Real Estate (Montana) – Co-Author
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