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Wayne E. Reames

What Wayne Reames does requires trust. By working closely and thoughtfully with clients on their most important family and business legacies, he has built a rare confidence as people plan the future of their estates and closely-held businesses. Wayne fully understands his area of legal expertise touches a client's most personal priorities—planning for the future.

Practice Areas

Wayne’s practice emphasizes taxation, tax controversy, trusts and estates, nonprofit organizations and charitable giving, and corporate law. Wayne advises clients regarding their business transactions, estate planning, tax planning, and ERISA. Wayne’s goal is to integrate estate planning into the client’s personal and business planning, taking into consideration special assets such as closely-held businesses, partnerships, limited liability companies, real estate (including special use valuation for agricultural property), life insurance among other holdings.

With a background in economics and accounting, Wayne brings a multidisciplinary approach to the practice of law. Wayne is a licensed Certified Public Accountant in the State of Iowa.

He has been recognized by Chambers and Partners for his corporate practice.  The Best Lawyers in America® has recognized Wayne in the areas of Litigation -- Trusts and Estates; Litigation and Controversy -- Tax; Tax Law; and Trusts and Estates. Super Lawyers has recognized Wayne in the areas of Tax: Consumer and Estate Planning & Probate.

Honors and Accomplishments

Chambers and Partners corporate practice/M&A (2006-2011)

The Best Lawyers in America® Litigation -- Trusts and Estates; Litigation and Controversy -- Tax; Tax Law; and Trusts and Estates (2010-2015)

The Best Lawyers’ Des Moines Litigation--Trusts & Estates Lawyer of the Year (2015)

Super Lawyers Tax: Consumer and Estate Planning & Probate (2013-2015)

Des Moines Business Record “Forty Under 40” (2014)

Admitted to Practice (State)

  • Iowa
  • Minnesota
  • South Dakota

Admitted to Practice (Federal)

  • U.S. District Court, Northern District of Iowa
  • U.S. District Court, Southern District of Iowa
  • U.S. Court of Appeals, Eighth Circuit
  • U.S. Supreme Court
  • U.S. Tax Court

Community & Professional Activities

The American College Trust and Estate Counsel (Fellow, 2013-present)

American Institute of Certified Public Accountants (Member, 1997-present)

Iowa Society of CPAs (Member, 1997-present; Taxation Committee, 2002-2004)

American Bar Association (Member, 2000-present; Real Property, Probate and Trust Section, 2002 to present; Taxation Section, 2002 to present)

Iowa State Bar Association (Member, 2000-present; Chair, Spring Tax Institute, May 9, 2015; Probate and Trust Law Section, 2002 to present; Taxation Section, 2002 to present)

Minnesota State Bar Association (Member, 2005-present)

South Dakota State Bar Association (Member, 2007-present)

Des Moines Estate Planners (Member, 2002-present)

Mid-Iowa Planned Giving Council (Member, 2003-present)

Des Moines Art Center (Trustee, 2017-present)

West Des Moines Leadership Academy (2014-2015)

Des Moines Wine Festival Foundation (member, Board of Directors 2010-2016; president, 2013-2014)

Des Moines Symphony Association (Trustee, 2013-present)

St. Mark Lutheran Church (Chair, Endowment Committee, 2005-2008)

 

Publications and Presentations

Section 2032A—Special Use Valuation, (BNA Portfolio Series) 833-3rd T.M., with Steven E. Zumbach and Dean V. Krishna, 2011

Section 2032A—Special Use Valuation, (BNA Portfolio Series) 833-2nd T.M., with Steven E. Zumbach and Eric M. Tausner, 2003

Presenter, "Current Trust and Estate Topics," Iowa State Bar Association Annual Meeting, June 14, 2016  
Presenter, “Probate and Trusts Current Affairs Panel,” Iowa State Bar Association Annual Meeting, June 17, 2014 
Presenter, “Probate and Trusts Panel,” Iowa State Bar Association Annual Meeting, June 19, 2013
Vice Chair and Presenter, “Trust Decanting,” Iowa State Bar Association Spring Tax Institute, May 9, 2012 
Presenter, “On Standards,” Des Moines Estate Planners, May 5, 2013 
Presenter, “Trustees, Advisors and Protectors,” Iowa State Bar Association Spring Tax Institute, May 4, 2012 
Presenter, New Era of Estate Planning, Lorman Educational Seminar, January 19, 2012 
Presenter, Tax Practice Ethics, Iowa Bar Association December Tax School, December 2, 2011 
Presenter, Planning Under the 2010 Tax Act, Mid Iowa Estate and Financial Planners, April 19, 2011 
Presenter, Estate of Christiansen v. Comm’r, or Get Government Out of My Estate Tax!, Iowa Bar Association 2010  
Probate & Trust Law Seminar, October 22, 2010  
Presenter, Trustees, Advisors and Protectors, Iowa State University Center for Agricultural Law and Taxation, September 17, 2010  
Presenter, Taxation and Benefits of Same Sex Unions in Iowa Post-Varnum, with Terry Hancock, Iowa Bar Association December Tax School, December 3, 2009  
Presenter, Trustees, Advisors and Protectors, University of Iowa College of Law Probate CLE, October 2, 2009  
Presenter, An Estate Planner’s Toolkit in Iowa, Lorman Educational Seminar, February 12, 2008  
Presenter, Estate Planning Basics, Lutheran Services in Iowa, September 27, 2007  
Presenter, Trustees, Advisors and Protectors, Mid-Iowa Estate Planners, September 18, 2007  
Presenter, Deferred Compensation Plans, Belin Law Firm Employment Law Seminar, June 29, 2007  
Presenter, All Star Views on Estate Planning, Lorman Educational Seminar, July 28, 2005  
Presenter, Total Return Unitrusts and Related Miscellany, Iowa Trust Association Fall Conference, October 15, 2004  
Presenter, Oh, CRAT! New Forms, Des Moines Estate Planners, September 8, 2003  
Presenter, Buying and Selling a Business in Iowa, Lorman Educational Seminar, May 10, 2002

 

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