[System] Extract the following details from the provided HTML source code. Return only a valid JSON object. Do not include any other text.

[User]
{"html":"\n\t\t\t\t\t
Steven D. Mahrt
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Partner
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Central Illinois Office
202 N. Prospect Road
Bloomington, IL 61701

Map

Direct Phone:  309.828.1990
Fax:  309.828.1994

Email: smahrt@ancelglink.com
 Practice Areas Local Government Labor & Employment Land Use & Economic Development Education J.D., University of Nebraska (1978)
B.A., William Jewell College (1975) Bar Admissions Illinois \t\t\t\t\t\t\t\t \n\n\t\t\t\t\t
Steven D. Mahrt has represented local governmental entities for over 45 years in all aspects of municipal law, including governmental practices and procedures, zoning, labor and employment law issues, municipal prosecution and representation of municipal boards and commissions.
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Steve served as Corporation Counsel for the Town of Normal for more than 30 years. In this role, he provided legal services to elected and appointed officials concerning all aspects of municipal law. Steve was involved in implementation of the Town of Normal Uptown Renewal project and the creation of multiple mixed use tax increment financing districts. Steve currently provides legal support to Connect Transit, the Bloomington Election Commission, and the Livingston County Economic Development Commission. Steve also serves as the Administrative Adjudication Hearing Officer for several municipalities.

Steve is active in the Illinois Municipal League\u2019s Home Rule Committee, having served as Chair of the Committee. He is on the Board of Directors of the Illinois Local Government Lawyer\u2019s Association, and he served as President of the association. Steve received the Distinguished Service Award presented by the Illinois Local Government Lawyer\u2019s Association.

Steve is a member of the Firm\u2019s labor and employment law committee and contributes to the AG blog Labor and Employment Update. Steve has presented at the Illinois Municipal League,
Illinois Township Officials, various Illinois Clerk conferences and the Illinois Tax Increment Association. He is a regular contributor to the Illinois Local Government Lawyer\u2019s Association Journal.

Particular highlights of his recent practice include:

Successfully defended a municipality in a lawsuit concerning procurement procedures for a public project.

Litigated Hafner v. Town of Normal, which held that the prevailing wage act does not apply to private developments receiving assistance in the form of tax increment.

Successfully defended a form of government question concerning appointment power in a county with a county executive.

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Awards/Professional Recognitions/Memberships
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International Municipal Lawyers Association James Epps Award

Illinois Local Government Lawyers Association Robert J. Mangler Award

Illinois Tax Increment Association

McLean County Bar Association

Illinois Local Government Lawyers Association

IML Home Rule Attorneys Committee

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Presentations
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Steve has presented at the Illinois Municipal League and the Illinois Tax Increment Association concerning prevailing wages and public projects.

Steve has presented at the Illinois Local Government Lawyer\u2019s Association concerning administrative adjudication.

Steve has presented at the Illinois Township Officials and Illinois Clerk Association meetings and conferences on matters of current interest.

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Publications
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Steve is a regular contributor to the Illinois Local Government Lawyer\u2019s Association Journal.

Steve co-authored the IICLE Illinois Municipal Law Chapter on Home Rule.

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Hobbies
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When not busy with the law Steve enjoys good murder mysteries, biographies, gardening, traveling with his wife of 47 years and spending time with the grandchildren.
\t\t\t\t\t\t\t\t \n","instructions":["'first_name' => 'Extract only the attorney\\'s first name.',\r\n'middle_name' => 'Extract only the attorney\\'s middle name or middle initial, as it is presented. If not found, return an empty string.',\r\n'surname' => 'Extract the attorney\u2019s last name or family name',\r\n'email' => 'Extract a valid email address for the profiled attorney. If not found, return an empty string.',\r\n'title' => 'Extract the profiled attorney\\'s job title. Ensure it is properly capitalized. Title's are often listed independently near the top of the attorney's profile, but if not there, pull from elsewhere, including the biography text. The attorney can have multiple titles, in which case list them all as an array. If no title is found, return an empty array.',\r\n'location' => 'Extract the office name or city name in which this attorney works, as it is listed. The attorney may work out of two offices, in which case both should be listed. List them as an array. Do not include prior locations that may be mentioned as where the attorney may have worked in the past.',\r\n'direct_phone_no_1' => 'Extract the direct office phone number listed for this attorney. If multiple phone numbers are listed, select the one that is their direct line, not the main or central office number, nor a fax number. If the attorney works out of two offices and has a direct line for each office, list the first here. If a direct line is unavailable, but a main or central office number is listed with an extension, list that number followed by EXT and the extension number',\r\n'direct_phone_no_2' => 'Extract the second direct office phone number listed for this attorney, if it exists. If multiple direct phone numbers are listed because the attorney works out of two office, select the second number \u2013 not the one listed in the prior item. Select only a number that is the attorney\u2019s direct line, not the main or central office number, nor a fax number.',\r\n'image_url' => 'Extract the URL for the attorney\u2019s image file',\r\n'linkedIn' => 'Extract the URL for the attorney\u2019s LinkedIn profile, if it is listed. If not found, return an empty string.',\r\n'narrative_description' => 'Extract and combine all sections that provide a narrative overview of the attorney\u2019s biography and general work experience. Do not paraphrase, summarize, or omit information. Include the Biography/Bio section(s) and also include any Experience section that contains narrative descriptions of work (including sections structured as practice-area headings followed by descriptive paragraphs, e.g., \"Aging Services\" + paragraph text, \"Dental\" + paragraph text, etc.). Preserve headings and the order of content as it appears; you may convert embedded highlights into bullet points only if it helps preserve (not reduce) the information. EXCLUDE: any section (or subsection) that exclusively lists specific representative matters / representative experience items (typically a list of discrete matters, case captions like \"X v. Y\", deal/transaction bullet points, dated entries, courts/dockets, or similar itemized matter lists). If an Experience (or other) section contains BOTH narrative description AND a separate list of specific matters, include the narrative paragraphs/headings but omit the itemized matter list. Return the combined narrative text only. If no narrative bio or general-experience narrative exists, return an empty string.',\r\n'representative_matters' => 'Extract ALL representative matters (such as litigation cases, verdicts, transactions, or deals) that are listed as well any available descriptions of them, in both specified lists of representative matters, experience, and work highlights, as well as in the biographical text and list of news articles. If news articles for this attorney identify cases or transactions that can be inferred to be the work product of this attorney, include those matters as well. List the representative matters and their available descriptions as an array. Only pull from the text and do not paraphrase or make anything up. If no representative matters are found, return an empty string.',\r\n'news' => 'Extract news items ABOUT this attorney (not authored by them): e.g., firm/industry press releases, announcements, awards, rankings, deal/case results naming them, media coverage quoting or profiling them. List each item as \"Title (URL)\". If a \u201cNews\u201d section mixes authored content, include ONLY items that are clearly about the attorney or the firm, not implied to be authored by the attorney. Add base domain to relative links. Return an empty array [] if none.',\r\n'practice_areas' => 'Extract all the practice areas (aka departments, specialties, capabilities, services areas, areas of focus, etc.), if any, that are listed as ones that this attorney specializes in. Return them as an array. If not found, return an empty string.',\r\n'law_school' => 'Extract the law school attorney attended. This is for their primary law degree, usually a JD, LLB, or, in the absence of those, the earliest LLM listed or the institution where they received an undergraduate law degree. If not found, return an empty string.',\r\n'law_school_graduation_year' => 'Extract the year in which the attorney received their degree from the law school above (what year did they graduate?) If not found, return an empty string.',\r\n'law_school_honors' => 'Extract all honors this attorney received in or during law school. You must review all education and credentials sections that list their law degree AND ALSO the narrative bio, as well as all other sectiosn. These honors include: latin honors (cum laude, summa cum laude, magna cum laude); school specific honors (e.g. James Kent Scholars at Columbia Law); regular honors designations (e.g. Dean\u2019s List, High Honors, etc.); Order of the Coif; course prizes (such as book awards, CALI Awards, American Jurisprudence Awards, or course awards); membership in phi kappa phi; scholarships and fellowships; moot court awards; trial advocacy awards; best oralis; brief-writing honors or other writing honors; pro bono or service distinctions; commencement prizes and medals; or other types of academic law school honors (but list them specifically - do not list them as \"other honors\". Return this entire extracted list of specific honors as an array. If no honors are found, return an empty array.',   \r\n'law_journals' =>' Extract any law reviews or law journals listed for the attorney's time in law school. Also list if the attorney had any titles in such law reviews or journals, like Articles Editor for example. Return this entire extracted list of law reviews and journals, and associated titles, as an array. If no law reviews or journals are found, return an empty array.'\r\n'undergraduate_school' => 'Extract the attorney\\'s undergraduate degree-granting school, college, university, or institution. This is probably the institution from where they received a bachelors degree. If their undergraduate degree was an LLB listed for their law school above, return an empty string. If no undergraduate schools are found, return an empty string.',\r\n'undergraduate_school_graduation_year' => 'Extract the year in which attorney received their undergraduate degree from the undergraduate school above. If not found, return an empty string.',\r\n'undergraduate_specialty' => 'Extract the specialties or majors that are listed for the undergraduate degree (e.g. economics, computer science, etc.) This does not include degree type, like B.S., Bachelor of Arts or Science degree, etc. List the specialties or majors as an array. If not found, return an empty string.',\r\n'PhD_school' => 'If this attorney has a PhD, Extract the educational institution from which they received it. If not found, return an empty string.',\r\n'PhD_subject' => 'If this attorney has a PhD, list the educational institution from which they received it. If not found, return an empty string.',\r\n'Masters_degree_school' => 'If this attorney has a masters degree, extract the educational institution from which they received it. But do not list schools from which the attorney received an LL.M. degree or a masters in law. If no masters degree schools are found, return an empty string. ',\r\n'Masters_degree_subject' => 'If the attorney has a masters degree, extract the subject or area of study of the masters. The subject area may be in the degree itself, such as an M.Div, which is a masters in Divinity. But do not include subjects for LL.M. degrees or masters in law degrees. DO NOT include honors or latin honors (e.g. cum laude, summa cum laude) in your answer. List subjects as array. If no masters degree subjects are found, return an empty string.',\r\n'MBA_School' => 'If the attorney has a Masters in Business Administration, extract the name of the business school from which they received it. If not found, return an empty string.',\r\n'MD_school' => 'If the attorney has an MD (Doctor of Medicine) or DO (Doctor of Osteopathy) degree, extract the name of the medical school from which they received it. If not found, return an empty string.',\r\n'llm_in_tax_law_school' =>  'If the attorney has an masters in laws (LLM) degree, specializing in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'Other_LLM_school' => 'If the attorney has an masters in laws (LLM) degree, but not one that specializes in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'bar_and_court_admissions' => 'Extract EVERY explicit admission to practice (bar + court/agency) anywhere in the page. Include bar jurisdictions (states/provinces/territories/countries) and court/agency admissions (e.g., U.S. Supreme Court, Courts of Appeals with circuit, District/Bankruptcy/Tax/Federal Claims courts with district, USPTO, tribal/military/foreign courts). For UK attorneys, specify whether they are a solicitor, barrister, advocate, or any combination if available; for Canada, specify the province or territory; for Australia, specify the state or territory and whether they are admitted as a solicitor or barrister. Pull items under headings like \u201cAdmissions,\u201d \u201cBar Admissions,\u201d \u201cCourt Admissions,\u201d or similar, and treat each
 or clearly separated entry as one item. Do not infer from memberships/education. Exclude governments as parties, and strip years and dates. Output a deduplicated array of exact admission strings; if none, return []. ',\r\n'Clerkships' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, DO NOT include it in your answer. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Clerkships_with_judge' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, include it in parentheses after the court name, and if no judge is named, return only the court. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that lack judge names or that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Memberships' => 'Extract any organizations the attorney a member of. List them as an array, with the attorney's role if available. If no memberships or organizations are listed, return an empty string.',\r\n'clients' => 'Extract the attorney's clients that are explicitly NAMED in the source code. You MUST review EVERY section (including explicit client lists, narrative biography, representative matters, experience, and news articles/titles) and then MERGE the results; do not stop after finding clients in any one section. If a list of representative matters or experience is present, extract NAMED clients from this list, and ignore any clients who are described in the list but who are not explicitly named in the list. Only include a client from the list of representative matters/experience or any other section if its name appears verbatim in the list and if the list clearly identifies the client as a real person, business, company, organization, or government entity. Do NOT include general descriptions, categories, roles, or descriptors that are not proper names (for example: \"Fortune 50 company\", \"medical billing company\", \"global bank\", \"mayoral candidate\", \"pharmacy\", \"trade association\", \"energy company\", or similar phrases). As an overarching rule, if the client is not identified by a proper name, do not include it. When pulling clients from lists of representative matters/experience and news articles, include clients which are named and which are implied to be represented by this attorney, their team or firm, and exclude parties adverse to such clients, opposing such clients, or on the other side of a case, deal or transaction from such clients. For example, if the representative matter/experience or news article's title mentions a lending transaction with both the lender and borrower, and the attorney or their team or firm represented the lender, do not list the borrower. If a litigation case is listed, do not assume that the lawyer represented the plaintiff. Use context or other language in the text to determine which party was represented by the attorney. If a matter lists the government as one party, assume the attorney represented the other named party and include that party if it is specifically named and not anonymous. As another example, if the representative matter/experience is a litigation case, and it is written that the attorney represented the defense (or \"defended\" his client), extract the defendant named in the case title. List all named clients as a deduplicated array of NAMES copied directly from the source text. Omit unnamed parties and anonymous parties and never guess identities. If no named clients are explicitly named anywhere in the source code, return an empty string.',\r\n'industries' => 'Extract ONLY industries/industry sectors or client-type categories explicitly named in the source code (especially, but not exclusively, under headings like \u201cIndustries,\u201d \u201cPractices & Industries,\u201d or in /industries/ links). Include items like \u201cSports,\u201d \u201cHealthcare & Life Sciences,\u201d \u201cTechnology,\u201d \u201cInfrastructure,\u201d \u201cPrivate Equity,\u201d etc. EXCLUDE practice areas, services, or deal/matter types (e.g., \u201cMergers & Acquisitions,\u201d \u201cPrivate Equity M&A,\u201d \u201cacquisitions,\u201d \u201cinvestments,\u201d \u201cdivestitures,\u201d \u201cjoint ventures,\u201d \u201cfinancing,\u201d \u201crestructurings\u201d). Return a deduplicated array of industry/client-type names as written. If none are explicitly named, return empty array.',\r\n'languages' => 'Extract the languages in which the attorney is fluent. List them as an array.',\r\n'Accolades' => 'Extract any accolades, awards, or other special recognitions this attorney has received, such as rankings in Chambers guides (like Chambers & Partners, Chambers Gobal, or Chambers Asia-Pacific), the Legal500 list, and SuperLawyers, among others. The accolades should be specific to this attorney or their work, not generalized to their practice or their firm. List these accolades as an array. If no accolades are listed, return an empty string.',\r\n'pro_bono_activities' => 'Extract the attorney's pro bono, community service, and volunteer activities, as well as any non-profit, ngo, community service organizations the attorney may be involved with. If a description of the work is provided, include that. List them as an array only',\r\n'thought_leadership' => 'Extract ALL professional thought leadership attributed to this attorney in their narrative bio and in all \"Insights,\" \"Publications,\" \"Events,\" and similar sections. This includes all items with their authorship/co-authorship/speaking/hosting credit/(byline \u201cauthor,\u201d \"co-author,\" \u201cpresenter,\u201d \u201cspeaker,\u201d \u201cpanelist,\u201d \u201cwebinar,\u201d \u201cpodcast,\u201d \u201cblog,\u201d \u201carticle,\u201d \u201cpublication,\u201d \u201cchapter,\u201d \u201cCLE,\u201d etc.). This also includes any items that do not include their byline or credit, but which are implied to involve the attorney (for example, by being listed in a section on their profile for \"Insights,\" \"Podcasts,\" \"Events,\" \"Media,\" \"Thought Leadership,\" \"Webinars, etc.). If a \u201cNews\u201d or \u201cInsights\u201d section mixes third party news ABOUT this attorney, include only items implied to the attorney as creator/presenter. List each as \"Title (URL)\" when a link is present, otherwise just the title. Add base domain to relative links. Also include the publication, event/program, and date after the title if these are available. Return [] if none.'\r\n'adverse_parties' => 'Review all the source code, including the narrative bio and list of representative matters, and list EVERY identifiable and NAMED party that is adverse to this attorney\u2019s clients: litigation opponents and transaction counterparties (buyer vs seller, lender vs borrower, landlord vs tenant, licensor vs licensee, insurer vs insured, issuer vs underwriter/investor, etc.). You MUST pull from all sections in the source code - explicit lists of clients, the narrative biography, listed representative matters, or in news articles listed for this attorney, or the titles thereof. In M&A, if the attorney represented the buyer/acquirer, DO NOT list the acquired target as adverse (since it becomes the client); instead list only the selling side (seller, stockholders, founders, or divesting company). If the attorney represented the seller/target, list the buyer/acquirer. Use cues like \u201cto/with/from/against,\u201d \u201csale to/by,\u201d \u201cacquisition from/by,\u201d \u201cmerger with,\u201d \u201cfinanced by/loan to/from/credit facility with.\u201d In the attorney represented the owner or owning entity of a subsidiary/portfolio company (for example in the case of a restructuring or lending transaction), DO NOT list the subsidiary/portfolio company as adverse; Do not list governments/agencies/courts. Only include an adverse party if its name appears verbatim in the source code and clearly identifies a real person, business, company, organization, or government entity. Do NOT include general descriptions, categories, roles, or descriptors that are not proper names (for example: \"Fortune 50 company\", \"medical billing company\", \"global bank\", \"mayoral candidate\", \"pharmacy\", \"trade association\", \"energy company\", or similar phrases). If the text does not contain the adverse party's name, do not include it. Output a deduplicated array of exact names; omit unnamed parties and never guess.'\r\n 'affinity_groups' => 'Extract ALL affinity/identity-based organizations the attorney is affiliated with on the page, even if under generic headings like \u201cAssociations,\u201d \u201cMemberships,\u201d \u201cAffiliations,\u201d \u201cCommunities,\u201d or \u201cOrganizations.\u201d Check all sections of the source code. Include all bar or professional association whose name signals an identity/affinity or civil-rights focus (e.g., words like Black/African-American/AAPI/Asian/South Asian/Pacific Islander/Hispanic/Latino/Native/Indigenous/LGBT/LGBTQ/Queer/Women/Gender/Disability/Veteran/Jewish/Muslim/Christian/Hindu/Sikh/Interfaith/Civil Rights/Minority/Diversity/Inclusion). Exclude purely general trade/professional groups without such identity focus. Return a deduplicated array of exact organization names; if none, return empty array.'"]}


[System] Extract the following details from the provided HTML source code. Return only a valid JSON object. Do not include any other text.

[User]
{"html":"\n\t\t\t\t\t\t\t\t\t\t\t\t\t\n\n\t\t
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\n\t\t\t\t \u203a \n\t\t\t\tAttorney Profiles\n\t\t\t
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\n\t\t\t\t \u203a \n\t\t\t\tRonald L. Mountsier\n\t\t\t
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Ronald L. Mountsier
\n\n\t\t\tOF COUNSEL\n\n\t\t\t\t\n\n\t\t\t\t\t\t Email: \n\n\t\t\t\t\t\t\trmountsier@dickinsonbradshaw.com\n\n\t\t\t\t\t\t Tel/Direct 1: \n\n\t\t\t\t\t\t\t515.246.4527 \n\n\t\t\t\t\t\t Tel/Main 1: \n\n\t\t\t\t\t\t\t515.244.2600\n\n\t\t\t\t\t\t Location \n\n\t\t\t\t\t\t\t801 Grand Ave.
\n\t\t\t\t\t\t\tSuite 3700
\n\t\t\t\t\t\t\tDes Moines, IA 50309\n\n\t\t\t\t\t\t Support Team \n\n\t\t\t\t\t\t\t
TONI HUTCHINS: (LEGAL ASSISTANT)
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thutchins@dickinsonbradshaw.com
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515.244.2600 x528
\n\n\t\t\t\t\t\trmountsier@dickinsonbradshaw.com\n\n\t\t\t\t\tDownload vCard\n\n\t\t\t\t\t\tLinkedIn\n\n\t\t\t\t\t\tBlog\n\n\t\t\t\t\t\n\t\t\t\t\t\tFull Bio\n\t\t\t\t\t\n\n\t\t\t\t\t\n\t\t\t\t\t\tSummary\n\t\t\t\t\t\n\n\t\t\t\t
Introduction
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Ron Mountsier is engaged in a general practice including but not limited to taxation, business law, corporate law, wills, trusts, estate planning and probate law. He advises clients on a wide range of taxation topics and represents many clients in tax audits, appeals and litigation, and collection matters. He also advises clients in general business and corporate law matters, as well as in estate planning and probate matters.
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Practice Areas
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\n\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tMergers & Acquisitions \n\t\t\t\t\t\t\t\t\n\n\t\t\t\t\t
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\n\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tSALT - State and Local Tax Law \n\t\t\t\t\t\t\t\t\n\n\t\t\t\t\t
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\n\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tTax Collection Matters \n\t\t\t\t\t\t\t\t\n\n\t\t\t\t\t
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\n\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tTax Credits & Economic Incentives \n\t\t\t\t\t\t\t\t\n\n\t\t\t\t\t
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\n\n\t\t\t\t\t\t\t\t\n\t\t\t\t\t\t\tTaxation Law \n\t\t\t\t\t\t\t\t\n\n\t\t\t\t\t
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Education & Background
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J.D., Drake University Law School
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B.S.B.A. in Accounting, Drake University
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Honors & Awards
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Best Lawyers
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Selected as \"Lawyer of the Year\" for 2023 in the area of Tax Law
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Selected for inclusion in the 2013-2026 editions of The Best Lawyers in America in the area of Tax Law
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Martindale-Hubbell
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\n\t AV Preeminent Peer Review rated since 2002 \u2013 the highest rating in legal ability and ethical standards.\n\n\t
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Jurisdictions
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Admitted to practice in the following states:
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 Iowa
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Admitted to practice before the following federal courts:
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U.S. Tax Court
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U.S. Court of Federal Claims
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U.S. Court of Appeals for the Eighth Circuit
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U.S. Court of Appeals for the Ninth Circuit
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U.S. District Court for the Southern District of Iowa
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U.S. District Court for the Northern District of Iowa
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Reported Cases and Representative Matters
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Reported cases
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David E. Watson, P.C. v. U.S. 714 F.Supp.2d 954 (S.D. Iowa 2010). Represented a subchapter S corporation against claims by the IRS that it was required to pay \u201creasonable compensation\u201d to its sole shareholder. This decision is currently on appeal to the U.S. Court of Appeals for the Eighth Circuit.
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U.S. v. Bisbee 245 F.3d 1001 (8th Cir. 2001). Successfully represented taxpayer challenging assessment of the Trust Fund Recovery Penalty and recovered attorney fees after establishing that the IRS position was unreasonable.
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Miller v. C.I.R. (T.C. Memo 2008-224). Successfully represented taxpayer in establishing that horse breeding activity was a business rather than a hobby.
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Other representative matters
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Has represented many clients in tax court involving numerous tax issues, including successfully defending a horse breeding activity as a business rather than a hobby.
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Has represented many individuals regarding tax claims that they were \u201cresponsible persons\u201d personally liable for unpaid employment taxes.
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Has represented clients in both buying and selling various types of businesses.
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Memberships & Activities
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Iowa Society of Certified Public Accountants\n\t
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Has held a certificate as a Certified Public Accountant since 1979
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Iowa State Bar Association
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American Bar Association\n\t
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Member, Taxation Section
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Polk County Bar Association
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Hyperion Field Club, Johnston, Iowa\n\t
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President, 2010-2011
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Articles, Presentations, and Publications
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Author, IRS Guidance on Deducting Expenses paid with PPP Loan Proceeds & Update, Iowa Tax Cafe Blog, December 21, 2020
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Author, Even Occasional Gambling Can Create Tax Issues, Iowa Tax Cafe Blog, August 21, 2019
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Author, How Does the Wayfair Decision Affect You?, Iowa Tax Cafe Blog, Iowa Table SALT Blog, July 16, 2018
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Presenter, \"When the IRS Comes Knocking: Responding to Summonses & Levies,\" 2016 Iowa Banking Law Seminar, West Des Moines, September 7, 2016
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Blog Articles
\n\n\t\t\t\t\t\t\tEven Occasional Gambling Can Create Tax Issues\n\n\t\t\t\t\t\t\tHow Does the Wayfair Decision Affect You?\n\n\t\t\t\t\t\t\tIRS Guidance on Deducting Expenses paid with PPP Loan Proceeds\n","instructions":["'first_name' => 'Extract only the attorney\\'s first name.',\r\n'middle_name' => 'Extract only the attorney\\'s middle name or middle initial, as it is presented. If not found, return an empty string.',\r\n'surname' => 'Extract the attorney\u2019s last name or family name',\r\n'email' => 'Extract a valid email address for the profiled attorney. If not found, return an empty string.',\r\n'title' => 'Extract the profiled attorney\\'s job title. Ensure it is properly capitalized. Title's are often listed independently near the top of the attorney's profile, but if not there, pull from elsewhere, including the biography text. The attorney can have multiple titles, in which case list them all as an array. If no title is found, return an empty array.',\r\n'location' => 'Extract the office name or city name in which this attorney works, as it is listed. The attorney may work out of two offices, in which case both should be listed. List them as an array. Do not include prior locations that may be mentioned as where the attorney may have worked in the past.',\r\n'direct_phone_no_1' => 'Extract the direct office phone number listed for this attorney. If multiple phone numbers are listed, select the one that is their direct line, not the main or central office number, nor a fax number. If the attorney works out of two offices and has a direct line for each office, list the first here. If a direct line is unavailable, but a main or central office number is listed with an extension, list that number followed by EXT and the extension number',\r\n'direct_phone_no_2' => 'Extract the second direct office phone number listed for this attorney, if it exists. If multiple direct phone numbers are listed because the attorney works out of two office, select the second number \u2013 not the one listed in the prior item. Select only a number that is the attorney\u2019s direct line, not the main or central office number, nor a fax number.',\r\n'image_url' => 'Extract the URL for the attorney\u2019s image file',\r\n'linkedIn' => 'Extract the URL for the attorney\u2019s LinkedIn profile, if it is listed. If not found, return an empty string.',\r\n'narrative_description' => 'Extract and combine all sections that provide a narrative overview of the attorney\u2019s biography and general work experience. Do not paraphrase, summarize, or omit information. Include the Biography/Bio section(s) and also include any Experience section that contains narrative descriptions of work (including sections structured as practice-area headings followed by descriptive paragraphs, e.g., \"Aging Services\" + paragraph text, \"Dental\" + paragraph text, etc.). Preserve headings and the order of content as it appears; you may convert embedded highlights into bullet points only if it helps preserve (not reduce) the information. EXCLUDE: any section (or subsection) that exclusively lists specific representative matters / representative experience items (typically a list of discrete matters, case captions like \"X v. Y\", deal/transaction bullet points, dated entries, courts/dockets, or similar itemized matter lists). If an Experience (or other) section contains BOTH narrative description AND a separate list of specific matters, include the narrative paragraphs/headings but omit the itemized matter list. Return the combined narrative text only. If no narrative bio or general-experience narrative exists, return an empty string.',\r\n'representative_matters' => 'Extract ALL representative matters (such as litigation cases, verdicts, transactions, or deals) that are listed as well any available descriptions of them, in both specified lists of representative matters, experience, and work highlights, as well as in the biographical text and list of news articles. If news articles for this attorney identify cases or transactions that can be inferred to be the work product of this attorney, include those matters as well. List the representative matters and their available descriptions as an array. Only pull from the text and do not paraphrase or make anything up. If no representative matters are found, return an empty string.',\r\n'news' => 'Extract news items ABOUT this attorney (not authored by them): e.g., firm/industry press releases, announcements, awards, rankings, deal/case results naming them, media coverage quoting or profiling them. List each item as \"Title (URL)\". If a \u201cNews\u201d section mixes authored content, include ONLY items that are clearly about the attorney or the firm, not implied to be authored by the attorney. Add base domain to relative links. Return an empty array [] if none.',\r\n'practice_areas' => 'Extract all the practice areas (aka departments, specialties, capabilities, services areas, areas of focus, etc.), if any, that are listed as ones that this attorney specializes in. Return them as an array. If not found, return an empty string.',\r\n'law_school' => 'Extract the law school attorney attended. This is for their primary law degree, usually a JD, LLB, or, in the absence of those, the earliest LLM listed or the institution where they received an undergraduate law degree. If not found, return an empty string.',\r\n'law_school_graduation_year' => 'Extract the year in which the attorney received their degree from the law school above (what year did they graduate?) If not found, return an empty string.',\r\n'law_school_honors' => 'Extract all honors this attorney received in or during law school. You must review all education and credentials sections that list their law degree AND ALSO the narrative bio, as well as all other sectiosn. These honors include: latin honors (cum laude, summa cum laude, magna cum laude); school specific honors (e.g. James Kent Scholars at Columbia Law); regular honors designations (e.g. Dean\u2019s List, High Honors, etc.); Order of the Coif; course prizes (such as book awards, CALI Awards, American Jurisprudence Awards, or course awards); membership in phi kappa phi; scholarships and fellowships; moot court awards; trial advocacy awards; best oralis; brief-writing honors or other writing honors; pro bono or service distinctions; commencement prizes and medals; or other types of academic law school honors (but list them specifically - do not list them as \"other honors\". Return this entire extracted list of specific honors as an array. If no honors are found, return an empty array.',   \r\n'law_journals' =>' Extract any law reviews or law journals listed for the attorney's time in law school. Also list if the attorney had any titles in such law reviews or journals, like Articles Editor for example. Return this entire extracted list of law reviews and journals, and associated titles, as an array. If no law reviews or journals are found, return an empty array.'\r\n'undergraduate_school' => 'Extract the attorney\\'s undergraduate degree-granting school, college, university, or institution. This is probably the institution from where they received a bachelors degree. If their undergraduate degree was an LLB listed for their law school above, return an empty string. If no undergraduate schools are found, return an empty string.',\r\n'undergraduate_school_graduation_year' => 'Extract the year in which attorney received their undergraduate degree from the undergraduate school above. If not found, return an empty string.',\r\n'undergraduate_specialty' => 'Extract the specialties or majors that are listed for the undergraduate degree (e.g. economics, computer science, etc.) This does not include degree type, like B.S., Bachelor of Arts or Science degree, etc. List the specialties or majors as an array. If not found, return an empty string.',\r\n'PhD_school' => 'If this attorney has a PhD, Extract the educational institution from which they received it. If not found, return an empty string.',\r\n'PhD_subject' => 'If this attorney has a PhD, list the educational institution from which they received it. If not found, return an empty string.',\r\n'Masters_degree_school' => 'If this attorney has a masters degree, extract the educational institution from which they received it. But do not list schools from which the attorney received an LL.M. degree or a masters in law. If no masters degree schools are found, return an empty string. ',\r\n'Masters_degree_subject' => 'If the attorney has a masters degree, extract the subject or area of study of the masters. The subject area may be in the degree itself, such as an M.Div, which is a masters in Divinity. But do not include subjects for LL.M. degrees or masters in law degrees. DO NOT include honors or latin honors (e.g. cum laude, summa cum laude) in your answer. List subjects as array. If no masters degree subjects are found, return an empty string.',\r\n'MBA_School' => 'If the attorney has a Masters in Business Administration, extract the name of the business school from which they received it. If not found, return an empty string.',\r\n'MD_school' => 'If the attorney has an MD (Doctor of Medicine) or DO (Doctor of Osteopathy) degree, extract the name of the medical school from which they received it. If not found, return an empty string.',\r\n'llm_in_tax_law_school' =>  'If the attorney has an masters in laws (LLM) degree, specializing in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'Other_LLM_school' => 'If the attorney has an masters in laws (LLM) degree, but not one that specializes in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'bar_and_court_admissions' => 'Extract EVERY explicit admission to practice (bar + court/agency) anywhere in the page. Include bar jurisdictions (states/provinces/territories/countries) and court/agency admissions (e.g., U.S. Supreme Court, Courts of Appeals with circuit, District/Bankruptcy/Tax/Federal Claims courts with district, USPTO, tribal/military/foreign courts). For UK attorneys, specify whether they are a solicitor, barrister, advocate, or any combination if available; for Canada, specify the province or territory; for Australia, specify the state or territory and whether they are admitted as a solicitor or barrister. Pull items under headings like \u201cAdmissions,\u201d \u201cBar Admissions,\u201d \u201cCourt Admissions,\u201d or similar, and treat each
 or clearly separated entry as one item. Do not infer from memberships/education. Exclude governments as parties, and strip years and dates. Output a deduplicated array of exact admission strings; if none, return []. ',\r\n'Clerkships' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, DO NOT include it in your answer. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Clerkships_with_judge' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, include it in parentheses after the court name, and if no judge is named, return only the court. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that lack judge names or that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Memberships' => 'Extract any organizations the attorney a member of. List them as an array, with the attorney's role if available. If no memberships or organizations are listed, return an empty string.',\r\n'clients' => 'Extract the attorney's clients that are explicitly NAMED in the source code. You MUST review EVERY section (including explicit client lists, narrative biography, representative matters, experience, and news articles/titles) and then MERGE the results; do not stop after finding clients in any one section. If a list of representative matters or experience is present, extract NAMED clients from this list, and ignore any clients who are described in the list but who are not explicitly named in the list. Only include a client from the list of representative matters/experience or any other section if its name appears verbatim in the list and if the list clearly identifies the client as a real person, business, company, organization, or government entity. Do NOT include general descriptions, categories, roles, or descriptors that are not proper names (for example: \"Fortune 50 company\", \"medical billing company\", \"global bank\", \"mayoral candidate\", \"pharmacy\", \"trade association\", \"energy company\", or similar phrases). As an overarching rule, if the client is not identified by a proper name, do not include it. When pulling clients from lists of representative matters/experience and news articles, include clients which are named and which are implied to be represented by this attorney, their team or firm, and exclude parties adverse to such clients, opposing such clients, or on the other side of a case, deal or transaction from such clients. For example, if the representative matter/experience or news article's title mentions a lending transaction with both the lender and borrower, and the attorney or their team or firm represented the lender, do not list the borrower. If a litigation case is listed, do not assume that the lawyer represented the plaintiff. Use context or other language in the text to determine which party was represented by the attorney. If a matter lists the government as one party, assume the attorney represented the other named party and include that party if it is specifically named and not anonymous. As another example, if the representative matter/experience is a litigation case, and it is written that the attorney represented the defense (or \"defended\" his client), extract the defendant named in the case title. List all named clients as a deduplicated array of NAMES copied directly from the source text. Omit unnamed parties and anonymous parties and never guess identities. If no named clients are explicitly named anywhere in the source code, return an empty string.',\r\n'industries' => 'Extract ONLY industries/industry sectors or client-type categories explicitly named in the source code (especially, but not exclusively, under headings like \u201cIndustries,\u201d \u201cPractices & Industries,\u201d or in /industries/ links). Include items like \u201cSports,\u201d \u201cHealthcare & Life Sciences,\u201d \u201cTechnology,\u201d \u201cInfrastructure,\u201d \u201cPrivate Equity,\u201d etc. EXCLUDE practice areas, services, or deal/matter types (e.g., \u201cMergers & Acquisitions,\u201d \u201cPrivate Equity M&A,\u201d \u201cacquisitions,\u201d \u201cinvestments,\u201d \u201cdivestitures,\u201d \u201cjoint ventures,\u201d \u201cfinancing,\u201d \u201crestructurings\u201d). Return a deduplicated array of industry/client-type names as written. If none are explicitly named, return empty array.',\r\n'languages' => 'Extract the languages in which the attorney is fluent. List them as an array.',\r\n'Accolades' => 'Extract any accolades, awards, or other special recognitions this attorney has received, such as rankings in Chambers guides (like Chambers & Partners, Chambers Gobal, or Chambers Asia-Pacific), the Legal500 list, and SuperLawyers, among others. The accolades should be specific to this attorney or their work, not generalized to their practice or their firm. List these accolades as an array. If no accolades are listed, return an empty string.',\r\n'pro_bono_activities' => 'Extract the attorney's pro bono, community service, and volunteer activities, as well as any non-profit, ngo, community service organizations the attorney may be involved with. If a description of the work is provided, include that. List them as an array only',\r\n'thought_leadership' => 'Extract ALL professional thought leadership attributed to this attorney in their narrative bio and in all \"Insights,\" \"Publications,\" \"Events,\" and similar sections. This includes all items with their authorship/co-authorship/speaking/hosting credit/(byline \u201cauthor,\u201d \"co-author,\" \u201cpresenter,\u201d \u201cspeaker,\u201d \u201cpanelist,\u201d \u201cwebinar,\u201d \u201cpodcast,\u201d \u201cblog,\u201d \u201carticle,\u201d \u201cpublication,\u201d \u201cchapter,\u201d \u201cCLE,\u201d etc.). This also includes any items that do not include their byline or credit, but which are implied to involve the attorney (for example, by being listed in a section on their profile for \"Insights,\" \"Podcasts,\" \"Events,\" \"Media,\" \"Thought Leadership,\" \"Webinars, etc.). If a \u201cNews\u201d or \u201cInsights\u201d section mixes third party news ABOUT this attorney, include only items implied to the attorney as creator/presenter. List each as \"Title (URL)\" when a link is present, otherwise just the title. Add base domain to relative links. Also include the publication, event/program, and date after the title if these are available. Return [] if none.'\r\n'adverse_parties' => 'Review all the source code, including the narrative bio and list of representative matters, and list EVERY identifiable and NAMED party that is adverse to this attorney\u2019s clients: litigation opponents and transaction counterparties (buyer vs seller, lender vs borrower, landlord vs tenant, licensor vs licensee, insurer vs insured, issuer vs underwriter/investor, etc.). You MUST pull from all sections in the source code - explicit lists of clients, the narrative biography, listed representative matters, or in news articles listed for this attorney, or the titles thereof. In M&A, if the attorney represented the buyer/acquirer, DO NOT list the acquired target as adverse (since it becomes the client); instead list only the selling side (seller, stockholders, founders, or divesting company). If the attorney represented the seller/target, list the buyer/acquirer. Use cues like \u201cto/with/from/against,\u201d \u201csale to/by,\u201d \u201cacquisition from/by,\u201d \u201cmerger with,\u201d \u201cfinanced by/loan to/from/credit facility with.\u201d In the attorney represented the owner or owning entity of a subsidiary/portfolio company (for example in the case of a restructuring or lending transaction), DO NOT list the subsidiary/portfolio company as adverse; Do not list governments/agencies/courts. Only include an adverse party if its name appears verbatim in the source code and clearly identifies a real person, business, company, organization, or government entity. Do NOT include general descriptions, categories, roles, or descriptors that are not proper names (for example: \"Fortune 50 company\", \"medical billing company\", \"global bank\", \"mayoral candidate\", \"pharmacy\", \"trade association\", \"energy company\", or similar phrases). If the text does not contain the adverse party's name, do not include it. Output a deduplicated array of exact names; omit unnamed parties and never guess.'\r\n 'affinity_groups' => 'Extract ALL affinity/identity-based organizations the attorney is affiliated with on the page, even if under generic headings like \u201cAssociations,\u201d \u201cMemberships,\u201d \u201cAffiliations,\u201d \u201cCommunities,\u201d or \u201cOrganizations.\u201d Check all sections of the source code. Include all bar or professional association whose name signals an identity/affinity or civil-rights focus (e.g., words like Black/African-American/AAPI/Asian/South Asian/Pacific Islander/Hispanic/Latino/Native/Indigenous/LGBT/LGBTQ/Queer/Women/Gender/Disability/Veteran/Jewish/Muslim/Christian/Hindu/Sikh/Interfaith/Civil Rights/Minority/Diversity/Inclusion). Exclude purely general trade/professional groups without such identity focus. Return a deduplicated array of exact organization names; if none, return empty array.'"]}


[System] Extract the following details from the provided HTML source code. Return only a valid JSON object. Do not include any other text.

[User]
{"html":" Skip to content  Dwayne O. Littauer Shareholder Email: dl@kullmanlaw.com Office: 504-596-4102

 vCard |

 LinkedIn |

   Download Bio     Overview     Education     recognition     Memberships     Admissions     personal
 Personal

I enjoy music, especially opera, and currently serve as the president of the New Orleans Opera Association. I also collect stamps as well as study and write about 19th century postal history.

 EDUCATION

New York University School of Law, LL.M., in Taxation, 1984

(Graduate Editor of the Tax Law Review)

University of Alabama School of Law, J.D., 1983

(Associate Editor of the Alabama Law Review)

The College of William and Mary, B.A., with honors, 1980

Designated as a Board Certified Tax Attorney by the Louisiana Bar Association Specialization Board (Taxation), 1990

 Admissions

Louisiana, 1984

Alabama, 1983

Texas, 1986

U.S. Tax Court, 1984

 Memberships

American Bar Association

Member, Taxation Section

Louisiana State Bar Association

New Orleans Bar Association

 thought leadership

 Recognition

Chambers USA Guide - Employee Benefits & Executive Compensation

 overview

\"Email can be an effective way to counsel clients in many situations. However, the give and take of a verbal conversation in which I ask the right questions and listen closely to clients\u2019 answers can often be a more valuable and efficient way to understand all the nuances that, when pieced together, create the full picture of their situation. This allows me to draw on my extensive experience in employee benefits law and my creative, strategic thinking to zero-in and advise clients on how to achieve their goals or solve their often thorny problems.\"

Practice Overview

Bringing more than 30 years of seen-it-all experience, Dwayne Littauer counsels employers on the entire spectrum of employee benefit issues, with a focus on helping executive and middle-management professionals establish, implement, maintain, and update employee benefit plans, including health, disability, retirement, and cafeteria plans.

Dwayne navigates clients through both the basics and the complexities of qualified retirement plans, such as 401(k) plans, 403(b) plans, and defined contribution/defined benefit pension plans. He also provides effective and efficient counsel on matters involving withdrawal liability, COBRA, employee stock ownership plans (ESOPs), executive deferred compensation programs, and tax withholding issues and related independent contractor/employee determinations.

Because Dwayne closely monitors and analyzes the ever-evolving regulatory framework governing employee benefits, he can answer client questions quickly and correctly, often without needing to conduct much or even any research. This saves them time and money. He fully understands that clients want answers right away so he makes it a priority to provide same-day responsiveness in addressing their challenges, allowing them to do what they do best: manage their businesses, create good-paying jobs, generate profits, and enhance their communities.

The employee benefits area poses dynamic challenges to business management and HR departments, and Dwayne has gained a reputation for his ability to resolve even the most delicate and controversial benefits issues with employees. He adeptly handles administrative investigations\u2014often finding sometimes simple and other times cutting-edge solutions that are overlooked by large, expensive law firms. He also defends companies in court and before administrative agencies against benefit and fiduciary claims, including those arising under health, disability, life insurance, severance, retirement, and other benefit plans.

In addition, companies in a wide range of industries turn to Dwayne to provide ERISA and benefit advice and representation. His clients operate in such diverse economic sectors as health care, banking, mining, energy, petroleum, chemicals, paper, metal fabrication, furniture, computers, food processing, hospitality, retail and wholesale, construction, transportation, and trucking. They include for-profit, non-profit, and governmental entities.

Because the Internal Revenue Code regulates many employee benefits issues, Dwayne is a Board-Certified Tax Law Specialist, bestowed by the Louisiana Board of Legal Specialization, and understands both the important microscopic details of the code and the big-picture ramifications of how it affects his clients.

 We use cookies to ensure that we give you the best experience on our website. By continuing to browse the site, you agree to our use of cookies.<button aria-label=\"Ok\">Ok</button><button aria-label=\"No\">No</button><button aria-label=\"No\"></button> \n","instructions":["'first_name' => 'Extract only the attorney\\'s first name.',\r\n'middle_name' => 'Extract only the attorney\\'s middle name or middle initial, as it is presented. If not found, return an empty string.',\r\n'surname' => 'Extract the attorney\u2019s last name or family name',\r\n'email' => 'Extract a valid email address for the profiled attorney. If not found, return an empty string.',\r\n'title' => 'Extract the profiled attorney\\'s job title. Ensure it is properly capitalized. Title's are often listed independently near the top of the attorney's profile, but if not there, pull from elsewhere, including the biography text. The attorney can have multiple titles, in which case list them all as an array. If no title is found, return an empty array.',\r\n'location' => 'Extract the office name or city name in which this attorney works, as it is listed. The attorney may work out of two offices, in which case both should be listed. List them as an array. Do not include prior locations that may be mentioned as where the attorney may have worked in the past.',\r\n'direct_phone_no_1' => 'Extract the direct office phone number listed for this attorney. If multiple phone numbers are listed, select the one that is their direct line, not the main or central office number, nor a fax number. If the attorney works out of two offices and has a direct line for each office, list the first here. If a direct line is unavailable, but a main or central office number is listed with an extension, list that number followed by EXT and the extension number',\r\n'direct_phone_no_2' => 'Extract the second direct office phone number listed for this attorney, if it exists. If multiple direct phone numbers are listed because the attorney works out of two office, select the second number \u2013 not the one listed in the prior item. Select only a number that is the attorney\u2019s direct line, not the main or central office number, nor a fax number.',\r\n'image_url' => 'Extract the URL for the attorney\u2019s image file',\r\n'linkedIn' => 'Extract the URL for the attorney\u2019s LinkedIn profile, if it is listed. If not found, return an empty string.',\r\n'narrative_description' => 'Extract and combine all sections that provide a narrative overview of the attorney\u2019s biography and general work experience. Do not paraphrase, summarize, or omit information. Include the Biography/Bio section(s) and also include any Experience section that contains narrative descriptions of work (including sections structured as practice-area headings followed by descriptive paragraphs, e.g., \"Aging Services\" + paragraph text, \"Dental\" + paragraph text, etc.). Preserve headings and the order of content as it appears; you may convert embedded highlights into bullet points only if it helps preserve (not reduce) the information. EXCLUDE: any section (or subsection) that exclusively lists specific representative matters / representative experience items (typically a list of discrete matters, case captions like \"X v. Y\", deal/transaction bullet points, dated entries, courts/dockets, or similar itemized matter lists). If an Experience (or other) section contains BOTH narrative description AND a separate list of specific matters, include the narrative paragraphs/headings but omit the itemized matter list. Return the combined narrative text only. If no narrative bio or general-experience narrative exists, return an empty string.',\r\n'representative_matters' => 'Extract ALL representative matters (such as litigation cases, verdicts, transactions, or deals) that are listed as well any available descriptions of them, in both specified lists of representative matters, experience, and work highlights, as well as in the biographical text and list of news articles. If news articles for this attorney identify cases or transactions that can be inferred to be the work product of this attorney, include those matters as well. List the representative matters and their available descriptions as an array. Only pull from the text and do not paraphrase or make anything up. If no representative matters are found, return an empty string.',\r\n'news' => 'Extract news items ABOUT this attorney (not authored by them): e.g., firm/industry press releases, announcements, awards, rankings, deal/case results naming them, media coverage quoting or profiling them. List each item as \"Title (URL)\". If a \u201cNews\u201d section mixes authored content, include ONLY items that are clearly about the attorney or the firm, not implied to be authored by the attorney. Add base domain to relative links. Return an empty array [] if none.',\r\n'practice_areas' => 'Extract all the practice areas (aka departments, specialties, capabilities, services areas, areas of focus, etc.), if any, that are listed as ones that this attorney specializes in. Return them as an array. If not found, return an empty string.',\r\n'law_school' => 'Extract the law school attorney attended. This is for their primary law degree, usually a JD, LLB, or, in the absence of those, the earliest LLM listed or the institution where they received an undergraduate law degree. If not found, return an empty string.',\r\n'law_school_graduation_year' => 'Extract the year in which the attorney received their degree from the law school above (what year did they graduate?) If not found, return an empty string.',\r\n'law_school_honors' => 'Extract all honors this attorney received in or during law school. You must review all education and credentials sections that list their law degree AND ALSO the narrative bio, as well as all other sectiosn. These honors include: latin honors (cum laude, summa cum laude, magna cum laude); school specific honors (e.g. James Kent Scholars at Columbia Law); regular honors designations (e.g. Dean\u2019s List, High Honors, etc.); Order of the Coif; course prizes (such as book awards, CALI Awards, American Jurisprudence Awards, or course awards); membership in phi kappa phi; scholarships and fellowships; moot court awards; trial advocacy awards; best oralis; brief-writing honors or other writing honors; pro bono or service distinctions; commencement prizes and medals; or other types of academic law school honors (but list them specifically - do not list them as \"other honors\". Return this entire extracted list of specific honors as an array. If no honors are found, return an empty array.',   \r\n'law_journals' =>' Extract any law reviews or law journals listed for the attorney's time in law school. Also list if the attorney had any titles in such law reviews or journals, like Articles Editor for example. Return this entire extracted list of law reviews and journals, and associated titles, as an array. If no law reviews or journals are found, return an empty array.'\r\n'undergraduate_school' => 'Extract the attorney\\'s undergraduate degree-granting school, college, university, or institution. This is probably the institution from where they received a bachelors degree. If their undergraduate degree was an LLB listed for their law school above, return an empty string. If no undergraduate schools are found, return an empty string.',\r\n'undergraduate_school_graduation_year' => 'Extract the year in which attorney received their undergraduate degree from the undergraduate school above. If not found, return an empty string.',\r\n'undergraduate_specialty' => 'Extract the specialties or majors that are listed for the undergraduate degree (e.g. economics, computer science, etc.) This does not include degree type, like B.S., Bachelor of Arts or Science degree, etc. List the specialties or majors as an array. If not found, return an empty string.',\r\n'PhD_school' => 'If this attorney has a PhD, Extract the educational institution from which they received it. If not found, return an empty string.',\r\n'PhD_subject' => 'If this attorney has a PhD, list the educational institution from which they received it. If not found, return an empty string.',\r\n'Masters_degree_school' => 'If this attorney has a masters degree, extract the educational institution from which they received it. But do not list schools from which the attorney received an LL.M. degree or a masters in law. If no masters degree schools are found, return an empty string. ',\r\n'Masters_degree_subject' => 'If the attorney has a masters degree, extract the subject or area of study of the masters. The subject area may be in the degree itself, such as an M.Div, which is a masters in Divinity. But do not include subjects for LL.M. degrees or masters in law degrees. DO NOT include honors or latin honors (e.g. cum laude, summa cum laude) in your answer. List subjects as array. If no masters degree subjects are found, return an empty string.',\r\n'MBA_School' => 'If the attorney has a Masters in Business Administration, extract the name of the business school from which they received it. If not found, return an empty string.',\r\n'MD_school' => 'If the attorney has an MD (Doctor of Medicine) or DO (Doctor of Osteopathy) degree, extract the name of the medical school from which they received it. If not found, return an empty string.',\r\n'llm_in_tax_law_school' =>  'If the attorney has an masters in laws (LLM) degree, specializing in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'Other_LLM_school' => 'If the attorney has an masters in laws (LLM) degree, but not one that specializes in tax, extract the name of the law school from which they received it. If not found, return an empty string.',\r\n'bar_and_court_admissions' => 'Extract EVERY explicit admission to practice (bar + court/agency) anywhere in the page. Include bar jurisdictions (states/provinces/territories/countries) and court/agency admissions (e.g., U.S. Supreme Court, Courts of Appeals with circuit, District/Bankruptcy/Tax/Federal Claims courts with district, USPTO, tribal/military/foreign courts). For UK attorneys, specify whether they are a solicitor, barrister, advocate, or any combination if available; for Canada, specify the province or territory; for Australia, specify the state or territory and whether they are admitted as a solicitor or barrister. Pull items under headings like \u201cAdmissions,\u201d \u201cBar Admissions,\u201d \u201cCourt Admissions,\u201d or similar, and treat each
 or clearly separated entry as one item. Do not infer from memberships/education. Exclude governments as parties, and strip years and dates. Output a deduplicated array of exact admission strings; if none, return []. ',\r\n'Clerkships' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, DO NOT include it in your answer. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Clerkships_with_judge' => 'Extract every judicial or court clerkship held by this attorney, regardless of where it appears in the biography (including in lists of prior employment or mixed professional experience). Treat any role containing the word \u201cclerk,\u201d \u201cclerkship,\u201d \u201cjudicial law clerk,\u201d \u201claw clerk,\u201d or similar as a clerkship. For each clerkship, return the name of the court as an array item; if the biography provides the judge\u2019s name, include it in parentheses after the court name, and if no judge is named, return only the court. Include clerkships in federal courts (including bankruptcy courts), state courts, appellate courts, supreme courts, magistrate judges, and any foreign courts. Do not skip clerkships that lack judge names or that appear in long court titles. If no clerkships are found, return an empty string.',\r\n'Memberships' => 'Extract any organizations the attorney a member of. List them as an array, with the attorney's role if available. If no memberships or organizations are listed, return an empty string.',\r\n'clients' => 'Extract the attorney's clients that are explicitly NAMED in the source code. You MUST review EVERY section (including explicit client lists, narrative biography, representative matters, experience, and news articles/titles) and then MERGE the results; do not stop after finding clients in any one section. If a list of representative matters or experience is present, extract NAMED clients from this list, and ignore any clients who are described in the list but who are not explicitly named in the list. Only include a client from the list of representative matters/experience or any other section if its name appears verbatim in the list and if the list clearly identifies the client as a real person, business, company, organization, or government entity. Do NOT include general descriptions, categories, roles, or descriptors that are not proper names (for example: \"Fortune 50 company\", \"medical billing company\", \"global bank\", \"mayoral candidate\", \"pharmacy\", \"trade association\", \"energy company\", or similar phrases). As an overarching rule, if the client is not identified by a proper name, do not include it. When pulling clients from lists of representative matters/experience and news articles, include clients which are named and which are implied to be represented by this attorney, their team or firm, and exclude parties adverse to such clients, opposing such clients, or on the other side of a case, deal or transaction from such clients. For example, if the representative matter/experience or news article's title mentions a lending transaction with both the lender and borrower, and the attorney or their team or firm represented the lender, do not list the borrower. If a litigation case is listed, do not assume that the lawyer represented the plaintiff. Use context or other language in the text to determine which party was represented by the attorney. If a matter lists the government as one party, assume the attorney represented the other named party and include that party if it is specifically named and not anonymous. As another example, if the representative matter/experience is a litigation case, and it is written that the attorney represented the defense (or \"defended\" his client), extract the defendant named in the case title. List all named clients as a deduplicated array of NAMES copied directly from the source text. Omit unnamed parties and anonymous parties and never guess identities. If no named clients are explicitly named anywhere in the source code, return an empty string.',\r\n'industries' => 'Extract ONLY industries/industry sectors or client-type categories explicitly named in the source code (especially, but not exclusively, under headings like \u201cIndustries,\u201d \u201cPractices & Industries,\u201d or in /industries/ links). Include items like \u201cSports,\u201d \u201cHealthcare & Life Sciences,\u201d \u201cTechnology,\u201d \u201cInfrastructure,\u201d \u201cPrivate Equity,\u201d etc. EXCLUDE practice areas, services, or deal/matter types (e.g., \u201cMergers & Acquisitions,\u201d \u201cPrivate Equity M&A,\u201d \u201cacquisitions,\u201d \u201cinvestments,\u201d \u201cdivestitures,\u201d \u201cjoint ventures,\u201d \u201cfinancing,\u201d \u201crestructurings\u201d). Return a deduplicated array of industry/client-type names as written. If none are explicitly named, return empty array.',\r\n'languages' => 'Extract the languages in which the attorney is fluent. List them as an array.',\r\n'Accolades' => 'Extract any accolades, awards, or other special recognitions this attorney has received, such as rankings in Chambers guides (like Chambers & Partners, Chambers Gobal, or Chambers Asia-Pacific), the Legal500 list, and SuperLawyers, among others. The accolades should be specific to this attorney or their work, not generalized to their practice or their firm. List these accolades as an array. If no accolades are listed, return an empty string.',\r\n'pro_bono_activities' => 'Extract the attorney's pro bono, community service, and volunteer activities, as well as any non-profit, ngo, community service organizations the attorney may be involved with. If a description of the work is provided, include that. List them as an array only',\r\n'thought_leadership' => 'Extract ALL professional thought leadership attributed to this attorney in their narrative bio and in all \"Insights,\" \"Publications,\" \"Events,\" and similar sections. This includes all items with their authorship/co-authorship/speaking/hosting credit/(byline \u201cauthor,\u201d \"co-author,\" \u201cpresenter,\u201d \u201cspeaker,\u201d \u201cpanelist,\u201d \u201cwebinar,\u201d \u201cpodcast,\u201d \u201cblog,\u201d \u201carticle,\u201d \u201cpublication,\u201d \u201cchapter,\u201d \u201cCLE,\u201d etc.). This also includes any items that do not include their byline or credit, but which are implied to involve the attorney (for example, by being listed in a section on their profile for \"Insights,\" \"Podcasts,\" \"Events,\" \"Media,\" \"Thought Leadership,\" \"Webinars, etc.). If a \u201cNews\u201d or \u201cInsights\u201d section mixes third party news ABOUT this attorney, include only items implied to the attorney as creator/presenter. List each as \"Title (URL)\" when a link is present, otherwise just the title. Add base domain to relative links. Also include the publication, event/program, and date after the title if these are available. Return [] if none.'\r\n'adverse_parties' => 'Review all the source code, including the narrative bio and list of representative matters, and list EVERY identifiable and NAMED party that is adverse to this attorney\u2019s clients: litigation opponents and transaction counterparties (buyer vs seller, lender vs borrower, landlord vs tenant, licensor vs licensee, insurer vs insured, issuer vs underwriter/investor, etc.). You MUST pull from all sections in the source code - explicit lists of clients, the narrative biography, listed representative matters, or in news articles listed for this attorney, or the titles thereof. In M&A, if the attorney represented the buyer/acquirer, DO NOT list the acquired target as adverse (since it becomes the client); instead list only the selling side (seller, stockholders, founders, or divesting company). If the attorney represented the seller/target, list the buyer/acquirer. Use cues like \u201cto/with/from/against,\u201d \u201csale to/by,\u201d \u201cacquisition from/by,\u201d \u201cmerger with,\u201d \u201cfinanced by/loan to/from/credit facility with.\u201d In the attorney represented the owner or owning entity of a subsidiary/portfolio company (for example in the case of a restructuring or lending transaction), DO NOT list the subsidiary/portfolio company as adverse; Do not list governments/agencies/courts. Only include an adverse party if its name appears verbatim in the source code and clearly identifies a real person, business, company, organization, or government entity. Do NOT include general descriptions, categories, roles, or descriptors that are not proper names (for example: \"Fortune 50 company\", \"medical billing company\", \"global bank\", \"mayoral candidate\", \"pharmacy\", \"trade association\", \"energy company\", or similar phrases). If the text does not contain the adverse party's name, do not include it. Output a deduplicated array of exact names; omit unnamed parties and never guess.'\r\n 'affinity_groups' => 'Extract ALL affinity/identity-based organizations the attorney is affiliated with on the page, even if under generic headings like \u201cAssociations,\u201d \u201cMemberships,\u201d \u201cAffiliations,\u201d \u201cCommunities,\u201d or \u201cOrganizations.\u201d Check all sections of the source code. Include all bar or professional association whose name signals an identity/affinity or civil-rights focus (e.g., words like Black/African-American/AAPI/Asian/South Asian/Pacific Islander/Hispanic/Latino/Native/Indigenous/LGBT/LGBTQ/Queer/Women/Gender/Disability/Veteran/Jewish/Muslim/Christian/Hindu/Sikh/Interfaith/Civil Rights/Minority/Diversity/Inclusion). Exclude purely general trade/professional groups without such identity focus. Return a deduplicated array of exact organization names; if none, return empty array.'"]}