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| Daniel L. Fretheim, Partner at Anderson, Wilmarth, Van Der Maaten, Belay & Fretheim Law Firm |
| Address: Court View Place, 212 Winnebago St., Decorah, IA 52101-0450 |
| Practice:Taxation, Corporate Law, Contracts |
| Admitted:1995, Iowa; 1995, U.S. District Court, Southern District of Iowa; 1996, U.S. Tax Court; |
| Law School:Drake University Law School, Class of 1994, J.D., with honors |
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| Lee Earl Wilmarth, Attorney at Anderson, Wilmarth, Van Der Maaten, Belay & Fretheim Law Firm |
| Address: Court View Place, 212 Winnebago St., Decorah, IA 52101-0450 |
| Practice:Taxation, Probate, Real Estate, Corporate Law, Estate Planning, Business, Litigation |
| Admitted:1980, Iowa; 1981, U.S. Tax Court; 1988, Minnesota; U.S. Court of Appeals, Eighth Circuit; 1980, U.S. District Court, Northern and Southern Districts of Iowa; |
| Law School:University of Iowa, Class of 1980, J.D. |