Thomas N. Long was born in and is a life-long resident of Wyoming. He received a B.A. degree in economics with high honors from the University of Wyoming in 1972 and his law degree from Harvard Law School in 1976. Mr. Long was adjunct professor for estate and gift taxation at the University of Wyoming School of Law in 1982.

Mr. Long was one of the primary draftsman of the Wyoming Business Corporation Act of 1991, the Wyoming Close Corporation Act, and the Wyoming Management Stability Act.

Mr. Long also drafted the 1995 amendments to the Wyoming Limited Liability Company Act and the Wyoming Uniform Limited Partnership Act. He also drafted the Wyoming Statutory Trust Act, which created a type of business trust entity within Wyoming in 1995.

Mr. Long has published materials in the Painter Close Corporation volumes, has submitted limited liability company materials to Nichols Cyclopedia, and has lectured at local and national seminars on business and taxation topics.

Mr. Long is a fellow of the American College of Trust and Estate Counsel, a fellow of the American College of Tax Counsel (a group limited to the top 500 tax attorneys in the United States), and a member of the Business and Real Property, Probate and Trust Law sections of the ABA.

Mr. Long founded the Southeast Wyoming Estate Planning Council in 1978 and acted as its first president. Mr. Long is a member of the Phi Beta Kappa honor society.

Mr. Long has extensive experience in estate planning, probate and trust administration, guardianships and conservatorships, business planning, tax law, contract law and litigation.

Mr. Long has been admitted to practice before the U.S. Tax Court, and represents the Wyoming State Bar in front of the Stakeholder Liaison Division of the Internal Revenue Service.