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| Lewis H. Jordan, Retired Partner at Jordan, Oliver & Walters, P.C. |
| Address: Farmers & Merchants Bank Building P.O. Box 230, Winterset, IA 50273 |
| Practice:General Practice; Elder Law; Taxation; Real Estate; Wills; Trust Law; Estate Planning; Probate |
| Admitted:1958, Iowa; 1962, U.S. District Court, Southern District of Iowa; 1970, U.S. Tax Court |
| Law School:State University of Iowa, J.D., 1958 |
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| Jerrold B. Oliver, Member at Jordan, Oliver, Walters & Smith, P.C. |
| Address: Farmers & Merchants Bank Building 101 1/2 W. Jefferson P.O. Box 230, Winterset, IA 50273 |
| Practice:General Practice, including but not Limited to Elder Law; Taxation; Real Estate; Wills; Trusts Law; Estate Planning; Probate; Business Law |
| Admitted:1967, Iowa; 1968, U.S. District Court, Southern District of Iowa; 1970, U.S. Tax Court |
| Law School:University of Iowa, J.D., 1967 |