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| Thomas James Holmes, Member at Thomas J. Holmes |
| Address: 203 S. Garfield, Pocatello, ID 83204 |
| Practice:Business Law, Tax Law, Probate, Municipal Law, Estate and Gift Taxation |
| Admitted:1977, Iowa; 1977, Nebraska; 1979, Idaho; 1979, U.S. District Court, District of Idaho; 1985, U.S. Tax Court; 1989, U.S. Court of Appeals, Ninth Circuit; |
| Law School:University of Nebraska at Lincoln, Class of 1976, J.D. |
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| Eric L. Olsen, Partner at Racine Olson Nye Budge & Bailey Chartered |
| Address: 201 East Center P.O. Box 1391, Pocatello, ID 83201 |
| Practice:Taxation; Business Planning; Estate Planning; Commercial Litigation |
| Admitted:1993, Idaho |
| Law School:University of Idaho, J.D., 1993; University of Florida College of Law, LL.M., Taxation, 1997 |
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| Nathan R. Palmer, Associate at Racine Olson |
| Address: 201 East Center Street, Pocatello, ID 83201 |
| Practice:Taxation, Medicaid Planning, Business Estate Planning, Business Organization, Business Succession Planning |
| Admitted:2013, Idaho; 2013, Utah; 2013, U.S. Tax Court; |
| Law School:University of Nevada Las Vegas, Class of 2012, J.D., cum laude, , University of Florida, Class of 2013, LL.M., Taxation |