Michael A. Gilmer
Michael is special counsel at the Davis Brown Law Firm and practices primarily in the area of tax law. He regularly counsels his clients on tax matters related to the state of Iowa and the federal government. Michael also advises clients on the tax implications of various business transactions, including sales, recapitalizations, and exit planning.
Michael has also:
- prepared a number of cases for trial before the U.S. Tax Court including those involving the disqualification of ESOPs
- represented many clients before the IRS, Department of Revenue, Iowa Workforce Development, and various other state agencies from initial audit through representation in court
- advised a number of clients on their choice of entity decision
- counseled numerous clients on their estate planning, helping them find the techniques best suited to optimize their personal and family wealth transmission
- advised clients on their eligibility for federal and state tax credit programs, including representing clients in administrative hearings and court to maximize the value of those credits
- assisted clients with the creation of non-profit entities and advised those clients on operational and compliance issues
PRESENTATIONS & Publications
- Tax Reform: How Does Federal Tax Reform Impact You?, Innovation Advancement Webinar, Iowa Biotechnology Association, November 2018.
- Tax Primer for Estate Planners, Annual Meeting, Iowa State Bar Association, June 2018.
- Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, 2017-2018, Contributing Author, American Bar Association.
- S Corporation Set Ups and Pitfalls, Bloethe Tax School, Iowa State Bar Association, December 2016.
Before joining Davis Brown, Michael worked at a small firm in West Des Moines and prior to that, he had a solo practice. Michael has also worked inside a major corporation in the Des Moines area.
Michael served on the Board of Directors of ArtForceIowa, an organization dedicated to transforming the lives of youth in need through art.
Michael is a member of the Iowa Sales & Use Tax Committee.