Marc A Chorney

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Cherry Creek Corporate Center
4500 Cherry Creek Dr. S., #600
Denver, Colorado  80246
(303) 322-8943

Marc A. Chorney


Overview

Marc A. Chorney earned his Master of Laws (LL.M. in Taxation) from the University of Denver in 1979, his Juris Doctor (with honors) from Gonzaga University in 1978, and a Bachelor of Science in Business and Accounting from the University of Colorado in 1975. Mr. Chorney is a Fellow and past- Regent of The American College of Trust and Estate Counsel ("ACTEC") and is a former Chair of ACTEC’s Communications Committee. He is also a member of ACTEC’s Business Planning and Asset Protection Committees. He is a former Editor of the American Bar Association’S REAL PROPERTY, TRUST AND ESTATE JOURNAL, and former Chief Editor of the ACTEC LAW JOURNAL. Mr. Chorney was selected as the BEST LAWYER’S 2010 Denver Area Trusts and Estates "Lawyer of the Year" and the BEST LAWYER’S 2014 Denver Tax Law "Lawyer of the Year." He is also a Colorado Super Lawyer. The focus of Mr. Chorney's practice is estate planning and estate and trust administration. His practice includes estate and trust administration, and the preparation of wills, trusts, and other devices that may be employed for the purpose of wealth preservation and tax savings. Mr. Chorney's practice encompasses income taxation and business planning matters which arise in conjunction with a trust and estates practice. He serves as an expert witness and consulting expert in connection with trust interests in marital dissolutions and has written a book and published several articles on the topic. He is also experienced with marital agreements and has written and lectured on the topic. Mr. Chorney has served as an adjunct law professor at the University of Denver College of Law and the University of Denver Graduate Tax Program. He has served as an instructor for the University of Denver Graduate Tax Program Legal Education and CPA Education Department (having taught courses there for over twenty years on natural resources taxation, generation-skipping transfer tax, and various estate planning techniques and topics). He has also served as an instructor for the prestigious University of Miami Heckerling Institute on Estate Planning, the Kansas, South Dakota, and the Wyoming Societies of CPAs and the Rocky Mountain Mineral Law Foundation. He has also spoken on several occasions at ACTEC regional and national meetings.

Affiliations

American College of Trust and Estate Counsel (ACTEC)

Regent (2010-2016)
Chief Editor ACTEC Law Journal (2008-2009)
Associate Editor ACTEC Law Journal (2007-2008)
Communications Committee Chair (2010-2013)
Member of Communications Committee, Asset Protection Committee and Business Planning Committee

American Bar Association.

Real Property Trust and Estate Section
Associate Acquisitions Editor for the Real Property Trust and Estate Journal.
Editorial Board Member

Colorado Bar Association.

Trust and Estate Section.
Orangebook Forms Committee - Former Member

Denver Bar Association

Rocky Mountain Estate Planning Council (President, 1993–1994; Vice President, 1992–1993; Treasurer, 1991–1992; Secretary, 1990–1991)

Denver Art Museum Planned Giving Committee (1993-1996)

Publications

Book: TRUST INTERESTS IN DIVORCE, Colorado Bar Association (2011, 2nd Ed. 2014)

Article, Massachusetts Supreme Judicial Court Grants Petition for Certiorari in Unusual Property Division Involving Trust Interest, LEIMBERG ASSET PROTECTION PLANNING NEWSLETTER , #315 (2016).

Article, Pfannenstiehl v. Pfannenstiehl, COLORADO BAR ASSOCIATION, FAMILY LAW SECTION, ELECTRONIC NEWSLETTER (2015). Expanded version of article in Colorado Bar Association, Trust and Estates Section, COUNCIL NOTES (2016).

Coursebook, Generation-Skipping Transfer Tax - 1994-2012, University of Denver Graduate Tax Program Continuing Legal Education and CPA Education Program.

Article, Balanson and Vested Remainder in Trusts: A Contradiction, COLORADO BAR ASSOCIATION, TRUST AND ESTATE SECTION COUNCIL NOTES (Winter 2010).

Article, GST Qualified Severance Regulations: Final and Proposed, 33 ACTEC JOURNAL 202 (2008).

Author and Member of Faculty, Chapter 14, Interests in Trusts in Divorce: What the Settlor Giveth the Divorce Court May Taketh Away, 2006 UNIVERSITY OF MIAMI HECKERLING INSTITUTE ON ESTATE PLANNING, LexisNexis.

Coursebook, Irrevocable Life Insurance Trusts - 1994-2011, University of Denver Graduate Tax Program Continuing Legal Education and CPA Education Program.

Article, Interests in Trusts as Property: Identification and Valuation, REAL PROPERTY PROBATE AND TRUST JOURNAL, Spring 2005.

Article, The Continuing Evolution of Balanson, THE COLORADO LAWYER, June, 2005.

Author, Chapter 11, COLORADO ESTATE PLANNING MANUAL, THE IRREVOCABLE LIFE INSURANCE TRUST.

Coursebook, Revocable Trusts - 2004-2010, University of Denver Graduate Tax Program Continuing Legal Education and CPA Education Program.

Article, Transfer Tax Issues Raised by Crummey Powers, REAL PROPERTY PROBATE AND TRUST JOURNAL, Winter 1999.

Article, Using QTIP Trusts in Conjunction with Marital Agreements, THE COLORADO LAWYER, October 1999.

Article, Selected Aspects of the Final Generation-Skipping Transfer Tax Regulations - - Part I, THE COLORADO LAWYER, July 1996.

Article, Selected Aspects of the Final Generation-Skipping Transfer Tax Regulations - - Part II, THE COLORADO LAWYER, August 1996.

1990 - 1995, Coursebook, Oil and Gas Taxation, University of Denver Graduate Tax Program Continuing Legal Education and CPA Education Program.

Recognitions

Elected to the American College of Trust and Estate Counsel (ACTEC), 2000-present, (Past Regent)

Listed in Best Lawyers® (2005-Present)

Designated as Best Lawyers® Lawyer of the Year—Trusts and Estates (2010,Denver)

Designated as Best Lawyers® Lawyer of the Year—Tax Law (2014 Denver)

Martindale-Hubbell peer rating of 5/5.0 AV® Preeminent

Listed in Colorado Super Lawyers

Colorado Bar Association "100 Hour Club," awarded in recognition of 100 hours of Pro Bono work