Generated by All in One SEO Pro v4.9.10, this is an llms.txt file, used by LLMs to index the site. # SommerUdall.com Zealously advocate for our clients ## Sitemaps - [XML Sitemap](https://www.sommerudall.com/sitemap.xml): Contains all public & indexable URLs for this website. ## Pages - [Gary J. Coffin, Associate](https://www.sommerudall.com/professionals/gary-j-coffin/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: History Prior to entering private practice, Gary J. Coffin served as a Community Prosecutor with the Bernalillo County District Attorney’s Office, where he oversaw implementation of a $1,000,000 Department of Justice Community-Based Crime Reduction Grant in Albuquerque’s International District. In that role, he worked closely with law enforcement, community leaders, - [Professionals](https://www.sommerudall.com/professionals/) - [Jack N. Hardwick, Partner](https://www.sommerudall.com/professionals/jack-n-hardwick/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Civil litigation including construction, real estate, contract, probate, personal injury and insurance litigation Employment law and litigation Commercial litigation Arbitration; Banking With Sommer Udall Law Firm Since 1984 Education J.D., University of New Mexico Law School, 1984 B.A., University of New Mexico, 1978 Bar Admissions New Mexico Supreme - [Theo A. Aufrichtig](https://www.sommerudall.com/professionals/theo-a-aufrichtig/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: With Sommer Udall Law Firm Since 2024 Education J.D., Arizona State University Sandra Day O'Connor College of Law, 2022 B.A., University of New Mexico - Political Science and German, 2018 Bar Admissions State Bar of Arizona, 2023 State Bar of New Mexico, 2024 Recognitions Fred Harris Congressional Intern UNM College - [Robert P. Worcester, Retired](https://www.sommerudall.com/professionals/robert-p-worcester/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Estate Planning - Trusts and Estates Probate Real Estate Corporations With Sommer Udall Law Firm Since October 1, 2012 Education LLM, New York University, 1973 J.D., University of Texas, 1972 BA, University of Illinois, 1968 Bar Admissions State of New Mexico Practicing Law Since 1973 Professional Associations and - [Lisa G. Adelman, Retired](https://www.sommerudall.com/professionals/lisa-g-adelman/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Real Estate Corporations Commercial Business Matters With Sommer Udall Law Firm Since 2014 Education St. Mary’s University, School of Law, San Antonio, Texas, Doctor of Jurisprudence, May 1992 B.B.A. (Finance, International BusinessUniversity of Texas, Austin, Texas, 1989 New York University – Summer 1988 University of California, San Diego, - [Kenneth Bateman, Retired](https://www.sommerudall.com/professionals/frank-k-bateman/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Estate Planning Probate and Trust Administration Special Needs Trusts Formation and Administration of Private Foundations With Sommer Udall Law Firm Since 2016 Experience Kenneth concentrates his practice in Estate Planning, Probate and Trust Administration, and Special Needs Trusts. In addition, advises clients in the formation and administration of - [Janet McL. McKay, Retired](https://www.sommerudall.com/professionals/janet-mckay/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Commercial and Residential Real Estate Transactions Sales and Purchases of Businesses Business and Commercial Transactions Estate Planning. With Sommer Udall Law Firm Since 2012 Education J.D., University of New Mexico, magna cum laude, 1978 B.A., Smith College Bar Admissions State of New Mexico; State of Washington, U.S. Court - [Trusts](https://www.sommerudall.com/practice-areas/trusts/) - Trusts The lawyers in the Wills and Trusts group specialize in protecting our client’s health and property while the clients are alive while helping to prepare a road-map for distribution of property upon death. No planning job is too large or too small for the group. Sensitive family relationships are given special attention. The firm - [Probate](https://www.sommerudall.com/practice-areas/probate/) - Probate The attorneys practicing in the probate group help interested heirs and beneficiaries to transfer assets out of the name of the deceased person into the names of the heirs, beneficiaries or trusts as directed by the Will or Trust of the deceased person, or, if none, then, as provided by law. Will and trust - [Estate Planning](https://www.sommerudall.com/practice-areas/estate-planning/) - Estate Planning The attorneys in this practice area help with planning for the future when a loved one passes, such as preparing wills, trust, and other estate planning documents governing assets and specifying final wishes. They also assist clients with wealth management and asset protection, obtaining life insurance to pay for the payment of estate - [Business Law](https://www.sommerudall.com/practice-areas/business-transactons/) - Business law The attorneys in this practice group help clients identify the most desirable organizational form, and provide assistance with entity formation and corporate governance issues for corporations, general partnerships, limited partnerships and limited liability companies and sole proprietorships. They assist clients in dealing with complex employer and employee relationship issues. They also review and assist with trademarks, tradenames, licensing, buy and - [Kurt A. Sommer, Managing Partner](https://www.sommerudall.com/professionals/kurt-a-sommer/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Taxation (state and federal) Estate Planning Trusts Corporations Real Estate Trust and Estate and Tax Litigation With Sommer Udall Law Firm Since 1984 Education J.D., University of New Mexico, 1984 A.B., Georgetown University, magna cum laude Bar Admissions State of New Mexico Practicing Law Since 1984 Professional Associations - [Brandon M. Church](https://www.sommerudall.com/professionals/brandon-m-church/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: With Sommer Udall Law Firm Since 2023 Education J.D., University of California, Hastings College of the Law, 2021 B.A., cum laude, University of California, Los Angeles - Political Science, 2016 Bar Admissions State Bar of New Mexico, 2023 Recognitions Equal Justice America Fellow (2019) UCLA Dean’s List (2013-2014) Interests and - [Real Estate](https://www.sommerudall.com/practice-areas/real-estate/) - Real Estate The attorneys in the real estate group specialize in high-end residential, ranch and commercial real estate and financing transactions including working with the Office of the State Engineer; private and government rights and reservations; Native American pueblo, Spanish and Mexico land grants and patents; wind farms; city and county land use and zoning intricacies. Attorneys - [Entity Law](https://www.sommerudall.com/practice-areas/entity-law/) - Entity Law The are of law that deals with any association, corporation, partnership, proprietorship, trust, or individual that has legal standing in the eyes of law. Attorneys practicing in this area: Kurt A. Sommer Bradley M. Odegard Brandon M. Church Lisa Adelman Related Areas Employment Employee Benefits Executive Compensation Planning Trademark, Copyright and Licensing Securities Law Contract Law Charitable - [Contact](https://www.sommerudall.com/contact/) - Address: 2000 Old Pecos Trail Santa Fe, NM 87505 Phone: 505.982.4676 Fax: 505.988.7029 Email - [Health Care Law](https://www.sommerudall.com/practice-areas/health-care-law/) - Health Care Law This area of law focuses on the rules that govern the health care industry. These laws apply to hospitals, hospital systems, public insurers, private insurers, drug companies, health care device manufacturers, and health care practitioners treating patients. - [Constitutional Law](https://www.sommerudall.com/practice-areas/constitutional-law/) - Constitutional Law Constitutional Law deals with the body of law derived from the United States Constitution and the constitution of the various states, including the New Mexico Constitution. Typically, the practice of Constitutional Law focuses on disputes that involve a constitutional provision that restricts the government’s powers or guarantees a right. - [Administrative Law](https://www.sommerudall.com/practice-areas/administrative-law/) - Administrative Law Administrative Law deals with the law governing the organization and operation of administrative agencies. Typically, the practice of Administrative Law focuses on disputes over agency rulemaking or actions taken by an agency. Attorneys practicing in this area: Cullen Hallmark - [B. Cullen Hallmark, Partner](https://www.sommerudall.com/professionals/b-cullen-hallmark/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Probate and Trust Administration General Civil Trial Practice Land Title Litigation Real Estate and Commercial Transactions Estate Planning Construction Law With Sommer Sutin Law Firm Since 2015 Education St. John's College (Santa Fe, NM), B.A., 1980 University of Texas at El Paso (non-degree studies in math and physics - [About](https://www.sommerudall.com/about/) - Sommer Udall Law Firm was founded in 1953 by Joseph A. Sommer, who formed a partnership with Tom F. McKenna, under the name of McKenna & Sommer. The firm established itself as one of the preeminent law firms in Northern New Mexico, and its reputation has only been enhanced over the decades. The practice area - [Location on Old Pecos Trail](https://www.sommerudall.com/location/) - Lots of Parking! Entrance on north side of building - [Insurance](https://www.sommerudall.com/practice-areas/insurance/) - Insurance The area of law that deals with insurance and insurance carriers. Insurance is coverage by contract whereby for an agreed payment of a premium one party agrees to indemnify or guarantee another against loss by a specified contingency or loss. Attorneys practicing in this area: Eric M. Sommer Jack N. Hardwick Related Area Title - [Construction](https://www.sommerudall.com/practice-areas/construction/) - Construction Law The area of law that deals with all legal issues relating to the construction process from land acquisition and project financing to post-construction claims, settlement, and lien foreclosures. Attorneys practicing in this area: Jack Hardwick Eric Sommer B. Cullen Hallmark - [Commercial Law](https://www.sommerudall.com/practice-areas/commercial-law/) - Commercial Law The attorneys in this area of law handle laws that govern the broad areas of business, commerce, contracts, commercial agreements, and consumer transactions. Commercial law regulates corporate contracts, hiring practices, and the manufacturing and sales of consumer goods. Attorneys practicing in this area: Kurt A. Sommer Bradley M. Odegard Lisa Adelman Related Area - [Banking](https://www.sommerudall.com/practice-areas/banking/) - Banking The area of law that deals with State and Federal laws pertaining to the regulation of banks and financial institutions including establishment of the institutions, day-to-day operations, and banking including electronic and international banking. Additionally, banking generally consists of assisting with the preparation of loan documentation and advice regarding such documentation. We also enforce - [Litigation and Appellate Practice](https://www.sommerudall.com/practice-areas/litigation-and-appellate-practice/) - Litigation and Appellate Practice The attorneys in the Litigation and Appellate Practice group specialize in protecting, supporting, and vindicating the business, transactional, and personal interests of our clients. They are highly experienced in litigating both plaintiffs’ and defendants’ claims in New Mexico’s state and federal courts. The practice tends to focus on commercial and real - [General Civil Practice](https://www.sommerudall.com/practice-areas/general-civil-practice/) - General Civil Practice General civil law may cover contract formation, civil disputes, general commercial litigation, and general business advice related to transactions. Attorneys practicing in this area: Eric M. Sommer Kurt A. Sommer Jack Hardwick B. Cullen Hallmark Lisa Adelman Bradley M. Odegard - [Tax Law](https://www.sommerudall.com/practice-areas/tax-law/) - Tax Law The attorneys in this practice area are experienced in dealing with sophisticated estate, income and gross receipts tax issues, including government audits, at both federal and state levels. We also are prepared to file refund actions in federal and state courts for taxes or to defend against erroneous assessments in Tax Court. Attorneys - [Bradley M. Odegard, Partner](https://www.sommerudall.com/professionals/bradley-m-odegard-partner/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Taxation (state and federal) Estate Planning Trusts Trust and Estate and Tax Litigation Business Formation and Planning Tax Controversies and Tax litigation With Sommer Udall Law Firm Since 2022 Education J.D., University of New Mexico, 2020 B.S., University of Arizona, 1979 Bar Admissions State of New Mexico Practicing - [Recognition](https://www.sommerudall.com/recognition/) - • Sommer Udall Sutin named “Top Ranked Law Firm” by Martindale-Hubbell • Super Lawyers (Estate Planning & Probate) — Kurt A. Sommer • Super Lawyers (General, Civil & Construction Litigation) – Eric M. Sommer • Best Lawyers in America for Trusts and Estates – Kurt A. Sommer • Listed in Chambers High Net Worth Advisors - [Eric M. Sommer, Partner](https://www.sommerudall.com/professionals/eric-m-sommer/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Construction Litigation; Banking Real Estate Litigation Trial Generalist (includes probate and trust, insurance, personal injury defense, product liability defense, and commercial and contract litigation) Mediation & Arbitration With Sommer Udall Law Firm Since 1982 Experience In his thirty eight years of practice, Eric has developed significant mediation, arbitration, - [Mark Kriendler Nelson, Partner](https://www.sommerudall.com/professionals/mark-kriendler-nelson/) - Phone: 505-982-4676 Fax: 505-988-7029 Vcard: Practice Areas Estate Planning Probate Art and Intellectual Property Law Nonprofit Organizations and Charitable Giving Taxation With Sommer Udall Law Firm Since 2007 Education J.D., Columbia University School of Law, 1995 B.A., Brown University, Phi Beta Kappa, magna cum laude, 1990 Bar Admissions State of New York, State of New - [Practice Areas](https://www.sommerudall.com/practice-areas/) - The practice areas of Sommer Udall has evolved from general civil law serving Northern New Mexico to a practice serving clients in a variety of areas throughout New Mexico. The firm represents a variety of businesses, individuals and banking institutions. Sommer Udall attorneys practice in both federal and state courts and before administrative agencies of - [Mediation](https://www.sommerudall.com/practice-areas/mediation/) - Mediation The attorneys in the Mediation and Arbitration group specialize in assisting litigants in resolving a wide range of disputes. Kim Udall devotes his entire practice to mediation and arbitration. Mr. Udall is one of the most highly regarded and experienced mediators in the state. Eric Sommer devotes a substantial portion of his practice to mediation - [Arbitration](https://www.sommerudall.com/practice-areas/arbitration/) - Arbitration Arbitration is one of the two most common methods of Alternative Dispute Resolution (ADR), with Mediation being the other. The Arbitrator essentially is a hired judge or one of three hired professionals retained to decide a dispute between parties. Arbitration is the process by which an experienced legal professional hears a dispute and decides the dispute. Attorneys practicing in this area: - [Online Payments](https://www.sommerudall.com/online-payments/) - Payments can be made by using one of these two buttons - [Notices](https://www.sommerudall.com/about/notices/) - ESTATE TAX PLANNING UPDATE April 1, 2013 We are writing to update our estate planning clients about recent developments in the federal estate, gift, and generation-skipping transfer tax laws which may affect your estate plan. Due to the large number of our clients we want to reach, please excuse this impersonal letter. If you have