David Naples practices in Leonard, Street and Deinard’s Mankato office. His practice focuses on advising closely held businesses and their owners on a wide range of business, income and estate tax planning matters. David advises closely held businesses regarding operational matters as well as the acquisition of new businesses and the divesture and restructuring of existing businesses. In addition, he counsels individuals on the successful transfer of family-owned businesses and other assets between generations.

David has lectured for continuing legal education, the American Bar Association, the National Business Institute and civic groups on various estate and income tax planning and business succession planning topics.

Professional and Civic Activities

• Member, American Bar Association, Taxation Section, and Real Property, Trust and Estate Law Section
• Chair, Estate Planning and Administration for Business Owners, Farmers and Ranchers Committee of Business Planning Group, of Real Property Trust and Estate Law
• Section of American Bar Association
• Member, Colorado Bar Association
• Member, Wisconsin Bar Association
• Advisory board member, Salvation Army (Mankato Division)

David has written a chapter for The Colorado Estate Planning Handbook (Orange Book Text) (1995, updated 1998) titled “Marital Dissolution and Estate Planning” and is the author of “Business Succession Planning – Changing the Ground Rules” published in the March/April 2006 issue of Probate & Property magazine.

Education

• LL.M., Taxation, University of Denver College of Law, 1993
• J.D., cum laude, Marquette University Law School, 1990
• B.S., magna cum laude, Western Illinois University, 1987

Admissions

• State of Minnesota
• State of Wisconsin
• State of Colorado
• U.S. Tax Court