| Memberships | Palm Beach County and American (Vice-Chairman, Probate and Trust Law C-6 Subcommittee; Member, Taxation, Corporation, Banking and Business Law Sections) Bar Associations; The Florida Bar (Co-Chairman, Gratuitous Transfers Subcommittee; Vice-Chairman, Income Taxation of Trust and Estate Subcommittee; Member: Tax Law Certification Committee; Executive Council, Tax Law Section). |
| Biography | Author, the following Internal Revenue Service private letter rulings of first impression on reverse Qualified Personal Residence Trusts ("Reverse QPRTs"): PLR 200935004, PLR 200935005, PLR 200904023, PLR 200904022, PLR 200920033, PLR 200901019, PLR 200848007, PLR 200814011, PLR 200816025, and PLR 200848008; Author, the following Internal Revenue Service private letter ruling of first impression involving a multi-trust merger and consolidation that enhances its' generation skipping tax exempt status with trust corpus subject to differing perpetuities periods: PLR 200804014; Author, Chapter 27: Entity Freezes and Family Limited Partnerships, Estate and Financial Planning; Clark Boardman Callaghan (Koran, ed.), 1997; Lecturer, Solving Pre and Post Mortem Problems with Family Partnerships, Florida Bar Continuing Education, 1996; Lecturer, Devaluing the Estate Through Lifetime Transfers, 27th Annual Estate Planning Institute, Practicing Law Institute, 1996; Lecturer, Post Mortem Tax Planning, 25th And 26th Annual Estate Planning Institute; Practicing Law Institute, 1995; Lecturer, Using Family Partnerships to Achieve Estate Planning Objectives, Florida Bar/Trust Officer Liason Conference, 1995; Author, Thawing the Estate Freeze: Code 2036(c) through Chapter 14, ABA Probate and Trust Law, 1994; Author, Designating Trusts as Beneficiaries of Retirement Plans, The Florida Bar Journal, 1993; Lecturer, Estate Planning Using Family Limited Partnerships, Florida Bar, Tax Section, 1993; Recent Estate Tax and Trust Law Developments, Florida Bankers Association, 1990; Lecturer, Using Business Plans to Raise Money- Securities Laws Pitfalls for the Unwary, National Association Of Accountants, 1989; Using the Florida Limited Liability Company to Avoid the Liquidation Reincorporation Doctrine, Palm Beach County Bar Journal, 1985; Lecturer, Corporate Manuevers: Reorganizations, Tax and Securities Laws Issues of Corporate Reorganizations, Palm Beach County Bar Association, 1985. (Certified Specialist in Tax Law; Certified Specialist in the Law of Wills, Trusts and Estates, Florida Bar Board of Legal Specialization and Education) |