Law School
University of Illinois, J.D., 1973
Law School Graduation Year
1973
College
St. Louis University, B.S., cum laude, 1969
Memberships
Polk County, Iowa State (Board of Governors, 2003; Chair Corporate Counsel Section, 2001— Chair, Business Law Section, 1995-1998; Member, Committees on Taxation, Business Law and Agricultural Law, 2001—) and American (Member, Committee on Corporate Tax, Taxation Section; Member, State of Iowa Agricultural Development Board) Bar Associations.
Biographical
Beta Gamma Sigma. Listed in The Best Lawyers in America, Tax Law, 1995-2002. Certified Public Accountant, Illinois, 1970. Co-Author: Section 6166: Preserving the Family Business or Family Farm Through Estate Tax Deferral, 25 Drake Law Review 521, 1976; Tax Implications in Recapitalizations, First Annual Heart of America Business Planning Institute 41, 1978; How to Avoid Ordinary Income Potential of Preferred Stock Issued in Recapitalizations, 7 Estate Planning 344, 1980. Adjunct Professor: Planning of Corporate Transactions, Drake University College of Law, 1976-1986; Corporate Taxation, Drake University, College of Business, Masters of Tax Program, 1987-1993. Member: IRS Commissioners Advisory Group, 1989; IRS District Liaison Group, 1989-1991. Member, University of Missouri/Kansas City Tax Advisory Board, 1995—. Liaison, Iowa Society of Certified Public Accountants.