WILLS, TRUSTS AND ESTATE PLANNING
Florida Bar Board Certified specialist in wills, trusts and estates, which involves analysis and planning for the conservation and disposition of assets, tax consequences and preparation of legal documents. Estate planning is structured to avoid probate, eliminate estate taxes, avoid guardianship for asset management, ensure your medical decisions are made by those you choose, and ensure your assets are devised to beneficiaries in the manner you select. Planning should address wills, trusts (revocable, irrevocable, testamentary), powers of attorney, advance care directives (living wills and health surrogates), asset titling, beneficiary designations for IRAs, annuities, life insurance and bank accounts, real estate titling, homestead issues, prenuptial agreements and spousal rights, personal representative and trustee selection and beneficiary provisions.
PROBATE AND TRUST ADMINISTRATION
Administration of probate estates. Testate and intestate estates. Tax considerations, such as fiduciary income tax returns, decedent’s final income tax return. Estate inventory. Elective share issues. Creditors’ claims. Determination of beneficiaries and their interests. Accountings. Interim and preliminary distributions. Final distribution and discharge. Ancillary administration. Small estates and summary administration. Homestead issues.
Trust Administration. Powers, duties and liabilities of trustees. Resignation, removal and appointment of successor trustees. Trust investments. Trust accountings. Creditors’ rights to assets in trusts. Beneficiary interests in trusts. Termination and modification of trusts. Trust litigation. Funding trusts. Tax considerations. Compensation issues. Title problems and issues. Charitable trusts. Florida Trust Code.
WILL, TRUST AND FIDUCIARY LITIGATION
Intestate succession. Will and trust contests. Rights of surviving spouse. Jointly held assets. Will interpretation. Homestead litigation. Removal of personal representative and surcharge. Compensation disputes. Wrongful death claims. Tortious interference in estate planning. Jurisdiction issues in trust disputes. Improper execution. Incompetency. Fraud, duress, undue influence or mistake. Standing to contest wills and trusts. Pleadings. Motions. Discovery. Trial. Mediation and settlement.
Selection of proper business entity. Income taxation of business entities. Sale and purchase of a business. Subchapter S corporations. Security regulation. Franchise law. Licensing and regulatory requirements.
Limited Liability Companies. Single member and multi-member LLCs. Tax issues. Formation. Operating agreements. Managers and management structure. Members. Conversions and mergers. Litigation. Dissolution. Department of State and Division of Corporation procedures. Professional limited liability companies.
Corporate Practice. Formation — name, registered agent, service of process. Capitalization, shares and distributions. Shareholders, shareholders’ agreements, meetings and voting. Amendments to articles of incorporation and bylaws. Mergers, share exchanges and sales of assets. Dissenters’ rights. Corporate dissolutions. Foreign corporations. Corporate records and reports. Professional service corporations.
Partnerships. General and limited liability partnerships. Limited partnerships. Family partnerships. Structuring and drafting partnership agreements.
Charitable Organizations. Not for Profit Corporations. Foundations — formation, administration, compliance and taxation. Charitable trusts.
Deeds. Mortgages. Drafting and negotiating purchase and sale contracts. Closings. Financing. Recording, notice and priorities. Title considerations. Breach of agreements. Restrictive covenants. Access to property. Leases. Landlord and tenant disputes. Real property litigation. Federal and state real estate tax related matters. Valuations. Real estate purchases and sales. Valuations.
Drafting and filing pleadings. Trial preparation. Defensive motions. Motions to structure case. Trial preparation motions. Dispositive motions. Discovery. Informal discovery. Interrogatories. Requests for admission. Requests for document production from parties and nonparties. Depositions. Introduction of formal discovery into evidence. Introduction of non-testimonial evidence. Preparation of witnesses for testimony. Direct examination. Cross examination. Case management conferences. Pretrial conferences. Trial. Mediation and alternative dispute resolution.
Federal taxation of individuals. Federal taxation of corporations and shareholders. Federal income taxation of estates and trusts. Estate planning law and taxation. Federal income taxation of real estate. Federal taxation of partnerships and partners. Federal taxation of S corporations. Limited liability companies. Federal estate and gift taxation. IRS practice and procedure. Federal tax litigation. Florida state and local taxes. Tax planning with life insurance. Tax planning for family wealth transfers. Taxation of irrevocable trusts.
Limited liability companies. Discretionary trusts. Analysis of creditors’ claims. Unsecured claims. Enforcement of secured claims. Prejudgment creditor remedies. Creditor lien issues. Exempt property. Asset titling. Fraudulent transfer issues. Corporate shareholder, officer, director and agent liability. Execution, attachment and levy. Judicial lien enforcement. Extraordinary creditor remedies.
Investment planning. Employee benefits planning. Insurance planning and risk management. Income Tax planning. Retirement planning. Estate planning.