Former Iowa Department of Revenue Director Courtney Kay-Decker Returns to Lane & Waterman

Courtney Kay-Decker is Lane & Waterman’s newest attorney, but she’s no stranger to the firm. Kay-Decker began her career at Lane & Waterman in 1998 and practiced transactional and tax-related law for 13 years. In 2011, Decker was appointed by then-Governor Terry E. Branstad to serve as Director of the Iowa Department of Revenue.  She continued in that role until January 2019.  During her tenure with the Department, Decker focused on improving administrative rules, guidance, and processes to simplify and reduce compliance burdens for the taxpayers of Iowa.

In addition, Courtney served as a national leader in the prevention of identity theft tax refund fraud.  In particular, she served as the first State Co-Chair of the Identity Theft Tax Refund Fraud Information Sharing Analysis Center Partnership, a collaboration among the Internal Revenue Service, state tax agencies, and industry that works to develop tools and protocols to detect and prevent identity theft tax refund fraud.

Decker received her B.A. in Economics from Northwestern University in Evanston, Illinois.  She holds a Doctor of Jurisprudence with distinction from the University of Iowa College of Law.

In speaking about her return to Lane & Waterman, Courtney shared, “I am delighted to return to the place where I started my legal career. It feels like a homecoming of sorts, and I look forward to renewing my involvement in the Quad Cities community and with the many clients that Lane & Waterman serves.”

Learn more about Courtney and her practice at


Team of Attorneys

Each client receives the individualized counsel necessary for his or her legal matters and has the opportunity to work with the attorney who can most effectively and efficiently advise and assist the client based on the attorney’s area of expertise and the client’s needs.

Meet Our Attorneys