Eighteen attorneys from Dickinson, Mackaman, Tyler & Hagen, P.C. were selected by their legal industry peers for inclusion in 28 areas of law in the recently‐released 2013 edition of The Best Lawyers in America.

During the 1970s, many farm operations were incorporated for succession planning purposes. Today, the number of corporations that own Iowa farmland has soared.

The economic substance doctrine states that a transaction’s tax benefits will not be allowed if the transaction does not have economic substance.

Frequently, a deceased employee will have a spouse (with one or more dependents) who may have an urgent need for cash and request that the final paycheck be paid directly to him or her.

Is a limited liability company a permissible investment for an IRA?