James Wainwright

Ahlers & Cooney, P.C.

Our law firm has developed a reputation of excellence for finding innovative solutions while effectively managing risk for our clients … for over 125 years. This history shapes who we are today. We offer the breadth and depth of experience clients need … and can count on from their legal advisors at Ahlers & Cooney. Focusing on understanding our clients' businesses and building strategic partnerships allows us to go beyond providing general legal counsel and serve as strategic problem solvers. Our firm's comprehensive services are organized by two Practice Areas, and various Practice Groups. • Public Law Practice Area o Education Law Group o Government Law Group • Private Law Practice Area Attorneys practicing within each area have the experience and understanding of the law specific to the area which ensures we're being as proactive and innovative as possible. Practice Groups include: * Business Entities * Board Governance * Collective Bargaining * Construction Law * Economic Development/Urban Renewal * Employee Benefits * Employment Law * Higher Education * Litigation * Procurement / Contracting * Public Finance * Real Estate / Environmental * Trusts, Estates & Personal Taxation * Student Issues * Workers' Compensation About Ahlers & Cooney's Client Alerts Our Client Alerts are intended to provide occasional general comments on new developments in Federal and State law and regulations which we believe might be of interest to our clients. The Client Alerts should not be considered opinions of Ahlers & Cooney, P.C., and are not intended to provide legal advice as a substitute for seeking professional counsel. Readers should not under any circumstance act upon the information in this publication without seeking specific professional counsel. Ahlers & Cooney will be pleased to provide additional details regarding any article upon request. Additional copies of this Client Alert may be obtained by contacting any attorney in the Firm or by visiting the Firm's website at www.ahlerslaw.com. ©2017 Ahlers & Cooney, P.C. All Rights Reserved. NOTICE TO THE PUBLIC The determination of the need for legal services and the choice of a lawyer are extremely important decisions and should not be based solely upon advertisements or self-proclaimed expertise. This disclosure is required by rule of the Supreme Court of Iowa. Memberships and offices in legal fraternities and legal societies, technical and professional licenses, and memberships in scientific, technical and professional associations and societies of law or field of practice does not mean that a lawyer is a specialist or expert in a field of law, nor does it mean that such lawyer is necessarily any more expert or competent than any other lawyer. All potential clients are urged to make their own independent investigation and evaluation of any lawyer being considered. This notice is required by rule of the Supreme Court of Iowa