Attorney Kent Vriezelaar

Attorney Kent Vriezelaar is a member of the Litigation Section of the American Bar Association, the Tax and Law Practice Management Sections of the Iowa State Bar Association, and the Technology and Legal Forms committees of the Iowa State Bar Association. He handles all types of business and tax matters, including corporate planning and implementation; income, estate and gift tax planning and coordination; acquisitions, sales and mergers; contracts; partnership and limited liability company law; ERISA, pension, employee benefits and executive compensation; commercial and creditors’ rights law; probate and trust matters; and litigation involving employment, ERISA, tax, probate and contract disputes. He is a frequent speaker at legal seminars and is named in The Best Lawyers in America in the category of employee benefits law.

• Iowa State Bar Association, Member: Taxation Committee, 1979-1990, Taxation Section, 1990-Section Council, 1996-1999, 2002-2010, Employee Benefits Subcommittee, 1991-Chair, 1991-1992 and 1998-1999, Legal Forms Committee, 1997-Law Practice Management Section, 1991-Section Council, 1993-1996, 1999-2002;
• Nebraska State Bar Association; The State Bar of South Dakota; American Bar Association (Member, Sections on: Litigation; Tax Law)
• Woodbury County Bar Association (Grievance Committee, 1985-2005).
• Super Lawyers 2015-2017

• Law School: University of Iowa (J.D., with honors, 1976)
• College: University of Iowa (B.B.A., 1973)

• Tax Exempt Organizations from Start to Finish, National Business Institute (NBI), November 2015, Sioux City;
• The Probate Process from Start to Finish, NBI, October 2014, Sioux City;
• Estate Planning for Ranchers and Farmers, NBI, December 2013, Sioux City;
• The Probate Process from Start to Finish, NBI, December 2011, Sioux City;
• The Probate Process from Start to Finish, NBI, December 2010, Sioux City;
• Charitable Contributions from IRAS & other Pension Protection Act of 2006 IRA changes, UILS/ISBA 2007 Spring Tax Institute;
• Contracts for Contractors, Western Iowa Tech, January 2006;
• Blue Ribbon Panel, ISBA 2005 December Tax School;
• Basic Retirement Planning: Simple IRA’s/401k Plans/SEP-IRA’S, Siouxland Estate Planning Council, January 19, 2005
• Basic Retirement Planning: Simple IRA’s/401k Plans/SEP-IRA’S,, ISBA 2004 December Tax School
• Family Battles: The Real Post-Mortem Result, UILS/ISBA 2004 SPRING TAX INSTITUTE
• Estate Planning Basics, YLD/ISBA 2003 SUMMER SEMINAR
• Job Creation and Worker Assistance Act, ISBA 2002 December Tax School
• New Tax Act, YLD Summer Seminar, 2002
• Changes in Tax Law, YLD Summer Seminar, 2002
• Business Formation, ISBA Annual Meeting, 2001
• 2001 Tax Act 1 Retirement Planning Issues, ISBA 2001 December Tax School
• The IRD Estate: Retirement Plans, IRAs, Stock Options Etc., UILS Probate Seminar, 1999
• The IRD Estate Retirement Plans, IRAs, Stock Options Etc., Estate Planning Council 1999
• Choice of Entity: Income Tax Aspects, ISBA 1999 December Tax School
• Choice of Business Entity in Iowa, YLD Summer Seminar, 1999
• Taxpayer Relief Act of 1997, YLD Summer Seminar,, 1998
• 1998 Federal Income Tax Changes, Woodbury County Bar Association Annual CLE Seminar, 1998
• ROTH IRAs & Related Topics, Lawyers Chautauqua, 1998
• ROTH IRAs & Related Topics, ISBA/ILS 1998 Spring Tax Institute
• ROTH IRA Update, ISBA 1998 December Tax School
• Estate Planning With Retirement Benefits, Estate Planning Council, 1997
• New IRAs, ISBA 1997 December Tax School
• Ethical Considerations Regarding Retirement From or Realignment of Law Practices, YLD Summer Seminar 1996
• Limited Liability Partnerships, Woodbury County Bar Association/Morningside College Seminar 1996
• Pension Plan Distributions and the Estate Plan, ISBA 1996 December Tax School
• Ethical and Tactical Problems When Leaving a Law Firm, Including Conflicts of Interest, ISBA 1996 Annual Meeting
• Estate Planning For Retirement Benefits and the Marital Deduction, ISBA/ILS 1996 Spring Tax Institute
• Cafeteria Plans, ISBA 1994 December Tax School
• ERISA Rules for Divorce Cases: QDRO’S & QMSCO’S, 14th Annual Morningside College CLE Seminar, 1994
• Retirement Plan Distributions, ISBA/Iowa Law School, 1994 Spring Tax Institute
• Retirement Planning for Professionals, ISBA, 1993 December Tax School
• Tax Changes in Deficit Reduction Bill, ISBA, Fall Traveling Seminar 1993
• Federal and State Legislative Update, Morningside College, 1990 CLE
• What Types of Employer Benefit Plans are Available, ISBA, Fall Traveling Seminar 1990
• Section 89, ISBA, 1989 Summer Seminar
• New Developments in Pensions and Employee Benefits, ISBA, Fall Traveling Seminar 1988
• ISBA 1987 Tax School 1 Blue Ribbon Panel,
• ISBA Traveling Seminar 1987
• Blame It on Rostenkowski: 1986 Tax Act Changes in Retirement and Employee Benefit Plans, ISBA, 1986 December Tax School
• Retirement Plans and Employee Benefits, ISBA, 1986 Traveling Seminar
• Tax Litigation, Sioux City Tax Group, Sioux City Tax Group 1986
• 1984 Deficit Reduction Tax Act of 1984, ISBA, 1984 Traveling Seminar
• Tax Shelter Problems: Bogus, Abusive and Leaky
• The Economic Recovery Tax Act of 1981, ISBA, 1981 Traveling Seminar
• Voluntary Corporate Dissolutions, O’Brien County Lawyers Chautauqua 1981
• Maximum and Minimum Tax Changes, ISBA, 1979 Tax School
• Investment Credit and Livestock1Confinement Facilities, ISBA, 1977 Tax School

Admitted to practice in 1976

• All Iowa Courts
  • U.S. District Court
  • Northern District of Iowa
  • U.S. Tax Court
• 1994
  • All South Dakota Courts
  • All Nebraska Courts
  • U.S. District Court
  • District of Nebraska
• 1995
  • U.S. District Court
  • District of South Dakota

All types of business and tax matters

• Corporate planning and implementation
• Income taxes
• Estate and gift tax planning and coordination
• Acquisitions
• Sales and mergers
• Contracts
• Partnership and limited liability company law
• ERISA
• Pension
• Employee benefits and executive compensation
• Commercial and creditors’ rights law
• Probate and trust matters
• Litigation involving employment
• Tax, probate and contract disputes

• Best Lawyers®: Best Law Firms for Metropolitan Tier 2 – Sioux City – Personal Injury Litigation-Plaintiffs (2023)
• Best Lawyers®: Best Law Firms for Metropolitan Tier 2 – Sioux City –Trusts & Estates Law (2023)
• Best Lawyers®: The Best Lawyers in America™ for Employee Benefits (ERISA) Law (1995-2023)
• Best Lawyers®: Top-Listed City Awards for Total Lawyers in Sioux City: 5 lawyers (2023)
• Best Lawyers®: Best Law Firms for Metropolitan Tier 2 – Sioux City – Trusts & Estates Law (2022)
• Best Lawyers®: Top-Listed City Awards for Total Lawyers in Sioux City: 4 lawyers (2022)
• Super Lawyers: Top-Rated Employee Benefits Attorney (2013, 2015-2022) 
• Best Lawyers®: Best Law Firms for Metropolitan Tier 3 – Sioux City – Trusts & Estates Law (2021)
• Martindale-Hubbell®: AV Preeminent® Rating (2009)