Grua, Freeman, Tupper & Young, PLC is committed to meeting the needs and protecting the interests of our clients in a personal way, by providing quality legal services based on the highest ethical standards.



Tom did an awesome job. This was a family law suit and he was very helpful, professional, and understanding. We were very lucky to have him represent us.

Angela K. Brand

Carrie is an excellent attorney, and I’m so thankful to have found her. There is not enough space to list all of the good things about her work because she’s that good! Carrie represented me in a challenging divorce case and helped me obtain a fair and equitable settlement. Her knowledge of the law and, in my case, the process helped to alleviate my stress because I knew I could count on her 100%. Carrie is a consummate professional who brings a supportive vibe to the care she provides. In the future, my family and I will continue to use Carrie for all our legal matters.

Janet Kincaid

"I don't know how he could have done a better job. I have dealt with many attorneys and found Tom Tupper to be among the best."

Jennifer K.

"What a year it has been. I wanted to thank you again for being there for me through my divorce. Your support meant more than you may know. "

Client comment about Timothy P. Young

"Thanks for all your help Tim. You are one terrific guy and lawyer. So blessed to have you helping me through life's ups and downs."

Andrea, Client comment about Timothy P. Young

Thanks again for all your help, you cannot understand how helpful you were to me during this process! I hope I don't know anybody that needs to go through something similar, but if they do I will enthusiastically recommend you as a representative that is caring yet very knowledgeable and able to cut through to know what somebody truly needs.

Client Comment About Timothy P. Young

Tom did a great job supporting and defending us during a difficult time!


I have been a criminal justice professional for 50 years, in business for 30 years. Tom is the best attorney I met or employed in all of these years!

Mark L.

Many thanks, Tom, for all your help, guidance and hard work. But most of all your preparedness – you out wit them, out strategized them, and did an excellent job. We very much appreciate everything you did on our behalf. And in the process, feel we made a new friend.


My family has worked with this firm for decades, they have handled all of our estate planning needs. Working first with Mark Grua and most recently with Carrie S. Ihrig Freeman & Mark. Carrie helped me through managing my first Trustee role on a very involved/complicated estate. Carrie was very patient with me and compassionate. Her knowledge, experience, guidance and availability got me through the process successfully. We were able to meet all of the trust requests. The entire staff at Grua, Tupper & Young are a pleasure to work with and I will continue to recommend them.

Janeen G

News & Announcements


The Corporate Transparency Act (CTA) was enacted on January 1, 2024, to improve corporate transparency by mandating the reporting of beneficial ownership information (BOI).  The CTA aims to prevent the illicit use of companies for money laundering, fraud, and other criminal activities by establishing a comprehensive registry of BOI.

All “reporting companies” are required to file a BOI with the Financial Crimes Enforcement Network (FinCEN). A “reporting company” is a corporation, limited liability company, and any other entities created by the filing of a document with a secretary of state or any similar office in the United States, that does not otherwise qualify for an exemption. There are 23 types of entities that are exempt from reporting, mostly for those that are already subject to substantial federal or state regulation.

BOI’s provide information about the business entity itself and two categories of individuals: (1) Beneficial owners, and (2) Company applicants.

(1) Beneficial Owner:

A beneficial owner is an individual who either directly or indirectly: (1) exercises substantial control over the reporting company, or (2) owns or controls at least 25% of the reporting company’s ownership interests.

An individual can exercise substantial control over a reporting company in four different ways: 

1. The individual is a senior officer (the company’s president, chief financial officer, general counsel, chief executive office, chief operating officer, or any other officer who performs a similar function).

2. The individual has the authority to appoint or remove certain officers or a majority of directors of the reporting company.

3. The individual is an important decision-maker for the reporting company. 

4. The individual has any other form of substantial control over the reporting company as explained further in FinCEN’s Small Entity Compliance Guide attached to this email.

The BOI reporting is not an annual requirement unless the filer needs to update or correct information. 

Reporting companies established or registered before January 1, 2024, must file their initial BOI report by January 1, 2025. Reporting companies established or registered in 2024 have a 90-calendar-day window to file after receiving actual or public notice of their creation or registration's effectiveness. Reporting companies established or registered on or after January 1, 2025, must file within 30 calendar days after receiving actual or public notice of their creation or registration's effectiveness.

The willful failure to report complete or updated BOI to FinCEN, or the willful provision of or attempt to provide false or fraudulent beneficial ownership information may result in a civil or criminal penalties, including civil penalties of up to $500 for each day that the violation continues, or criminal penalties including imprisonment for up to two years and/or a fine of up to $10,000. Senior officers of an entity that fails to file a required BOI report may be held accountable for that failure.

More information regarding the BOI reporting requirements can be found at the following link  https://www.fincen.gov/boi.  

You may file your BOI at the following link https://boiefiling.fincen.gov


If you have any questions or would like assistance with this requirement, please feel free to contact our office and set up a conference with attorney, Leana Brown.

Posted Thu, Feb. 15, 2024 8:00 am

A warm welcome to our newest Associate Attorney, Leana M. Brown!

We are thrilled to welcome attorney Leana M. Brown to GFTY!  Leana earned a Bachelor of Arts in Economics and Masters in Corporate Finance at University of Colorado Boulder, and her Juris Doctor from University of Nebraska College of Law in 2022. Leana lives in East Lansing with her sister, Katie, and their two dogs, Marshmellow and Lucy.  

Posted Fri, Apr. 21, 2023 8:00 am


We are excited to share the news about the evolution of our firm!  Effective immediately our firm's name has changed from Grua, Tupper & Young, PLC to Grua, Freeman, Tupper & Young, PLC. As always, at Grua, Freeman, Tupper & Young, PLC our commitment to our clients and our community is our highest priority!

Posted Wed, Feb. 22, 2023 8:00 am

News Archive

Capitol View Segments

Capital View

Tune in to Capitol View as Attorney Carrie Freeman talks about legal topics relevant to Estate Planning, Probate and Trust Administration, and Forming an LLC, just to name a few. Capitol View will also feature other members of the firm in weeks to come. Don't miss it!

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