Estate Planning During Year One of the Biden Administration

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Estate Planning During Year One of the Biden Administration

April 13, 2021 • Boyce Law Firm, LLP

Many individuals are becoming increasingly concerned about estate planning following Joe Biden’s Electoral College victory over Donald Trump. With Democrats winning each of the Georgia Senate runoff elections in January, the Democrats now control both bodies of the legislature – albeit only a narrow control of the Senate, with a 50-50 split between Democrats and Republicans and any tie-breaking vote in the hands of Vice President, Kamala Harris. Gaining control of the Executive and Legislative branches has put Democrats in position to enact sweeping changes to gift, estate, and income tax laws.

 

Setting the Stage

During his presidential campaign, President Biden proposed reducing the amount an individual can transfer free of estate and gift tax from current limits of $11.7 million down to $3.5 million for individuals and $23.4 million down to $7 million for married couples. Biden also proposed eliminating the step-up in basis, which currently allows heirs to receive assets valued at the date of death. This proposal to eliminate the step-up in basis would result in any unrealized capital gains being subject to tax. Biden has also called for capital gains rates to increase from the current maximum of 20% to 39.6% for taxpayers with income over $1 million. The 39.6% rate is also what Biden proposed the top individual income tax rate be returned to.

What is the likelihood of Biden’s campaign proposals passing in 2021? It’s not entirely clear – but they are unlikely to pass in 2021, as the Biden Administration is primarily concerned with handling the pandemic brought on by Covid-19. Moreover, with Democrats narrowly holding control of the Senate, any tax proposal will require support from all Democrats, which may prove problematic, as moderate Democrats with large Republican bases may be hesitant to favor aggressive tax reform. To garner support from all Democratic Senators, many are predicting that step-up tax basis at death will likely remain the status quo and lifetime estate and gift tax exemptions will only revert to pre-Tax Cuts and Jobs Act levels, which was $5 million for an individual or $10 million for a married couple, adjusted for inflation.

A major concern among individuals seeking to review, revise, or create a new estate plan is whether there will be retroactive tax legislation, aka “claw-back” for gifts made under the high current lifetime estate and gift tax exemption limits. In 2019, the Treasury Department and the Internal Revenue Service issued final regulations confirming that individuals taking advantage of the increased gift and estate tax exemption amounts in effect from 2018 to 2025 (the years the Tax Cuts and Jobs Act is in effect) will not be adversely impacted after 2025 when the exemption amounts are scheduled to sunset to pre-2018 numbers. Nevertheless, with new Congressional makeup and the Biden Administration in power, any new tax law has potential to include claw-back provisions. Experts predict is that if claw-back provisions are included in new tax law, they will only be effective as to gifts made on January 1, 2022 or later.

What Should You Do?

With the uncertainty of new tax law being enacted and the possibility of retroactive claw-back provisions therewith, what can you do right now? Currently individuals can gift up to $15,000 to one person, in any given year, without having to pay any gift tax. For example, a married couple with three children could gift $30,000 to each child every year without having to pay any gift tax. If those children have spouses or have children of their own, the married couple can gift the spouses of their children and their grandchildren $30,000 a year as well. Utilizing your annual gift tax exemption each year is a simple yet effective way to decrease the size of your estate and potentially eliminate any estate tax due at death.

Depending on an individual’s wealth and comfort with gifting, another strategy to effectively lock in the current lifetime estate and gift tax exemptions of $11.7 million per individual is to make gifts beyond the $15,000 annual gift exemption amount. In turn, gifts in excess of $15,000 per person lock in your lifetime estate and gift tax exemptions. For individuals seeking to avoid handing money to children who may not be ready yet, a “Crummey” trust – a trust named after the famous case Crummey v. Commissioner, 397 F.2d 82 (9th Cir. 1968) – may be a viable option. A Crummey trust contains a right of withdrawal which is designed to give beneficiaries a present interest in the trust and allows the grantor, the creator of the trust, to effectively make completed gifts to loved ones yet ensure the gifts are managed appropriately.  Notably, a Crummey trust allows the grantor to direct what age(s) the beneficiaries will be paid out of the trust; a common distribution scheme is to distribute 1/3 of the trust principal at age 25, 1/2 of the balance at age 30, and the total remaining balance at age 35.

Another option used to lock in current exemption limits is to gift up to the exemption amount to a Spousal Lifetime Access Trust (SLAT). SLATs may be a better option for individuals who are not ready to outright part with their money. SLATs are used to address the possibility of the grantor needing access to the property transferred, as they provide direct access for the grantor’s spouse, thereby allowing indirect access for the grantor through his or her spouse. In addition, SLAT provisions can be drafted to allow the grantor to swap assets to and from the trust, as well as take loans from the trust.  A solid marital relationship is essential for a SLAT, as any gifts to the trust may be unrecoverable in the event of divorce.

For folks who have already locked in every dollar of their lifetime estate and gift tax exemption amounts, there may still be more you can do this year. In 2020, the lifetime estate and gift tax exemption amounts were $11.58 million per individual. In 2021, the exemption amounts increased to $11.7 million. Thus, everyone can lock in an additional $120,000 this year to be passed tax-free.

In conclusion, while it is too early to tell exactly what the Biden Administration will do regarding taxes, given the low probability of retroactive tax law during 2021, clients should not fear implementing new estate planning strategies to maximize the use of their tax exemptions and achieve their estate planning objectives.  Contact a member of our estate planning team today to schedule a consultation to find the right solution for you and your family.

 

2020-2021 Leadership South Dakota Experience

April 12, 2021 • Boyce Law Firm, LLP

Attorney, Jason Sutton, had the opportunity to attend the 2020-2021 Leadership South Dakota Experience spanning from September 2020 to March 2021. Boyce Law Firm is a proud sponsor of Leadership South Dakota and has had Attorneys participate multiple times over the past 7 years including Tommy Johnson, Jennifer Bunkers and Paul Tschetter.

 

Rick and Valerie Mellmer are responsible for keeping the program alive. Each year, they put together opportunities for their class that the average person would not be able to experience on their own. Classes are composed of 50% Leadership South Dakota members and 50% state-wide applicants, all chosen at large. The Mellmers do their best to include a variety of professional and geographically diverse members in order to expose each person to things they wouldn’t normally see and listen to speakers they haven’t already heard. The opportunity to work with people of different backgrounds and personality types give our classes the chance to grow professionally. They gain an understanding of others’ thoughts through public speaking and the DiSC® assessment.

Jason’s experience began in Pierre, SD where he and his classmates met with the South Dakota State Governor, Kristi Noem, Chief of Staff, Tony Venhuizen, the heads of various state agencies, and a tour of the South Dakota History Archive Museum. This gave them a front-row seat to learn from some of the most influential leaders in our state. Their exposure to great leadership didn’t stop there.

The 2020-2021 Leadership South Dakota class were committed to meeting once a month for three consecutive days during the eight months of their experience. According to LeadershipSouthDakota.com, the class traveled the State of South Dakota to “expand their knowledge, meet extraordinary leaders and develop skills to contribute to South Dakota’s success”. Education came from within the class as it was compiled of leaders from a multitude of industries including health care, banking, insurance, education, marketing, etc.

A long-term mission for Boyce Law Firm is to seek any involvement that helps improve not only Sioux Falls, but the State of South Dakota. To learn more about how the people of Boyce Law Firm give back to the community, please visit our individual lawyer pages on our website, BoyceLaw.com.

Now Hiring! Trust & Estates Lateral Attorney

April 12, 2021 • Boyce Law Firm, LLP

BOYCE LAW FIRM, LLP, in Sioux Falls, South Dakota has an opening in its TRUSTS & ESTATES practice area for a lateral attorney with 3-10 years of experience in private practice or relevant experience in the trust industry.

Qualified candidates will have a background in advanced estate planning and/or trust administration, superior communication skills, and be highly self-motivated. Ideal candidates will have an existing book of transferable business and LLM in Taxation.

Boyce Law Firm LLP is a top-rated, multi-specialty law firm. Compensation will be commensurate with education and experience. Benefits include generous 401K, health insurance, annual CLE tuition, professional dues and memberships, and numerous incidentals.

Confidential inquiries, including resume and cover letter, should be directed to:

Jennifer Bunkers
Boyce Law Firm, LLP,
PO Box 5015,
Sioux Falls, SD 57117-5015

or to

jebunkers@boycelaw.com.

For more information about Boyce Law Firm, please visit www.boycelaw.com.

Boyce Law Firm Welcomes New Attorneys Nicholas M. Ramos and Alexander H. Savage

April 12, 2021 • Boyce Law Firm, LLP

Boyce Law Firm is excited to announce the addition of Nicholas M. Ramos and Alexander H. Savage to the Firm.

 

In 2014, Nicholas M. Ramos and his family moved to Sioux Falls from Sacramento, California where he was raised. Over the years, Ramos worked in many industries, gaining hands-on experience and skillsets that he often refers back to today. He served as a Senior Right of Way Agent in several utility companies and government agencies. He has also worked as a Loan Officer, a Personal Banker, and an Information Technology Specialist and Salesperson. As an Attorney, Nicholas proudly applies the diversity of knowledge and skillsets that he acquired in these industries to help his clients.

Graduating with honors, Ramos was awarded his Juris Doctorate from the University of South Dakota in 2019. He served as a Law Clerk for the 2nd Judicial Circuit, working with all 12 circuit judges, researching, writing opinions and memorandums and providing various other forms of support.

Ramos’ background in business, government, information technology and real property make him a valuable asset as a lawyer as it offers a diverse and critical perspective to his litigation. He’ll spend his time focusing on Civil Litigation, Administrative Law, Business & Transactions, Construction Law, Real Estate and Trusts & Estates Law.

“I enjoy working with many areas of law,” says Ramos. “My diverse background in practical skills, experiences and work ethic have helped push me further in my career. My passion really shows through when I have the opportunity to write opinions based on bold honesty and critical thinking.”

Alexander “Zander” H. Savage grew up in Yankton, South Dakota and aspired to be an FBI Agent. Though this career path did not materialize, his love for the law never wavered. He spent his undergraduate years at the University of South Dakota, where he double-majored in Criminal Justice and Psychology, graduating magna cum laude in 2017. Thereafter, Savage attended the University of Nebraska College of Law, where he graduated with distinction and was awarded his Juris Doctorate in 2020.

Savage focuses on Transactional Law, including the practice areas of Business and Transactions, Real Estate and Trusts and Estates. During law school, he had the opportunity to work with business owners and give early-stage transactional advice and representation and then joined the Boyce Law Firm team as an intern, learning from his peers and integrating into their culture.

“I really enjoy being able to apply what I learned in school to the real world,” says Savage. “When clients have questions, I like being able to guide them and help them understand the entire situation.”

“Nick and Zander are hardworking and bring new perspectives and skillsets to the Firm,” says Partner, Gregory H. Wheeler. “They make great additions to our team.”

 

 

Jennifer Bunkers Featured by the South Dakota Community Foundation

April 12, 2021 • Boyce Law Firm, LLP

Watch video of Jennifer E. Bunkers as featured by South Dakota Community Foundation.

 

Boyce Law Firm is Proud to Announce their 2020 Award Winners

November 5, 2020 • Boyce Law Firm, LLP

(SIOUX FALLS, S.D.) – Boyce Law Firm would like to congratulate their 2020 award winners. Nominated by their peers, several Boyce Law Firm attorneys have received awards for their outstanding performance in the highly respected publications Best Lawyers, Super Lawyers, Martindale-Hubbell and Chambers & Partners. 

 

 

  • Jennifer E. Bunker – Martindale-Hubbell Distinguished Attorney Award
  • Patrick J. Knecht – Martindale-Hubbell Notable Attorney Award
  • Charles A. Larson – Super Lawyers Rising Star and Martindale-Hubbell Preeminent Award Winner
  • Lisa K. Marso – Best Lawyers in Employment Law: Management, Super Lawyers Top Rated Employment & Labor Attorney, Martindale-Hubbell Distinguished Attorney Award, and Chambers & Partners Notable Practitioners in Labor & Employment Law
  • John P. Mullen – Martindale-Hubbell Distinguished Attorney Award
  • Matthew D. Murphy – Best Lawyers: Ones to Watch list and Martindale-Hubbell Preeminent Attorney Award
  • Roger A. Sudbeck – Best Lawyers 2020 Lawyer of the Year, Best Lawyers Defense work in Medical Malpractice Law, Personal Injury Litigation and Professional Malpractice Law, Super Lawyers Top Rated Civil Litigation Attorney, Martindale-Hubbell Preeminent Attorney Award, and Chambers & Partners Notable Practitioners in General Commercial Litigation and Medical Malpractice Defense
  • Jason R. Sutton – Super Lawyers Rising Star, Super Lawyers Top Rated Business Litigation Attorney, and Martindale-Hubbell Distinguished Award Winner
  • Michael F. Tobin – Best Lawyers in Litigation: Construction, Super Lawyers Rising Star, Super Lawyers Top Rated Insurance Coverage Attorney, and Martindale-Hubbell Preeminent Attorney Award
  • Paul W. Tschetter – Super Lawyers Rising Star, Super Lawyers Top Rated Construction Litigation Attorney, and Martindale-Hubbell Distinguished Award Winner
  • Thomas J. Von Wald – Martindale-Hubbell Distinguished Award Winner
  • Thomas J. Welk – Best Lawyers in Administrative/Regulatory Law, Litigation (Bet-the-Company, Commercial, Antitrust, Banking and Finance, Labor and Employment, Regulatory Enforcement–SEC, Telecom, Energy), Energy Law and Health Care Law, Super Lawyers Top Rated Business Litigation Attorney, Martindale-Hubbell Preeminent Attorney Award, and Chambers & Partners Notable Practitioners in General Commercial Litigation
  • Gregory H. Wheeler – Super Lawyers Top Rated Construction Litigation Attorney and Martindale-Hubbell Preeminent Attorney Award

Boyce Law Firm is committed to caring about the people we represent and building relationships that grow and evolve over time. We seek to employ lawyers with these values to better serve the clients who trust us.

Highlights of the CARES Act

July 14, 2020 • Boyce Law Firm, LLP

Coronavirus Aid, Relief, and Economic Security Act

The CARES Act was signed into law on March 27, 2020, in response to the 2020 COVID-19 pandemic.  It includes temporary rules to provide tax savings to individuals and businesses affected by the economic slowdown resulting from efforts to slow the spread of the virus.  Most CARES Act provisions are aimed at providing temporary but sustainable cash flow to individuals and businesses.  The Act also includes some tax incentives designed to promote charitable giving. The new rules can significantly impact your estate plan as the country weathers the COVID-19 pandemic.

 

Retirement Plans

The CARES Act includes new distribution and loan options for those adversely impacted by coronavirus.  Most significantly, early distribution penalties will be waived under certain circumstances.

RMD. Required Minimum Distributions (RMD) are waived for the calendar year 2020 for participants in 401(k), 403(a) and (b) plans, 457, and IRAs.  Unfortunately, this is not available for defined benefit plans.  Individuals who have already taken RMD for 2020 are not allowed to repay it into their retirement plan.  However, these individuals may still avoid income tax on the RMD already received by rolling it over into a new IRA within 60 days of the distribution.

Penalty-Free. The 10% early distribution penalty tax that would otherwise apply to the majority of distributions made before a participant turns age 59 ½ is waived for “coronavirus-related distributions” (CRD) made at any time during 2020 from qualified retirement plans for distributions of up to $100,000. The distribution option is permissive, not mandatory, for eligible plans such as IRAs, 401(k)s, 403(a) and (b) plans, and 457 plans.

This option is not available for all taxpayers. Rather, is available for qualifying individuals who are diagnosed with coronavirus, or whose spouse or dependent has been diagnosed with it, or who has experienced adverse financial consequences from a coronavirus-related quarantine, furlough, layoff, work reduction, business closure or reduction in hours (for business owners) or an inability to work due to lack of child care related to coronavirus. The distributions will be subject to income tax, but the qualifying individual may opt to spread the payments evenly over three years rather than having to pay it all in 2020. The participant may also recontribute the distributed funds to the retirement plan or another retirement plan (with an exception for 457 plan distributions), by a single rollover or multiple rollovers, within three years of the date of the distribution regardless of any contribution limit established by the plan.

Plan Loans. Additionally, loan limits from qualified plans have been increased.  Qualified individuals can borrow up to the lesser of $100,000 or 100% of the participant’s vested account balance, up from the previous limits of $50,000 or 50%.  However, loans are not permitted from IRAs. For qualified individuals with existing loans from a retirement plan due to be repaid by December 31, 2020, the participant has the option to delay repayment by one year.

 

Charitable Giving

Charitable giving deceased following changes to the tax code in 2017.  In an effort to encourage more philanthropy, the CARES Act includes a number of incentives to encourage individuals to provide assistance to charitable organizations supporting individuals and businesses most affected by the coronavirus crisis.

Most significantly,

  • Taxpayers are permitted to claim a $300 above-the-line deduction for cash contributions made to public charities during 2020.
  • Taxpayers who itemize deductions and make cash contributions to any public charities during 2020 are not limited to the usual deduction of 60% of modified adjusted gross income (AGI) Instead, the deduction could be as much as 100% of their AGI. Carryforward is also available for taxpayers who make contributions exceeding the 2020 limit. Unfortunately, this favorable treatment is not available for contributions from private foundations or donor-advised funds.

 

More to Come

The pandemic appears to be far from over.  Congress and the Trump Administration may likely enact additional legislation to provide relief for both individuals and businesses. The items addressed in this article are just the tip of the CARES Act iceberg.  And there will be more to come.  Check back to our website for further updates, or feel free to schedule an appointment with Jennifer E. Bunkers or Tommy L. Johnson to discuss how you may adjust your estate plan in response to these developments.

SECURE Act: How It Will Affect You and the Beneficiaries of Your Retirement Accounts

July 14, 2020 • Boyce Law Firm, LLP

On December 20, 2019, President Trump signed the Setting Every Community Up for Retirement Enhancement Act (SECURE Act). The SECURE Act became effective on January 1, 2020. The Act is the most impactful legislation affecting retirement accounts in decades. The SECURE Act has several positive changes: it increases the required beginning date (RBD) for required minimum distributions (RMDs) from your individual retirement accounts from 70 ½ to 72 years of age, and it eliminates the age restriction for contributions to qualified retirement accounts.  However, perhaps the most significant change will affect the beneficiaries of your retirement accounts.  The SECURE Act requires most designated beneficiaries to withdraw the entire balance of an inherited retirement account within ten years of the account owner’s death.

The SECURE Act does, however, provide a few exceptions to this new mandatory ten-year withdrawal rule: spouses, beneficiaries who are not more than ten years younger than the account owner, the account owner’s children who have not reached the “age of majority,” disabled individuals, and chronically ill individuals.  However, proper analysis of your estate planning goals and planning for your intended beneficiaries’ circumstances are imperative to ensure your goals are accomplished and your beneficiaries are properly planned for.

Under the old law, beneficiaries of inherited retirement accounts could take distributions over their individual life expectancy. Under the SECURE Act, the shorter ten-year time frame for taking distributions will result in the acceleration of income tax due, possibly causing your beneficiaries to be bumped into a higher income tax bracket, thus receiving less of the funds contained in the retirement account than you may have originally anticipated.

Your estate planning goals likely include more than just tax considerations. You might be concerned with protecting a beneficiary’s inheritance from their creditors, future lawsuits, and a divorcing spouse. In order to protect your hard-earned retirement account and the ones you love, it is critical to revisit the beneficiary designations of your retirement accounts to ensure they achieve your intentions for these accounts.

 

Naming a Trust as the Beneficiary of Your Qualified Retirement Account

Depending on the value of your retirement account and ages of your beneficiaries, you may have named your revocable trust or a testamentary trust as the beneficiary of your retirement accounts. Under the old law, once the account is transferred to the trust, the trustee would be permitted to distribute required minimum distributions (RMDs) to the trust beneficiaries.  This allowed the continued “stretch” of the tax-deferral of the account based upon your beneficiaries’ ages and life expectancies. More importantly, the trust protected the account balance, and only RMDs–much smaller amounts–were vulnerable to creditors and divorcing spouses.

Now, with the passage of the SECURE Act, a trust structure may no longer work as well because the trustee will likely be required to distribute the entire account balance to a beneficiary within ten years of your death. Depending upon your unique situation and whether you have concerns about your beneficiaries receiving your retirement accounts without any restrictions, we should discuss the benefits of an “accumulation trust,” an alternative trust structure through which the trustee can take any required distributions and continue to hold them in a protected trust for your beneficiaries.

 

Review Intended Beneficiaries

With the changes to the laws surrounding retirement accounts, now is a great time to review and confirm your retirement account information. Whichever estate planning strategy is appropriate for you, it is important that your beneficiary designation is filled out correctly, including naming contingent beneficiaries in case your primary beneficiary predeceases you.

If you have recently divorced or married, it is imperative that you revisit the beneficiary designations of your accounts!  In many cases, in many cases, the plan administrator of these accounts will distribute the account funds to the beneficiary listed, regardless of a divorce or remarriage, which may be inconsistent with your ultimate wishes.

 

Other Strategies

Although this new law may be changing the way we think about retirement accounts, we are here and prepared to help you properly plan for your family and protect your hard-earned retirement accounts. If you are charitably inclined, now may be the perfect time to review your planning and possibly use your retirement account to fulfill these charitable desires. If you are concerned about the amount of money available to your beneficiaries and the impact that the accelerated income tax may have on the ultimate amount, we can explore different strategies with your financial and tax advisors to infuse your estate with additional cash upon your death.

Please feel free to contact our office to schedule an appointment with Jennifer E. Bunkers or Tommy L. Johnson to discuss how your estate plan and retirement accounts might be impacted by the SECURE Act.

Boyce Law Firm Promotes Tommy Johnson to Partner

January 30, 2020 • Boyce Law Firm, LLP

(SIOUX FALLS, S.D.) – 2020 will definitely be a year of new beginnings for Tommy Johnson, newly named Partner of Boyce Law Firm as of January 1, 2020. An attorney with the firm since 2013 when his career started, Tommy has been quickly climbing the ranks, driven by his passion and willingness to take on new areas of law.

Tommy Johnson is a business and trusts & estates lawyer at Boyce Law Firm. In his business practice, he has represented companies of all sizes—from start-ups to large companies—in corporate matters, including commercial contracting, corporate transactions, corporate governance, real estate, and finance transactions.

He rounds out his practice advising individuals and families on comprehensive estate and business planning matters.

“Tommy has been an integral part of our team. His passion to help others by going above and beyond expectations and his commitment to the firm is exactly what we’re looking for in a partner,” says senior partner, Tom Welk.

As Partner, Tommy will continue his work as a business and trusts & estates lawyer. He believes and takes pride in a “value-add” approach to representing clients and brings a strong background in business and finance that allows him to add an additional layer of value through a transaction or case.

Boyce Law Firm welcomes Tommy to his new role and is excited to put his collective expertise to work for our clients.

For more information about Tommy Johnson, please visit boycelaw.com.

Boyce Law Firm is committed to caring about the people we represent and building relationships that grow and evolve over time. We seek to employ lawyers with these values to better serve the clients who trust us.

Boyce Law Firm is Proud to Announce their 2019 Award Winners

December 17, 2019 • Boyce Law Firm, LLP

(SIOUX FALLS, S.D.) – Boyce Law Firm would like to congratulate their 2019 award winners. Nominated by their peers, several Boyce Law Firm attorneys have received awards for their outstanding performance in the highly respected publications Best Lawyers, Super Lawyers, Martindale-Hubbell and Chambers & Partners.

  • Jennifer E. Bunkers– Martindale-Hubbell 2019 Distinguished Attorney Award
  • Patrick J. Knecht– Martindale-Hubbell 2019 Notable Attorney Award
  • Charles A. Larson – Super Lawyers Rising Star and Martindale-Hubbell Preeminent Award Winner
  • Lisa K. Marso– Best Lawyers in Employment Law: Management, Super Lawyers Top Rated Employment & Labor Attorney, Martindale-Hubbell 2019 Distinguished Attorney Award, and Chambers & Partners Notable Practitioners in Labor & Employment Law
  • Michael S. McKnight – Best Lawyers 2020 Lawyer of the Year, Super Lawyers Top Rated Workers’ Compensation Attorney, and Martindale-Hubbell 2019 Preeminent Attorney Award
  • John P. Mullen – Martindale-Hubbell 2019 Distinguished Attorney Award
  • Matthew D. Murphy – Martindale-Hubbell 2019 Preeminent Attorney Award
  • Roger A. Sudbeck – Best Lawyers 2020 Lawyer of the Year, Super Lawyers Top Rated Civil Litigation Attorney, Martindale-Hubbell 2019 Preeminent Attorney Award, and Chambers & Partners Notable Practitioners in General Commercial Litigation and Medical Malpractice Defense
  • Jason R. Sutton – Super Lawyers Rising Star and Martindale-Hubbell Distinguished Award Winner
  • Michael F. Tobin – Best Lawyers in Litigation: Construction and Martindale-Hubbell 2019 Preeminent Attorney Award
  • Paul W. Tschetter– Super Lawyers Rising Star and Martindale-Hubbell Distinguished Award Winner
  • Thomas J. Von Wald – Martindale-Hubbell Distinguished Award Winner
  • Thomas J. Welk – Best Lawyers in Administrative/Regulatory Law, Litigation and Energy Law, Super Lawyers Top Rated Business Litigation Attorney, Martindale-Hubbell 2019 Preeminent Attorney Award, and Chambers & Partners Notable Practitioners in General Commercial Litigation
  • Gregory H. Wheeler – Super Lawyers Top Rated Construction Litigation Attorney and Martindale-Hubbell 2019 Preeminent Attorney Award

Boyce Law Firm is committed to caring about the people we represent and building relationships that grow and evolve over time. We seek to employ lawyers with these values to better serve the clients who trust us.