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Michael A. Gilmer


Michael is special counsel at the Davis Brown Law Firm. He joined the Business Division in April 2016 and practices primarily in the area of tax law.



  • Michael has prepared a number of cases for trial before the U.S. Tax Court including those involving the disqualification of ESOPs.
  • Michael has advised a number of clients in their incorporation decision and counsels his clients on tax matters in relation to both the state of Iowa and the federal government.
  • Michael has advised numerous clients in their estate planning, helping them find the techniques best suited to optimize their personal and family wealth transmission.
  • Michael has represented many clients before the IRS and Department of Revenue from the initial audit through representation in court.

Publications, Speeches & Seminars

  • S Corporation Set Ups and Pitfalls, Bloethe Tax School, Iowa State Bar Association, December 2016.


Prior to 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 serves on the Board of Directors of ArtForceIowa, an organization dedicated to transforming the lives of youth in need through art.