Reames, Wayne E.
Des Moines, Iowa, USA
Local Time
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), and 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.
Wayne 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 and Probate.
Community and Professional Activites
-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)
Honors and Accomplishments
-Chambers and Partners for Corporate/M&A (2006-2011; 2018)
-The Best Lawyers in America® Litigation - Trusts and Estates; Litigation and Controversy - Tax; Tax Law; and Trusts and Estates
-The Best Lawyers’ Des Moines Tax Law Lawyer of the Year (2019)
-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)
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 Issues for Trust and Estate Lawyers,” Iowa State Bar Association Annual Meeting, June 20, 2017
-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
