On December 22, 2017, President Trump signed  the "Tax Cuts and Jobs Act," which made significant changes to income, gift, and estate taxes.  Absent further action by Congress, many provisions of the law will revert back to its 2017 terms in 2026. We recommend that you have your estate planning documents reviewed to ensure that they take advantage of these changes, especially those who have large taxable estates, before the law sunsets in eight years.


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We have moved! Please note our new new location

1526 Spruce Street, Suite 200
Boulder, Colorado 80302.

We are pleased to annouce that Shelly D. Merritt has been selected for inclusion in the 2017 editions of The Best Lawyers in America® and Super Lawyers®.











Photo Courtesy of Scott Mahone