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| Michael M. Billion, Partner at Myers & Billion, LLP |
| Address: Shriver Square, 230 South Phillips Avenue, Suite 300, Sioux Falls, SD 57101-1085 |
| Practice:Taxation, Estate Planning, Probate, Accounting Law, Criminal Taxation, Criminal Tax Audits, Federal Tax Controversies, Tax Appeals, Trusts and Estates Taxation |
| Admitted:1974, South Dakota; 1975, U.S. Tax Court; 1990, U.S. District Court, District of South Dakota; U.S. Court of Appeals, Eighth Circuit; |
| Law School:University of South Dakota, J.D., 1974, M.B.A., 1975 |
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| Nathan S. Schoen, Partner at Cutler & Donahoe, LLP |
| Address: 140 N. Phillips Ave., 4th Fl., Sioux Falls, SD 57104 |
| Practice:Taxation, Business Law, Mergers and Acquisitions, Banking Law, Telecommunications Law, Municipal Law, Public Finance, Bond Finance, Creditor/Debtor, Real Estate |
| Admitted:2002, South Dakota; 2004, Minnesota; 2011, Nebraska; 2011, Iowa; 2004, U.S. District Court, District of South Dakota and U.S. Tax Court; |
| Law School:University of Nebraska, Lincoln, J.D., 2002; University of Missouri, Kansas City, LL.M., Taxation, 2004 |
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| Ryan Soye, Associate at Hagen, Wilka & Archer, LLP |
| Address: 600 South Main Avenue, Suite 102, Sioux Falls, SD 57104 |
| Practice:Business Formation, Real Estate, Private Placement Syndication, Taxation |
| Admitted:2009, South Dakota; |
| Law School:University of South Dakota, J.D., 2009; University of Florida, Levin College of Law, Tax LL.M., 2015 |
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| James E. Moore, Partner at Moore, Rasmussen, Kading & Kunstle, LLP |
| Address: 2415 West 57th Street, Sioux Falls, SD 57108 |
| Practice:Federal Income, Estate and Gift Taxation Law, Estate Planning Law, Real Estate (Property) Law |
| Admitted:1950, South Dakota; |
| Law School:University of South Dakota, Class of 1950, J.D., , New York University, Class of 1952, LL.M., in Taxation |
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| Robb Schlimgen, Associate at Davenport, Evans, Hurwitz & Smith, LLP |
| Address: 206 West 14th Street P.O. Box 1030, Sioux Falls, SD 57101 |
| Practice:Employee Compensation; Employee Benefit Taxation; Deferred Compensation; COBRA; Equity Compensation; ERISA; ERISA Compliance; Executive Compensation; Executive Compensation Taxation; Flexible Benefit Plans; Fringe Benefits; Health Benefits; Non-Qualified Benefits; 401(k) Plans; Employment Tax; Federal Income Tax; Federal Tax Controversies; Federal Taxation; Sales and Use Tax |
| Admitted:2012, South Dakota |
| Law School:University of Minnesota Law School, J.D., magna cum laude, 2011 |
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| Matt Van Heuvelen, Associate at Davenport, Evans, Hurwitz & Smith, LLP |
| Address: 206 West 14th Street P.O. Box 1030, Sioux Falls, SD 57101 |
| Practice:Employee Benefits; Taxation; Trusts and Estates |
| Admitted:2010, Iowa; 2011, South Dakota |
| Law School:University of Iowa, J.D., with distinction, 2010 |
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| Mark R. Krogstad, Associate at Davenport, Evans, Hurwitz & Smith, LLP |
| Address: 206 West 14th Street P.O. Box 1030, Sioux Falls, SD 57101 |
| Practice:Probate; Trusts and Estates; Taxation; Business Law; Corporate Law |
| Admitted:Minnesota, 2010; South Dakota, 2012 |
| Law School: |
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| Richard Moe, Member at May & Johnson, P.C. |
| Address: 6805 South Minnesota Avenue, Suite 100, Sioux Falls, SD 57108 |
| Practice:Family Partnerships; Closely Held Corporations; Federal Taxation; Estate and Gift Taxation; Probate; Real Estate Development |
| Admitted:1973, New York; 1973, Wisconsin; 1974, U.S. Tax Court; 1976, South Dakota; 1976, U.S. District Court, District of South Dakota; 1982, U.S. Court of Appeals, Eighth Circuit |
| Law School:New York University, J.D., 1972; New York University, LL.M. in Taxation, 1973 |
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| Bradley C. Grossenburg, Shareholder at Woods, Fuller, Shultz & Smith P.C. |
| Address: 300 South Phillips Avenue, Suite 300 P.O. Box 5027, Sioux Falls, SD 57117 |
| Practice:Estate Planning; Probate; Corporate Law; Taxation |
| Admitted:1977, South Dakota and Minnesota |
| Law School:Hamline University, J.D., 1977; University of Florida, LL.M., Taxation, 1978 |
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| Matthew P. Bock, Associate at Woods, Fuller, Shultz & Smith P.C. |
| Address: 300 South Phillips Avenue, Suite 300 P.O. Box 5027, Sioux Falls, SD 57117 |
| Practice:Estate Planning; Taxation |
| Admitted:2005, South Dakota |
| Law School:Willamette University, J.D., cum laude, 2005; University of Washington, LL.M., Taxation, 2009 |
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| Carey A. Miller, Shareholder at Woods, Fuller, Shultz & Smith P.C. |
| Address: 300 South Phillips Avenue, Suite 300 P.O. Box 5027, Sioux Falls, SD 57117 |
| Practice:Business Law; Commercial Law; Small Business Law; Family Business Law; Intellectual Property Law; Licensing; Copyrights; Real Estate; Land Sales; Sale of Goods; Secured Transactions; Taxation |
| Admitted:2003, South Dakota; 2004, Iowa |
| Law School:Drake University Law School, J.D., summa cum laude, 2003 |
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| Christopher L. Fideler, Associate at Murphy, Goldammer & Prendergast, LLP |
| Address: Wells Fargo Building 101 North Phillips Avenue, Suite 402 Post Office Box 1535, Sioux Falls, SD 57101 |
| Practice:Business Law; Corporate Law; Taxation; Estate Planning |
| Admitted:2005, Florida; 2007, South Dakota |
| Law School:University of South Dakota, J.D., 2005; University of Florida, LL.M. in Taxation, 2006 |