Nyemaster Goode, founded in 1918, is the largest and one of the most recognized Iowa-based law firms, with offices in Des Moines, Ames, and Cedar Rapids. Our broadly diversified practice enables us to offer solutions to the most challenging legal issues in virtually every area of the law to companies that range in size from emerging start-ups to Fortune 500s, as well as to individuals.

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

BrownWinick is a dynamic business-focused law firm headquartered in Des Moines, Iowa serving a diverse client base with a variety of legal and business issues. BrownWinick provides a broad range of legal services across practice areas and industries, including construction, corporate law, employment, environmental, estate planning, government relations, intellectual property, litigation, manufacturing, securities, and tax. BrownWinick works with many of the largest and most innovative companies in the Midwest and beyond, delivering tailored commercial solutions through its dedicated and uncompromised approach to quality and service. Pivotal moments in your business demand courage and clear vision. BrownWinick partners with you to craft bold solutions rooted in wisdom and experience, so you can face the future confidently.

We are a multidisciplinary civil engineering, planning, and design firm serving clients throughout the Midwest and nationwide. We are focused on building long-term client relationships through responsive, personal service and right-sized solutions. We think beyond engineering, striving to improve quality of life within the communities we serve and call home.

We're a nationally recognized, relationship-focused interdisciplinary design and planning firm. United in our pursuit to create meaning together, we partner with clients and communities to create inclusive, sustainable and meaningful environments that improve people’s lives and make our world better.

LightEdge delivers technology solutions that bring the operational benefits of the public cloud to enterprise IT workloads. We reduce the complexity of IT modernization to help clients reinvest their time, resources, and capital toward innovation over maintenance. Every service is built with the security and performance clients expect and the flexibility and visibility they want. Founded in 1996, LightEdge supports over 1,300 clients and delivers unmatched uptime, security, compliance, and visibility. Our client-centric approach prioritizes understanding each business’ unique goals to deliver the right cloud for every workload and bridge the gap between their multi-cloud environments. Our trusted advisors are here to guide clients from status quo to leading edge so they can focus on serving their clients not their servers.

Dickinson, Mackaman, Tyler & Hagen, P.C. is a general practice law firm with offices in Des Moines, Iowa. Dickinson attorneys provide a full range of legal and business counseling services to a client base that includes large corporations, small businesses, governmental entities and not-for-profit organizations with interests in Iowa.

United Contamination Control, Inc. is a company that has been dedicated to the contamination control industry for over 25 years. We have developed state of the art cleaning service to the aerospace, military, and other industrial sectors. Working directly with our customer, UCC is often involved in pre-production planning, at times providing written cleaning procedures for approval by our customer or the end user. Frequently UCC recommends at what stages the cleaning, testing and packaging processes should take place, along with the proper sequence for these operations. This early involvement helps minimize costs while helping to assure clean, acceptable hardware. Precision cleaning & packaging techniques for high purity service process control equipment & instrumentation components used by the aerospace, military, & industrial sectors. Precleaning; precision-cleaning; disassembly, assembly, testing (pneumatic, hydrostatic); sealing, packaging. Fed-STD-209 class 100 & 10,000 cleanrooms. Custom procedures available along with processing IAW MIL-STD-767, MIL-STD-1246, MIL-STD-1330, MIL-I-52211, MIL-P-23199, MIL-STD-2073-1, CGA-4.1 & other corporate/government specs. Certifications provided & government source inspection available

Whitfield & Eddy Law serves its nationwide client base from locations in Des Moines and Mt. Pleasant, Iowa. The firm is committed to meeting the diverse, challenging and changing needs of our clients through a proactive problem solving approach. Attorneys practice in our business and banking, construction and surety, divorce and family, estate and trust, labor and employment, litigation, and real estate practice groups. Members of the firm are recognized by Chambers USA, Best Lawyers in America, and Great Plains Super Lawyers.

Mechdyne Corporation is a broad-based technology partner specializing in audiovisual and information technologies (AV/IT), visualization and software solutions, immersive virtual reality technologies, and technical support services. We address complex projects where an in-depth understanding of user requirements leads to the development of customized solutions involving elements of display, graphics computing, software, and professional services. Headquartered in Marshalltown, Iowa, Mechdyne serves a global client base that includes leading government laboratories, university and research centers, energy, aerospace, manufacturing, and medical organizations, as well as any other user of advanced technology.

McKee, Voorhees & Sease, PLC is your worldwide intellectual property partner since 1924. We work with local, national, and international clients to secure, protect, and enforce their intellectual property rights. We strive to help creators and innovators understand and navigate the complexities of patent, trademark, copyright, licensing, and trade secret law to ensure that our clients are able to spend more time doing what they do best, innovating. The attorneys at MVS have broad practical experience and expertise in various engineering and life science fields that enable us to provide full service intellectual property representation across broad technological and creative areas, including the firm’s new entertainment law practice group. MVS has built its strong reputation by consistently and successfully advocating on behalf of clients at the highest level in federal and state courts across the country for nearly a century. Having worked with clients all over the United States and in over 160 countries worldwide, combined with strategic partnerships including LEGUS, an international network of law firms, MVS is your worldwide intellectual property partner.

We Create Value Belin McCormick strives to provide the highest caliber of legal services to businesses, public institutions and individuals located in Iowa and across the nation. We offer legal services from highly educated, trained and experienced lawyers in a variety of fields. Belin McCormick is wholly dedicated to serving the needs of our clients and assisting them in achieving their objectives. Our corporate department represents business clients, large and small, in addressing every aspect of their needs for legal services, ranging from everyday problem-solving and advice to sophisticated organizational and transactional work. Our litigation department represents clients in state and federal court, in administrative agency actions, in alternative dispute resolution proceedings and in appeals. Our real estate department handles transactions and renders services from the routine to the complex. Our lawyers include experts in employment law who represent clients on the employer side. Other lawyers have expertise and provide services in environmental law, banking, immigration, intellectual property law, tax, probate, estate planning, and attorney and judicial ethics. In appropriate cases, we take a multidisciplinary approach to assure that our services best meet the needs of our clients.