Thomas Robert Wilhelmy Corporate Tax Lawyer of the Year USA

Firm Profile

Fredrikson & Byron is among the largest law firms in Minnesota. Fredrikson & Byron has built a reputation as the firm “where law and business meet” by bringing business acumen and entrepreneurial thinking to its work with clients, and by operating as business advisors and strategic partners as well as legal counselors. Fredrikson & Byron was founded in Minneapolis in 1948. Since then, Fredrikson & Byron has grown into an international firm of over 250 attorneys in over 30 practice areas, serving a broad variety

of publicly and privately held businesses, financial institutions, municipalities, corporations,

professional limited liability companies,

nonprofits, trade associations, partnerships, and individuals. Clients include new ventures, small and medium-sized companies, family businesses, and national and international companies traded on world stock exchanges. Fredrikson & Byron currently has offices in Minneapolis, Des Moines, Bismarck, Fargo, Mexico and Shanghai.

About Thomas Wilhelmy

Thomas Robert Wilhelmy is a shareholder at Fredrikson & Byron in Minneapolis, Minnesota. Thomas received his B.B.A. summa cum laude from the University of Notre Dame and his J.D.

Contact

Thomas R. Wilhelmy, Esq. Fredrikson & Byron P.A. 200 South Sixth Street, Suite 4000 Minneapolis, MN 55402-1425

Direct Dial: (612) 492-7058 Main: (612) 492-7000 Fax: (612) 492-7077 Website: www.fredlaw.com

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from the University of Chicago Law School. He has practiced Property Tax and Real Estate Law since 1978, and has been an MSBA Board Certified Specialist in Real Property Law since the inception of that designation. He brings to his clients expertise in real property valuation and commercial property tax appeals, including negotiated and litigated proceedings, and is frequently invited to address the most significant issues in those areas. For the fifth time, Thomas was recognized in 2013 as a Super Lawyer in the State of Minnesota. Thomas has received the “AV Preeminent” rating by Martindale-Hubbell. Thomas also was recently selected as a “2013 Top Rated Lawyer in Taxation Law” by American Lawyer Media magazine and Martindale-Hubbell. He is again a Co-Chair of the ABA/IPT Advanced Property Tax Seminar Committee, and member of the Board of Directors of the National Association of Property Tax Attorneys.

Areas of Expertise

• Valuation and Taxation of Retail, Office, Industrial, Apartment and Redevelopment Properties;

• The Impact of Environmental Issues on Market Value

Notable Legal Work

SELECTED PUBLICATIONS AND PRESENTATIONS: • Moderator, Overview of the Cost Approach, Focusing on Physical Depreciation, ABA/IPT 2013 Property Tax Conference, New Orleans, Louisiana, March 21, 2013

• Speaker, “Minnesota Update,” Multi-State Property Tax Update and Roundtable Discussion, ABA/IPT 2013 Property Tax Conference, New Orleans, Louisiana, March 21, 2013

• Moderator, Functional Obsolescence, ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 22, 2012

• Moderator, The Use of Review Appraisals in Property Valuation Cases, ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 22, 2012

• Moderator, Economic Obsolescence, ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 24, 2011

• Speaker, Practical Property Tax Litigation Issues, Pointers and Tips, ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 24, 2011

• Valuation Issues in a Declining Market, ABA/IPT Advanced Property Tax Seminar, New Orleans, Louisiana, March 25, 2010

• “Real Property Case Update”, Institute for Professionals in Taxation, Minneapolis/ St. Paul Chapter, January 24, 2006

• “Environmental Effects on Property Tax”, Institute for Professionals in Taxation (IPT) 2003 Annual Conference, Phoenix, Arizona, June 23, 2003

• “Trends in Property Tax Cases – Observations from the Front Line”, 5th Annual Real Estate Trends 2003 Seminar, Metro/Minnesota Chapter of the Appraisal Institute, St. Paul, Minnesota, April 10, 2003

• Chairperson, Minnesota Institute of Legal Education (MILE) Program Asset Valuation, Bloomington, Minnesota, April 3, 2003

• “The Impact of a Sale of the Subject Property on the Determination of Taxable Market Value”, Asset Valuation Seminar presented by Minnesota Institute of Legal Education (MILE), Bloomington, Minnesota, April 3, 2003

Lawyer Monthly Legal Awards 2013

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