Michael D. Martin, LLD

Attorney at Law – Retired
 Martin & Stilwell, LLP
 1400 Woodloch Forest Drive, Suite 590
 The Woodlands, Texas 77380

Phone: 281-419-6200
Fax: 281-419-0250
Email:  mdmartinpc@gmail.com
Web: www.mslawfirmllp.com

Michael Martin, Board Certified in Estate Planning and Probate by the Texas Board of Legal Specialization, is an ardent advocate for social enterprise investing. His national speaking engagements on the topic include: The L3C & The Arts; How The New L3C Business Structure Could Revolutionize Arts Support, a presentation with the Cultural Strategies Initiative at the 3LD Art & Technology Center, NYC (March 2012); The L3C A to Z, the L3C Legal Structure, For-profit LLC’s With A Non-Profit Purpose, at the Americans for Community Development (ACD) Inaugural Annual Conference (2011); Cutting Edge Charitable Planning Strategies and Creative Applications for Charitable Entities, at the State Bar of Texas’ Advanced Estate Planning Strategies Course (2011); and Creative Applications for Charitable EntitiesIncluding For-profit LLCs With a Non-profit Purpose, at the State Bar of Texas, 34th Annual Advanced Estate Planning Course (2010). He is currently working with ACD to pass L3C legislation in Texas, and is actively lobbying for passage of the Philanthropic Facilitation Act, by Congress, while co-authoring a book on the L3C with its creator, Robert Lang. Since January of 1991, Michael has provided legal, financial and tax counsel to affluent families with closely held businesses, including tax, trust, estate and financial planning, as well as probate matters. Michael also advises wealthy families on sophisticated charitable planning strategies, including the formation, operation and maintenance of private foundations. Michael is licensed to Practice in all State Courts and the Texas Supreme Court as well as the U.S. Tax Court and the U.S. Supreme Court. He was counsel of record, along with colleagues Carol Cantrell and Dr. Peter Rubin, in Knight v. Commissioner of Internal Revenue, 128 S. Ct. 782 (2008), relating to the deductibility of investment advisory fees by trustees of non-grantor trusts. He earned a Bachelor of Journalism from the University of Texas at Austin 1973), and his J.D. from South Texas College of Law (1979). He continued post-graduate studies in Estate Planning at The American University in Bryn Mawhr, PA (1989-1994) and has published and authored numerous Continuing Legal Education presentations.