Matthew L. Walters

Shareholder | E: | P: 208-343-5454 |

Matt is an effective, strategic, and solution-oriented attorney who has been an integral part of the Elam & Burke team for nearly two decades. He joined the firm in 2003, and in 2009 he became a shareholder and has served on the firm’s Executive Committee for 15 years. Matt is currently serving, for a second time, as the firm’s Managing Director.

Born and raised in Montana, Matt learned the value of hard work at a young age where he spent much of his childhood working on a farm. His upbringing instilled in him a strong work ethic and tireless approach to problem-solving.

While Matt’s primary focus is on litigation, he also frequently assists clients with transactional issues. His areas of litigation expertise include employment law, fiduciary and probate disputes, and ski industry litigation. He also has substantial experience in product liability, first-party bad faith, and complex commercial litigation.

Matt believes communication is key to building trust with his clients and ensures that his clients are fully informed and understand the details of their cases.

He also brings a competitive spirit to the table that sets him apart from other attorneys, and he approaches each case with a tactical mindset and a determination to obtain the best possible result.

His ability to think on his feet, stay calm under pressure, and adapt to changing circumstances makes him an invaluable asset to his clients.

When he’s not tackling legal issues, Matt enjoys spending time with his wife and three daughters. His daughters are active in sports, including soccer, track, and basketball, and he enjoys keeping busy with Timberline athletics during his downtime.



  • University of Idaho, J.D. 2002
  • University of Mary; University of Montana, B.A. Sociology, cum laude 1999

Bar Admissions

  • Idaho State Courts
  • Montana State and Federal Courts


  • Idaho State Bar (Employment and Labor Law Section)
  • Idaho Association of Defense Counsel
  • Federation of Defense & Corporate Counsel
  • Association of Ski Defense Attorneys
  • Association of Defense Trial Attorneys


  • Best Lawyers 2023
  • Best Lawyers “Lawyer of the Year” 2022
  • Super Lawyers: 2018 – 2022