Fred F. Harris

Experience: Representative Transactions: Represented the Florida Residential Property and Casualty Joint Underwriting Association (now Citizens Property Insurance Corporation) establishing, through federal litigation, that it is an entity classified as an integral part of the State of Florida, and not subject to federal income tax and obtained a $250,000,000 refund of previously paid federal income tax.; Represented the Florida Windstorm Underwriting Association establishing it as an entity not subject to federal income tax and obtained a $250,000,000 refund of previously paid federal income tax.; Represented the Florida Birth-Related Neurological Injury Compensation Association obtained an IRS private letter ruling holding it to be an entity not subject to federal income tax.; Non-Profit Structuring: Represented the Florida Association of Court Clerks ( FACC ) and its wholly owned interstate services company, CiviTek National, Inc., assisted in the structuring of the companies, advised on unrelated business income aspects of software licensing to non-Florida clerks associations, assisted in PPP loan application.;