Gregory E. Martin

BIOGRAPHY

Gregory E. Martin is a partner in the Estate Planning and Probate Section at Kelly Hart, providing comprehensive estate planning
services to a wide range of clients. He brings extensive experience in estate planning, probate, and corporate governance, excelling in
areas such as business and trust formation, trust management, and estate probate.

Prior to joining Kelly Hart, Mr. Martin was a shareholder at Stubbeman, McRae, Sealy, Laughlin & Browder, Inc. in Midland, Texas.
There, he advised individuals on their estate plans and executors and estate administrators on probate matters and asset distributions.

He is Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization.

EXPERIENCE AND HIGHLIGHTS

• Drafted wills, powers of attorney, trust agreements, and deeds
• Drafted and filed gift tax returns (IRS Form 709) and estate tax returns (IRS Form 706)
• Created family settlement agreements, estate distribution agreements, and trust funding agreements
• Drafted petitons and decanting documents for the modification of irrevocable trusts
• Developed and filed applications for estate administration and heirship determinations
• Collaborated with executors and estate administrators to effectively navigate the probate process

AFFILIATIONS

• Board Certified in Estate Planning and Probate Law by the Texas Board of Legal Specialization, 2021-present
• Tarrant County Bar Association
• Midland Odessa Business and Estate Council (MOBEC)
  • President: 2023-2025
  • Vice President: 2022-2023
• Rocky Mountain Fellows Institute of the American College of Trust and Estate Counsel, Member, 2024
• Real Estate Probate, and Trust Law Section, State Bar of Texas Leadership Academy, 2018-2019
• El Paso Estate Planning Council
  • President, 2018-2019
  • Vice President, 2017-2018
  • Secretary, 2016-2017
  • Board of Directors, 2015-2019
• El Paso Holocaust Museum, Board, 2016-2019
• Leadership El Paso, Class 39, 2017
• Big Brothers-Big Sisters of El Paso, Board, 2013-2017

EDUCATION

• SMU Dedman School of Law, LL.M in Taxation, 2020
• Texas Tech University School of Law, J.D., magna cum laude, 2011
  • Dean’s List
  • CALI Award for Highest Score: Professional Responsibility
  • Jurisprudence Award for Second Highest Score
    • Corporate Taxation
    • Criminal Law
    • Estate and Gift Taxation
    • Low Income Tax Clinic
    • Marital Property
• Trinity University, B.A., 2006

ADMISSIONS

• State Bar of Texas, 2011
• State Bar of New Mexico, 2012

SPEECHES & PUBLICATIONS

• Author and Speaker, Entity Creation and Ongoing Maintenance, TexasBar CLE 36th Annual Estate Planning and Probate Drafting, October 2025
• Author and Speaker, Corporate Housekeeping for Trust and Estate Attorneys, State Bar of Texas, 49th Annual Intermediate Estate Planning and Probate, 2025
• Author and Speaker, Tax Law Update, Texas Tech School of Law, 17th Annual Estate Planning and Community Property Law Journal CLE & Expo, 2025
• Author and Speaker, Art of the Disclaimer, San Antonio Estate Planners Council, 2024
• Author and Speaker, Art of the Disclaimer, New Mexico State Bar Foundation, 2024 Probate Law Institute, Webcast, 2024
• Author and Speaker, Probate Brings New Burdens: Looking Through the Lens of the SS of a Blended Family, Midland County Bar Association, 2024
• Author and Speaker, Art of the Disclaimer, 32nd Annual Estate Planning Institute Hosted by the Community Foundation of Southern New Mexico, 2024
• Author and Speaker, Art of the Disclaimer, Midland College, Estate Planning Update, 2024
• Author and Speaker, Tax Issues in Probate Administration, National Business Institute’s New Mexico Probate and Trust Administration Webinar, 2024
• Author and Speaker, Trust Taxation Issues, National Business Institute’s New Mexico Probate and Trust Administration Webinar, 2024
• Author and Speaker, Estate Planning & Probate Considerations for Energy & Business Owners, 2023 Whitley Penn Energy Conference-Permian Basin, 2023
• Author and Speaker, Mechanics of Charitable Giving, Texas Tech School of Law, 16th Annual Estate Planning and Community Property Law Journal CLE & Expo, 2024
• Author and Speaker, What Estate Planners Should Know About Lending and Collections Laws, State Bar of Texas 47th Annual Advanced Estate Planning and Probate, 2023
• Speaker, Income, Estate and Gift Taxes, UTEP Woman’s Auxiliary 56th Annual Estate Planning for Women, Webcast, 2023
• Author and Speaker, Considerations When Making Planned Gifts to Charity, 30th Anniversary Estate Planning Institute Hosted by Community Foundation of Southern New Mexico, 2022
• Author and Speaker, Considerations When Making Planned Gifts to Charity, Midland College Estate Planning Update, 2022
• Author and Speaker, 199A-More Tahn Just a Formula, State Bar of Texas 40th Annual Tax Law 2022: Practicing Tax Law in Uncertain Times, Webcast, 2022
• Author and Speaker, S Stock, State Bar of Texas 46th Annual Advanced Estate Planning and Probate, 2022
• Author and Co-Speaker, What to Discuss When your Client Wants to Make Charitable Gifts, State Bar of Teas, Intermediate Estate Planning, 2022
• Co-Author and Panelist, Getting Back on Track-What to Do When Best-Laid Estate Plans Get Derailed, State Bar of Texas 28th Annual Advanced Estate Planning Strategies, 2022
• Author and Speaker, Choice of Entity, Texas Tech University School of Law 14th Annual Planning and Community Property Law Journal CLE & Expo, 2022
• Author and Speaker, Back to the Basics, Midland Odessa Business and Estate Council, 2022
• Author and Speaker, Choice of Entity, State Bar of Texas 45th Annual Advanced Estate Planning and Probate, Webcast, 2021
• Author and Speaker, 199A: More Than Just a Formula, State Bar of Texas 43rd Annual Advanced Estate Planning and Probate Course, 2019
• Author and Speaker, Tax Cuts and Jobs Act H.R. 1 (Pub. L. No. 115-97), Community Foundation of Southern New Mexico 26th Annual Estate Planning Institute, 2018
• Author and Speaker, Probate-The Hard Way, State Bar of Texas Paralegal Division District 16-Spring CLE Brush Up, 2017
• Speaker, Transfer Taxes in Estate Planning, UTEP Women’s Auxiliary 2016 Estate Planning Conference for Women, 2016
• Speaker, Legal Aspects of Estate Planning, UTEP Women’s Auxiliary 2015 Estate Planning Conference for Women, 2015
• Author and Speaker, Dealing with Spouse’s Elective Shares, National Business Institute’s the Probate Process from Start to Finish Seminar, 2015
• Author and Speaker, Closing the Estate, National Business Institute’s the Probate Process from Start to Finish Seminar, 2015
• Author and Speaker, Estate Planner or Income Tax Planner? Aftermath of the American Taxpayer Relief Act of 2012, Community Foundation of Southern New Mexico 22nd Annual Estate Planning Institute, 2014
• Author and Speaker, Closing the Estate, National Business Institute’s the Probate Process from Start to Finish for Paralegals Seminar, 2014
• Author and Speaker, How to Comply Under State Law, National Business Institute’s Limited Liabilities Companies Seminar, 2014
• Author and Speaker, Creating Practical Operating Procedures, National Business Institute’s Limited Liabilities Companies Seminar, 2014