Asset Protection Panel
This panel will be moderated by Dennis Collins, Attorney and Partner at Jewell, Collins & DeLay.
Matthew Van Heuvelen and Mark Krogstad, attorneys at Davenport, Evans, Hurwitz & Smith discussed Domestic Asset Protection Trusts (DAPTs).
Patrick Goetzinger, attorney at Gunderson, Palmer, Nelson and Ashmore LLP discussed Dynamic Duo: South Dakota Trust Laws and Business Entity Statutes.
Victoria Haneman, Professor of Law at Concordia University, School of Law, discussed Incentive Trusts and the Impact of RAP in Other States.
Alice Rokahr, President, Trident Trust Company (South Dakota), discussed Benefits and Tax Implications of U.S. Trusts for Foreign Settlors.
Dennis Collins is a lawyer in Norfolk, Nebraska, and partner at the firm of Jewell & Collins. His practice includes estate planning, wills and trusts, as well as real estate and corporate work.
He is licensed to practice in both Nebraska and South Dakota, and has been a Fellow in the American College of Trust & Estate Counsel for 31 years. Mr. Collins has authored several articles on estate planning for law reviews and seminars, and speaks at trust and financial planning conferences throughout Nebraska. He's been in practice for over 45 years.
Pat is a partner in the Rapid City law firm Gunderson, Palmer, Nelson & Ashmore, LLP where he leads the firm's Business and Estate Planning Group and serves on the firm's Executive Committee. He practices in the areas of business and estate planning with a focus on family run businesses, affluent individuals, business transactions, and real property law. Pat's practice has expanded to include service as a mediator, expert witness and court appointed fiduciary on business, trust and estate matters.
Pat is Past President of the South Dakota State Bar Association, a Fellow in the American College of Trust and Estate Counsel, is listed among the Best Lawyers in America in the categories of Real Estate Law, Corporate Law, Land Use and Zoning Law, Mergers and Acquisitions Law and Non-Profit Charities Law, and Chambers USA, America's leading Lawyers for Business in the categories of Corporate/Commercial Law and Real Estate Law. Best Lawyers named him Rapid City Corporate Law "Lawyer of the Year" for 2012 and Rapid City’s Real Estate Law "Lawyer of the Year" for 2014. Pat was elected as a fellow to the American College of Real Estate Lawyers, and recently began his term at the South Dakota State Chair of the American Trust of College and Estate Counsel. Pat serves on several non-profit boards and is a lifetime member of the Mt. Rushmore Society.
Through his service to the State Bar Association and the Governor's Task Force on Trust Reform and Administration since its inception in 1997, Pat has been actively involved in trust and business legislation passed in the past several years. As a lecturer, program chair, moderator, or panelist, Pat has participated in continuing legal education programs at the state and national level educating attorneys and other planning professionals on a wide variety of estate planning and business related topics.
Professor Haneman brings significant practice experience and substantial law school teaching experience to Concordia University School of Law. After serving as General Counsel at two San Diego-based financial services companies, Professor Haneman left corporate transactional practice to join the legal academy in 2005.
Professor Haneman taught at California Western School of Law in San Diego (2005-2007 Teaching Fellow, 2004 Adjunct Professor, 2000 Visiting Professor) and University of La Verne College of Law (2012-2014 Professor of Law with tenure, 2009-2012 Associate Professor, 2007-2009 Assistant Professor). She has been voted the Student Bar Association Professor of the Year at both La Verne (2007-2008) and California Western (2006-2007). In May 2010, the La Verne Academy awarded Professor Haneman the Young Scholars Award. During the 2012-2013 academic year, and again in Fall 2013, Professor Haneman was a Visiting Professor of Law at the William S. Boyd School of Law, University of Nevada, Las Vegas.
Professor Haneman’s scholarly work has appeared in a number of publications, including Nevada Law Journal, Missouri Law Review, and Cleveland State Law Review. Her most recent article, “The Collision of Student Loan Debt and Joint Marital Taxation,” was the subject of a Forbes online article and is forthcoming in Virginia Tax Review. Professor Haneman has co-authored a book with Daniel M. Berman, formerly the Director of the Graduate Tax Program at Boston University School of Law. Available through Carolina Academic Press, “Making Tax Law” examines the way in which considerations of tax policy, tax politics and tax administration intersect and contribute to the development of law through the legislative process, the promulgation of regulations and other administrative guidance, and the negotiation and ratification of tax treaties.
Professor Haneman earned an LL.M. in Taxation from New York University. She graduated magna cum laude from California Western School of Law with a number of honors, scholarships, and awards (including five American Jurisprudence awards, the Miller, Monson & Peshel Scholarship in Taxation, the Dean’s Scholarship for Academic Achievement, the West Publishing Award for Academic Achievement, and California Western’s Law Review/International Law Journal).
Mr. Krogstad, a Willmar, Minnesota native and Augustana College graduate, joined Davenport Evans in Sioux Falls, SD as an Associate in 2012 and is licensed in both South Dakota and Minnesota. His practice is primarily devoted to estate and business succession planning, probate, taxation, and business law.
Mr. Krogstad is active in the community and in professional organizations. He is a member of the Sioux Falls Estate Planning Council, the State Bar of South Dakota and the Minnesota State Bar Association. Outside the office, Mr. Krogstad enjoys outdoor activities, such as hunting and fishing, and spending time with his family.
Mr. Krogstad received his J.D. at the University of North Dakota School of law, with distinction Order of Coif, and Order of Barristers in 2010. He received his B.A. from Augustana College, graduating cume laude, in 2007. He received his LL.M in Taxation at the University of Florida Levin College of Law in 2012.
While in law school Mr. Krogstad was on the North Dakota School of Law Moot Court Board, and he was a member of the North Dakota Law Review. While attending the University of Florida in 2012 he received the Book Award in Estate Planning.
Alice Rokahr is the President of Trident Trust Company (South Dakota) Inc., which is a division of the independent Trident Trust Group, a global industry leader in the provision of corporate, trust and fund services to the financial services sector worldwide.
Ms. Rokahr has extensive professional experience in providing trustee services and administrative support via directed and delegated trusts to enhance multi-generational wealth planning, and closely held business structuring for private clients, family offices and professional advisers.
Ms. Rokahr received her J.D. at the University of South Dakota School of law in 1986.
Matthew Van Heuvelen
Matthew W. Van Heuvelen is a partner in the business law section at Davenport Evans in Sioux Falls, SD. Mr. Van Heuvelen, who is licensed to practice in South Dakota and Iowa, focuses his practice on dynasty trusts and trust administration, business transactions, estate planning, probate, tax planning and fiduciary litigation. Clients he represents include individuals, families, trustees, bank trust departments, trust companies, financial advisors, businesses and charitable organizations.
Mr. Van Heuvelen is a member of American Bar Association, the State Bar of South Dakota, the Iowa State Bar Association and the Sioux Falls Estate Planning Council.
Mr. Van Heuvelen received his J.D. at the University of Iowa College of Law, and graduated with distinction in 2010. While in law school, he served as an Articles Editor on the Journal of Corporation Law and worked as a Research Assistant for a widely published trusts and estates professor. Mr. Van Heuvelen did his undergraduate studies at Northwestern College in nearby Orange City, Iowa, where he majored in business/finance and political science and where he now serves as an adjunct faculty member, teaching business law.
Outside the office, Mr. Van Heuvelen coaches soccer for Dakota Alliance Soccer Club, participates in a variety of activities at his church, and enjoys spending time with his wife, Kaylene, and their daughter, Katie. You will also find him supporting the Iowa Hawkeyes, Atlanta Braves, and Green Bay Packers.