James (Jim) Maring joined Serkland Law Firm as an Associate in 2014. Before joining the firm, Jim worked for over three years in the Corporate Appeals Unit of the Arizona Department of Revenue. He went on to work at the Tax Law Office in 2010 before starting at Serkland Law Firm.

Areas of Practice

  • Employee Stock Ownership Plans (ESOP)
  • Business Taxation
  • Business Succession Planning
  • Tax Controversy
  • Corporate Transactions
  • Estate Planning

Bar Admissions

  • North Dakota
  • Minnesota
  • Arizona
  • U.S. District Court – District of North Dakota
  • U.S. District Court – District of Minnesota
  • U.S. Tax Court


  • Master of Laws in Taxation – University of Denver (2006)
  • Juris Doctor – University of St. Thomas School of Law (2005)
  • Bachelor of Finance in Finance – Arizona State University (2000)

Professional Associations and Memberships

  • State Bar Association of North Dakota
  • State Bar of Arizona
  • Minnesota State Bar Association
  • American Bar Association
  • ESOP Association

If you would like to work with Jim, contact him today.