Richard Moe

About Richard

Richard Moe, born in Brookings, South Dakota, attended undergraduate school at South Dakota State University, graduating in 1969. Richard attended law school at New York University, graduating in 1972 and obtained his LL.M. in Taxation in 1973. After graduating from law school, he practiced law in Milwaukee, Wisconsin before joining the law firm of May & Johnson, P.C. in 1976.

Contact Information

Education

  • New York University School of Law, New York, New York, 1973 LL.M., in Taxation

  • New York University School of Law, New York, New York, 1972 J.D.

  • South Dakota State University, 1969

Admissions

  • U.S. Court of Appeals 8th Circuit, 1982

  • U.S. District Court District of South Dakota, 1976

  • South Dakota, 1976

  • U.S. Tax Court, 1974

  • New York, 1972

  • Wisconsin, 1973

Accolades

  • Martindale-Hubbell Law Directory -- A.V. Rated

  • Adjunct Professor—University of South Dakota School of Law (2009-2011)

  • Federal Income Taxation, Federal Entity Taxation

  • Frequent speaker to professional associations

PROFESSIONAL ASSOCIATIONS AND MEMBERSHIPS

  • Second Judicial Circuit Bar Association

  • State Bar of South Dakota

  • American College of Trusts and Estates Counsel Fellow

Areas of Practice

Corporate & Business Law

  • Entity Formation

  • Taxation

  • Member / Shareholder Agreements & Disputes

  • Contract Matters

  • Mergers & Acquisitions

Elder Law

  • Power of Attorney

  • Powers of Healthcare / Living Wills

  • Guardianship / Conservatorship

  • Medicare / Medicaid Matters

Labor & Employment

  • Employment Contracts

Real Estate

  • Real Estate Development

  • Entity Formation & Transfer

  • Purchase Agreements

Tax

  • Federal Income Tax

  • Entity Tax (Corporation, Partnership, LLC)

  • Excise/Sales/Use Tax

  • Federal Estate Tax

  • Federal Gift Tax

Trusts & Estates

  • Wills

  • Trusts

  • Estate Planning

  • Probate

  • Powers of Attorney

  • Trusts Administration