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By admin | May 13, 2008

According to a recent article published by NBC News, buy information pills Ransomware is now officially a Billion-dollar-a-year crime � and GROWING!

If you weren�t already aware, this Ransomware is this: �A family of malware that blocks access to a PC, server or mobile device, or encrypts all the data stored on that machine. It’s typically delivered via malicious email or infected third-party websites.� In order for the user to recover access to their PC or to their files, they are demanded to pay a ransom.

Ransom payments are growing exponentially. In 2015 alone they totaled up to $24 million, and by the end of 2016� totaled 1 billion dollars. Yes, you read that right. It�s almost as if it�s the Gold Rush of the modern day. And it�s expected to keep getting even worse. Digital Security experts explained [to NBC News] that this type of malware is getting increasingly sophisticated, and the encryption claiming the data is unbreakable. The victim is forced to pay.

At a time like this, it�s critical that businesses back up their data in order to prepare for a ransomware attack. Recently, there was a study released by IBM that surveyed 600 business leaders. According to the survey, 70 percent of the businesses that were infected with ransomware had paid the ransom in order to repossess their files. It also indicated that one-quarter of those businesses would be willing to pay upwards of tens of thousands of dollars to regain their data. Unfortunately, with attacks like these, there is no guarantee that paying the ransom will unlock the files. Law enforcement discourages victims from paying the ransom, but many businesses confronted with an attack feel they have no choice.

So, all of this begs the question� How can I protect myself? First of all, be extremely cautious of suspicious emails and links. Think before you click. Most ransomware attacks are delivered through infected links or attachments. Second, have a strong backup solution in place where your data is properly stored and have a regular backup routine. Lastly, beef up your security software and make sure to establish proper password policies. Remember, this could happen to anyone. Our team has been seeing incidents more frequently than ever in the last several months. Best to be prepared!

If you would like to get more information, or to get a free consultation to help protect your business, please contact us at (952) 928-1788.

Article: http://www.nbcnews.com/tech/security/ransomware-now-billion-dollar-year-crime-growing-n704646

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Aside from various blog and forum posts regarding the Windows 10 Creators Update (Update 1703), there we have seen some real-life issues with the Creators Update. These are not life threatening to your Windows 10 operating system, but they can range from just plain annoying to temporarily crippling.

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Another customer experienced some issues where the Settings app, notifications, Cortana, and start menu didn�t work. This customer had�many business line software applications, for which the path of least resistance was to reload the operating system.

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Aside from various blog and forum posts regarding the Windows 10 Creators Update (Update 1703), what is ed we have seen some real-life issues with the Creators Update. These are not life threatening to your Windows 10 operating system, sickness but they can range from just plain annoying to temporarily crippling.

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Other clients have reported printers disappearing and printer drivers needing to be changed over to universal drivers.

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Aside from various blog and forum posts regarding the Windows 10 Creators Update (Update 1703), link we have seen some real-life issues arise. These are not life threatening to your Windows 10 operating system, nurse but they can range from just plain annoying to temporarily crippling.

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Other clients have reported printers disappearing and printer drivers needing to be changed over to universal drivers.

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Welcome to our website which serves as a personal brochure for Wells & Wells, P.A. whose shareholders are Thomas O. Wells, J.D., LL.M. in Taxation, CPA, and Diane Noller Wells, J.D. This website includes articles, seminars, firm profile, resume, awards, designations and sample client representations as to the legal practice of the shareholders of Wells & Wells, P.A.

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. in Taxation from the Graduate Tax Program at the University of Florida College of Law (where he graduated second in his class) and is Board Certified in Tax Law by The Florida Bar. He is also a member of the Florida Institute of Certified Public Accountants and has an AV rating (which is the highest rating) with Martindale Hubbell. He is a former Adjunct Professor in the Graduate Estate Tax Program at the University of Miami School of Law teaching partnership and other flow-through entity taxation and was selected as outstanding CPA of the Year in Business and Industry in 1999.

Diane Noller Wells helps clients in the areas of creditor rights, collections, bankruptcy, litigation and transactional matters. Diane has been recognized by her peers as a leading attorney including being named to the list of (a) Best Lawyers in America for Bankruptcy and Creditor-Debtor Rights, (b) Florida Super Lawyers for Bankruptcy, and (c) Top Lawyers in South Florida for Corporate and Business Litigation. She has received the highest rating (AV) from Martindale Hubbell. In 2011, Diane was voted as one of the top 50 women practicing law in Florida by Florida Super Lawyers Magazine. Diane is active in the Business Section of The Florida Bar, including serving as its Chair in 2006 and 2007, and recently assisted in redrafting the proceedings supplementary law in Florida which creditors use to collect upon their debts. Diane clerked for the Honorable Judge George L. Proctor, United States Bankruptcy Judge, Middle District of Florida, and is admitted to practice law in Florida, South Carolina, the United States Southern District Court of Florida and the United States Eleventh Circuit Court of Appeals. Diane is a former partner of Steel Hector & Davis and left that firm to found Devine Goodman Rasco & Wells, P.A. where she practiced for 17 years.

The combined efforts, knowledge and experience of Tom and Diane Wells allow our firm to provide advice to clients in transactions, income and transfer tax planning, litigation, collection matters, asset protection, secured lending and creditor rights.

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Thomas O. Wells helps entrepreneurs protect and maximize their assets. He provides tax, transactional, wealth and estate planning legal services to his clients and has extensive experience in representing entrepreneurs and high net worth individuals in the formation, operation and sale of their companies, estate and wealth preservation planning and minimization of taxes. He has an LL.M. in Taxation from the Graduate Tax Program at the University of Florida College of Law (where he graduated second in his class) and is Board Certified in Tax Law by The Florida Bar. He is also a member of the Florida Institute of Certified Public Accountants and has an AV rating (which is the highest rating) with Martindale Hubbell. He is a former Adjunct Professor in the Graduate Estate Tax Program at the University of Miami School of Law teaching partnership and other flow-through entity taxation and was selected as outstanding CPA of the Year in Business and Industry in 1999.

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This article focuses on reducing the interest rate of an intrafamily sale installment note due to the decline in the applicable federal rate subsequent to such sale. In addition, this article reviews the tax law and decisions in reducing the principal indebtedness of such note when the property that was sold has subsequently declined in value. There is little tax law on this issue so it is cutting-edge and it is a controversial subject among sophisticated estate planning attorneys. This planning should be considered by anyone that has done a sale to a grantor trust pursuant to an installment note and the property that was sold has substantially decreased in value.

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As an example of this representation, in 1997, Mr. Wells developed a unique, proprietary method of transferring Florida real estate that with an outstanding mortgage to minimize Florida documentary stamp taxes and maintain the confidentiality of the purchase price for ad valorem tax purposes. Mr. Wells has obtained 5 Letters of Technical Assistance from the Florida Department of Revenue as to this proprietary planning. Over the past 10 years, this planning has been used in real estate transactions with an aggregate value of approximately $250 million by mezzanine lenders to acquire a real estate development, in sale-leaseback arrangements, in a developer’s transfer of common areas to a homeowners’ association and in other real estate sale transactions.

With an AV-rating from Martindale-Hubbell, Mr. Wells is recognized as a leading attorney by the South Florida Legal Guide for Corporate, Partnership, Income & Estate Taxation, by Florida Trends as a member of the Florida Legal Elite for Taxation, by Corporate Counsel as Best Lawyers in America for Taxation and by Florida Super Lawyers magazine for Business/Corporate Planning. He is a Board Certified Tax Law Lawyer with The Florida Bar, was named the Outstanding CPA of the Year for 1999 in Business and Industry in Florida by the Florida Institute of Certified Public Accountants (“FICPA”) and has served on the Board of Governors of the FICPA; as President of the Dade County Chapter of the FICPA; and as President of The Greater Miami Tax Institute. He was named as the Top Dealmaker in 2007 in Real Estate – Retail/Entertainment by the American Law Media’s Daily Business Review for his representation of the seller in the Dania Jai Alai sale.

He is the author of “Chapter 4: Asset Protection Provided with Florida Business Entities” in Asset Protection in Florida (1st, 2nd and 3rd Ed.) published by The Florida Bar in 2008 and revised in 2011 and 2013. He has written articles on many topics, including Florida Supreme Court Surprises Practitioners with LLC Charging Order Opinion published by the BNA Estate, Gifts and Trust Journal in September, 2010, Tax Consequences of Reducing the Principal and/or Interest of a Note Issued in an Intrafamily Sale by a Grantor Trust published by The Florida Bar Journal in December, 2009, Accelerating Losses in an Assignment for the Benefit of Creditors published by The Florida Bar Journal in November, 2008, Profits Interest – Converting Compensation to Capital Gains and Other Planning Ideas published by The Florida Bar Journal in December, 2007, Asset Protection Proofing Your Limited Partnership or LLC for the Bankruptcy of a Partner or Member published by The Florida Bar Journal in January, 2007, Achieving Capital Gains Treatment on Pre-Development and Post-Development Real Property Appreciation published by The Florida Bar Journal in April, 2006, Sale of Personal Goodwill – The Executive’s Parachute, published by The Florida Bar Journal in March, 2005, Analysis of Asset Protection Plans for Physician Practice Groups, published by The Florida Bar Journal in March, 2004, Domestic Asset Protection Trusts – A Viable Estate and Wealth Preservation Alternative, published by The Florida Bar Journal in May, 2003, Protecting Your Most Valuable Asset: Intellectual Property published by IT Professional in March, 2001, The New Limited Liability Company in Florida published by The Florida Bar Journal in July, 1999, and Asset Protection in the Partnership Context: What’s All the Hoopla? published by The Florida Bar Journal in Feb., 1994. He was a co-author of “Chapter 2: Drafting Antenuptial Agreement” in Drafting Marriage Contracts in Florida (3rd Ed.) published by The Florida Bar in 1994 and revised in 1999.

He has lectured on issues affecting entrepreneurs and their businesses, including Executory Contracts at the Asset Protection Committee Meeting of the American College of Trust and Estate Counsel (“ACTEC”) in June, 2012, The Latest on Florida LLC and Limited Partnership Law and Strategies Update for the Tax Section of The Florida Bar in May, 2012, Olmstead: The Case, the “Fix” and the Continuing Problems at the ACTEC Florida Fellows Meeting in August, 2011, Charging Order Status and Planning After Olmstead for the RPPTL Section of The Florida Bar in November, 2010, Charging Order Protection at the Asset Protection Committee Meeting of the ACTEC Fall Meeting in October, 2009, Material Tax Issues in Healthcare at The Florida Bar’s 2008 Health Law Certification Review Course in March, 2008, FLP’s, LLC’s and LLLP’s – Status after BAPCPA and Ehmann at The Florida Bar’s Creative Estate Planning Ideas You Should Be Thinking About When No One is Paying You to Think About Them in November, 2007, The New Bankruptcy Act and Its Impact on Asset Protection Planning at The Florida Bar’s 2006 Annual Wealth Protection Conference in May, 2006, Asset Protection after BAPCPA: Testing the Limits at the American Bankruptcy Institute’s 24th Annual Spring Meeting in April, 2006, Structuring Entities for Physician Group Practices at the FICPA’s Annual Healthcare Conference, in April, 2005, Sale of Personal Goodwill and New IRC 409A for Nonqualified Deferred Compensation Plans, at The Greater Miami Tax Institute in Dec., 2004, Analysis of Asset Protection for Physicians at The Greater Miami Tax Institute in Sept., 2003, Domestic Asset Protection Trusts – How They Work and Should Our Clients Use Them at the Greater Ft. Lauderdale Tax Council in Oct., 2002, Buying and Selling Businesses in Florida, for NBI in Sept., 2002, Using FLPs, FLCs, LLPs and LLLPs in Florida at The Florida Bar’s Annual Wealth Protection Planning Conference in May, 1999, and Negotiating the Acquisition Agreements at The Florida Bar’s Mergers and Acquisition Conference in Nov., 1998.

From 1999 to 2001, Mr. Wells successfully assisted in the creation, operation, funding and sale of b4bpartner, Inc., an e-sign and Internet document management company. He was a presenter at the 2000 Florida Venture Forum Conference and the 2001 VentureOne Premiere Conference and guided the company through several equity rounds. He briefly served as general counsel to iLumin Corporation, a VC-backed e-signature company.

Mr. Wells received his undergraduate degree from The Citadel (cum laude) in 1985, his J.D. from the University of South Carolina School of Law in 1988, and his LL.M. in Taxation from the University of Florida College of Law Graduate Tax Program in 1992 graduating second in his class. He served as an Adjunct Professor in the Graduate Estate Tax Program at the University of Miami School of Law teaching Partnership and Pass-Through Entity Taxation.
TRANSACTIONAL ENGAGEMENTS

Thomas O. Wells helps entrepreneurs purchase and sell businesses. Some examples of recent client representations are set forth below:

Dania Jai Alai Stock Sale: Mr. Wells represented The Aragon Group, medicine Inc. and its shareholders in a $152.5 million sale of stock under Section 338(h)(10) of the Internal Revenue Code of 1986, site as amended. The selling entity included a highly-regulated pari-mutuel business that had recently been entitled to commence slot operations in Broward County. The selling entity also owned 48 acres of land located on the Dania Inlet. Mr. Wells won the Top Dealmaker in 2007 from the Daily Business Review for his representation in this matter.

Tax-Free Merger of Miami Dade Health Centers into Continucare Corporation: Mr. Wells represented Miami Dade Health & Rehabilitation Services, Inc., Miami Dade Health Centers, Inc., and its affiliates and shareholders (collectively, “MDHC”) in a $65 million tax-free merger into Continucare Corporation, a public company traded on the American Stock Exchange under the symbol of CNU. MDHC operated medical centers throughout Miami-Dade and had revenues in excess of $82 million in 2005. The transaction utilized a merger of MDHC into a single-member LLC owned by CNU pursuant to recently-enacted Federal income tax regulations to facilitate the tax-free issuance of 20 million shares of CNU stock to the MDHC shareholders while protecting CNU from any potential liability attributable to MDHC’s operations. The transaction closed in 2006.

Capital Contribution and Consolidation of Geoscape International, Inc. into Latin Force Group LLC: Mr. Wells represented the owner of Geoscape International, Inc. in its consolidation into Latin Force Group LLC, a venture organized by Goldman Sachs Urban Investment Group. The transaction allowed Mr. Wells’ client to obtain the resources needed to grow his business faster as well as receiving some economic consideration for the success obtained by Geoscape to date. The difficult issues in this consolidation transaction involved operating control over the holding company and the operating unit and future liquidity events. In addition, there were employment and noncompete agreements that had to be negotiated. The transaction closed in 2007.

Sale of Assets of Great American Smoked Fish Company, Inc. to Acme Smoked Fish Corp.: Mr. Wells represented Great American Smoked Fish Company, Inc. and its shareholders in this taxable sale of assets to an affiliate of Acme Smoked Fish Corp. combining two of the leading producers and distributors of smoked fish in the United States. This deal also involved the sale of personal goodwill by certain individuals that were critical to the continued successful operations of Great American Smoked Fish Company, Inc. but who were not under any existing noncompete agreement. This transaction closed in 2007.

ESTATE PLANNING AND ASSET PROTECTION ENGAGEMENTS

Mr. Wells’ estate planning and asset protection planning practice has been very busy as the economy, and in particular, the real estate market, deteriorates. Some examples of recent client representations are set forth below:

Real Estate Developer Seeks to Implement Estate Plan for his Family: A real estate developer requested that Mr. Wells create a family limited partnership (“FLP”) with the limited partnership interests to be owned by Nevada asset protection trusts created for him and his spouse. This structure provides further insulation from potential future creditors and addresses the one weakness in using FLPs for asset protection – the creditor charging order that can prevent cash distributions to a debtor limited partner. In addition, Mr. Wells prepared pour-over wills, living wills, healthcare designations, durable powers of attorney, affidavits of ownership of personal property as tenants-by-the-entireties and designations of preneed guardians for minors.

Estate Planning for Resident Aliens: Mr. Wells represented two resident aliens (non-US citizens living in the United States). Due to the limitations on gift and testamentary transfers to non-US citizen spouses, Mr. Wells prepared an FLP that allows for a transfer of $120,000 per year of value to one of the spouses in an effort to split the gross estate of both spouses and fully utilize their unified estate tax credit. The limited partnership interests are also easy for the spouse with an estate that exceeds the unified estate tax credit to transfer to a qualified domestic trust for the benefit of the surviving spouse to defer estate taxes until the death of both spouses.

Using Profit Interests in FLP to Transfer Wealth by Successful Entrepreneur: Mr. Wells was able to modify the FLP of a successful entrepreneur to create a profits interest issued to a younger generation who is active in the management of the FLP to transfer wealth to the younger generation in a tax-free manner. Mr. Wells explained this use of profits interest in his recent article entitled “Profits Interest – Converting Compensation to Capital Gains and Other Planning Ideas” published in The Florida Bar Journal, Volume 81, No. 11, December 2007.

TAX PLANNING ENGAGEMENTS

Mr. Wells’ has a diverse and sophisticated federal and state tax practice. Some examples of recent client representations are set forth below:

Related Party Sales between Real Estate Investor and Developer: Mr. Wells is working with a major real estate investor that owns several projects throughout the United States in creating a new entity that will purchase a particular real estate project from the investor and develop the project. Mr. Wells explains this planning technique in “Achieving Capital Gains Treatment on Predevelopment Real Property Appreciation” published in The Florida Bar Journal, Volume 80, No. 4, April 2006.

Conversion of an S Corporation Contractor to an LLC: Mr. Wells has recently converted several contractors and subcontractors taxable as S corporations to LLCs taxable as S corporations in order to take advantage of asset protection features and transfer restrictions applicable to LLCs under Chapter 608, Fla. Stat. The conversion is a tax-free reorganization under Section 368(a)(1)(F) of the Internal Revenue Code of 1986, as amended, and does not trigger sales tax on the transfer of personal property due to Florida Administrative Code Section 12A-1.007(25)(a)(4).

Tax Expert in Litigation Involving Joint Venture: Mr. Wells served as a Federal income tax expert in a litigation involving the creation of a joint venture and the contribution by his client of a contract to acquire and develop real estate. Mr. Wells established to the court that the rules under Section 704(b) Internal Revenue Code of 1986, as amended, require that his client obtained a capital account in the joint venture equal to the fair market value of the client’s property being contributed to the joint venture. Such capital account comprised substantially all of the value of the venture. The court favorably referred to Mr. Wells’ testimony and adopted his recommendations in its opinion.

Adoption of Defensive Rabbi Trust for Medical Practice: Mr. Wells developed and implemented a defensive rabbi trust plan for a medical practice to provide some significant non-qualified deferred compensation benefits to a select group of owners. The plan also includes a note issued by the practice to the plan that is collateralized by all of the assets of the practice. Mr. Wells explains this planning technique in “Analysis of Asset Protection Plans for Physician Practice Groups” published in The Florida Bar Journal, Volume LXXVIII, No. 3, March 2004.

Creation of Exempt Reseller to Lease Boat to Client’s Business: Mr. Wells recently created a LLC that obtained a reseller’s certificate from the Florida Department of Revenue exempting its purchases from sales tax. The LLC then purchased a yacht valued at approximately $800,000 (saving $56,000 in sales tax) and leased the yacht to his client’s business and affiliate entities. The Florida Department of Revenue does not currently require that the reseller charge fair rental value on the lease of the yacht to related entities.

Home Builder Uses Assignment for the Benefit of Creditors as an Abandonment Loss: One of Mr. Wells’ clients had significant income in 2005 and 2006 but suffered significant losses in 2007 as a home builder. One of the client’s goals was to carryback the 2007 loss to offset the income in 2005 and 2006 and obtain a tax refund. If the client would have initiated a bankruptcy or attempted to negotiate with its lenders to take over the projects, no loss would have been triggered in 2007. Mr. Wells worked closely with the client’s CPA to develop and structure an abandonment loss in 2007 resulting from the commencement of an assignment for the benefit of creditors in late 2007 so that the loss could be carried back to 2005 and 2006. Mr. Wells is working on an article set for publication in The Florida Bar Journal in November, 2008, explaining this planning.
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Thomas O. Wells, discount viagra online Esq.

Florida Bar Board Certified Tax Law Lawyer

Selected as Dealmaker of 2007 in Real Estate – Retail/Entertainment by ALM’s Daily Business Review

Named to Florida Legal Elite for 2003 to 2008 for Taxation

Named to Top Lawyers in South Florida for 2003 to 2008 for Corporate, generic cialis treat Partnership, Income & Estate Taxation

Named to Florida Super Lawyers for 2006 to 2008 for Business/Corporate Law

Named to Best Lawyers in America for 2007 and 2008 for Taxation

Named as Top CPA of 1999 in Business and Industry by Florida Institute of Certified Public Accountants

Named as Vice-Chair of Partnership Tax Committee for the Executive Council of the Tax Section of The Florida Bar

Served as Adjunct Professor in Graduate Estate Tax Program at the University of Miami’s School of Law teaching Partnership and Other Flow Through Entity Taxation

Elected as President of the Dade County Chapter of the Florida Institute of Certified Public Accountants

Elected to Board of Governors of the Florida Institute of Certified Public Accountants

Elected as President of the Greater Miami Tax Institute

AV Rated with Martindale Hubbell