Kristy L. Buckley Shareholder
Direct Line 406.404.3842

People who know me will tell you that I began reading the Internal Revenue Code at a young age and that spreadsheets and pivot tables bring me joy. I am unequivocally passionate about tax law. In my niche  practice of Employee Benefits Law, I enjoy helping employers and associations develop cutting edge techniques to reward employees while taking advantage of tax benefits or avoiding penalties. Benefits Law is one of the few areas where two taxpayers can achieve favorable tax results, which I affectionately call “tax nirvana.”

My career has its roots in banking, including a brief period at a local branch office of the Federal Reserve. I have been uniquely shaped by my time as an accountant, in which I had the opportunity to audit Fortune 500 companies and large non-profit organizations like the Bill and Melinda Gates Foundation. However, 17 years of my career have been in tax law and employee benefits at a large regional firm. I founded Buckley Maxwell Dixon Dolezal with other talented benefits attorneys to focus, singularly, on clients.

I am admitted to the bar in Montana, Wyoming, Florida, U.S. District Court, and U.S. Tax Court. My undergraduate education is from Montana State University, with dual degrees in Business & Accounting and Sociology & Legal Studies. I then earned my Master of Professional Accountancy from MSU and passed the CPA exam. I moved to Florida for law school, earning both my J.D. and a Master of Laws in Taxation from the University of Miami School of Law.

I grew up in Helena and now live in Bozeman with my husband and our two sons. We enjoy spending time in the unparalleled Montana outdoors, typically fishing on a lake or exploring the mountains.

Education
LL.M. in Taxation, University of Miami School of Law
J.D., University of Miami School of Law
Master of Professional Accountancy, Montana State University
B.S. in Business and Accounting, Montana State University
B.S. in Sociology/Legal Studies, Montana State University

Bar Admissions
Montana
Wyoming
Florida
U.S. District Court, District of Montana
U.S. Tax Court

  • TE/GE Council (Member 2015-Present; Pacific Coast Vice President 2018-2022; Pacific Coast President 2023-Present; National Chair 2022-2023)
  • Joint Committee on Employee Benefits, ABA Tax Section (2008-Present; Co-Vice Chair Health and Welfare Subcommittee 2023-Present)
  • ABA Tax Law Section Member (2006-Present)
  • ABA Health Law Section Member (2006-Present)
  • American Health Lawyers Association (2011-Present)
  • Society for Human Resources Management (2008-Present)
  • State Bar of Montana, Health Law Section (Member 2011-present; Board/Council 2013-2018)
  • State Bar of Montana, BETTR Law Section (Member 2008-2023; Secretary, 2008-2012)
  • National Center for Employee Ownership (2011-2016)
  • Western Pension & Benefits Conference – Montana Chapter (2007-2010)
  • Leadership Montana, Class of 2016
  • Bozeman Noon Rotary Club (Member 2016-2022; President 2021-2022; Board 2018-2022)
  • Family Promise of Gallatin Valley, Board (2016)
  • Bozeman Sunrise Estate Planners Group (2006-2011)
  • Gallatin County Bar Association Member (2006-Present)
  • ABA Fall Tax Meeting, Reproductive Health Care Privacy Rule under HIPAA, Speaker (September 26, 2024)
  • TE/GE Annual Meeting, IRS Practitioner’s Panel, Moderator, Washington DC (February 23, 2024)
  • ABA Virtual Fall Tax Section Meeting, Post-Dobbs Panelist (October 18, 2023)
  • Institute for Applied Management & Law, Certificate in Employee Benefits, Faculty, Las Vegas (October 12, 2023)
  • ABA Health and Welfare National Institute, Speaker, Washington DC (October 2-3, 2023)
  • ABA Tax Meeting, COVID’s Emergency Exit, Panelist, Washington DC (May 5, 2023)
  • TE/GE Annual Meeting, Event Chair and Moderator for DOL Opening Remarks and IRS Opening Remarks, Washington DC (February 23-24, 2023)
  • ABA Fall Tax Meeting, Health and Welfare Plans, Panelist, Dallas (October 14, 2022)
  • TE/GE Annual Meeting, EBSA Practitioner Panel, Moderator (February 24, 2022)
  • TE/GE Annual Meeting, Employment Law Terminology, Moderator (February 25, 2021)
  • TE/GE Annual Meeting, News from Employee Plans Director, Moderator, Washington DC (February 28, 2020)
  • TE/GE Pacific Coast Meeting, Co-Organizer and Moderator, Newport Beach (October 18, 2019)
  • TE/GE Council Annual Meeting, Ask the Regulators about Reporting and Prohibited Transactions, Moderator, Washington DC (February 21, 2019)
  • TE/GE Great Lakes Meeting, Voluntary Compliance, Speaker, Chicago (July 20, 2018)
  • TE/GE Council Annual Meeting, Practitioner Panel, Moderator, Baltimore (February 23, 2018)
  • Montana Employee Benefits Leadership Forum, Speaker (October 12, 2017)
  • State Bar of Montana, Blow by Blow on the ACA, Speaker (September 21, 2017)
  • TE/GE Council Annual Meeting, MEWAs, VEBAs, and ERISA Trust Requirements, Speaker, Baltimore (February 23, 2017)
  • Montana Commissioner of Securities and Insurance, Penny Money Matters for Montana Women, Panelist (August 23, 2016)
  • Montana Commissioner of Securities and Insurance, Penny Money Matters for Montana Women, Panelist (June 28, 2016)
  • Montana Employment Law Webinar, Speaker (April 22, 2016)
  • Private Client, ACA Reporting Requirements: Preparation for Small Employers, Speaker (July 15, 2015)
  • Private Client, ACA Reporting Requirements: Preparation for Large Employers, Speaker (July 15, 2015)
  • State Bar of Montana, Health Legislation CLE, Speaker (June 2, 2015)
  • The Affordable Care Act: Preparation for Tax Lawyers, Speaker (January 8, 2015)
  • State Bar of Montana Annual Meeting, The Affordable Care Act: Preparation for Small Employers, Speaker (September 26, 2014)
  • Montana Funeral Directors Association, The Affordable Care Act: Preparation for Small Employers, Speaker (June 23, 2014)
  • Yellowstone Area Bar Association, The Affordable Care Act: Preparation for Lawyers, Speaker (April 25, 2014)
  • Associated Employers of Montana, The Affordable Care Act: Preparation for Employers, Speaker (April 24, 2014)
  • Montana Hospital Association Annual Meeting, Employer Play or Pay – Get the Most out of the Enforcement Delay, Speaker (September 26, 2013)
  • State Bar of Montana Annual Meeting, Health Care Law Hot Topics CLE, Panelist (September 18, 2013)
  • Missoula MT Chamber of Commerce, Health Care Forum, Patient Protection and Affordable Care Act – Are you Ready?, Panelist (June 17, 2013)
  • Associated Employers of Montana, Health Care Reform: Preparation for Employers, Speaker (April 17, 2013)
  • Health Care Reform Preparation for Employers – Employer Play or Pay The Basics Plus New Rules & New Hurdles, Speaker (March 28, 2013)
  • Independent Insurance Agents Convention, Health Care Reform, Speaker (July 18, 2012)
  • Associated Employers of Montana, Employee Benefits Hot Topics, Speaker (July 8, 2012)
  • SECURE Act Montana Lawyer, February 2020
  • AHCA: What Employers Need to Know Employee Benefits Newsletter, May 2017
  • ACA: Under the Knife (Part 2) Montana Lawyer, March 2017
  • ACA: Under the Knife (Part 1) Montana Lawyer, February 2017
  • Injunction Block ACA Nondiscrimination Rule Employee Benefits Newsletter, January 2017
  • President Trump ACA Executive Order Employee Benefits Newsletter, January 2017
  • Affordable Care Act Reporting Delayed Employee Benefits Newsletter, November 2016
  • Long Awaited 457 Proposed Regulations! Employee Benefits Newsletter, June 2016
  • Critical New Developments for Employment Law and Employee Benefits Newsletter, May 2016 
  • ACA – End of Year News, Some Delays Employee Benefits Newsletter, December 2015 
  • U.S. Supreme Court on ACA: King v. Burwell Employee Benefits Newsletter, June 2015 
  • Hot off the Press – New ACA Reporting Forms!  Employee Benefits Newsletter, February 2015 
  • Setting the ACA Record Straight Employee Benefits Newsletter, December 2014 
  • Tiers of the Sun: Montana Multi-Tier Pass-Through Entity Apportionment Developments Tax Newsletter, Summer 2014 (co-author)
  • ACA Update Where Are We Now Montana Lawyer, February 2014 (Winner, Frank Haswell Award)
  • Fees Due Next Week…For Health Care Reforms Employee Benefits Newsletter, July 2013 
  • 401(k) Plan Designs Employee Benefits Newsletter, August 2012 
  • 2012 SBC Requirements Employee Benefits Newsletter, August 2012 
  • Newsflash! Health Care Reform Decision Employee Benefits Newsletter, June 2012 
  • Health Care Tax Credit Employee Benefits Newsletter, March 2012 
  • Tax Shelter Information and How the Confidentiality Rule Protects Clients: The Relevance of Recent Changes to ABA Model Rule of Professional Conduct 1.6 University of Miami Business Law Review, Fall/Winter 2004