- B.B.A., University of Iowa, 1987 With High Distinction
- M.A., University of Iowa, 1990
- J.D., University of Iowa, 1990 With Distinction, Phi Delta Phi. Managing Editor, Journal of Corporation Law, 1989-90.
Bar Memberships
- Iowa - 1990
- Missouri - 1990
Publications
- Taxation of Terminations, Settlements and Judgments
- Estate Tax Planning for Persons with Health Challenges
- "Digging the Gold Out of Family Farm Corporations",
- "2008 ISBA Fall Traveling Seminar: Estate Planning for Landowners",
- "Drafting Estate Planning Documents and Living Wills",
Memberships
Fellow of the American College of Trust and Estate Counsel. Polk County, Iowa State (Chair, Taxation Section, 2008-2009; Member, Sections on Agricultural Law; Corporate, Banking and Business Law; Corporate Counsel) and American (Member, Section on Real Property, Probate and Trust; Taxation) Bar Associations.
Seminar Presentations
Helping Your Client Choose the Best Entity Option, National Business Institute Seminar, Des Moines, Iowa, March 6, 2009.
Digging the Gold Out of Family Farm Corporations, Iowa State Bar Association's 69th Annual Tax School, Des Moines, Iowa, December 4, 2008. See the article here.
Drafting Estate Planning Documents and Living Wills, Iowa State Bar Association Nuts & Bolts Seminar, Des Moines, Iowa, October 16, 2008. See the article here.
Estate Planning for Landowners, Iowa State Bar Association Fall Traveling Seminar, Sioux City/Mason City/Des Moines/Cedar Rapids/Dubuque/Davenport/Ottumwa, Iowa, September-October 2008. See the article here.
LLCs, LLPs and Partnerships: Organization and Operation in Iowa, Lorman Education Services, Des Moines, Iowa, August 12, 2008. See the article here.
Drafting Iowa LLC Operating Agreements For FICA Tax Avoidance, presented at The University of Iowa College of Law 54th Annual Spring Tax Institute, May 5, 2007. See the article here.
Partnerships - Drafting Operating Agreements in Iowa, presented at The University of Iowa College of Law 54th Annual Spring Tax Institute, May 5, 2007. See the article here.
Joint Revocable Trusts, presented at The University of Iowa College of Law CLE, September 29, 2006. See the article here.
Who Should Be The Trustee Of Your Trust, presented at The University of Iowa College of Law 52nd Annual Spring Tax Institute, May 6, 2006. See the article here.
FICA Tax Planning, Iowa State Bar Association December Tax School, Des Moines, Iowa, December 7, 2005. See the article here.
Asset Protection in Iowa, presented at The University of Iowa College of Law 51st Annual Spring Tax Institute, May 7, 2005. See the article here.
Chair of the Iowa Homeless Youth Center Community Advisory Board; past president of the Des Moines Estate and Financial Planners Group; Graduate of the Greater Des Moines Leadership Institute (2004).
Practicing primarily in Taxation.
Listed in the 2011 edition of The Best Lawyers in America in the areas of Tax Law and Trusts & Estates for the fifth consecutive year.
Law Review Articles
"Asset Protection (For the Rich and Not) in Iowa," Drake Law Review, Volume 56, Number 1, Fall 2007.
"Limited Liability Companies in an IRA?," Parts I & II, LLC Advisor, Commerce Clearing House, Issue No.s 42 & 43, Feb. 22, 1999, and Mar. 23, 1999.
"Limited Liability Company May Not Be the Best Entity for Family Estate Planning--But Don't Give Up the Ship," LLC Advisor, Commerce Clearing House, Vol. 1, N. 5, Jan. 29, 1996.
"Tax" Chapter, "Succession Planning" Chapter and Miscellaneous Other Provisions of J. Marc Ward, Limited Liability Company Guide, Commerce Clearing House, 1995.
"Planning Opportunities Under the Nexus Approach to Consolidated Reporting," Journal of Multistate Taxation, May/June 1993.
"State Taxation of Nonresident Pension Income: Whose Golden Years?," Parts I & II, 11 Journal of State Taxation, Fall/Winter 1992.
"Supreme Court Rules on Constitutionality of State Value Added Tax," 10 Journal of State Taxation, Fall, 1991.
"Antidumping and Countervailing Duties: Protection at a Cost," 15:1 Journal of Corporation Law, 1989.