Thomas N. Long

Thomas N. Long

 

The senior member of the firm, Tom is widely recognized as an outstanding practitioner with expertise in tax, estate, commercial, property and business organization law.

Thomas N. Long

Education & Licensure

Tom graduated magna cum laude with degrees in Economics and Political Science from the University of Wyoming in 1972, and received his J.D. degree at Harvard Law School in 1976.  Tom has been admitted to practice in the U.S. Tax Court since 1981.  He is licensed to practice law in Wyoming.

Community Service

Tom served as commissioner of the Cheyenne Housing Authority for seventeen years through 2012, a director of the Cheyenne Regional Medical Center Foundation, and served by appointment of the Wyoming Supreme Court as a member of the Lawyer Mentoring Program Implementation Board, having previously co-chaired the Wyoming State Bar Association Mentoring Committee with partner Natalie Winegar.  He previously served on committees involved in the revision of the Wyoming Business Corporation Act and Wyoming Limited Liability Company Act.

Memberships & Professorships

Tom is a fellow of the American College of Trust and Estate Counsel (state chairman 1998-2003), a fellow of the American College of Tax Counsel, a member of the Society of Trust and Estate Practitioners and a member of Phi Beta Kappa.  He served as an Adjunct Professor of Law (Gift and Estate Taxation) at the University of Wyoming College of Law in 1982, and has regularly provided guest lectures since that time.

Speaking Engagements

Tom has made presentations on behalf of ALI-ABA, ACTEC, the Wyoming and Colorado Bar Associations and other organizations.  His more recent speaking engagements include:

  • University of Wyoming College of Law, “Putting Wyoming’s New LLC Statute to Work for You and Your Clients”
  • Wyoming Philanthropy Days, Trusted Advisors and Professionals Seminar, May 22, 2014, “Navigating the Frontier: Philanthropic Planning and Beyond”
  • Denver Estate Planning Council, November 21, 2013, “Simple Solutions To Common Problems: What Should Be In Your Bag Of Tricks”
  • 2012 Society of Trust and Estate Practitioners, September 22, 2012, “A Comparative Analysis of U.S. Trust and PTC Situs States”
  • 2011 Wyoming State Bar Convention, September 15, 2011, “Wealth Preservation and Planning for Business Entities, Individuals and Trusts Having a Situs in Wyoming”
  • 2011 University of Wyoming College of Law, September 10, 2011, “Putting Wyoming’s New LLC Statute to Work for You and Your Client”
  • 2010 Wyoming State Bar Convention, September 16, 2010 “The Wyoming Limited Liability Company Act”
  • 2010 NAIFA Wyoming, April 20, 2010, “Irrevocable Trusts Holding Life Insurance Policies”
  • 2009 Wyoming State Bar Convention, September 16, 2009, “2009 Amendments to Wyoming Business Corporation Act”
  • 2009 Colorado Bar Association 23rd Biennial Advanced Estate Planning Symposium, September 10, 2009, “Domestic Asset Protection:  Choice of Entity and Choice of Techniques”
  • 2008 Wyoming State Bar Convention, September 10, 2008, “Irrevocable Trusts”

Published Articles

  • “The 2010 Wyoming Limited Liability Company Act,” 11 Wyo. L.Rev. 49 (2011)
  • “Continuance and Transfer: Transnational Change of Corporate Domicile Under Wyoming Law,” XXIII Land and Water Law Review 445 (1988)

Thomas Long is based in Cheyenne and is the firm's senior member. A source says Long has "always been very highly regarded" in the Wyoming trusts and estates community, describing him as a "very creative thinker, and one of those people who has the ability to break down something complex to a strategy that's workable." Another interviewee reports that "Tom does more sophisticated estate planning for really high net worth individuals – he doesn't shy away from those challenges, and he really is the person that most people refer their clients to if they have big tax-sensitive estate planning problems."