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| Mr. Kim Le Roy Smith, Attorney at K. L. Smith, P.C. |
| Address: 6601 Westown Parkway, Ste. 240, West Des Moines, IA 50266 |
| Practice:Income Tax, Estate Planning, Retirement Planning, Probate, General Practice, Business Transactions |
| Admitted:1980, Iowa; |
| Law School:University of Iowa, Class of 1980, J.D. |
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| Peter J. Rolwes, Associate at Hudson, Mallaney, Shindler & Anderson, P.C. |
| Address: 5015 Grand Ridge Drive, Suite 100, West Des Moines, IA 50265 |
| Practice:Estate Planning, Probate, Bankruptcy, Business Transactions, Real Estate, Civil Litigation, Business Litigation |
| Admitted:2007, Iowa; |
| Law School:Drake University Law School, J.D., with high honors, 2007 |