Biography

Mr. Boyar earned a B.A. in Political Science (1991) from Stetson University in Deland, Florida, where he graduated from the school’s Honors Program while competing inter-collegiately for Stetson’s Soccer and Cross-Country teams at the NCAA Division I level.

Following graduation, Mr. Boyar worked in Guatemala on an agroforestry project for the Alliance for International Reforestation. On completion of the assignment, he entered the U.S. Army, serving in the Military Intelligence Corps as a Korean linguist. Until honorably discharged in 1995, Mr. Boyar trained and led small team radio intercept and electronic countermeasure operations in various tactical environments.

Mr. Boyar obtained his J.D. from the University of Montana School of Law in Missoula (1998), and subsequently received his LL.M. in Taxation from the University of Florida in Gainesville (2000). He joined Browning, Kaleczyc, Berry and Hoven, P.C. in 2000 and is currently a shareholder in the firm, working within its Commercial Group. In his time at BKBH, Mr. Boyar has effectively blended a high level transactional practice with a complementary litigation practice.

On the transactional side, Mr. Boyar works closely with many small business owners, including Montana farmers and ranchers, to develop and implement sound estate planning [B1] strategies and business succession plans taking into account any unique family situations. This work dovetails with an active probate practice where Mr. Boyar has represented both taxable and nontaxable estates, handling ancillary probates, and representing special administrators on more complex contested cases.

Mr. Boyar also assists for-profit businesses, non-profit corporations and tax exempt organizations, including ERISA covered health and welfare plans, with an assortment of formation, governance and compliance issues often requiring close contact with both state officials and I.R.S. representatives.

He further provides immigration assistance within Montana on both family-based and employment-based visa submissions and has experience in defending against forfeiture actions for asserted immigration law violations.

On the litigation side, Mr. Boyar maintains an active practice involving estate and trust disputes covering questions surrounding competence, undue influence, fiduciary duty and general issues of interpretation. He has significant experience in representing both unitary and non unitary businesses -- to include some of the largest taxpayers in the state -- on both income and property tax matters adverse to the Montana Department of Revenue.

Mr. Boyar also has substantial experience in defending securities-related claims both in the administrative law context and in the civil context, and through this work has developed a deep familiarity with Montana’s securities code and the state’s treatment of arbitration agreements.

He also engages in more general business litigation, to include court-room experience with both minority shareholder oppression and business valuation issues.

Outside the office, Mr. Boyar enjoys spending time with his family, working to refine his various fitness-related inventions, and taking advantage of the fishing and hunting opportunities in Montana. He also provides pro bono assistance to local nonprofits and helped found the Montana Science Foundation, an organization dedicated to helping Montana’s high school students compete at the highest levels in state and national science-related competitions.

Mr. Boyar is a member of the Montana Bar and is admitted to practice in Montana State and Supreme Courts, as well as Montana’s federal courts and the U.S. Tax Court.