STEVEN E. BALLARD is a partner in Leff Law Firm, L.L.P., of Iowa City, where he practices in the areas of personal injury, employment law, general litigation, construction law, and municipal law. He was a law clerk for judges of the 5th Judicial District of Iowa. Mr. Ballard is admitted to practice in state and federal courts in Iowa and the U.S. Court of Appeals for the 8th Circuit. He is a member of the Johnson County and American bar associations, the Iowa State Bar Association, the Iowa Trial Lawyers Association, the American Association for Justice, and the Iowa Municipal Attorneys Association. Mr. Ballard earned his B.A. degree from Drake University and his J.D. degree from The University of Iowa College of Law.

JEREMY GREEN is a forensic and valuation services senior associate at TDT CPAs & Advisors, P.C. A licensed CPA in both Illinois and Iowa, Mr. Green offers specialized services in the areas of forensic accounting, economic damage analysis, and business valuation. He has primarily been engaged by attorneys to assist them and their clients with financial and accounting-oriented issues. Mr. Green has experience in performing business appraisals in both cooperative and contentious environments. He has calculated the value of closely held companies in a wide variety of industries for many different purposes, including for divorce settlements, stockholder disputes, gift and estate tax plans, and other business planning and litigation situations. Most all of the forensic engagements Mr. Green has been involved in have a component of investigative accounting. He is accredited in business valuation (ABV) by the American Institute of Certified Public Accountants, a certified fraud examiner (CFE) by the Association of Certified Fraud Examiners and a certified financial crimes investigator (CFCI) by the International Association of Financial Crimes Investigators. Mr. Green earned his B.S. degree in finance from Illinois State University, earned his Master of Business Administration degree from Northern Illinois University and a Masters II degree in international business management from the University of Bordeaux IV in Bordeaux, France.

KAITLIN M. PALS is an attorney with the law firm of Gislason & Hunter LLP, in Mankato, Minnesota. Ms. Pals practices primarily in the areas of estate planning and probate, corporate and business law, banking law, adoption, assisted reproductive technology, and guardianships. She is a regular contributor to Gislason & Hunter LLP's agricultural law newsletter, the banking newsletter, and the family and estate law sections of the firm's law blog. She also frequently presents on estate planning and farm succession issues for both lawyer and non-lawyer audiences. Ms. Pals earned her B.A. degree from the University of Iowa and her J.D. degree from the University of Iowa College of Law. She is a member of the Minnesota State Bar Association, the Iowa State Bar Association and the Minnesota Women Lawyers.

DENNIS M. TAYLOR is the forensic and valuation services director at TDT CPAs & Advisors, P.C. A licensed CPA, Mr. Taylor offers specialized services in the areas of forensic accounting, economic damage analysis, and business valuation. He has primarily been engaged by attorneys to assist them and their clients with financial and accounting-oriented issues, ranging from complex damage analyses to business valuation. Raised on a farm in Iowa, Mr. Taylor has extensive experience in individual and corporate taxation, gift and estate tax planning, performing business appraisals in both cooperative and contentious environments. He has calculated the value of closely held companies in a wide variety of industries for many different purposes, including for buy-sell agreements, ESOP plans, divorce settlements, stockholder disputes, bankruptcy, gift and estate tax plans, and other business planning and litigation situations. Most of the forensic engagements that Mr. Taylor has been involved in have a component of investigative accounting. He holds an MBA degree from the University of Iowa and he is accredited in business valuation (ABV) and certified in financial forensics (CFF) by the American Institute of Certified Public Accountants.