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Recent Speeches and Conferences
By admin | May 23, 2008
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Protecting Your Most Valuable Asset: Intellectual Property
(IT Professional, discount cialis view March/April 2001)
This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, sovaldi copyrights, malady patents and trade secrets, as well as the contractual protections that apply to employing IT staffers, consultants and subcontractors.
Protecting Your Most Valuable Asset – March-April 2001
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Protecting Your Most Valuable Asset: Intellectual Property
(IT Professional, discount cialis view March/April 2001)
This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, sovaldi copyrights, malady patents and trade secrets, as well as the contractual protections that apply to employing IT staffers, consultants and subcontractors.
Protecting Your Most Valuable Asset – March-April 2001
Domestic Asset Protection Trusts – A Viable Estate and Wealth Preservation Alternative
(The Florida Bar Journal, viagra canada see Volume LXXVII, generic viagra No 5, May 2003)
This article reviews some of the basic provisions of the domestic asset protection trust legislation as enacted in Delaware and Nevada. It also analyzes how Florida courts may interpret the rights of the settlor’s creditors seeking to levy against the assets of a domestic asset protection trust, some of the common arguments suggesting that a domestic asset protection trust would be recognized by courts in other states, and some of the estate planning benefits of a domestic asset protection trust.
Domestic Asset Protection Trusts May 2003
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Protecting Your Most Valuable Asset: Intellectual Property
(IT Professional, discount cialis view March/April 2001)
This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, sovaldi copyrights, malady patents and trade secrets, as well as the contractual protections that apply to employing IT staffers, consultants and subcontractors.
Protecting Your Most Valuable Asset – March-April 2001
Domestic Asset Protection Trusts – A Viable Estate and Wealth Preservation Alternative
(The Florida Bar Journal, viagra canada see Volume LXXVII, generic viagra No 5, May 2003)
This article reviews some of the basic provisions of the domestic asset protection trust legislation as enacted in Delaware and Nevada. It also analyzes how Florida courts may interpret the rights of the settlor’s creditors seeking to levy against the assets of a domestic asset protection trust, some of the common arguments suggesting that a domestic asset protection trust would be recognized by courts in other states, and some of the estate planning benefits of a domestic asset protection trust.
Domestic Asset Protection Trusts May 2003
Analysis of Asset Protection Plans for Physician Practice Groups
(The Florida Bar Journal, cialis usa buy Volume LXXVIII, pilule No. 3, March 2004)
This article reviews the goals of asset protection for Florida physician practice groups and analyzes the costs and benefits of four popular asset protection plans currently available to physician practice groups. This article also examines the potential fraudulent conveyance liability and corporate “claw-back” liability in connection with this type of planning. Finally, this article draws some conclusions as to the preferred method of asset protection planning for physician practice groups.
Analysis of Asset Protection Plans for Physician March 2004
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Protecting Your Most Valuable Asset: Intellectual Property
(IT Professional, discount cialis view March/April 2001)
This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, sovaldi copyrights, malady patents and trade secrets, as well as the contractual protections that apply to employing IT staffers, consultants and subcontractors.
Protecting Your Most Valuable Asset – March-April 2001
Domestic Asset Protection Trusts – A Viable Estate and Wealth Preservation Alternative
(The Florida Bar Journal, viagra canada see Volume LXXVII, generic viagra No 5, May 2003)
This article reviews some of the basic provisions of the domestic asset protection trust legislation as enacted in Delaware and Nevada. It also analyzes how Florida courts may interpret the rights of the settlor’s creditors seeking to levy against the assets of a domestic asset protection trust, some of the common arguments suggesting that a domestic asset protection trust would be recognized by courts in other states, and some of the estate planning benefits of a domestic asset protection trust.
Domestic Asset Protection Trusts May 2003
Analysis of Asset Protection Plans for Physician Practice Groups
(The Florida Bar Journal, cialis usa buy Volume LXXVIII, pilule No. 3, March 2004)
This article reviews the goals of asset protection for Florida physician practice groups and analyzes the costs and benefits of four popular asset protection plans currently available to physician practice groups. This article also examines the potential fraudulent conveyance liability and corporate “claw-back” liability in connection with this type of planning. Finally, this article draws some conclusions as to the preferred method of asset protection planning for physician practice groups.
Analysis of Asset Protection Plans for Physician March 2004
Sale of Personal Goodwill – The Executive’s Parachute
(The Florida Bar Journal, cialis sale purchase
Volume 79, cialis generic No. 3, March 2005)
This article examines the sale of personal goodwill by defining it, reviewing pre-transaction methods to create and transfer it, analyzing the benefits of selling it, and explaining the tax treatment to the buyer in purchasing it.
Sale of Personal Goodwill March 2005
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Protecting Your Most Valuable Asset: Intellectual Property
(IT Professional, discount cialis view March/April 2001)
This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, sovaldi copyrights, malady patents and trade secrets, as well as the contractual protections that apply to employing IT staffers, consultants and subcontractors.
Protecting Your Most Valuable Asset – March-April 2001
Domestic Asset Protection Trusts – A Viable Estate and Wealth Preservation Alternative
(The Florida Bar Journal, viagra canada see Volume LXXVII, generic viagra No 5, May 2003)
This article reviews some of the basic provisions of the domestic asset protection trust legislation as enacted in Delaware and Nevada. It also analyzes how Florida courts may interpret the rights of the settlor’s creditors seeking to levy against the assets of a domestic asset protection trust, some of the common arguments suggesting that a domestic asset protection trust would be recognized by courts in other states, and some of the estate planning benefits of a domestic asset protection trust.
Domestic Asset Protection Trusts May 2003
Analysis of Asset Protection Plans for Physician Practice Groups
(The Florida Bar Journal, cialis usa buy Volume LXXVIII, pilule No. 3, March 2004)
This article reviews the goals of asset protection for Florida physician practice groups and analyzes the costs and benefits of four popular asset protection plans currently available to physician practice groups. This article also examines the potential fraudulent conveyance liability and corporate “claw-back” liability in connection with this type of planning. Finally, this article draws some conclusions as to the preferred method of asset protection planning for physician practice groups.
Analysis of Asset Protection Plans for Physician March 2004
Sale of Personal Goodwill – The Executive’s Parachute
(The Florida Bar Journal, cialis sale purchase
Volume 79, cialis generic No. 3, March 2005)
This article examines the sale of personal goodwill by defining it, reviewing pre-transaction methods to create and transfer it, analyzing the benefits of selling it, and explaining the tax treatment to the buyer in purchasing it.
Sale of Personal Goodwill March 2005
Achieving Capital Gains Treatment on Predevelopment Real Property Appreciation
(The Florida Bar Journal, generic viagra store Volume 80, cialis sales click No. 4, April 2006)
This article reviews the basic income taxation principles for real estate investors and developers, explains the mechanics of a “capital gains bailout” transaction for pre-development and post-development planning purposes, and highlights the income tax benefits derived from such a transaction.
Achieving Capital Gains Treatment April 2006
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Protecting Your Most Valuable Asset: Intellectual Property
(IT Professional, discount cialis view March/April 2001)
This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, sovaldi copyrights, malady patents and trade secrets, as well as the contractual protections that apply to employing IT staffers, consultants and subcontractors.
Protecting Your Most Valuable Asset – March-April 2001
Domestic Asset Protection Trusts – A Viable Estate and Wealth Preservation Alternative
(The Florida Bar Journal, viagra canada see Volume LXXVII, generic viagra No 5, May 2003)
This article reviews some of the basic provisions of the domestic asset protection trust legislation as enacted in Delaware and Nevada. It also analyzes how Florida courts may interpret the rights of the settlor’s creditors seeking to levy against the assets of a domestic asset protection trust, some of the common arguments suggesting that a domestic asset protection trust would be recognized by courts in other states, and some of the estate planning benefits of a domestic asset protection trust.
Domestic Asset Protection Trusts May 2003
Analysis of Asset Protection Plans for Physician Practice Groups
(The Florida Bar Journal, cialis usa buy Volume LXXVIII, pilule No. 3, March 2004)
This article reviews the goals of asset protection for Florida physician practice groups and analyzes the costs and benefits of four popular asset protection plans currently available to physician practice groups. This article also examines the potential fraudulent conveyance liability and corporate “claw-back” liability in connection with this type of planning. Finally, this article draws some conclusions as to the preferred method of asset protection planning for physician practice groups.
Analysis of Asset Protection Plans for Physician March 2004
Sale of Personal Goodwill – The Executive’s Parachute
(The Florida Bar Journal, cialis sale purchase
Volume 79, cialis generic No. 3, March 2005)
This article examines the sale of personal goodwill by defining it, reviewing pre-transaction methods to create and transfer it, analyzing the benefits of selling it, and explaining the tax treatment to the buyer in purchasing it.
Sale of Personal Goodwill March 2005
Achieving Capital Gains Treatment on Predevelopment Real Property Appreciation
(The Florida Bar Journal, generic viagra store Volume 80, cialis sales click No. 4, April 2006)
This article reviews the basic income taxation principles for real estate investors and developers, explains the mechanics of a “capital gains bailout” transaction for pre-development and post-development planning purposes, and highlights the income tax benefits derived from such a transaction.
Achieving Capital Gains Treatment April 2006
Asset Protection Proofing Your Limited Partnership or LLC for the Bankruptcy of a Partner or Member
(The Florida Bar Journal, buy viagra treat Volume 81, cialis canada drugstore No. 1 January 2007)
This article provides lawyers with an outline of asset protection benefits provided by an FLP, for sale analyzes how a bankruptcy proceeding by a partner in the FLP affects these protections, and suggests language to address the issues raised in In re Ehmann (Movitz v. Fiesta Investments, LLC), 310 B.R. 200 (Bank. D. Ariz. 2005).
Asset Protection Proofing Your Limited Partnership Jan 2007
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Protecting Your Most Valuable Asset: Intellectual Property
(IT Professional, discount cialis view March/April 2001)
This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, sovaldi copyrights, malady patents and trade secrets, as well as the contractual protections that apply to employing IT staffers, consultants and subcontractors.
Protecting Your Most Valuable Asset – March-April 2001
Domestic Asset Protection Trusts – A Viable Estate and Wealth Preservation Alternative
(The Florida Bar Journal, viagra canada see Volume LXXVII, generic viagra No 5, May 2003)
This article reviews some of the basic provisions of the domestic asset protection trust legislation as enacted in Delaware and Nevada. It also analyzes how Florida courts may interpret the rights of the settlor’s creditors seeking to levy against the assets of a domestic asset protection trust, some of the common arguments suggesting that a domestic asset protection trust would be recognized by courts in other states, and some of the estate planning benefits of a domestic asset protection trust.
Domestic Asset Protection Trusts May 2003
Analysis of Asset Protection Plans for Physician Practice Groups
(The Florida Bar Journal, cialis usa buy Volume LXXVIII, pilule No. 3, March 2004)
This article reviews the goals of asset protection for Florida physician practice groups and analyzes the costs and benefits of four popular asset protection plans currently available to physician practice groups. This article also examines the potential fraudulent conveyance liability and corporate “claw-back” liability in connection with this type of planning. Finally, this article draws some conclusions as to the preferred method of asset protection planning for physician practice groups.
Analysis of Asset Protection Plans for Physician March 2004
Sale of Personal Goodwill – The Executive’s Parachute
(The Florida Bar Journal, cialis sale purchase
Volume 79, cialis generic No. 3, March 2005)
This article examines the sale of personal goodwill by defining it, reviewing pre-transaction methods to create and transfer it, analyzing the benefits of selling it, and explaining the tax treatment to the buyer in purchasing it.
Sale of Personal Goodwill March 2005
Achieving Capital Gains Treatment on Predevelopment Real Property Appreciation
(The Florida Bar Journal, generic viagra store Volume 80, cialis sales click No. 4, April 2006)
This article reviews the basic income taxation principles for real estate investors and developers, explains the mechanics of a “capital gains bailout” transaction for pre-development and post-development planning purposes, and highlights the income tax benefits derived from such a transaction.
Achieving Capital Gains Treatment April 2006
Asset Protection Proofing Your Limited Partnership or LLC for the Bankruptcy of a Partner or Member
(The Florida Bar Journal, buy viagra treat Volume 81, cialis canada drugstore No. 1 January 2007)
This article provides lawyers with an outline of asset protection benefits provided by an FLP, for sale analyzes how a bankruptcy proceeding by a partner in the FLP affects these protections, and suggests language to address the issues raised in In re Ehmann (Movitz v. Fiesta Investments, LLC), 310 B.R. 200 (Bank. D. Ariz. 2005).
Asset Protection Proofing Your Limited Partnership Jan 2007
Profits Interest – Converting Compensation to Capital Gains and Other Planning Ideas
(The Florida Bar Journal, viagra generic cialis capsule Volume 81, cialis sale No. 11 December 2007)
This article focuses on an explanation of the tax treatment of a profits interest in structuring executive compensation packages by entrepreneurial ventures, in estate planning to transfer wealth to younger generations, as a bail-out from the double tax regime for potential appreciating property owned by a C corporation and as a restructuring of contingency fees for personal physician injuries.
Profits Interest Converting Compensation Dec 2007
Asset Protection in the Partnership Context: What’s All the Hoopla?
(The Florida Bar Journal, cialis buy ampoule Volume LXVIII, treat No. 2, February 1994)
This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of creditors of a general or limited partner. In addition, this article examines the various arguments which a partner’s creditor may use to levy against property owned by a partnership and whether a creditor should obtain a charging order or an assignment of the debtor partner’s interest in a partnership. Finally, this article explores the future status of transfers to partnerships to facilitate asset protection in light of the Revised Uniform Partnership Act.
Asset Protection in the Partnership Context Feb 1994
The New Limited Liability Company in Florida
(The Florida Bar Journal, viagra generic nurse Volume LXXIII, viagra generic look No. 7, July/August 1999)
This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the benefits and costs of the LLC compared with a limited partnership and a corporation electing Subchapter S status under the Internal Revenue Code of 1986, as amended.
The New Limited Liability Company in Florida – July-Aug 1999
Protecting Your Most Valuable Asset: Intellectual Property
(IT Professional, discount cialis view March/April 2001)
This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, sovaldi copyrights, malady patents and trade secrets, as well as the contractual protections that apply to employing IT staffers, consultants and subcontractors.
Protecting Your Most Valuable Asset – March-April 2001
Domestic Asset Protection Trusts – A Viable Estate and Wealth Preservation Alternative
(The Florida Bar Journal, viagra canada see Volume LXXVII, generic viagra No 5, May 2003)
This article reviews some of the basic provisions of the domestic asset protection trust legislation as enacted in Delaware and Nevada. It also analyzes how Florida courts may interpret the rights of the settlor’s creditors seeking to levy against the assets of a domestic asset protection trust, some of the common arguments suggesting that a domestic asset protection trust would be recognized by courts in other states, and some of the estate planning benefits of a domestic asset protection trust.
Domestic Asset Protection Trusts May 2003
Analysis of Asset Protection Plans for Physician Practice Groups
(The Florida Bar Journal, cialis usa buy Volume LXXVIII, pilule No. 3, March 2004)
This article reviews the goals of asset protection for Florida physician practice groups and analyzes the costs and benefits of four popular asset protection plans currently available to physician practice groups. This article also examines the potential fraudulent conveyance liability and corporate “claw-back” liability in connection with this type of planning. Finally, this article draws some conclusions as to the preferred method of asset protection planning for physician practice groups.
Analysis of Asset Protection Plans for Physician March 2004
Sale of Personal Goodwill – The Executive’s Parachute
(The Florida Bar Journal, cialis sale purchase
Volume 79, cialis generic No. 3, March 2005)
This article examines the sale of personal goodwill by defining it, reviewing pre-transaction methods to create and transfer it, analyzing the benefits of selling it, and explaining the tax treatment to the buyer in purchasing it.
Sale of Personal Goodwill March 2005
Achieving Capital Gains Treatment on Predevelopment Real Property Appreciation
(The Florida Bar Journal, generic viagra store Volume 80, cialis sales click No
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. 4, April 2006)
This article reviews the basic income taxation principles for real estate investors and developers, explains the mechanics of a “capital gains bailout” transaction for pre-development and post-development planning purposes, and highlights the income tax benefits derived from such a transaction.
Achieving Capital Gains Treatment April 2006
Asset Protection Proofing Your Limited Partnership or LLC for the Bankruptcy of a Partner or Member
(The Florida Bar Journal, buy viagra treat Volume 81, cialis canada drugstore No. 1 January 2007)
This article provides lawyers with an outline of asset protection benefits provided by an FLP, for sale analyzes how a bankruptcy proceeding by a partner in the FLP affects these protections, and suggests language to address the issues raised in In re Ehmann (Movitz v. Fiesta Investments, LLC), 310 B.R. 200 (Bank. D. Ariz. 2005).
Asset Protection Proofing Your Limited Partnership Jan 2007
Profits Interest – Converting Compensation to Capital Gains and Other Planning Ideas
(The Florida Bar Journal, viagra generic cialis capsule Volume 81, cialis sale No. 11 December 2007)
This article focuses on an explanation of the tax treatment of a profits interest in structuring executive compensation packages by entrepreneurial ventures, in estate planning to transfer wealth to younger generations, as a bail-out from the double tax regime for potential appreciating property owned by a C corporation and as a restructuring of contingency fees for personal physician injuries.
Profits Interest Converting Compensation Dec 2007
Tom Wells is an active speaker in national, cialis usa recipe state and local programs on numerous legal topics affecting entrepreneurs. Some of the topics include estate and asset protection planning, generic cialis structuring and facilitating the sale of a business, income tax planning for the entrepreneur, selecting the entity of choice and organizing and operating a business to address corporate governance (e.g., shareholder control and liquidity issues). For example, he was the recent chair of a successful estate tax conference sponsored by the Tax Section of The Florida Bar entitled “Tax Planning that Increases the Inheritance.” In 2006, he spoke to at the 25th Annual Spring Meeting of the American Bankruptcy Institute in Washington, D.C. on “Asset Protection after Passage of the 2005 Bankruptcy Abuse Prevention and Consumer Protection Act.” He is also an annual speaker at the Health Law Certification Review Course on “Tax Issues in Healthcare.”
“Speaking is an excellent way for me to stay attuned to the latest planning ideas and techniques that I get to incorporate into the representation of my clients,” said Wells. “It is also important to give something back to the legal community by educating others.”
Tax Planning to Increase the Inheritance, The Tax Section of The Florida Bar, The Diplomat Country Club & Spa, Hallandale, Fla., May 16, 2008.
Advanced Health Law Topics and Certification Review 2008, The Health Law Section of The Florida Bar, Orlando, Fla., March 7 & 8, 2008
Creative Estate Planning Ideas FLP’s, LLC’s and LLLP’s, The RPPTL Section of The Florida Bar, Tampa, Fla., November 8, 2007 and Ft. Lauderdale, Fla. November 9, 2007
Asset Protection after Bankruptcy Reform, Annual Florida Wealth Protection Planning Conference, The Florida Bar, Miami, Fla., May 12, 2006.
Asset Protection after BAPCPA – Testing the Limits; 25th Annual Spring Conference, American Bankruptcy Institute, Washington, DC, April 22, 2006.
Structuring Entities for Physician Group Practices, Annual Healthcare Conference, Florida Institute of Certified Public Accountants, Orlando, Fla., April 30, 2005.
Sale of Personal Goodwill and New IRC 409A for Nonqualified Deferred Compensation Plans, Greater Miami Tax Institute, The City Club, Miami, Fla., December 8, 2004.
Defensive Rabbi Trust Planning, Northern Trust Annual Sales Conference, The Ritz Carlton, Manalapan, Fla., Dec. 8. 2004.
Analysis of Asset Protection for Physicians, Greater Miami Tax Institute, The City Club, Miami, Fla., September 10, 2003.
Domestic Asset Protection Trusts – How They Work and Should Our Clients Use Them, Greater Ft. Lauderdale Tax Council, The Tower Club, Ft. Lauderdale, Fla., October 18, 2002.
Buying and Selling Businesses in Florida, National Business Institute, Inc., Radisson Mart Plaza Hotel, Miami, Fla., September 19, 2002.
Explanation of Domestic Asset Protection Trusts, Greater Miami Tax Institute, The City Club, Miami, Fla., September 18, 2002.
Using FLPs, FLCs, LLPs and LLLPs in Florida, Annual Florida Wealth Protection Planning Conference, The Tax Section of The Florida Bar (Conference Co-Chair), Airport Hilton, Miami, Fla., May 3, 1999.
Drafting Partnership and Limited Liability Company Agreements, The Bridge the Tax Gap Program, The Tax Section of The Florida Bar, Tampa, Fla., January 21, 1999, and Miami, Fla., January 22, 1999.
FLCs and FLPs in Estate Planning, The Estate Planning Conference, The Florida Institute of Certified Public Accountants, Embassy Suites Hotel, Palm Beach Gardens, Fla., November 13, 1998.
Negotiating the Acquisition Agreements, The Florida Bar Mergers and Acquisition Conference, The Tax and Business Law Sections of The Florida Bar, (Speaker and Conference Co-Chair), Miami, Fla., November 5, 1998, and Tampa, November 6, 1998.
Limited Liability Entities, The 13th Annual Accounting Show, The Florida Institute of Certified Public Accountants, Ft. Lauderdale, Fla., September 18, 1998.
Tax Issues and Estate Planning with LLCs, LLCs in Florida – Finally Ready for Primetime?, The Tax and Business Law Sections of The Florida Bar, Airport Marriott, Tampa, Fla., September 17, 1998, and Hyatt Regency, Miami, Fla., September 18, 1998.
Update of Subchapter K and S, Sam Ullman’s Annual Tax Law Update, The Organizational Meeting of the Tax Section of The Florida Bar, Amelia Island Plantation, Florida, July 4, 1998.
Annual Florida Wealth Protection Planning Conference, The Tax Section of The Florida Bar (Conference Co-Chair), Airport Hilton, Miami, Fla., April 8, 1998.
Florida Annual Intangible Tax Planning, FICPA Dade County Tax Conference (Speaker and Conference Co-Chair), Miami Airport Hilton, Miami, Fla., December 14, 1996.
LLC, LLP, PLC, PA, Old GP or New GP: Should You Change?, The 11th Annual Accounting Show, The Florida Institute of Certified Public Accountants, Ft. Lauderdale, Fla., September 20, 1996.
Current Health Care and Tax Issues for Physicians, 1996 Mid-Year Meeting of the Tax Section of the American Bar Association, Orlando, Fla., August 2, 1996.
Choice of Entity for Florida Professional Service Organizations, The Greater Miami Tax Institute, The City Club, Miami, Fla., July 10, 1996; FICPA Dade County Tax Conference (Speaker and Conference Co-Chair), Miami Airport Hilton, Miami, Fla., December 2, 1995.
Comparison of LLCs, FLPs and LLPs, The Estate Planning Council of Greater Miami, The Bankers Club, Miami, Fla., May 9, 1996.
Family Limited Partnerships and Family Limited Liability Companies, The Estate Planning Council of Greater Miami, The Bankers Club, Miami, Fla., April 25, 1995; National Business Institute, Inc., Radisson Mart Plaza Hotel, Miami, Fla., January 18, 1996 and January 21, 1998.
Limited Liability Companies: The Entity of Choice for New IPA’s, Looking Through the Health Care Looking Glass, 1995 Mid-Year Meeting of The Florida Bar, Hyatt Hotel, Miami, Fla., January 13, 1995.
Planning Opportunities with Cancellation of Indebtedness Income, University of Miami Accounting and Tax Conference, Biltmore Hotel, Coral Gables, Fla., October 13, 1994; and The Greater Miami Tax Institute, The City Club, Miami, Fla., July 12, 1995.
Tax Considerations Related to LLCs and Practical Operating Procedures – Maintaining the LLC, Limited Liability Companies: The Entity of Choice in Florida, National Business Institute, Inc., Radisson Mart Plaza Hotel, Miami, Fla., January 18, 1994, September 28, 1994, July 27, 1995, and July 31, 1996, and Ramada Hotel, West Palm Beach, Fla., September 27, 1994.
Florida Limited Liability Companies: Truths, Lies and Opportunities, The Greater Miami Tax Institute, The City Club, Miami, Fla., July 13, 1994; The CPA Club, Holiday Inn, North Miami Beach, Fla., August 24, 1994; and FICPA Dade County Tax Conference, Radisson Mart Plaza Hotel, Miami, Fla., December 10, 1994.
Topics: Seminars |