Marc A. Chorney
Partner
Email: mchorney@chorneymillard.com

Practice Areas: Trusts and Estates; Probate; Taxation; Business Planning; Closely Held Business Estate Planning; Business Law.

Admitted: 1978, Colorado and U.S. District Court, District of Colorado

Law School: Gonzaga University, J.D., cum laude, 1978; University of Denver, LL.M. in Taxation, 1979

College: University of Colorado, B.S., Accounting, 1975

Member: Colorado (Member, Trust and Estate Section) and American Bar Associations; Rocky Mountain Estate Planning Council (President, 1995-1996). American College of Trust and Estate Counsel.

Biography: Author: Chapter 27, "The Irrevocable Life Insurance Trust," Colorado Estate Planning Manual, 1995, 1998, 2004, 2006 and 2008. Author: "ERISA Compliance for Untimely Amendments," 9 Colo. Law. 2105 (1980); "Selected Aspects of the Final Generation-skipping Transfer Tax Regulations- Part 1" 25 Colo. Law. 49 (July 1996) and Part II" 25 Colo. Law. 55 (Aug. 1996); "Transfer Tax Issues Raised by Crummey Powers," 33 Real Property, Probate and Trust J. 755 (Winter 1999); "Using QTIP Trusts in Conjunction with Marital Agreements," 28 Colo. Law. 85; "Interests in Trusts as Property in Dissolution of Marriage: Identification and Valuation," 40 Real Property Probate and Trust J.1 (Spring 2005); "The Continuing Evolution of Balanson," 34 Colo. Law. 89 (June 2005); Chapter 14, "Interests in Trusts in Divorce," U. of Miami Inst. on Est. Pl. (2006); "GST Qualified Severance Regulations: Final and Proposed, " 33 ACTEC J. 202 (2008). Former Adjunct Professor, Graduate Tax Program, University of Denver College of Law. Associate Acquisitions Editor for the A.B.A. Real Property, Probate and Trust Journal. Advisory Board, A.B.A. Real Property Probate and Trust Section. Chief Editor, ACTEC Journal. Fellow, American College of Trust and Estate Counsel (Vice Chair, Editorial Board). Listed in The Best Lawyers in America.

ISLN: 908400155