Stephen Martin practices law in his hometown of Idaho Falls, Idaho, with Martin & Eskelson, PLLC. His practice centers on estate and business planning. Mr. Martin is a past chairman of the Estate and Gift Tax Committee of The American College of Trust and Estate Counsel and a Past Chair of the Estate and Gift Tax Committee of the Section of Taxation of the American Bar Association. He is a past regent of the American College of Trust and Estate Counsel. He has been active in real estate development for over 25 years. He has owned an interest in and for about ten years had principal management and financial responsibility of the operation of a 3,000 acre grain farm.