June 5, 2025 | GableGotwals has been recognized by Chambers USA 2025 as a leading firm in the areas of Corporate/Commercial (Band 1), Energy & Natural Resources (Band 1), Environment (Band 1), Insurance (Band 1), Intellectual Property (Band 2), Labor & Employment (Band 3), Litigation – General Commercial (Band 1), Native American Law (Band 1), Real Estate (Band 2), and Tax (Band 1) in Oklahoma by Chambers & Partners. In addition, 24 GableGotwals attorneys have also been recognized as leaders in their field.

Chambers rankings are assessed on technical legal ability, professional conduct, client service, commercial astuteness, diligence, commitment, and other qualities most valued by the client. Interviews are conducted with peers outside of the firm and clients in order to determine inclusion and rankings.

Attorneys recognized include:

Corporate/Commercial – Band 1

Jason B. Coutant (Band 3)

Jeffrey D. Hassell (Band 1)

Stephen W. Lake (Band 2)

Thomas Hutchison (Band 3)

Energy & Natural Resources – Band 1

Rob Robertson (Band 3)

Terry Ragsdale (Band 2)

Environment – Band 1

Lloyd Landreth (Band 1)

Insurance – Band 1

Leasa Stewart (Band 1)

Lance Leffel (Band 2)

Carrie McNeer (Up and Coming)

Intellectual Property – Band 2

James F. Lea, III (Band 3)

Todd A. Nelson (Band 1)

David G. Woodral (Band 2)

Paul E. Rossler (Band 3)

Labor & Employment – Band 3

Chris S. Thrutchley (Band 2)

Ellen Adams (Band 3)

Litigation—General Commercial – Band 1

David Bryant (Senior Statespeople)

Amelia A. Fogleman (Band 2)

Robert G. McCampbell (Band 3)

Native American Law – Band 1

Amelia A. Fogleman (Band 3)

Dean Luthey (Band 1)

Barrett L. Powers (Up and Coming)

Trent Shores (Band 2)

Real Estate – Band 2

Tina N. Soin (Band 3)

Tax – Band 1

James Scears (Band 3)

June 6, 2024 | GableGotwals has been recognized by Chambers USA 2024 as a leading firm in the areas of Corporate/Commercial (Band 1), Energy & Natural Resources (Band 1), Environment (Band 1), Insurance (Band 1), Intellectual Property (Band 2), Labor & Employment (Band 3), Litigation – General Commercial (Band 1), Native American Law (Band 1), Real Estate (Band 2), and Tax (Band 1) in Oklahoma by Chambers & Partners. In addition, 22 GableGotwals attorneys have also been recognized as leaders in their field.

Chambers rankings are assessed on technical legal ability, professional conduct, client service, commercial astuteness, diligence, commitment, and other qualities most valued by the client. Interviews are conducted with peers outside of the firm and clients in order to determine inclusion and rankings.

Attorneys recognized include:

Corporate/Commercial – Band 1

Jason B. Coutant (Band 3)

Jeffrey D. Hassell (Band 2)

Stephen W. Lake (Band 2)

Thomas Hutchison (Up and Coming)

Energy & Natural Resources – Band 1

Rob Robertson (Band 3)

Terry Ragsdale (Band 2)

Environment – Band 1

Lloyd Landreth (Band 1)

Insurance – Band 1

Leasa Stewart (Band 1)

Lance Leffel (Band 2)

Carrie McNeer (Up and Coming)

Intellectual Property – Band 2

James F. Lea, III (Band 3)

Todd A. Nelson (Band 1)

David G. Woodral (Band 3)

Labor & Employment – Band 3

Chris S. Thrutchley (Band 3)

Ellen Adams (Band 3)

Litigation—General Commercial – Band 1

David Bryant (Senior Statespeople)

Amelia A. Fogleman (Band 3)

Dean Luthey (Band 3)

Robert G. McCampbell (Band 3)

Native American Law – Band 1

Amelia A. Fogleman (Band 3)

Dean Luthey (Band 1)

Trent Shores (Band 3)

Real Estate – Band 2

Stephen Schuller (Band 3)

Tax – Band 1

James Scears (Band 3)

GableGotwals is pleased to announce that 74 lawyers have been recognized in the 2024 Edition of The Best Lawyers in America, four of which were newly included, and seven newly named on the “Ones to Watch” list. In addition, eight GableGotwals attorneys were named 2024 “Lawyer of the Year.”

Best Lawyers has published their list for more than three decades. Its first international list was published in 2006, and since then has grown to provide lists in more than 75 countries. Lawyers on The Best Lawyers in America list are divided by geographic region and practice areas and are reviewed by their peers on the basis of professional expertise.

GableGotwals would like to congratulate the following attorneys named to 2024 The Best Lawyers in America list:

	Ellen A. Adams Oklahoma City	Energy Law
	Steven J. Adams Tulsa	Commercial Litigation Mass Tort Litigation/Class Action-Defendants
	John R. Barker Tulsa	Banking and Finance Law Corporate Law Securities/Capital Markets Law
	Brandon C. Bickle Tulsa	Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law Commercial Litigation
	David L. Bryant Tulsa	Arbitration Bet-the-Company Litigation Commercial Litigation Mediation
	Meagan E.W. Burrows Tulsa	“Ones to Watch” Healthcare Law Business Organizations (Including LLCs and Partnerships) Banking and Finance Law
	Frank J. Catalano Tulsa	Copyright Law Patent Law Trademark Law
	Emily R. Collins Oklahoma City	Litigation – Trusts and Estates
	Casey Cooper Tulsa	Commercial Litigation
	Jason B. Coutant Tulsa	Banking and Finance Law Corporate Law
	Jeffrey A. Curran Oklahoma City	Insurance Law Personal Injury Litigation – Defendants Product Liability Litigation – Defendants
	John D. Dale Tulsa	Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law
	Gerard M. D’Emilio Oklahoma City	“Ones to Watch” Appellate Practice Commercial Litigation
	Renee DeMoss Tulsa	Insurance Law Commercial Litigation Litigation – ERISA(Lawyer of the Year)
	Adam C. Doverspike Tulsa	“Ones to Watch” Administrative / Regulatory Law Appellate Practice Commercial Litigation Municipal Law Litigation – Construction
	E. Talitha Ebrite Oklahoma City	Oil and Gas Law Energy Law Banking and Finance Law Commercial Litigation
	Alicia J. Edwards Tulsa	Patent Law
	LeAnn Drummond Ellis Tulsa	Litigation – Trusts and Estates
	Philip Feist Tulsa	Trusts and Estates
	Grant A. Fitz Tulsa	Litigation – Insurance
	Craig A. Fitzgerald Tulsa	Commercial Litigation Insurance Law Litigation – Antitrust Litigation – Intellectual Property
	Amelia A. Fogleman Tulsa	Appellate Practice (Lawyer of the Year) Commercial Litigation Litigation – Antitrust
	John A. Gaberino, Jr. Tulsa	Energy Law
	Robert J. Getchell Tulsa	Bankruptcy and Debtor Rights/Insolvency and Reorganization Law Litigation – Real Estate
	Jeffrey D. Hassell Tulsa	Banking and Finance Law (Lawyer of the Year) Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law Corporate Law
	Jeffrey T. Haughey Tulsa	Securities/Capital Markets Law Securities Regulation
	Steven G. Heinen Tulsa	Banking and Finance Law Corporate Law
	Philip D. Hixon Tulsa	Appellate Practice Commercial Litigation
	Andrew J. Hofland Tulsa	Commercial Litigation
	Thomas J. Hutchison Tulsa	Banking and Finance Law Corporate Law Real Estate Law
	Susan Jordan Tulsa	Healthcare Law Litigation – Healthcare
	Scott Kiplinger Oklahoma City	“Ones to Watch” Litigation – Construction Oil and Gas Law
	Jake Krattiger Oklahoma City	Commercial Litigation Oil and Gas Law
	Stephen W. Lake Tulsa	Banking and Finance Law Commercial Litigation Corporate Law Energy Law Mergers and Acquisitions Law Oil and Gas Law Securities/Capital Markets Law Securities Regulation
	Lloyd W. Landreth Tulsa	Litigation – Environmental (Lawyer of the Year) Natural Resources Law
	James F. Lea, III Tulsa	Copyright Law Patent Law (Lawyer of the Year) Trademark Law
	Lance Leffel Oklahoma City	Commercial Litigation Insurance Law Construction Law Litigation – Insurance
	David P. Limekiller Tulsa	Banking and Finance Law Commercial Litigation
	Justin A. Lollman Tulsa	“Ones to Watch” Appellate Practice Commercial Litigation Criminal Defense: White-Collar Labor and Employment Law – Management
	Graydon Dean Luthey, Jr. Tulsa	Commercial Litigation Corporate Compliance Law Corporate Governance Law Corporate Law Gaming Law Native American Law
	Robert G. McCampbell Oklahoma City	Administrative / Regulatory Law  (Lawyer of the Year) Bet-the-Company Litigation Commercial Litigation Criminal Defense: White-Collar Government Contracts Government Relations Practice (Lawyer of the Year) Healthcare Law Litigation – Regulatory Enforcement (SEC, Telecom, Energy)
	David B. McKinney Tulsa	Employee Benefits (ERISA) Law Healthcare Law Litigation – ERISA Trusts and Estates
	Nick Merkley Oklahoma City	Energy Law Commercial Litigation
	Motahareh H. Nickel Oklahoma City	“Ones to Watch” Banking and Finance Law Mergers and Acquisitions Law
	Todd A. Nelson Tulsa	Copyright Law Litigation – Patent
	Richard B. Noulles Tulsa	Natural Resources Law (Lawyer of the Year) Commercial Litigation Bet-the-Company Litigation Oil and Gas Law
	Leo J. Portman Oklahoma City	Corporate Law Energy Law Litigation – Trusts and Estates
	Barrett Powers Tulsa	“Ones to Watch” Commercial Litigation
	Terry D. Ragsdale Tulsa	Commercial Litigation Energy Law
	Rob F. Robertson Oklahoma City	Commercial Litigation Corporate Governance Law Energy Law Litigation – Banking and Finance Litigation – Bankruptcy Litigation – Environmental Litigation – Real Estate Oil and Gas Law
	Paul E. Rossler Tulsa	Patent Law Technology Law Trademark Law
	John Henry Rule Tulsa	Banking and Finance Law Commercial Litigation Litigation – Banking and Finance Litigation – First Amendment
	John D. Russell Tulsa	Bet-the-Company Litigation Commercial Litigation
	Stephen A. Schuller Tulsa	Energy Law Land Use and Zoning Law Litigation – Real Estate Real Estate Law
	G. Blaine Schwabe, III Oklahoma City	Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law Bet-the-Company Litigation Commercial Litigation
	Deborah C. Shallcross Tulsa	Appellate Practice Arbitration Family Law
	Trent Shores Tulsa	Commercial Litigation
	Lisa T. Silvestri Tulsa	Energy Law Insurance Law
	Ashlyn M. Smith Oklahoma City	“Ones to Watch” Oil and Gas Law
	Leasa M. Stewart Oklahoma City	Insurance Law Litigation – ERISA
	Amy M. Stipe Oklahoma City	Commercial Litigation Oil and Gas Law
	Timothy J. Sullivan, Jr. Tulsa	Energy Law Commercial Litigation
	John D. Sullivan Houston	Commercial Litigation
	Sidney K. Swinson Tulsa	Bankruptcy and Creditor Debtor Rights / Insolvency and Reorganization Law (Lawyer of the Year) Bet-the-Company Litigation Litigation – Bankruptcy
	Chris S. Thrutchley Tulsa	Employment Law – Management Labor Law – Management
	Mia Vahlberg Tulsa	Commercial Litigation Corporate Law Energy Law Insurance Law Oil and Gas Law
	Tom C. Vincent II Tulsa	FinTech Practice Information Technology Law Privacy and Data Security Law
	Jay P. Walters Oklahoma City	Litigation – Mergers and Acquisitions Litigation – Securities Native American Law
	Brad W. Welsh Tulsa	Appellate Practice Commercial Litigation
	Paula M. Williams Oklahoma City	Employment Law – Management Litigation – Labor and Employment
	David G. Woodral Tulsa	Patent Law Trademark Law
	Scott R. Zingerman Tulsa	Copyright Law Patent Law Trade Secrets Law

Best Lawyers lists are compiled based on an exhaustive peer review evaluation, therefore, honorees are not required or allowed to pay a fee to be included.  However, to be listed on the Best Lawyers web site, there is a required advertising fee.

GableGotwals has been recognized by Chambers USA 2023 as a leading firm in the areas of Corporate/Commercial (Band 1), Energy & Natural Resources (Band 1), Environment (Band 1), Tax (Band 1), Intellectual Property (Band 2), General Commercial Litigation (Band 2), Native American Law (Band 2), Real Estate (Band 2), and Labor & Employment (Band 3) in Oklahoma by Chambers & Partners. In addition, 19 GableGotwals attorneys have also been recognized as leaders in their field.

Chambers rankings are assessed on technical legal ability, professional conduct, client service, commercial astuteness, diligence, commitment, and other qualities most valued by the client. Interviews are conducted with peers outside of the firm and clients in order to determine inclusion and rankings.

Attorneys recognized include:

Corporate/Commercial – Band 1
Jason B. Coutant (Band 3)
Jeffrey D. Hassell (Band 2)
Stephen W. Lake (Band 2)
Thomas Hutchison (Up and Coming)

Energy & Natural Resources – Band 1
Dale Cottingham (Band 3)
Rob Robertson (Band 3)
Terry Ragsdale (Band 2)

Environment – Band 1
Lloyd Landreth (Band 1)

Tax – Band 1
James Scears (Up and Coming)

Intellectual Property – Band 2
James F. Lea, III (Band 3)
Todd A. Nelson (Band 1)
David G. Woodral (Band 3)

Litigation—General Commercial – Band 2
David Bryant (Senior Statespeople)
Amelia A. Fogleman (Band 3)
Dean Luthey (Band 3)
Robert G. McCampbell (Band 3)
Leasa Stewart (Band 3)

Native American Law – Band 2
Amelia A. Fogleman (Band 3)
Dean Luthey (Band 1)

Real Estate – Band 2
Stephen Schuller (Band 3)

Labor & Employment – Band 3
Chris S. Thrutchley (Band 3)

January 31, 2023 | By: Sheppard F. Miers, Jr.

The Oklahoma Tax Commission has published proposed changes to the administrative rules applicable to Oklahoma taxes (“OTC Proposed Rules”) for 2023.

The OTC Proposed Rules are formal statements of policy written by the Tax Commission as a state agency which have the effect of law if adopted and promulgated in accordance with the Oklahoma Administrative Procedures Act. The OTC Proposed Rules are published for consideration and approval pursuant to the Administrative Procedures Act during the 2023 session of the Legislature. Persons wishing to present their views in writing may do so during a designated comment period and may appear at a scheduled hearing before the Tax Commission on the proposed changes. The published OTC Rules state persons wishing to present their views in writing may do so by February 7, 2023, and a hearing is scheduled for February 8, 2023, at the Tax Commission. The full text of the changes and additions stated in the OTC Proposed Rules, and further information on submitting comments and hearing on the rules, are published online by the Oklahoma Tax Commission at its website at http://www.tax.ok.gov.

The following is a summary of some of the changes stated in the OTC Proposed Rules for 2023.

Income Tax

Title 710, Chapter 50., Okla. Admin. Code

The proposed rules for Oklahoma income tax include changes and additions with respect to elimination of the existing $20,000 annual income tax deduction for nonrecurring adoption expenses and adding a new, refundable income tax credit for nonrecurring adoption expenses; rules to implement a change in the income tax law which authorized the decoupling of bonus depreciation so taxpayers may elect to not follow the federal bonus depreciation phase-out schedule; and a change in rules that implements the amended credit for qualified clean-burning motor vehicle fuel property.

Sales and Use Tax

Title 710, Chapter 65., Okla. Admin. Code

The proposed rules for Oklahoma sales and use tax include changes and additions with respect to a change in law which levies a tax at the rate of $0.03 per kilowatt hour or its equivalent on the electric current used to charge or recharge the battery or batteries of an electric vehicle, beginning January 1, 2024, with the vehicle charging tax collected and remitted to the Tax Commission to be in lieu of state and local sales tax; changes to clarify the taxability treatment of medical appliances, medical devices and other medical equipment furnished to Medicare/Medicaid program recipients, and the taxability treatment of drugs and prosthetic equipment; changes for expanding the sales tax exemption for surviving spouses of 100% disabled veterans to include sales to the surviving spouse of a veteran; changes for a sales tax exemption for sales of tangible personal property or services to a qualified nonprofit entity, the principal functions of which are to provide assistance to a natural person following a disaster, with program emphasis on repair or restoration to single family residential dwellings or the construction of a replacement single-family residential dwelling; rules for exempting from the sales tax sales to or by a women’s veteran’s organization, and its subchapters in Oklahoma, that is exempt from federal income taxation and is known as the Oklahoma Women Veterans Organization; a change providing a sales tax exemption for sales of tangible personal property or services to an organization that provides support to veterans, active duty members of the Armed Forces, reservists and members of the National Guard to assist with the transition to civilian life; and rule changes relating to direct pay permits, which allow hospitals, similar institutions and medical practitioners to purchase certain medical appliances, medical devices and other medical equipment without the payment of sales or use tax to the vendor, and refunds of sales tax in that context.

Ad Valorem (Property) Tax

Title 710, Chapter 10, Okla. Admin. Code

The proposed rules for Oklahoma ad valorem tax include changes and additions with respect to extended jurisdiction of the Court of Tax Review to complaints challenging an order of the county board of equalization sustaining a valuation of real or personal property with a fair cash value determined by the county assessor in excess of $3 million; a new requirement that at the time of filing a protest which relates to proposed increases of existing property values, the taxpayer must also file the form provided for listing of real or tangible personal property; and a change providing that at the time of filing a protest of valuation by a taxpayer the county assessor shall provide the taxpayer a standard schedule prepared by the OTC which includes all procedural deadlines and the consequences of failing to meet each deadline.

 

Gross Production Tax

Title 710, Chapter 45, Okla. Admin. Code

The proposed rules for Oklahoma gross production tax include changes and additions with respect to economically at-risk leases, and secondary and tertiary recovery projects.

If you have questions about the proposed Oklahoma Tax Commission rules, or other federal or state or local tax law matters, please contact any member of the GableGotwals tax law team.

This summary is provided for educational and information purposes only and does not contain legal advice. Information stated herein is not intended to be used by any taxpayer to avoid penalties under tax laws.

January 20, 2023 | By: David B. McKinney, James M. Scears, and Emily Ramseyer

The Consolidated Appropriations Act, 2023, Public Law No. 117-328, signed into law by the President on December 29, 2022, includes the SECURE 2.0 Act of 2022 (“SECURE 2.0 Act”), providing many favorable changes in federal tax law affecting retirement benefits.

The following summarizes some of the significant changes enacted.

Retirement Benefit Provision	Existing Law in 2022	SECURE 2.0 Act	Discussion and Effect
Required beginning date of retirement distributions	Plan participants and IRA owners must begin taking distributions at a required beginning date of age 72.	Plan participants and IRA owners must begin taking distributions at a required beginning date of age 73 in 2023 and 75 starting in 2033.	The new required beginning dates allow plan participants and IRA owners to defer taxable plan distributions for longer periods.
Early Withdrawal of Retirement Benefits	Withdrawals are allowed for stated hardship situations without incurring an additional 10% income tax.	SECURE 2.0 Act provides a $1,000 distribution exception for emergency expense if unforeseeable or for immediate financial needs, after 2023.	Access to retirement plan accounts is provided for expenses related to emergencies without incurring an additional 10% income tax.
Tax Credit for Retirement Saving Changed to Saver’s Match	A refundable federal income tax credit is allowed to certain individuals who make contributions to 401(k) plans and IRAs.	SECURE 2.0 Act changes the tax credit to a matching contribution to be deposited to the 401(k) account or IRA of an individual, after 2026, subject to limitations.	An individual saving by contributing to a 401(k) plan or IRA gets a matching contribution of 50% of his or her individual contribution, up to $2,000.
Catch-Up Contributions	Under the law in 2022, employees attaining age 50 are permitted to make catch-up contributions under a retirement plan in excess of generally applicable limits.	SECURE 2.0 Act increases the catch-up contribution limits after 2024 for individuals who have attained ages 60 thru 63, indexed for inflation.	Substantially increased  retirement plan catch-up contributions will be allowed for employees approaching normal retirement age.
Student Loan Repayment Matching Contributions	Under law existing in 2022 there is no provision for student loan repayments to be taken into account with respect to employee contributions to a 401(k) plan.	SECURE 2.0 Act  allows matching contributions  under a 401(k) plan after 2023 for student loan repayments made by the employee for qualified higher education expenses.	Student loan repayment matching contributions help an employee add to retirement savings while paying off a student loan that reduces his/her ability to contribute to a 401(k) plan.

The SECURE 2.0 Act provides numerous other changes in federal tax law governing retirement benefits and employer sponsorship and administration of retirement plans. The changes include provisions to increase retirement savings by individuals, simplify and clarify retirement plan rules, make technical amendments to previously enacted law, enact administrative and revenue provisions, and provide for federal judge retirement plans.

If you have questions or would like to discuss the SECURE 2.0 Act, how it may affect you, an employer, or a retirement plan, please contact any attorney of GableGotwals you know or our Tax Law Practice Group, which includes:

David B. McKinney 918-595-4860 dmckinney@gablelaw.com	James M. Scears 918-595-4879 jscears@gablelaw.com	Emily Ramseyer

This alert is provided for information purposes. It does not contain legal advice or create an attorney-client relationship and is not intended or written to be used and may not be used by any person for the purpose of avoiding penalties that may be imposed under federal or state tax laws. The information and explanations stated in this alert are based on initial consideration of new law after its enactment and may be subject to different interpretations of the law and its meaning and effect in the future.