Elaine Gagliardi earned her J.D. from the University of Montana School of Law and her LL.M in taxation from New York University. She is a professor of law at the University of Montana School of Law, where she teaches courses in business organizations and estate planning. She also continues to practice in the estate planning area with George Law Offices, Missoula, Montana. She previously practiced with Perkins Coie in Seattle and with Day, Berry & Howard in Hartford, Connecticut. Elaine is past chairperson of the Business, Estates, Trust, Tax and real Estate Section of the State Bar of Montana.