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

Support Team

LINDA ENGHAUSEN: (LEGAL ASSISTANT)

lenghausen@dickinsonlaw.com
515.244.2600 x565

close

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

  • Selected for inclusion in the 2017 edition of The Best Lawyers in America in the following areas:
    • Non-Profit/Charities Law
    • Tax Law
    • Trusts & Estates
  • Also named Best Lawyers’ 2012 Des Moines Tax Law Lawyer of the Year.

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

  • Presenter, "The Big Block: IRS Issues New Valuation Discount Regulations," 2016 Iowa Banking Law Seminar, West Des Moines, September 7, 2016
  • Author, The IRS Never Liked Those Valuation Discounts, Iowa Banking Law Blog, Iowa Tax Cafe Blog, Iowa Trusts & Estates Blog, August 25, 2016
  • Author, Employee Repayment of Compensation, Iowa Employer Law BlogIowa Tax Café Blog, August 19, 2016
  • Author, No Will for Prince Means Big Money for Siblings, Iowa Tax Café Blog, April 28, 2016
  • Presenter, Advising the Caregiver on Discretionary Trusts and Powers of Attorney, Iowa Trust Association Conference, West Des Moines, October 1, 2015
  • Author, Captive Insurance Companies Tax Free Income for Farmers, Iowa Tax Café Blog, May 7, 2015
  • Presenter, Keeping the Next Generation Farm Client, 2014 Iowa Banking Law Seminar, West Des Moines, September 4, 2014
  • Author, Taxation of Terminations, Settlements and Judgments, Iowa Tax & Estate Planning Blog, Dickinson, Mackaman, Tyler & Hagen, P.C., April 15, 2014 (updated)
  • Author, Digging the Gold Out of Family Farm Corporations, Iowa Tax & Estate Planning Blog, July 2012 (updated)
  • Author, Economic Substance, Iowa Tax & Estate Planning Blog, July 2012 (updated)
  • Author, Estate Planning for Farmers, Iowa Tax & Estate Planning Blog, July 2012 (updated)
  • Author, Dead People’s Wages, Iowa Tax & Estate Planning Blog, July 12, 2012 (updated)
  • Author, Limited Liability Companies in an IRA? Part 1, Iowa Tax & Estate Planning Blog, July, 2012 (updated)
  • Author, Estate Planning for Persons With Health Challenges, Iowa Tax & Estate Planning Blog, July 10, 2012 (updated)
  • Author, Planning to Avoid Medicaid, Iowa Tax & Estate Planning Blog, July 9, 2012 (updated)
  • Author, Sales, Gifts and Devises of LLC Interests: Special Problems (Updated), Iowa Tax & Estate Planning Blog, June 28, 2012 (updated)
  • Author, Charitable Organizations Reporting Requirements, Iowa Tax & Estate Planning Blog, June 11, 2012 (updated)
  • Author, Parental Liability in Iowa: Who Pays for Dennis’s Menace?, Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., March 16, 2012
  • Presenter, Sales, Gifts & Devises of LLC Interests – Special Problems, 72nd Annual Bloethe Tax School, Iowa State Bar Association, Des Moines, Iowa, November 30, 2011
  • Author, Opportunities in a Low Interest Rate Environment, Iowa Tax & Estate Planning Blog, November 2011 (updated 2012)
  • Presenter, Planning to Avoid Medicaid, 138th Annual Iowa State Bar Association Meeting, Des Moines, Iowa, June 23, 2011
  • Presenter, Estate Planning for Farmers, Iowa State Bar Association Spring Tax Institute, Iowa City, Iowa, May 6, 2011
  • Author, Special Report on Estate Planning for Farmers, Part 1, Iowa Tax & Estate Planning Blog, Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., May 6, 2011
  • Author, Special Report on Estate Planning for Farmers, Part 2, Iowa Tax & Estate Planning Blog, Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., May 6, 2011
  • Author, Special Report on Estate Planning for Farmers, Part 3, Iowa Tax & Estate Planning Blog, Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., May 6, 2011
  • Author, Special Report on Estate Planning for Farmers, Part 4, Iowa Tax & Estate Planning Blog, Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., May 6, 2011
  • Author, Special Report on Estate Planning for Farmers, Part 5, Iowa Tax & Estate Planning Blog, Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., May 6, 2011
  • Author, Special Report on Estate Planning for Farmers, Part 6, Iowa Tax & Estate Planning Blog, Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., May 6, 2011
  • Author, Special Report on Estate Planning for Farmers, Part 7, Iowa Tax & Estate Planning Blog, Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., May 6, 2011
  • Author, “Codification of the Economic Substance Doctrine,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., November 23, 2010
  • Author, “Opportunities in a Low Interest Rate Environment,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., November 23, 2010
  • Presenter, “Asset Protection: IRAs and Qualified Retirement Plans,” University of Iowa Probate Seminar, Iowa City, Iowa, November 19, 2010
  • Author, Estate Tax Planning for Persons with Health Challenges,  Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., February 16, 2010
  • Presenter, “Helping Your Client Choose the Best Entity Option,” National Business Institute Seminar, Des Moines, Iowa, March 6, 2009
  • Presenter, “Digging the Gold Out of Family Farm Corporations,” Iowa State Bar Association’s 69th Annual Tax School, Des Moines, Iowa, December 4, 2008
  • Presenter, “Drafting Estate Planning Documents and Living Wills,” Iowa State Bar Association Nuts & Bolts Seminar, Des Moines, Iowa, October 16, 2008
  • Presenter, “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
  • Presenter, “LLCs, LLPs and Partnerships: Organization and Operation in Iowa,” Lorman Education Services, Des Moines, Iowa, August 12, 2008
  • Presenter, “Throwing Mama from the Train: A Banker’s Guide to Estate Planning Through 2010,” 2008 Iowa Banking Law Seminar, Dickinson, Mackaman, Tyler & Hagen, P.C., West Des Moines, Iowa, May 2, 2008
  • Author, “Asset Protection (For the Rich and Not) in Iowa,” Drake Law Review, Volume 56, Number 1, Fall 2007
  • Presenter, “Drafting Iowa LLC Operating Agreements For FICA Tax Avoidance,” University of Iowa College of Law’s 54th Annual Spring Tax Institute, Iowa City, Iowa, May 5, 2007
  • Presenter, “Partnerships – Drafting Operating Agreements in Iowa,” University of Iowa College of Law’s 54th Annual Spring Tax Institute, Iowa City, Iowa, May 5, 2007
  • Presenter, “Hot Topics Panel: Succession Planning & S-Corp Issues,” 2007 Iowa Banking Law Seminar, Dickinson, Mackaman, Tyler & Hagen, P.C., West Des Moines, Iowa, April 13, 2007
  • Presenter, “Joint Revocable Trusts,” University of Iowa College of Law CLE, Iowa City, Iowa, September 29, 2006
  • Presenter, “Who Should Be The Trustee Of Your Trust,” University of Iowa College of Law’s 52nd Annual Spring Tax Institute, Iowa City, Iowa, May 6, 2006
  • Presenter, “FICA Tax Planning,” Iowa State Bar Association’s 66th Annual Tax School, Des Moines, Iowa, December 7, 2005
  • Presenter, “Asset Protection in Iowa,” University of Iowa College of Law’s 51st Annual Spring Tax Institute,  May 7, 2005
  • Author, “Deducting Attorney Fees Paid Out of a Judgment or Settlement Award,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., January 31, 2005
  • Author, “Selection of a Business Entity,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., January 25, 2005
  • Author, “Charitable Organizations Reporting Requirements,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., January 14, 2005
  • Presenter, “Minimum Distribution Requirements,” National Business Institute Seminar, Des Moines, Iowa, April 8, 2004
  • Author, “A Free Lunch,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., April 1, 2004
  • Author, “A Trip to Remember,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., January 1, 2002
  • Author, “New Estate And Gift Tax Legislation Creates Timing Issues,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., June 1, 2001
  • Author, “Estate Planning for the Problem Child,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., June 1, 2001
  • Author, “Split Interest Acquisition of Real Estate between a C-Corporation and a Shareholder,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., March 1, 2001
  • Author, “Tax Planning for Retirement,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., February 25, 2001
  • Author, “An Introduction to ESOPs (Employee Stock Ownership Plans),” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., February 2, 2001
  • Author, “Parental Liability: Who Pays for the Misdeeds of Today’s Dennis the Menace?,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., December 1, 2000
  • Author, “Dead People’s Wages,” Dickinsonlaw.com, Dickinson, Mackaman, Tyler & Hagen, P.C., November 1, 2000
  • Author, “Limited Liability Companies in an IRA?, Parts I & II,” LLC Advisor, Commerce Clearing House, Issue Nos. 42 & 43, February 22, 1999, and March 23, 1999
  • Author, “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, No. 5, January 29, 1996
  • Author, “Planning Opportunities Under the Nexus Approach to Consolidated Reporting,” Journal of Multistate Taxation, May/June 1993
  • Author, “State Taxation of Nonresident Pension Income: Whose Golden Years?,” Parts I & II, 11 Journal of State Taxation, Fall/Winter 1992
  • Author, “Supreme Court Rules on Constitutionality of State Value Added Tax,” 10 Journal of State Taxation, Fall 1991
  • Author, “Antidumping and Countervailing Duties: Protection at a Cost,” 15:1 Journal of Corporation Law, 1989
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