The Best Lawyers in America^® has selected 10 Kutak Rock partners as “Lawyer of the Year” for 2026. This designation goes above and beyond traditional inclusion and is based upon the highest overall peer feedback in a specific practice area and metropolitan region. The “Lawyer of the Year” distinction reflects an extraordinary level of respect that an attorney has earned among his or her peers. Only a single lawyer in each practice area and designated metropolitan area is honored with a "Lawyer of the Year" award.

The firm’s “Lawyer of the Year” designations for 2026 are:

Arizona
Scottsdale

Naomi Julia Barnes: Native American Law
Ms. Barnes advises tribal governments, municipalities and financial institutions on complex financial transactions, serving in roles such as bond, underwriter, issuer and borrower, lender and special tax counsel. She has deep experience with tribal infrastructure and commercial projects, including casinos, health clinics and hotels. Ms. Barnes’ tribal finance experience, along with her experience serving as general counsel to tribal governments, provides her with a solid background in legal issues affecting Indian tribes, acute sensitivity to tribal concerns and goals, and the specialized knowledge necessary to navigate complex legal and regulatory environments.

Arkansas
Fayetteville

L. Kyle Heffley:  Litigation – Real Estate
Mr. Heffley focuses his practice on trial work with a special emphasis on healthcare litigation representing numerous healthcare providers in malpractice-related litigation and before licensing boards. He provides extensive experience in real estate litigation, business disputes and employment law matters.

Little Rock

David A. Smith: Business Organizations (including LLCs and Partnerships); Closely Held Companies; and Family Business Law
Mr. Smith advises public and private entities on federal income tax matters particularly as they relate to complex business and financing transactions, including asset securitizations and joint ventures. He counsels corporations, REITs, pension funds and healthcare organizations on tax structuring, reporting and compliance. His practice also includes advising exempt organizations—such as foundations, charities and hospitals—on a variety of tax matters including unrelated business income issues, investment planning and strategic partnership formations.

Gordon M. Wilbourn: Municipal Law
Mr. Wilbourn brings over three decades of experience advising issuers, borrowers, underwriters and trustees in tax-exempt and taxable public finance transactions. Widely recognized across Arkansas, he represents a diverse group of clients including state agencies, municipalities, hospitals, developers, and educational institutions such as charter schools and universities. His deep knowledge and practical approach make him a trusted advisor in complex financing matters.

Colorado
Denver

Larry L. Carlile: Public Finance Law
Mr. Carlile advises on the federal tax structuring of a wide range of public finance transactions under the Internal Revenue Code, including Sections 103, 141–150, 54AA and related provisions. His practice spans housing, higher education, infrastructure, prepaid energy, water utilities and other major municipal facilities financings. He has deep experience in advanced refundings, swap and derivative transactions, new market tax credit combinations, and Build America Bonds. Mr. Carlile also counsels issuers and borrowers on IRS audits, ruling requests, arbitrage and post-issuance compliance, and has worked extensively on district financings across Colorado and other states.

Missouri
Springfield

Dan R. Nelson: Bankruptcy and Creditor Rights/Insolvency Reorganization Law
Mr. Nelson represents secured and unsecured creditors, trustees and financial institutions in bankruptcy and commercial litigation matters across Chapters 7, 11, 12 and 13. He has extensive experience enforcing promissory notes, guaranties, and security agreements, handling SBA loan collections, repossessions and real estate foreclosures. A former Chapter 7 and 12 trustee, he also advises on loan workouts, restructuring strategies and forbearance arrangements for distressed debt scenarios.

Joseph Reid: Medical Malpractice Law – Defendants
Mr. Reid has over 27 years of experience representing individuals and businesses—including manufacturers, banks, hospitals and professionals—in civil litigation involving product liability, commercial disputes, professional negligence and premises liability. An accomplished trial lawyer, he has secured multimillion-dollar plaintiff and defense verdicts in state and federal courts, especially in Missouri and Mississippi. His early career as a plaintiff’s attorney informs his strategic approach, and he frequently partners as local counsel with national firms to deliver effective, client-centered outcomes.

Nebraska
Omaha

P. Brian Bartels: Employee Benefits (ERISA) Law
Mr. Bartels leads the firm’s national practice in health and welfare benefits, advising clients on group health plans, wellness programs, and compliance with federal laws including HIPAA, ERISA, the ACA and COBRA. He drafts plan documents and agreements, and counsels on benefit plan administration, design and regulatory issues. His practice also includes advising on employee benefits aspects of mergers, acquisitions and government agency inquiries.

Jeremy T. Fitzpatrick: Appellate Practice
Mr. Fitzpatrick focuses his practice on construction law, representing contractors, owners and design professionals in disputes ranging from design and defect claims to payment and performance issues. He also advises clients on drafting construction contracts and managing risk throughout construction transactions. In addition, he handles insurance coverage litigation and matters involving low-income housing tax credits and related financing programs.

Bartholomew L. McLeay: Bet-the-Company Litigation
Mr. McLeay has over three decades of experience in major commercial litigation, including breach of contract, class actions, business torts and intellectual property matters. He has tried numerous bench and jury cases as lead trial and appellate counsel, securing multimillion-dollar verdicts and favorable outcomes in complex disputes. His industry experience spans energy, financial services, construction, agribusiness and telecommunications.

About Best Lawyers^®
For more than four decades, Best Lawyers has assisted those in need of legal services to identify the attorneys best qualified to represent them in distant jurisdictions or unfamiliar specialties. Best Lawyers lists are published in leading local, regional and national publications across the globe.