- Tax Law
- Business Law
- Employee Benefits
- Estate Planning, Wills, and Trusts
- Mergers and Acquisitions
- Startups and Innovators
Admitted to Practice in
- Iowa (2010)
- United States Tax Court (2013)
Contact InformationJonathan C. Landon
Attorney, Vice President
Shuttleworth & Ingersoll, P.L.C.
Phone: (319) 365-9461
Fax: (319) 365-8443
Jonathan’s AssistantName: Lisa M. Starn
Phone: (319) 731-2325
About Jonathan C. Landon
Jonathan Landon is an Attorney and Vice President with Shuttleworth & Ingersoll, P.L.C., and chair of the Business Law Practice Group. Jon advises individuals, businesses, and tax-exempt organizations in: Federal and state tax matters; general business transactions; deferred compensation and employee benefits; and estate and succession planning. Jon also helps clients resolve tax disputes with the Internal Revenue Service and other tax authorities.
Jon graduated with high distinction from the University of Iowa College of law, where he was a contributing editor on the Iowa Law Review and a member of the Order of the Coif. Thereafter, Jon earned his LL.M. in taxation from the University of Florida Levin College of Law. Prior to joining the firm, Jon served for two years as a law clerk to the Honorable David Gustafson, at United States Tax Court in Washington, D.C.
- B.A. Economics and Philosophy, with honors and distinction, University of Iowa (2006); recipient of Frank Knight Scholar Award in economics.
- J.D. with high distinction, University of Iowa College of Law (2009)
- LL.M. in Taxation, University of Florida Levin College of Law (2011)
- Iowa State Bar Association
- American Bar Association (Member of Tax Law Section)
- Linn County Bar Association
Awards and Recognitions
- Martindale-Hubbell, Inc. Rating “AV”
- Great Plans Super Lawyers® Rising Star
Community and Personal
While an undergraduate, Jon was a four year letter winner on the University of Iowa men’s swimming team and a member of the All-Big Ten academic team. He lives in Iowa City with his wife and four children.
Recent News Updates
From the Desk of Jonathan C. Landon
The Tax Cuts and Jobs Act of 2017 established a new federal tax incentive called Opportunity Zones to encourage long-term investment in low-income census tracts around the country. There are 62 designated census tracts in Iowa, including most of downtown Cedar Rapids and sections of Coralville and Iowa City.
Earlier this year the Department of Labor announced that its final rule amending the claims procedures for plans providing disability benefits under Section 503 of ERISA will become effective April 1, 2018.
One of the most favorable and substantial changes in the 2017 Tax Act (the “Act”) for closely held business owners is what is commonly referred to as the “pass-thru deduction.” Contrary to its common name, this deduction is not limited to pass-thru entities. This new deduction is available to sole proprietorships as well as partnerships, limited-liability companies, and S corporations. It provides a deduction of up to 20% of qualified business income.
On December 22, (H.R. 1), commonly referred to as the “Tax Cuts and Jobs Act”, was signed into law providing a sweeping tax reform law that substantially changes the tax landscape. The new law reflects the largest major tax reform in over three decades. We have been busy working our way through the hundreds of pages of statutory text. This comprehensive tax overhaul dramatically changes the rules governing the taxation of individual and business entity taxpayers.
The Eighth Circuit Court of Appeals recently addressed whether Federal Conservation Reserve Program (“CRP”) payments made to non-farmers are subject to self-employment taxes. The 8th Circuit in a 2 to 1 decision held that the payments were not subject to self-employment tax and in so doing reversed the United States Tax Court’s earlier decision in the case.