Kent, David W.

Walt is a shareholder at Miller & Steiert, P.C. where, since 1996, his practice has been limited to estate planning, trust and estate and administration, preparation of federal and state estate tax returns, probate matters and selected estate litigation. He is a fellow of American College of Trust and Estate Counsel (ACTEC) and member of the American, Colorado and Arapahoe County Bar Associations and is a section member of the Real Property, Trust and Estate Law Section of the ABA; and is the recent past Chair of the Trust and Estate Section of the Colorado Bar Association (2010-2011. He is a past chairman of the Statutory Revisions Committee of the Trust and Estate Section and served as chairman of the Risbry Subcommittee, which addressed the role of a personal representative in estate litigation. He was a member of the Uniform Estate Tax Apportionment Act Subcommittee, which reviewed and recommended adoption of the Act in Colorado.

He authored an article for the Colorado Lawyer entitled, A Personal Representative's Right to Participate in a Will Contest which was published in April 2004. He is the recent revisor/author of Chapter 8, entitled Inter Vivos Trusts of the 2004 - 2011 editions of the Colorado Estate Planning Handbook.

Walt has spoken to numerous groups regarding the topic of estate planning and related issues and has been a presenter at CLE programs in Colorado. He has also presented to the Colorado Springs Probate Bar and the Denver Trust Officers Association. He received his B.A. from the University of Vermont in 1970 and his J.D. from the University of Denver in 1973. He has an AV rating.

Walt has limited his practice to the areas of estate planning, trust and estate administration, and probate matters. His estate planning practice involves both simple and tax-planned estates, using either will-based or trust-based planning tools. His practice includes drafting medical and business powers of attorney, living wills, last wishes documents. He reviews asset ownership and beneficiary designations to coordinate the different elements of an individual's overall estate plan, including an individual's retirement accounts.

His estate administration practice includes handling informal and formal probates, conservatorships, and guardianships. It includes trust administration, the preparation of federal estate tax returns, and selected contested probate litigation matters. Walt has more than 22 years of litigation experience.

PHILOSOPHY
Walt believes the essence of good planning is understanding and meeting the client's needs and objectives in an efficient manner.