ATTORNEYS

Naomi D. Smith

Partner

Expertise

Charitable Organizations

Charitable Organizations

Corporate Law

Corporate Law

Business and Entity Formation and Governance

Business and Entity Formation and Governance

Mergers and Acquisitions

Mergers and Acquisitions

Estate Planning

Estate Planning

Tax Controversies

Tax Controversies

Tax Credit Finance and Business Incentives

Tax Credit Finance and Business Incentives

EDUCATION

  • University of Iowa (B.A., Political science and Economics, 1998)
  • Oklahoma City University School of Law (J.D., 2011, magna cum laude)
    • Hatton W. Sumners Foundation Scholar, Oklahoma City University Law Review, Phillip-C.-Jessup International Law Moot Court, Order of Barrister
  • Tippie College of Business, University of Iowa (MBA, 2023)

ADMISSIONS

  • Oklahoma, 2011
  • Iowa, 2018

EXPERIENCE

  • Major, United States Air Force
  • Nyemaster Goode, P.C., Des Moines, Iowa
  • Speaker and author on various corporate and tax matters at professional and continuing legal education seminars

PROFESSIONAL ORGANIZATIONS & MEMBERSHIPS

  • Oklahoma Bar Association: Business and Corporate Law and Taxation Law Sections
  • Iowa Bar Association: Business Law and Taxation Sections
  • American Bar Association: Business Law; Real Property, Trust and Estate Law; and Taxation Sections

COMMUNITY INVOLVEMENT & LEADERSHIP

  • Corridor Business Journal Leadership Academy

HONORS, AWARDS, & RECOGNITION

  • 2025 Best Lawyers: Ones to Watch® in America – Business Organizations (including LLCs and Partnerships), Corporate Law, and Mergers and Acquisitions Law

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