Attorneys

DAVID J. DIETRICH

General. David J. Dietrich resides in Billings, Montana with wife Jan and two daughters. He enjoys outdoor photography, skiing, backcountry hiking, book collecting, and the “Last Best Place.”

Education. Graduated from Whitman College, Walla Walla, Washington with a BA degree with honors and the University of Montana College of Law with a Juris Doctor (JD) in 1984.

Professional Experience. Since 1984, David has had an active tax, real estate and agricultural practice including conservation easements, real estate transactions, business organization, formation, dissolution, tax and estate planning and administration.

Publications. David is very active with the Real Property, Trust and Estate Section of the American Bar Association. His publications include an article for the November/December 1998 issue of the American Bar Association Probate & Property magazine entitled: “Conservation Easements;” the 2001 supplement “Federal Estate and Income Tax Considerations in Conservation Easements” for Estate and Personal Financial Planning, a treatise edited by Edward Koren and published by Clark Boardman & Callaghan; an article entitled “Selected Post-Mortem Estate Tax Elections for the Small Business Owner” at the 2002 ABA annual meeting in Washington, D.C.; an article entitled “Pleasing Mother Earth and the IRS: Using Conservation Easements to Save Open Space, Income and Estate Taxes” at the Heckerling Institute for Estate Planning for the University of Miami in January 2003; and an article for the September/October 2004 issue of the American Bar Association Probate & Property magazine entitled: “Mandatory Sales of Joint Ownership Property Under the Revised Uniform Partnership Act.”

Legal Organizations. David has been a frequent presenter at the Spring Section Meeting of the Real Property, Probate and Trust Law Section of the American Bar Association. David is currently Co-Chair of the ABA’s Property Preservation Task Force, which was instrumental in the formation of a NCUSSL Drafting Committee for the Uniform Inherited Heirs Property Act, now a uniform law. David is currently Secretary of RPTE’s 26,00 lawyer Section and has been actively involved recently in its Strategic Planning Subcommittee.

Community Involvement. David is a current member of the Board of Directors for the Operations Board of Saint Vincent Health Care Center and is active with the American Lutheran Church in Billings.