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Mr. 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. Following graduation from law school Mr. Smith served as a Judge Advocate in the United States Air Force for four years as a trial counsel and area defense counsel. Mr. Smith 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." Mr. Smith 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, 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. | 