Frank J. Carroll

Dentons Davis Brown PC Attorney


215 10th St. Suite 1300 Des Moines, IA 50309 United States


Phone: (515) 288-2500 Fax: (515) 243-0654

Practice Areas

Business Law
Business Start-ups
Mergers & Acquisitions
Tax-State & Local

Biographical Info

Frank J. Carroll, born Albuquerque, New Mexico, February 10, 1947; Admitted 1973, Iowa; U.S. Supreme Court, 1982; U.S. Court of Appeals, 1976; U.S. Court of Claims, 1982; U.S. District and Southern District of Iowa, 1984. Preparatory education, St. Louis University (B.S., 1969) Cum Laude; Legal education University of Illinois (J.D., 1973). Professional authorships: Tax Implications Arising out of Tax Free Recapitalizations; How to Avoid Ordinary Income Potential of Preferred Stock Issues in Recapitalization; Co-Author, 7 Estate Planning 344 (1980). Teaching positions: Drake University College of Law-Business Planning 1976-1986 and 2007-2012; Drake University College of Business-Master of Tax Program, Corp. Taxations 1987-1993. Offices: Iowa Agriculture Development Authority Board (2000-2010). Memberships: American Bar Association (1973 -present), Business Law Section (Unincorporated Entities, Negotiated Transactions, Legal Opinion Committees), Taxation Section; Iowa State Bar Association, President 2010-2011, Board of Governors (2003-2009), Business Law Section (Chair 1995-1998), Business Law Section Council (2004-2010), Taxation Committee and Tax Section Council, Limited Liability Company Sub-Committee (1991) – Responsible for drafting the Iowa Limited Liability Company Act, For Profit Corporate Committee (2001-2002) – Revised Iowa Business Corporation Act, Limited Partnership Committee (Chair 2002-2003) – Revised Iowa Limited Partnership Act; Polk County Bar Association, Board of Directors (2002-2005); Internal Revenue Service, Commissioners’ Advisory Group (1989-1990), District Liaison Group (1989-1991); Best Lawyers in American (1985-present); Chambers USA – America’s Leading Business Lawyers (2000-present); Who’s Who in America; Super Lawyers; American Institute of Certified Public Accountants; Iowa Society of Certified Public Accountants; Wakonda Club (1974-present, Board 2009-2012); Variety Club – Board (1997-2003); Greater Des Moines Leadership Institutes (1987-1988); St. Jude’s Children Hospital Fall Dinner (2002-2005).