Mark R. Gray

L. Lars Hulsebus is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation. Lars, who practices law in Des Moines, Iowa, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Lars is held by other top lawyers in the same geographic and legal practice area. At Dickinson Bradshaw, Lars advocates for clients in high-stakes disputes of all kinds. Over more than a decade as a civil liti...

David practices primarily in the area of taxation. He provides a broad range of tax counsel to small businesses on topics including federal and state income tax planning, taxation of employee benefits, equity structure and mergers, and succession planning. He also counsels and advises clients with respect to the management of their wealth to minimize estate and inheritance taxes through the use of asset protection trusts, grantor trusts, powers of appointment, lifetime gifts, QTIP trusts and ...

Ron Mountsier is engaged in a general practice including but not limited to taxation, business law, corporate law, wills, trusts, estate planning and probate law. He advises clients on a wide range of taxation topics and represents many clients in tax audits, appeals and litigation, and collection matters. He also advises clients in general business and corporate law matters, as well as in estate planning and probate matters.

Jon was born in Sioux Falls, South Dakota in 1957. He attended the University of Iowa and graduated with a Bachelor of Business Administration degree in 1980. He earned his Juris Doctorate from Drake University in 1983 and was admitted to the Iowa State Bar that same year. Jon has received the highest possible rating in legal ability and ethical standards from Martindale-Hubbell, earning an AV Preeminent peer review rating. Jon is also included in Martindale-Hubbell’s Bar Register of Pr...

Melissa Schilling represents public and private sector employers in labor and employment matters. In that role, she has successfully represented clients in state and federal cases involving a broad range of labor and employment laws, including Title VII, the American with Disabilities Act, and the Age Discrimination in Employment Act. Melissa also has extensive experience investigating and handling matters filed with the Equal Employment Opportunity Commission (“EEOC”) and related...

Jeffrey Kappelman is a top attorney recognized by Best Lawyers in the practice area(s) of Litigation - Health Care. Jeffrey, who practices law in Des Moines, Iowa, has been recognized since 2026. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Jeffrey is held by other top lawyers in the same geographic and legal practice area.

David advises clients, including small business owners and professionals, in a broad range of business and tax areas including corporate and business mergers and acquisitions, tax and employee benefits counsel and estate succession planning. This includes the preparation of wills, trusts and related documents. He also assists owners, professionals and executives in the formation and structure of their businesses including contract and compliance matters, and formation of corporations, limited...

Bill Stiles advises clients in commercial real estate matters ranging from acquisition of income-producing properties to valuation cases involving the assessed value of real estate. His clientele in real estate has necessitated his representation in personal estate planning, wills and probate, as well as corporate, limited liability company and partnership entity issues and the attendant tax planning associated with these areas.

Adam D. Zenor is a top attorney recognized by Best Lawyers in the practice area(s) of Commercial Litigation, Criminal Defense: General Practice, Criminal Defense: White-Collar, Litigation - Insurance and Personal Injury Litigation - Defendants. Adam D., who practices law in Des Moines, Iowa, has been recognized since 2021. This recognition is based on an exhaustive peer-review survey, reflecting the high esteem in which Adam D. is held by other top lawyers in the same geographic and legal pra...

Howard Hagen practices primarily in banking law. For over 25 years he has counseled banks in virtually every Iowa county on such issues as regulation, acquisitions and various corporate and shareholder matters that have confronted banks in both good and troubled times. Howard also has served as counsel to the Community Bankers of Iowa for more than 20 years. He currently serves as a member of the American Bar Association Banking Law Committee. Earlier in his career, Howard served in the publi...