Gary is a partner with the Tucson law firm Nystedt & Fletcher, PLLC. Gary is both an Attorney and CPA and has practiced law in Tucson for 33 years.  Gary is a Fellow of the American College of Trust and Estate Counsel (ACTEC), where he sits as a member of the Asset Protection and Fiduciary Income Tax Committees. His practice is focused on estate, gift, and income taxation, with a concentration in wealth and estate planning and preservation, tax, trust formation and administration, charitable gift planning, complex business transactions and trust, probate, and select commercial litigation, including mediation, alternative dispute resolution and representation before state and federal courts and administrative agencies.  Gary received both his undergraduate (BSBA, with High Distinction, Accounting, 1985) and graduate (JD, Cum Laude, 1989) degrees from the University of Arizona, where he was published member of the Arizona Law Review and subsequently served as a Note and Comment Editor on the Editorial Board.  He served as a legislative intern for the Arizona House of Representatives Ways and Means Committee between undergrad and law school (Spring, 1986).  Gary has served on the Board of Directors of Casa de los Ninos for the past 17 years and served as President of the Casa de los Ninos Foundation from 2008 to 2015.  Gary was a member the Arizona State Bar Probate and Trust Executive Council from 2013 through 2019, where he served as Treasurer and was active on the Council’s subcommittee advocating for Probate and Trust Section concerns regarding the legislation recently enacted as the Arizona Limited Liability Company Act. Gary has recently been a frequent speaker on the Corporate Transparency Act before ACTEC and other professional organizations. Gary’s leisure time (when not speaking on the CTA) is spent with family including his wife, three children ranging in age from 29 to 12 (yes, you read that correctly) and one grandchild.