Background
Carroll, Frank J. was born in 1947 in Albuquerque, New Mexico, United States.
Carroll, Frank J. was born in 1947 in Albuquerque, New Mexico, United States.
Saint Louis University (Bachelor of Science, cum laude, 1969). University of Illinois (Juris Doctor, 1973).
Worked at Davis, Brown, Koehn, Shors & Roberts, Professional Corporation (Des Moines, Iowa) specializing in General Practice. Agricultural Law, Civil and Business Litigation, Construction Law, Education Law, Employment and Labor Law, Environmental Law, Family Law, Insurance Defense, Medical Malpractice, Personal Injury, Products Liability, Securities Litigation, Workers" Compensation, Administrative Law, Bankruptcy, Broker/Dealer Regulation, Commercial Law, Consumer Law and Regulation, Corporate, Employee Retirement Income Security Act, Financial Institutions, Governmental Relations Law, Mergers, Acquisitions and Regulation, Health Care and Hospitals, International Immigration, Investment Banking, Municipal and Public Authority Financing, Patent, Trademarks and Copyright Law and related Litigation, Probate and Estate Planning, Professional Liability, Public Utility Regulation, Real Estate, Securities, State and Local Tax, State Government, Tax, Telecommunications, Venture Capital Transactions. Admitted to the bar, 1973, Iowa.
Beta Gamma Sigma.
Listed in The Best Lawyers in America, Tax Law, 1995-1996. Certified Public Accountant, Illinois, 1970. Company-Author: "Section 6166: Preserving the Family Business or Family Farm Through Estate Tax Deferral," 25 Drake Law Review 521, 1976.
"Tax Implications in Recapitalizations," First Annual Heart of America Business Planning Institute 41, 1978.
"How to Avoid Ordinary Income Potential of Preferred Stock Issued in Recapitalizations," 7 Estate Planning 344, 1980. Adjunct Professor: Planning of Corporate Transactions, Drake University College of Law, 1976-1986.
Corporate Taxation, Drake University, College of Business, Masters of Tax Program, 1987-1993. Member: Internal Revenue Service Commissioners Advisory Group, 1989.
Internal Revenue Service District Liaison Group, 1989-1991.
Member, University of Missouri/Kansas City Tax Advisory Board, 1995. Member: Polk County, Iowa State (Chair, Business Law Section, 1995. Member, Committee on Taxation) and American (Member, Committee on Corporate Tax, Taxation Section) Bar Associations.
Davis, Brown, Koehn, Shors & Roberts, Professional Corporation, and its predecessors, have been practicing law in Des Moines since 1929.
The Firm is large enough to provide representation in many areas of law, and small enough to provide cost-effective, personal attention. A broad range of services is available through the Litigation and Business/Tax Divisions.
The Firm maintains the state"s largest private law library.
Member: Internal Revenue Service Commissioners Advisory Group, 1989. Internal Revenue Service District Liaison Group, 1989-1991. Member, University of Missouri/Kansas City Tax Advisory Board, 1995.
Member: Polk County, Iowa State (Chair, Business Law Section, 1995.
Member, Committee on Taxation) and American (Member, Committee on Corporate Tax, Taxation Section) Bar Associations.