Brock, Carpenter, McGuire & DeWulf, P.S.

 

Real Estate And Estate Planning

 

 

Norman D. Brock   

Born in Orofino, Idaho in 1942, Norm attended Whitman College (BA, 1964) and the University of Idaho (JD, 1967).  He lives in Davenport and practices principally from the Davenport office, as well as the Spokane office.  He focuses mainly on the areas of agribusiness planning, estate planning, farm and commercial corporations, general and family limited partnerships, ASCS planning and ASCS appeal matters, probate, and taxation as it relates to all of the above areas.  

  • · Representing over 700 closely-held farm corporations, farm family limited partnerships (FLPs), and farm family limited liability companies (LLCs);

  • · Norm has handled over 200 ASCS/CFSA audits;

  • · Has advised on over 300 farm reorganizations designed to maximize program payment limitation concerns for the particular farm family;

  • · Has published numerous articles over the last many years in Wheat Life on topics of interest to farm families;

  • · Has spoken extensively at locations throughout eastern Washington over the last several years on topics of concern to farm families;

  • · Has spoken every year at Ag Expo held in January in Spokane since its inception on topics of interest to farm families;

  • · Advises on all issues pertaining to retirement/transition issues within the farm family and finding solutions particular to your family including transition of the family farm corporation, utilizing supplemental income plan concepts and the like;

  • · Advises extensively on farm real estate transaction planning including utilization of split-interest purchase technique involving the use of your family farm corporation;

  • · Is extensively involved in estate planning for farm families and has handled many estates involving 706 federal estate tax return preparation;

  • · Is extensively involved in valuation issues concerning the farm family corporation and/or FLP and or LLC for federal gift and estate tax purposes and specifically including using and understanding 2032A special use valuation for farm real estate and 2057 family-owned business deduction.

Kenneth D. Carpenter  

Born in Yakima, Washington in 1952, Ken attended Washington State University (BA Cum Laude, 1974, Phi Beta Kappa) and the University of Idaho (JD, 1977), where he was on the Board of Editors of the Law Review.  Ken lives in Davenport and practices principally from the Davenport and Ritzville offices.  He serves as general counsel to many cooperatives, associations and public entities.  This broad-based representation gives Ken experience in all facets of complex commercial transactions.  His practice also emphasizes real estate and estate planning.    

  • · Member American Bar Assoc., Washington State Bar Assoc., Electric Cooperative Attorneys Bar Assoc.
  • · General Counsel for three Eastern Washington rural electric cooperatives.
  • · City Attorney for four Eastern Washington municipalities.
  • · General and Special Counsel to numerous distribution and grain warehouse and other cooperatives.
  • · Speaker at Ag Expo pertaining to estate planning, real estate, farm transition, and IRS Sec.1031 transactions.
  • · Extensive real estate experience:              
  •          300 plus closings per year
  •          Complex IRS Sec. 1031
  •          Numerous subdivision and developer transactions

L. R. "Rusty" McGuire, Jr.  

  • Born in 1963 in Thornton, Washington, Rusty attended Eastern Washington University (BA, 1986) and the University of Idaho (JD, 1989).  He lives in Davenport and practices principally from the Davenport office, as well as the St. John, Ritzville and Fairfield offices in the areas of elder law and asset protection for the elderly.  Rusty's practice also includes all facets of agricultural law including estate and tax planning for family, family corporations and partnerships. 

  •  

  • · Member American Bar Association, Washington State Bar Association, National Academy of Elder Law Attorneys.
  • · Has spoken at Ag Expo on nursing home issues, long-term care, estate planning, tax planning, farm planning and transition issues.
  • · Has published articles in Wheat Life on general topics and most recently on long-term nursing care.
  • · Has advised families dealing with farm and business issues when transitioning to another generation and the impact on potential nursing home issues.
  • · Has advised families on farm real estate transaction planning including the use of split-interest purchases.

Mark W. DeWulf 

Born in 1967 in Sioux Falls, South Dakota, Mark attended Eastern Washington University (B.A., 1989) and University of Puget Sound (J.D., 1993).  He lives in Odessa.  Mark serves as general counsel for the cities of Odessa, Davenport and Ritzville.  His practice deals with agribusiness planning, estate planning, probate matters, elder law, and litigation as it relates to these matters.  Mark has focused his practice on water law. 

  • · Member American Bar Association, Washington State Bar Association.
  • · Has spoken at Ag Expo on water law, nursing home issues, and agricultural tax planning.
  • · City Attorney for three Eastern Washington municipalities.
  • · Advise clients on sales, transfers and exchanges of existing water rights in the newly developing water rights market.
  • · Advise clients on the Department of Ecology's "use it or lose it" rules, including advice relating to temporary and permanent changes, place of use and point of withdrawal changes, acreage expansion applications, and avoiding relinquishment/abandonment.
  • ·         Practice before Water Conservancy Boards, Pollution Control Hearings Board and Department of Ecology.

Corey F. Brock 

Born in Davenport, Washington, Corey attended the University of Washington (B.A., 1991) and Willamette College of Law (JD, cum laude, 1994) where he was an editor of the Law Review.  Corey lives in Spokane and practices principally from Spokane.  Corey’s primary emphasis is with commercial law, including intellectual property, licensing and fund raising details.  He is extensively involved in all facets of agricultural law including incorporation of the farm family, and use of a limited liability company for transition of the farm/ranch land. 

  • · Has spoken at Ag Expo on limited liability companies and farm corporations.
  • ·Has published articles in Wheat Life  on limited liability companies and estate planning.
  • · Has advised families dealing with farm and business issues.