Costello Carlson & Butzon LLP

Costello, Carlson & Butzon LLP is a general practice law firm recognized for our transactional work in the areas of real estate law, probate, trusts, estate planning, estate and gift taxation, elder law, charitable foundations, business and banking law, municipal law, commercial transactions and agricultural law.

The law firm represents individuals, families, trustees and other fiduciaries, small businesses, foundations and corporations, offering a wide range of legal services.

Our lawyers and staff understand client's needs. Our firm is committed to providing common sense explanations of even the most complex legal issues, so that our clients are fully informed.
 
Since 1896, Costello, Carlson & Butzon LLP has been a presence in southwest Minnesota. The firm has always held to the highest professional and ethical standards. We have a reputation of maintaining long-term relationships with clients. We have supported the talents and endeavors of the local population. We have demanded a strong commitment to professional excellence from attorneys and encouraged their participation in civic, educational, professional and public service.

Position	Organization	Location	Duration
Partner	Costello, Carlson & Butzon, LLP	Minnesota	1980 - present
Associate	Muir, Lundblad, Meyer, Storey, Stier & Simons		1977-1979

School	Degree	Major	Graduation
Creighton University School of Law	J.D.	Law School	May 1977
Hamline University. Saint Paul, Minnesota	B.A.		May 1974

State / Court	Date
United States Court of Appeals for the Federal Circuit	1994
United States Court of Appeals for the Eighth Circuit	1982
United States District Court for the Northern District of Iowa	1982
United States District Court for the District of Minnesota	1981
United States Tax Court	1979
Supreme Court of Minnesota	1978
Supreme Court of Iowa	1977
Supreme Court of Nebraska	1977
United States District Court for the District of Nebraska	1977

• American Bar Association - 1997
  - Vice-Chair of the Animal Law Committee of the Tort, Trial and Insurance Section, 2004; Member of the Real Property, Probate and Trust Law; Law Practice Management; General Practice, Solo and Small Firm Sections.
  
  Minnesota State Bar Association - 1978
  - Board of Governors, 1993-1994; 2003-2008; Chair of the Outstate Practice Section, 1992-1994, 2008; Chair of the Agricultural Law Section 2002-2004; Agricultural Law Section Council, 2005-2010; Member of the Agricultural Law; Animal Law; Business Law; Elder Law; General Practice; Outstate Practice; Probate and Trust Law; Real Property Law. Sections. Legal Education and Law School Admissions Committee, 2005; Judiciary Committee, 2007-2009.
  
  Seventeenth Judicial District Bar Association - 1978
  - President, 1992-1993; 2004-2005; Chair of the Fee Arbitration Panel, 1991.
  
  Iowa State Bar Association - 1997
  
  Nebraska State Bar Association - 1977
  Inactive
  
  American Agricultural Law Association
  - Board of Directors, 2007-2010; Chair of Awards Committee, 1998; Publications Committee; Membership Committee.
  
  American Veterinary Medical Law Association
  
  Jackson County Law Library Board of Trustees
  
  Lakefield City Attorney
  
  Southern Minnesota Regional Legal Services, Inc.
  - Volunteer lawyer; Campaign for Legal Aid Committee, Greater Minnesota
  

• Excellence in Agricultural Law 2010 American Agricultural Law Association

• American Bar Association:
  - Author: "Impact of Recapture in Deciding to Use I.R.C. Section 2032A". Section of Taxation, 1983
  
  American Agricultural Law Association:
  - Author: "Starting a Charitable Foundation Using the Community Foundation Option"/ Memphis Tennessee, 1994
  - Author: "Current Developments in Farm Estate Planning". Kansas City, Missouri, 1995
  - Author: Serving Agricultural Clients, Managing a Financially Sound Law Practice". Colorado Springs, Colorado, 2001.
  
  Minnesota Continuing Legal Education:
  - Author: “Ethical Problems with the Sale of a Solo Law Practice”. General Practice Section, 1993
  - Moderator and Instructor: Agricultural Estate Planning Update: Basic Concepts in Medical Assistance Planning. Agricultural Law Institute, 1994
  - Instructor: Estate Planning for Farmers and Ranchers. Agricultural Law Institute, 1995
  - Author: “Creative Valuation”. Agricultural Law Institute, 1997
  - Author: “Small Business Taxation and Estate Planning Update”. Agricultural Law Institute, 1999
  - Author: “Marital Deductions, Disclaimers and Gifting to Avoid Taxation”. Agricultural Law Institute, 2000
  - Author: “Survey of the Distinctions Made in Minnesota Law for Agricultural Real Estate, with commentary and appendices." Agricultural Law Institute, 2002
  - Instructor: “Business: Case Law and Statutory Update”. 2008 Legal Update, 2008
  
  Southern Minnesota Regional Legal Services:
  -  Author: “Challenges in Legal Ethics”.  SMRLS Continuing Legal Education, 1998
  

Sun.	Mon.	Tue.	Wed.	Thu.	Fri.	Sat.

At Other Times By Appointment.