John Raforth graduated from the University of South Dakota School of Law in 1985. He also has a Master's Degree in Accounting from the University of South Dakota Graduate Business School and a Master's in Law (L.L.M.) in Taxation Degree from the University of Denver Law School. He holds an undergraduate degree in Business Administration with an accounting emphasis from Concordia College in Moorhead, Minnesota. John's practice focuses on federal, state, and local tax planning and controversy issues, business transactions, strategic business planning and advice, and estate and trust matters, including perpetuities (dynasty) trust formation and planning issues. He is a Certified Public Accountant and has practiced as a tax specialist with Deloitte Haskins & Sells (presently Deloitte & Touche), both domestically and in Saudi Arabia. Prior to joining Bangs McCullen, John practiced law with national and regional firms, including San Francisco- based Heller, Ehrman, White & McAuliffe. He also has been a state law author of chapters in State Limited Partnership Laws and State Limited Liability Company Statutes published by Aspen. He is a frequent presenter to the State Bar of South Dakota on tax and probate matters. John is a fellow in the American College of Trust and Estate Counsel (ACTEC). He is also listed in the Super Lawyers Business Edition Section, Great Plains Super Lawyers, Best Lawyers in America, and Chambers, USA. He carries an A rating from Martindale-Hubbell.