Attorney Profiles

James A. Nepple is the managing partner of Nepple Law, PLC. He is licensed to practice law in Illinois and Iowa. His primary areas of practice are taxation, estate planning, trust administration, probate matters, retirement plans, business and individual planning, corporate law, and non-profit organizations

He received his undergraduate degree from Creighton University in 1967, his law degree (with distinction) from the University of Iowa in 1970, and his Master of Laws in Taxation degree from New York University in 1982. He is admitted to practice in Iowa and Illinois and is a member of the American, Iowa, Illinois, Rock Island County, Scott County and Muscatine County Bar Associations. He is an "A" rated lawyer in the Martindale-Hubbell Law Directory. He is included in "Best Lawyers in America" under Tax Law and Employee Benefits Law and in "Leading Illinois Attorneys" under Trusts & Estate Planning Law, Tax Law, and Small Business Law. He is a Fellow of the American College of Trust and Estate Counsel and serves on its employee benefits in estate planning committee and on its charitable planning and exempt organizations committee. He is also a Fellow of the American, Iowa, and Illinois Bar Foundations.

Mr. Nepple is an author and frequent speaker on taxation, estate planning, and retirement plan matters for the Tax Section of the American Bar Association, American Agricultural Law Association, Law Education Institute, Illinois Bar Association, and Iowa Bar Association. He is Immediate Past Chair of the American Bar Association's Business Cooperatives and Agricultural Tax Committee of the Tax Section. He is Past Chairman of the Illinois Bar Association's Federal Taxation Section Council, Past Chairman of the Taxation Section of the Iowa State Bar Association, Past President of Quad City Estate Planning Council, and Past Chairman of the Iowa Association of Business and Industry's Tax Committee. Prior experience includes a tax accountant position with the public accounting firm of Arthur Young and Company (now Ernst & Young) in Chicago, Illinois.

Currently he is active in Junior Achievement where he has received both the Bronze and Silver National Leadership Awards. He is Past President of his local chamber of commerce, country club, Kiwanis club, and the Iowa Historical Foundation. He was a trustee of the State Historical Society for eight years during the construction and raising of funds for the Iowa Historical Museum and has received two Iowa Governor's Volunteer awards, one for Economic Development and one for Cultural Affairs.

See his profile at leadinglawyers.com

Jay Jung

Jay Jung is an associate of Nepple Law, PLC, primarily working in the Davenport office. In 1998, he received his Bachelor of Business Administration in Accounting with High Distinction from the University of Iowa Henry B. Tippie College of Business. He received his Juris Doctor degree from the University of Iowa, College of Law in 2002.

Jay Jung is licensed to practice law in Iowa. He plans to become licensed in Illinois. He is a member of the American Bar Association, Iowa Bar Association, Illinois Bar Association, and the Scott County Bar Association.

Michelle L. Heller is an associate working primarily in the Muscatine office. She is originally from Morrison, Illinois, which is about twenty minutes east of Clinton, Iowa. In 1999, she received her Bachelor of Business Administration in Accounting with Honors from the University of Iowa Henry B. Tippie College of Business. In 2002, she received both her Juris Doctor and Master of Accountancy in Taxation from the University of Iowa.

During law school, Ms. Heller was a research assistant at the College of Law, and was also a tax accounting teaching assistant. In addition, she has interned for the Internal Revenue Service in Chicago as a Revenue Agent in the Small Business/Self-Employed Compliance Division. She was a member of the Journal of Corporation Law, the nation's oldest, student-published journal specializing in corporate law.

She is a Director and Secretary on the Board of Muscatine Safe Streets, Inc. She participates in programs sponsored by the Quad Cities Estate Planning Council.

She is a member of the American Bar Association (Section of Taxation; Real Property, Probate & Trust Section; General Practice, Solo and Small Firm Section; Young Lawyers Division), the Iowa Bar Association, the Illinois State Bar Association, and the Muscatine and Scott County Bar Association.

Ms. Heller is licensed to practice law in Iowa. She is accepted to practice in the following courts: United States Tax Court; Federal District Court (Northern District of Iowa; Southern District of Iowa).

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