J.D., University of Montana, L.L.M., Masters in Taxation, University of Denver. Jay spent three years as a litigator and estate attorney. He is well connected with Montana’s real estate and tax professional groups and has been a frequent speaker to landowners and professional groups on issues such as tax consequences of real estate transactions, estate planning and conservation easements. Joining MLR in 2000, Jay has demonstrated his ability to work with landowners in complex transactions. Jay enjoys fly fishing, skiing, and upland game bird hunting.