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Consequences of Reducing the Principal and/or Interest of a Note Issued in an Intrafamily Sale by a Grantor Trust
By admin | March 19, 2010
Tom Wells gave a CLE to lawyers on Material Issues in Health Care at the Advanced Health Law Topics and Certification Review 2009. This is an annual conference sponsored by The Health Law Section of The Florida Bar to assist Florida lawyers seeking to become certified in Health Law. Many of the attendees are annual participants interested in learning legal updates in the health law industry that occurred during the past year. It was held in Orlando, viagra generic see try Florida on March 6, cialis canada cure 2009. The seminar provided by Mr. Wells included choice of entity decisions for health care providers as well as explaining asset protectioti alternatives for physicians. Mr. Wells also covered issues addressing tax-exempt hospitals like paying reasonable compensation to physicians and the recent changes to Form 990. “Teaching this course allows me to stay on top of many tax issues that my health care practice clients are facing,” said Mr. Wells.
Tom Wells gave a CLE to lawyers on Material Issues in Health Care at the Advanced Health Law Topics and Certification Review 2009. This is an annual conference sponsored by The Health Law Section of The Florida Bar to assist Florida lawyers seeking to become certified in Health Law. Many of the attendees are annual participants interested in learning legal updates in the health law industry that occurred during the past year. It was held in Orlando, viagra generic see try Florida on March 6, cialis canada cure 2009. The seminar provided by Mr. Wells included choice of entity decisions for health care providers as well as explaining asset protectioti alternatives for physicians. Mr. Wells also covered issues addressing tax-exempt hospitals like paying reasonable compensation to physicians and the recent changes to Form 990. “Teaching this course allows me to stay on top of many tax issues that my health care practice clients are facing,” said Mr. Wells.
Tom Wells was named to the Best Lawyers in America for 2009 for Tax Law and Trusts and Estates. This list is a peer-rated service comprising more than 2.5 million confidential surveys from top lawyers in the United States.
Mr. Wells was named to the 2009 Florida Legal Elite for Tax Law. The Florida Legal Elite is published by Florida Trend and includes less than 2% of active Florida Bar Members.
Mr. Wells was included in the 2009 Florida Super Lawyers for Business and Corporate Law, cialis sales try Tax Law and Estate Planning and Probate. The list of Florida Super Lawyers is published by Law & Politics and is limited to 5% of active Florida Bar Members.
Mr. Wells was also named to the 2009 list of Top Lawyers in South Florida by the South Florida Legal Guide for Corporate Law and Estate Planning and Probate. The peer-rated survey is limited to attorneys who have been practicing for 15 years.
“I am appreciative of my peers including me on these lists. Representing entrepreneurs requires expertise in tax, buy viagra corporate and business and estate planning. My ability to offer these services at a high-level provides cost efficiencies and time savings to my clients,” said Wells.
Tom Wells gave a CLE to lawyers on Material Issues in Health Care at the Advanced Health Law Topics and Certification Review 2009. This is an annual conference sponsored by The Health Law Section of The Florida Bar to assist Florida lawyers seeking to become certified in Health Law. Many of the attendees are annual participants interested in learning legal updates in the health law industry that occurred during the past year. It was held in Orlando, viagra generic see try Florida on March 6, cialis canada cure 2009
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. The seminar provided by Mr. Wells included choice of entity decisions for health care providers as well as explaining asset protectioti alternatives for physicians. Mr. Wells also covered issues addressing tax-exempt hospitals like paying reasonable compensation to physicians and the recent changes to Form 990. “Teaching this course allows me to stay on top of many tax issues that my health care practice clients are facing,” said Mr. Wells.
Tom Wells was named to the Best Lawyers in America for 2009 for Tax Law and Trusts and Estates. This list is a peer-rated service comprising more than 2.5 million confidential surveys from top lawyers in the United States.
Mr. Wells was named to the 2009 Florida Legal Elite for Tax Law. The Florida Legal Elite is published by Florida Trend and includes less than 2% of active Florida Bar Members.
Mr. Wells was included in the 2009 Florida Super Lawyers for Business and Corporate Law, cialis sales try Tax Law and Estate Planning and Probate. The list of Florida Super Lawyers is published by Law & Politics and is limited to 5% of active Florida Bar Members.
Mr. Wells was also named to the 2009 list of Top Lawyers in South Florida by the South Florida Legal Guide for Corporate Law and Estate Planning and Probate. The peer-rated survey is limited to attorneys who have been practicing for 15 years.
“I am appreciative of my peers including me on these lists. Representing entrepreneurs requires expertise in tax, buy viagra corporate and business and estate planning. My ability to offer these services at a high-level provides cost efficiencies and time savings to my clients,” said Wells.
Tom Wells has been named agan to several lists of Top Lawyers as follows:
2010 Best Lawyers in America for Tax Law and Trusts and Estates. This list is a peer-rated service comprising more than 2.5 million confidential surveys from top lawyers in the United States that has been designating such lawyers for the past 25 years.
2010 Florida Legal Elite for Tax Law. The Florida Legal Elite is published by Florida Trend and includes less than 2% of active Florida Bar members.
2010 Florida Super Lawyers for Business and Corporate Law, cialis buy salve Tax Law and Estate Planning and Probate. The list of Florida Super Lawyers is published by Law & Politics and is limited to 5% of active Florida Bar members.
2010 Top Lawyers in South Florida by the South Florida Legal Guide for Corporate Law and Estate Planning and Probate. The peer-rated survey is limited to attorneys who have been practicing for 15 years.
“I am thrilled that my peers continue to include me on these lists. In these difficult economic times, lawyers need to have expertise in a variety of legal areas to provide efficient and timely service,” said Wells.
Tom Wells gave a CLE to lawyers on Material Issues in Health Care at the Advanced Health Law Topics and Certification Review 2009. This is an annual conference sponsored by The Health Law Section of The Florida Bar to assist Florida lawyers seeking to become certified in Health Law. Many of the attendees are annual participants interested in learning legal updates in the health law industry that occurred during the past year. It was held in Orlando, viagra generic see try Florida on March 6, cialis canada cure 2009. The seminar provided by Mr. Wells included choice of entity decisions for health care providers as well as explaining asset protectioti alternatives for physicians. Mr. Wells also covered issues addressing tax-exempt hospitals like paying reasonable compensation to physicians and the recent changes to Form 990. “Teaching this course allows me to stay on top of many tax issues that my health care practice clients are facing,” said Mr. Wells.
Tom Wells was named to the Best Lawyers in America for 2009 for Tax Law and Trusts and Estates. This list is a peer-rated service comprising more than 2.5 million confidential surveys from top lawyers in the United States.
Mr. Wells was named to the 2009 Florida Legal Elite for Tax Law. The Florida Legal Elite is published by Florida Trend and includes less than 2% of active Florida Bar Members.
Mr. Wells was included in the 2009 Florida Super Lawyers for Business and Corporate Law, cialis sales try Tax Law and Estate Planning and Probate. The list of Florida Super Lawyers is published by Law & Politics and is limited to 5% of active Florida Bar Members.
Mr. Wells was also named to the 2009 list of Top Lawyers in South Florida by the South Florida Legal Guide for Corporate Law and Estate Planning and Probate. The peer-rated survey is limited to attorneys who have been practicing for 15 years.
“I am appreciative of my peers including me on these lists. Representing entrepreneurs requires expertise in tax, buy viagra corporate and business and estate planning. My ability to offer these services at a high-level provides cost efficiencies and time savings to my clients,” said Wells.
Tom Wells has been named agan to several lists of Top Lawyers as follows:
2010 Best Lawyers in America for Tax Law and Trusts and Estates. This list is a peer-rated service comprising more than 2.5 million confidential surveys from top lawyers in the United States that has been designating such lawyers for the past 25 years.
2010 Florida Legal Elite for Tax Law. The Florida Legal Elite is published by Florida Trend and includes less than 2% of active Florida Bar members.
2010 Florida Super Lawyers for Business and Corporate Law, cialis buy salve Tax Law and Estate Planning and Probate. The list of Florida Super Lawyers is published by Law & Politics and is limited to 5% of active Florida Bar members.
2010 Top Lawyers in South Florida by the South Florida Legal Guide for Corporate Law and Estate Planning and Probate. The peer-rated survey is limited to attorneys who have been practicing for 15 years.
“I am thrilled that my peers continue to include me on these lists. In these difficult economic times, lawyers need to have expertise in a variety of legal areas to provide efficient and timely service,” said Wells.
Consequences of Reducing the Principal and/or Interest of a Note Issued in an Intrafamily Sale by a Grantor Trust
(The Florida Bar Journal Volume 83, cialis buy No. 11)
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.