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		<title>Judged Law Firm - New Mexico</title>
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		<pubDate>Wed, 08 Oct 2008 00:16:19 -0500</pubDate>
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			<title>Butt Thornton &amp; Baehr PC</title>
			<description>Address :  4101 Indian School Road N.EP.O. Box 3170, Suite 300S,  Phone : 505-884-0777,  City : Albuquerque</description>
			<link>http://www.judged.com/jdfirmdetail.php?firmid=343</link>
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			<title>Vinyard &amp; Associates</title>
			<description>Address :  8916-A Adams Street, NENorth West,  Phone : 505-797-9743,  City : Albuquerque</description>
			<link>http://www.judged.com/jdfirmdetail.php?firmid=2439</link>
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			<title>Rodey, Dickason, Sloan, Akin &amp; Robb, P.A.</title>
			<description>Address :  201 Third Street North WestSuite 2200PO Box 1888,  Phone : 505-765-5900,  City : Albuquerque</description>
			<News:newsheading>Leslie McCarthy-Apodaca has been awarded the State Bar's Quality of Life-Lawyer Award. This award is intended to recognize &quot;an attorney who demonstrates exemplary commitment to and value of an overall balance/quality of life. It is intended to honor and publicly recognize an attorney who demonstrates to colleagues, family, and friends that he/she consistently works to improve quality of life and has an ongoing commitment to personal and professional fulfillment.&quot; This is wonderful honor, and a richly deserved tribute to Leslie's innumerable contributions to our firm, her clients, the community, and most importantly, her family.</News:newsheading>
			<News:newsdescription>Leslie McCarthy-Apodaca has been awarded the State Bar's Quality of Life-Lawyer Award. This award is intended to recognize &quot;an attorney who demonstrates exemplary commitment to and value of an overall balance/quality of life. It is intended to honor and publicly recognize an attorney who demonstrates to colleagues, family, and friends that he/she consistently works to improve quality of life and has an ongoing commitment to personal and professional fulfillment.&quot; This is wonderful honor, and a richly deserved tribute to Leslie's innumerable contributions to our firm, her clients, the community, and most importantly, her family.</News:newsdescription>
			<News:newsheading>Charles J. Vigil, President and Managing Director, has been selected to receive the New Mexico State Bar's Distinguished Bar Service Award. This particular award is given to attorneys who have contributed &quot;long and valuable service to the State Bar over a significant period of time. It is intended to recognize long-term commitment to State Bar services and significant contributions to the legal profession.&quot;</News:newsheading>
			<News:newsdescription>Charles J. Vigil, President and Managing Director, has been selected to receive the New Mexico State Bar's Distinguished Bar Service Award. This particular award is given to attorneys who have contributed &quot;long and valuable service to the State Bar over a significant period of time. It is intended to recognize long-term commitment to State Bar services and significant contributions to the legal profession.&quot;</News:newsdescription>
			<News:newsheading>Jeffrey L. Lowry has been selected by the New Mexico Business Weekly as one of New Mexico's 40 under 40. Jeff is a Director practicing in the Litigation Department. He specializes in employment and labor law, and has tried numerous employment cases in both state and federal court. We congratulate Jeff on his inclusion in the 40 Under 40 list of New Mexico's most dynamic, successful and community-minded young business leaders.</News:newsheading>
			<News:newsdescription>Jeffrey L. Lowry has been selected by the New Mexico Business Weekly as one of New Mexico's 40 under 40. Jeff is a Director practicing in the Litigation Department. He specializes in employment and labor law, and has tried numerous employment cases in both state and federal court. We congratulate Jeff on his inclusion in the 40 Under 40 list of New Mexico's most dynamic, successful and community-minded young business leaders.</News:newsdescription>
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			<title>Miller Stratvert P.A.</title>
			<description>Address :  500 Marquette Avenue, N.W.P.O. Box 25687, Suite 1100,  Phone : 505-842-1950,  City : Albuquerque</description>
			<link>http://www.judged.com/jdfirmdetail.php?firmid=1655</link>
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			<title>Hatch, Allen &amp; Shepherd, P.A.</title>
			<description>Address :  1111 Menaul Boulevard, N.E.,  Phone : 505-341-0110,  City : Albuquerque</description>
			<link>http://www.judged.com/jdfirmdetail.php?firmid=1034</link>
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			<title>Sutin, Thayer &amp; Browne, A Professional Corporation</title>
			<description>Address :  Two Park Square6565 Americas Parkway, N.E., Suite 1000,  Phone : 505-883-2500,  City : Albuquerque</description>
			<link>http://www.judged.com/jdfirmdetail.php?firmid=2315</link>
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			<title>Nordhaus, Haltom, Taylor, Taradash &amp; Bladh, LLP</title>
			<description>Address :  405 Drive Martin Luther King Jr. Avenue, N.E.,  Phone : 505-243-4275,  City : Albuquerque</description>
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			<title>Modrall, Sperling, Roehl, Harris &amp; Sisk, P.A.</title>
			<description>Address :  500 Fourth Street, N.W.Bank of America Centre, Suite 1000,  Phone : 505-848-1800,  City : Albuquerque</description>
			<News:newsheading>Samuel L. Winder recently joined Modrall Sperling Law Firm in the firm's Indian Law practice group. Mr. Winder has over 18 years experience representing the interests of Indian tribes, including serving as General Counsel to the Southern Ute Indian Tribe, of which he is a member. Prior to joining Modrall, Sperling, Roehl, Harris &amp; Sisk, P.A., Mr. Winder was Assistant United States Attorney/Tribal Liaison for the United States Attorney's Office, District of New Mexico.

In addition to trying many major felony cases as the Tribal Liaison for the District of New Mexico, Mr. Winder advised the United States Attorney on matters affecting Indian tribes. He served as the district's official liaison among federal, state, and local officials on federal law matters. He has also argued several cases before the Tenth Circuit Court of Appeals. Mr. Winder's experience also includes drafting and analyzing legislation regarding Indian affairs as Deputy Counsel to Senator John McCain.

Mr. Winder received his Juris Doctor from the University of New Mexico School of Law.</News:newsheading>
			<News:newsdescription>Samuel L. Winder recently joined Modrall Sperling Law Firm in the firm's Indian Law practice group. Mr. Winder has over 18 years experience representing the interests of Indian tribes, including serving as General Counsel to the Southern Ute Indian Tribe, of which he is a member. Prior to joining Modrall, Sperling, Roehl, Harris &amp; Sisk, P.A., Mr. Winder was Assistant United States Attorney/Tribal Liaison for the United States Attorney's Office, District of New Mexico.

In addition to trying many major felony cases as the Tribal Liaison for the District of New Mexico, Mr. Winder advised the United States Attorney on matters affecting Indian tribes. He served as the district's official liaison among federal, state, and local officials on federal law matters. He has also argued several cases before the Tenth Circuit Court of Appeals. Mr. Winder's experience also includes drafting and analyzing legislation regarding Indian affairs as Deputy Counsel to Senator John McCain.

Mr. Winder received his Juris Doctor from the University of New Mexico School of Law.</News:newsdescription>
			<News:newsheading>Because of the stewardship of two associate attorneys at Modrall Sperling, Gov. Richardson signed into law Conservation Easement Tax Credit (House Bill 990) on Wednesday.

Ethan Epstein and Leslie Padilla undertook the effort to modify existing laws currently providing for tax credit for conservation easement grants. These modifications make these credits saleable and more than double the credit limits. The end result will be the conservation of more New Mexico land.

HB 990 more than doubles the tax credit available for conservation easement and allows those credits to be sold. As an example, if a rancher grants an easement to his ranch saying that his ranch can only be forever used as a ranch, that action is going to create a tax credit relative to the reduction in value of the ranch because of its limited use constraint (i.e., the easement). That credit can be sold. Typically, these credits sell for $.90 on the $1. So, if the rancher in the above example gets the maximum conservation easement credit of $250,000 for his grant, then he can expect to sell that credit inventory for $225,000. This results in the rancher getting $225,000 without changing the use of the underlying property.

There are land development implications (i.e., developers can take advantage of the higher credit limit) and estate planning uses as well (i.e., valuable land can be donated to conservation to get that value out of an estate which lowers the estate tax burden). Additionally, any business or person can benefit from this because they can buy the credits at a discount. Assuming an infinite inventory of these transferable credits, New Mexico taxpayers could expect to lower their overall tax obligation by 10% based on the market information which these credits exchange in Colorado.</News:newsheading>
			<News:newsdescription>Because of the stewardship of two associate attorneys at Modrall Sperling, Gov. Richardson signed into law Conservation Easement Tax Credit (House Bill 990) on Wednesday.

Ethan Epstein and Leslie Padilla undertook the effort to modify existing laws currently providing for tax credit for conservation easement grants. These modifications make these credits saleable and more than double the credit limits. The end result will be the conservation of more New Mexico land.

HB 990 more than doubles the tax credit available for conservation easement and allows those credits to be sold. As an example, if a rancher grants an easement to his ranch saying that his ranch can only be forever used as a ranch, that action is going to create a tax credit relative to the reduction in value of the ranch because of its limited use constraint (i.e., the easement). That credit can be sold. Typically, these credits sell for $.90 on the $1. So, if the rancher in the above example gets the maximum conservation easement credit of $250,000 for his grant, then he can expect to sell that credit inventory for $225,000. This results in the rancher getting $225,000 without changing the use of the underlying property.

There are land development implications (i.e., developers can take advantage of the higher credit limit) and estate planning uses as well (i.e., valuable land can be donated to conservation to get that value out of an estate which lowers the estate tax burden). Additionally, any business or person can benefit from this because they can buy the credits at a discount. Assuming an infinite inventory of these transferable credits, New Mexico taxpayers could expect to lower their overall tax obligation by 10% based on the market information which these credits exchange in Colorado.</News:newsdescription>
			<News:newsheading>Modrall Sperling is pleased to announce that R.E. Thompson has been elected as the President of the firm effective January 14, 2007. Mr. Thompson has been with Modrall Sperling for 25 years and has extensive experience in helping businesses and others with civil litigation involving commercial disputes, products liability, class actions, malpractice, negligence, insurance and nursing homes. He also handles administrative law hearings and most recently served the firm as chairman of the Lobbying Practice Group. "R.E. has considerable experience in management as a former United States Attorney, and has served as the firm's Vice President. He also has demonstrated abilities as a consensus builder, having served previously as a New Mexico State Senator. In addition to being an outstanding lawyer, R.E. has the confidence of the firm's lawyers as a fair, experienced and knowledgeable administrator, and we look forward to working with him as our President," said John Cooney, a former president of the firm.

"With R.E., it is always about the client and how we can serve our clients in the best way possible," added Walter Stern, Modrall Sperling Client Service and Marketing Partner.

"One of the things I have come to appreciate is that we stand on the shoulders of those who came before us and built a great firm. But there is always room for improvement. In addition to expanding our service offerings to meet the needs of our clients and a growing New Mexico legal services market, my goal is to make this firm one of the best places to work for all of our employees," said R.E. Thompson, firm President.

Mr. Thompson succeeds Douglas A. Baker, who has held the position since 2001. Mr. Baker will continue to practice in the firm's Litigation department. "Under Mr. Baker's leadership, the Firm streamlined its organizational structure and decision-making processes, thereby solidifying the firm's position as a leader in providing legal services in New Mexico and the region. Doug assisted the firm in increasing gross revenues and modernizing our technological capabilities," said Art Melendres, Modrall Sperling Executive Committee Member.

Modrall Sperling responds to the needs of national, regional and local businesses and individuals with legal advice, counsel and representation in many areas of the law. Our goal is to provide the best legal services available to our clients, while maintaining a rewarding and challenging practice. To achieve this goal, we strive to provide: (1) the highest quality, cost effective legal services; (2) a broad depth of knowledge, skill and experience; (3) impeccable integrity; and (4) the perspective offered by trusted advisors.

Modrall Sperling is a full-service law firm with offices in Albuquerque and Santa Fe, New Mexico, serving national, regional and local businesses and individuals. With 80 lawyers, Modrall Sperling has a regional and national presence in a number of practice areas, including taxation, natural resources and Indian law.

For additional information on Modrall Sperling, contact Laura Turner or visit www.modrall.com.

Tim Van Valen has been elected to a three year term on the Board of Directors of New Mexico's Association of Commerce and Industry (&quot;ACI&quot;) through 2009. Mr. Van Valen has served on ACI's board since 2001 and chaired the ACI's Taxation Committee for 2003-2005. Mr. Van Valen is also a member of ACI's Economic Development and Legislative Affairs Committees. ACI is New Mexico's recognized affiliate of the U.S. Chamber of Commerce and the National Association of Manufacturers and is New Mexico's statewide business advocate.

Mr. Van Valen completed 2006 revisions to the New Mexico chapters of the American Bar Association's Property Tax Deskbook and also its Sales and Use Tax Deskbook. Mr. Van Valen has served as a regional editor for the Property Tax Deskbook for several years and became its Deputy Editor in Chief in 2005. Work on the 2007 Property Tax Deskbook has begun.

On Friday January 5, 2006, Modrall Sperling Shareholder Tim Van Valen, in his capacity as President of Keep New Mexico Beautiful, presided over New Mexico's 95th Birthday Party in the Capitol Rotunda in Santa Fe, along with New Mexico's First Lady Barbara Richardson, Keep New Mexico Beautiful's Executive Director Sherry Gwynn, and the state's litter control mascot, Dusty Road Runner. Keep New Mexico Beautiful has sponsored the state's birthday party in the Capitol for many years. Keep New Mexico Beautiful is a statewide non-profit organization that promotes waterwise planting and beautification, recycling, litter control, and civic pride through educational materials, outreach events and a grant program. Mr. Van Valen has served on the Board of Keep New Mexico Beautiful since 2001, and its President in 2006 and 2007.

On May 31, 2007 Mr. Van Valen will be making presentation on New Mexico taxation at a seminar for regional accounting firms in Santa Fe, New Mexico. On June, 14, 2007, Mr. Van Valen will be a presenter at a Lorman Education seminar in Albuquerque on Intermediate New Mexico Gross Receipts Tax.</News:newsheading>
			<News:newsdescription>Modrall Sperling is pleased to announce that R.E. Thompson has been elected as the President of the firm effective January 14, 2007. Mr. Thompson has been with Modrall Sperling for 25 years and has extensive experience in helping businesses and others with civil litigation involving commercial disputes, products liability, class actions, malpractice, negligence, insurance and nursing homes. He also handles administrative law hearings and most recently served the firm as chairman of the Lobbying Practice Group. "R.E. has considerable experience in management as a former United States Attorney, and has served as the firm's Vice President. He also has demonstrated abilities as a consensus builder, having served previously as a New Mexico State Senator. In addition to being an outstanding lawyer, R.E. has the confidence of the firm's lawyers as a fair, experienced and knowledgeable administrator, and we look forward to working with him as our President," said John Cooney, a former president of the firm.

"With R.E., it is always about the client and how we can serve our clients in the best way possible," added Walter Stern, Modrall Sperling Client Service and Marketing Partner.

"One of the things I have come to appreciate is that we stand on the shoulders of those who came before us and built a great firm. But there is always room for improvement. In addition to expanding our service offerings to meet the needs of our clients and a growing New Mexico legal services market, my goal is to make this firm one of the best places to work for all of our employees," said R.E. Thompson, firm President.

Mr. Thompson succeeds Douglas A. Baker, who has held the position since 2001. Mr. Baker will continue to practice in the firm's Litigation department. "Under Mr. Baker's leadership, the Firm streamlined its organizational structure and decision-making processes, thereby solidifying the firm's position as a leader in providing legal services in New Mexico and the region. Doug assisted the firm in increasing gross revenues and modernizing our technological capabilities," said Art Melendres, Modrall Sperling Executive Committee Member.

Modrall Sperling responds to the needs of national, regional and local businesses and individuals with legal advice, counsel and representation in many areas of the law. Our goal is to provide the best legal services available to our clients, while maintaining a rewarding and challenging practice. To achieve this goal, we strive to provide: (1) the highest quality, cost effective legal services; (2) a broad depth of knowledge, skill and experience; (3) impeccable integrity; and (4) the perspective offered by trusted advisors.

Modrall Sperling is a full-service law firm with offices in Albuquerque and Santa Fe, New Mexico, serving national, regional and local businesses and individuals. With 80 lawyers, Modrall Sperling has a regional and national presence in a number of practice areas, including taxation, natural resources and Indian law.

For additional information on Modrall Sperling, contact Laura Turner or visit www.modrall.com.

Tim Van Valen has been elected to a three year term on the Board of Directors of New Mexico's Association of Commerce and Industry (&quot;ACI&quot;) through 2009. Mr. Van Valen has served on ACI's board since 2001 and chaired the ACI's Taxation Committee for 2003-2005. Mr. Van Valen is also a member of ACI's Economic Development and Legislative Affairs Committees. ACI is New Mexico's recognized affiliate of the U.S. Chamber of Commerce and the National Association of Manufacturers and is New Mexico's statewide business advocate.

Mr. Van Valen completed 2006 revisions to the New Mexico chapters of the American Bar Association's Property Tax Deskbook and also its Sales and Use Tax Deskbook. Mr. Van Valen has served as a regional editor for the Property Tax Deskbook for several years and became its Deputy Editor in Chief in 2005. Work on the 2007 Property Tax Deskbook has begun.

On Friday January 5, 2006, Modrall Sperling Shareholder Tim Van Valen, in his capacity as President of Keep New Mexico Beautiful, presided over New Mexico's 95th Birthday Party in the Capitol Rotunda in Santa Fe, along with New Mexico's First Lady Barbara Richardson, Keep New Mexico Beautiful's Executive Director Sherry Gwynn, and the state's litter control mascot, Dusty Road Runner. Keep New Mexico Beautiful has sponsored the state's birthday party in the Capitol for many years. Keep New Mexico Beautiful is a statewide non-profit organization that promotes waterwise planting and beautification, recycling, litter control, and civic pride through educational materials, outreach events and a grant program. Mr. Van Valen has served on the Board of Keep New Mexico Beautiful since 2001, and its President in 2006 and 2007.

On May 31, 2007 Mr. Van Valen will be making presentation on New Mexico taxation at a seminar for regional accounting firms in Santa Fe, New Mexico. On June, 14, 2007, Mr. Van Valen will be a presenter at a Lorman Education seminar in Albuquerque on Intermediate New Mexico Gross Receipts Tax.</News:newsdescription>
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			<title>Keleher &amp; McLeod, P.A.</title>
			<description>Address :  201 Third Street, N.W.P.O. Box AA, Suite 1200,  Phone : 505-346-4646,  City : Albuquerque</description>
			<link>http://www.judged.com/jdfirmdetail.php?firmid=1249</link>
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			<title>Montgomery &amp; Andrews, Professional Association</title>
			<description>Address :  325 Paseo De PeraltaP.O. Box 2307,  Phone : 505-982-3873,  City : Santa Fe</description>
			<link>http://www.judged.com/jdfirmdetail.php?firmid=1683</link>
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