Shareholder

For more than 30 years, Mr. Smiley's practice has centered on the organization and operation of business enterprises and advice to ownership.  His work includes acquisition and disposition of assets and ownership interests, including mergers, recapitalizations, and similar transactions.  He assists business owners in ownership transitions through shareholder and similar agreements and provides detailed and complex estate planning advice to high-net-worth owners.

Business Transactions and Disputes.  Acquisition and disposition of businesses and their properties in more than half of the American states.  Major acquisitions of assets and stock in financial, hospitality, manufacturing, insurance, retail, real estate, resort management, golf course development, and telecommunications.  Representation of lenders and borrowers in complex loan transactions at inception and through workout of troubled loans.

Real Estate.  Commercial real estate development and leasing, including shopping centers, manufacturing facilities, and office complexes.  Acquisition and redevelopment of environmentally distressed properties and conversion to productive use.

Contracts.  Negotiation of contracts for purchase and sale of businesses and business interests.  Development of producer, agency, program, and similar agreements and negotiation of specific transactions for national insurance broker.  Negotiation of construction contracts for multinational construction company.  Negotiation of employment agreements, shareholder agreements, member agreements, and other control devices for operation of businesses and protection of intellectual property.

Taxation.  Negotiations with state and local agencies for tax and other development incentives for development of new and rehabilitated manufacturing facilities.  Advises business owners and other high-net-worth individuals on tax/estate planning, including wills, trusts, and charitable vehicles for individuals.  Represents clients in the United States Tax Court and in negotiations with the Internal Revenue Service.

Licensed to practice in Missouri and Kansas
Admitted to practice before the United States Tax Court, United States District Court for the District of Kansas, Supreme Courts of Kansas and Missouri
Member, American Bar Association
Member, Missouri Bar Association
Member, Kansas Bar Association
Member, Kansas City Metropolitan Bar Association
Member, Johnson County, Kansas, Bar Association
AV^® Preeminent^™ Rated by Martindale-Hubbell*

* Click for selection information.

New York University (L.L.M., 1981, Tax Law)
University of Kansas (J.D., 1977 (Associate Editor, Law Review); M.B.A., 1977; B.A., 1971)