Gary L. Longmore

Mr. Longmore is a fellow of the American College of Trust and Estate Counsel (ACTEC) and the Chair of the Ray Quinney & Nebeker Tax, Trusts and Estate Planning Section. Mr. Longmore represents clients in a wide variety of matters, including estate planning and taxation, planning for closely-held businesses, and probate. Mr. Longmore’s estate planning practice includes the drafting of basic wills and revocable trusts, as well as the utilization of more sophisticated estate planning techniques such as family limited liability companies and partnerships, dynasty trusts, irrevocable life insurance trusts, defective grantor trusts, and split-dollar agreements. Mr. Longmore also focuses on the coordination and integration of clients’ multi-generational estate planning and wealth preservation strategies and family offices with their charitable objectives, utilizing private foundations, charitable trusts, and other strategies. His estate planning practice also includes estate administration, the probate of estates, the preparation and filing of estate and gift tax returns, reformation of irrevocable trusts, and general tax planning and consultation. Mr. Longmore has extensive expertise and experience in trust litigation and dispute resolution. Most disputes are resolved without litigation but when necessary, he can call on the firm’s formidable trust and estate litigation group.

Mr. Longmore’s business planning practice includes formation, planning and taxation of professional corporations, C corporations, S corporations, limited liability companies and partnerships. Mr. Longmore drafts stock transfer documents, buy-sell agreements, lease agreements, and all types of business succession agreements and contracts necessary to a company’s business operations. Mr. Longmore has substantial experience in the formation and tax issues relating to Qualified Opportunity Zone (QOZ) programs and QOZ Funds.

Mr. Longmore has an LL.M. in taxation from Denver University and is a Certified Public Accountant. Mr. Longmore is a frequent speaker on advanced estate and business planning topics, and he is licensed to practice law in Utah and Idaho.