Education
LL.M. Taxation, 1982,McGeorge School of Law, University of the Pacific
J.D., with honors, 1977, University of Wyoming
B.S. Business 1974, with honors, University of Wyoming

Bar Admissions
Colorado - 1993

Professional Affiliations
American Bar Association
Colorado Bar Association
Denver Bar Association

Director
303.894.4446
msmith@fwlaw.com

Michael H. Smith has developed a practice emphasizing estate planning and general business and corporate advice. In the estate planning area he has extensive experience in gift, estate and generation skipping tax planning, revocable living trusts, irrevocable trusts, including charitable and life insurance, family limited partnerships and limited liability companies, wealth transfer planning and probate matters. His general business and corporate practice has focused on complex business formations, acquisitions, reorganizations, divestitures, business succession planning and other operational matters, partnership taxation, limited liability companies and real estate taxation.

Following graduation from law school Mike served as a Judge Advocate in the U.S. Air Force for four years as a trial counsel and area defense counsel.

Mike wrote the chapter update of “Intervivos Trusts,” in the Colorado Estate Planning Manual published by Colorado Legal in Colorado, Inc., and the Probate and Trust Section of the Colorado Bar Association and an article published in the Health Law Forum of The Colorado Lawyer, May 1994 titled Physician Ownership and Self-Referral Prohibition Expanded Under OBRA 1993.

Mike is a member of the Business Law, Taxation, and Trust and Estate Law Sections of the Colorado Bar Association, the Rocky Mountain Estate Planning Council, Business Law, and the Taxation and Real Property, Probate and Trust Law Sections of the American Bar Association.

Mike was born in Yankton, South Dakota and enjoys fly-fishing, snow skiing, and the Arts.

Practice Areas:

• Banking and Financial Institutions
• Business and Corporate
• Corporate Finance
• Entrepreneurs and Closely-Held Businesses
• Estate and Trust Administration and Litigation
• Estate Planning
• Family Business Succession Planning
• Philanthropy, Private Foundations and Charitable Organizations Taxation