Dickinson, Mackaman, Tyler & Hagen, P.C.

Support Team

LINDA ENGHAUSEN: (LEGAL ASSISTANT)

lenghausen@dickinsonlaw.com
515.244.2600 x565

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Support Team

LINDA ENGHAUSEN: (LEGAL ASSISTANT)

lenghausen@dickinsonlaw.com
515.244.2600 x565

close
David M. Repp

Introduction

David practices primarily in the area of taxation. He provides a broad range of tax counsel to small businesses on topics including federal and state income tax planning, taxation of employee benefits, equity structure and mergers, and succession planning. He also counsels and advises clients with respect to the management of their wealth to minimize estate and inheritance taxes through the use of asset protection trusts, grantor trusts, powers of appointment, lifetime gifts, QTIP trusts and generation skipping trusts. As part owner of a family farm operation, David provides income tax, FICA tax and succession planning counsel to many farm clients.

Areas of Practice

Jurisdictions

Admitted to practice in the following states:

  •  Iowa
  • Missouri

Admitted to practice before the following federal courts:

  • U.S. Tax Court
  • U.S. District Court for the Southern District of Iowa
  • U.S. District Court for the Northern District of Iowa

Reported Cases and Representative Matters

Reported Cases

  • In re Wright v. Repp Farms, Inc. 699 N.W.2d 684 (Iowa Ct. App. 2005). Successfully represented the defendant in a water drainage action brought by a neighboring land owner.

Other Representative Matters

  • Advises and assists small business start-ups with entity selection; drafts and implements LLC operating agreements for a broad variety of business ventures including restaurants, construction companies and agribusinesses.
  • Advises and consults small businesses with respect to employee stock ownership plans.
  • Represents business and individual taxpayers in Tax Court and before the Iowa Department of Revenue and Finance on a broad array of topics ranging from corporate acquisitions to horse breeding and showmanship businesses.
  • Uses advanced estate tax planning techniques for high net worth clients utilizing trusts and special purpose entities such as corporations and limited liability companies.
  • Advises and consults small businesses with respect to ERISA welfare benefit plans and nontaxable fringe benefits.
  • Advises and consults farmers and agribusinesses with respect to income tax, FICA tax and succession planning.
  • Advises and consults individuals with respect to asset protection.

Honors & Awards

Best Lawyers Award Badge

Best Lawyers Award Badge

Best Lawyers

Chambers USA

  • David was selected for inclusion in the 2018 edition of Chambers USA: America’s Leading Lawyers for Business as a leader in the area of Private Wealth Law in the state of Iowa.

Memberships & Activities

  • American College of Trust and Estate Counsel
    • Fellow, 2010-Present
  • Iowa State Bar Association
    • Chair, Taxation Section, 2008-2009
    • Member, Agricultural Law Section
    • Member, Corporate, Banking and Business Law Section
    • Member, Corporate Counsel Section
  • American Bar Association
    • Member, Section on Real Property, Probate and Trust; Member, Taxation Section
  • Polk County Bar Association
  • Des Moines Estate and Financial Planners Group
    • Member, 1993-Present; Past Chair
  • Iowa Homeless Youth Center
    • Chair, Community Advisory Board, 1995-Present
  • Greater Des Moines Leadership Institute
    • Class of 2004
  • High School Volleyball Coach
  • Farmer

Education & Background

  • J.D., University of Iowa College of Law, 1990 (With Distinction, Phi Delta Phi, Journal of Corporation Law Managing Editor)
  • M.A., University of Iowa, 1990
  • B.B.A., University of Iowa, 1987 (With High Distinction)
  • Born and raised on a Dallas County farm. Current co-owner and part-time operator of the family farm consisting of a 3,000 acre corn and soybean operation.

Articles & Presentations

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