Joshua R. Brown

Associate

brownjr@ballardspahr.com
Tel 605.978.5243
Fax 605.978.5225
Sioux Falls

Joshua R. Brown handles a variety of matters related to real estate, tax, and private client services, including estate planning, trust and estate administration, and business and tax planning. He assists clients in preparing federal estate, gift, and income tax returns, and participates in guardianship, conservatorship, and eviction hearings.

While studying for his LL.M. degree, Joshua was a volunteer at the Low Income Taxpayer Clinic, an organization that represents low income taxpayers before the IRS in audit, appeals, collections, and federal tax litigation.

Representative Matters

  • Represented individuals in forming a comprehensive estate plan, including Wills, Trusts, Durable Power of Attorney, Health Care Power of Attorney, Living Wills, Transfer on Death Deeds, and Life Estates.
  • Formation of corporations, limited liability companies, partnerships, and other like entities. Created shareholder agreements, buy-sell agreements, professional service agreements, employee stock purchase option plans, and other documents.
  • Established long term trust for South Dakota farmers and business owners to insure future ownership of assets and to provide asset protection. In addition, I assisted numerous trustees in trust administration.
  • Prepared federal and state income, gift and estate tax returns for farmers, small businesses and individuals. In addition I advised clients on successful tax planning strategies for federal and state income, gift and estate tax liability.
  • Represented individuals and businesses in drafting, negotiating and closing multiple real estate transactions including both the selling and purchasing of real estate as well as implementing 1031 exchanges for beneficial income tax results.
  • Represented individuals in the formation and administration of Guardianships and Conservatorships.
  • Represented multiple individuals in establishing and administering both Informal and Formal Probates.
  • Represented individuals in trust and will contests.
  • Provided assistance to disable veterans, through the University of South Dakota’s Veteran Legal Clinic, in developing a successful estate plan.
  • Represented individuals in IRS determinations and in rectifying unfiled federal income tax returns.

Professional Activities

State Bar of South Dakota

Sioux Falls Estate Planning Council

Recognitions & Accomplishments

South Dakota Trial Academy Certification, July 2018

Speaking Engagements

“Current Status of the Federal Transfer Tax System,” Trusts and Estates Lunch and Learn Series, November, 2019.

“Estate Planning Basics,” Life Scape Financial Planning & Charitable Gifting Presentation, March, 2016.

University of Denver (LL.M. in Taxation 2015)

University of South Dakota School of Law (J.D. 2013)

South Dakota State University (B.A., cum laude, 2008)
Dean's List

South Dakota

Flandreau Santee Sioux Tribal Court