The Thursday Report – June 13, 2013 – New Laws, Interview with Gary Teblum, 171 Ways to Measure BP Oil Spill Claims, 1984 – What did Snowden Reveal?

Laws Signed by the Governor

The Gary Teblum Interview – What is Going on With the New Florida LLC Law – Demystifying the Demystification

Did You Know That There are 171 Ways to Measure BP Oil Spill Claims for Your Firm or Others?  Do Not Make 170 Mistakes By Having Your Clients Choose the Wrong Claim Method

Back to 1984? – Exactly What Did Edward Snowden Reveal?

Lawyers in History: Some Gave Their Lives, and Some Even Lost Their Heads Over Making Political Changes 

We welcome contributions for future Thursday Report topics. If you are interested in making a contribution as a guest writer, please email Janine Ruggiero at Janine@gassmanpa.com.

This report and other Thursday Reports can be found on our website at www.gassmanlaw.com.

Laws Signed by the Governor

As of June 12th, 2013 the Governor has signed 156 new laws into effect.  You can see a list of these laws at http://www.flgov.com/bill-action/.

NO MORE TEXTING AND DRIVING! It is now a crime.

One of the bills Governor Scott recently signed into law is the ban on texting while driving which will go into effect on October 1, 2013. Although the law has many exceptions, the anti-texting bill is expected to increase safety on the roads while decreasing distracted drivers who have their eyes in their laps, instead of on what is in front of them. The law makes texting a secondary offense, which means that if a police officer sees a driver texting he cannot pull the driver over for that alone.  There must be another reason to pull the driver over. It is permissible for a driver to use a cell phone to look up directions, to text while stopped at red lights, to report crimes or receive messages about weather, and to use talk-to-text.  We strongly encourage everyone we know to not use a cell phone whatsoever while driving.  It is extremely dangerous, and in an accident the cell phone could be damaged.

A sampling of the Bills that were signed include:

HB/SB	Num	Title	Sponsor	Action Date	Disposition
HB	49	Drug Paraphernalia	Rouson	6.5.13	Signed
HB	77	Landlords and Tenants	Porter	6.7.13	Signed
HB	239	Practice of Optometry	Caldwell	4.19.13	Signed
SB	294	Controlled Substances	Bradley	4.24.13	Signed
SB	342	Rental of Homestead Property	Thrasher	5.30.13	Signed
HB	423	Tax on Sales, Use & Other Transactions	Adkins	5.30.13	Signed
SB	464	Disposition of Unclaimed Property	Flores	4.29.13	Signed
HB	667	Real Estate Brokers & Appraisers	Porter	6.7.13	Signed
HB	913	Holocaust Victims Assistance Act	Bileca	6.7.13	Signed
HB	935	Florida False Claims Act	Young	6.3.13	Signed
HB	939	Medicaid Recoveries	Pigman	6.7.13	Signed
HB	1071	Health Care Accrediting Organizations	Antone	5.30.13	Signed
HB	1093	Volunteer Health Services	Hudson	6.7.13	Signed
SB	1792	Medical Negligence Actions	Judiciary	6.5.13	Signed
SB	1830	Ad Valorem Taxation	Approps	5.30.13	Signed
SB	1844	Florida Health Choices Program	Health Policy	6.5.13	Signed
SB	1842	Health Insurance	Banking & Insurance	5.31.13	Signed

We thank the legislature and Governor Scott for providing us with new laws that can be applied to improve the situations of our clients.  The challenge for us as professionals is to first recognize what these new laws are, and to secondly advise clients as to how these change what they do, while thirdly becoming masters of new law systems and determining how to integrate these into our practices.

We thank our new summer law clerks, Nathan West, J.D., LL.M. (who is working for us before beginning his formal career with KPMG in September), Corinna Cicmanec, J.D. (who will be entering an LL.M. in taxation program in the fall), and Stetson law students, Eric Brooks and Josh Foutz, for helping us to first assimilate what has been signed and not signed, then identify what the exact changes are, and finally put these changes into being in written form and integrate as appropriately into our existing Haddon Hall Publishing books.

We will be sharing this process and its products with Thursday Report readers in the upcoming weeks, and welcome any and all questions, comments, suggestions and contributions in this process.

This is a very exciting time for these new law clerks, and hopefully for you as Thursday Report readers.  One thing that we have noticed about many of our readers is the continuing enthusiasm and enjoyment that legal, tax, accounting, and financial advisory services allow us to enjoy.

And that’s without the corny jokes about Kentucky Fried Chicken, which we promise will never end.

The Gary Teblum Interview – What is Going on With the New Florida LLC Law – Demystifying the Demystification

We had the opportunity to interview Gary Teblum who is on the drafting committee for the new LLC statute.  With no further adieu you can read this interview below:

Gary I. Teblum, J.D., is widely known as being one of the best securities, business, and corporate lawyers in the state of Florida.  Gary’s work ethic, exactness, and high standard of practice and ethics is well known throughout Florida and much appreciated by his loyal client base and those of us who are fortunate enough to work with him.  Gary has been with the firm of Trenam Kemker Scharf Barkin Frye O’Neill and Mullis, P.A. in Tampa since 1979 and has been a shareholder since 1984. He is the co-leader of the firm’s Business Transactions Practice Group, which handles all types of business transactions including entity selection, formation and operations, mergers and acquisitions, equity and debt financing, executive compensation, ERISA and employee benefits, and business and individual tax planning and tax controversies. His work covers most of these types of transactions as well as most types of business contracts, and includes advising both publicly held and privately held companies with regard to corporate, partnership and limited liability company law, securities laws, and other various business laws impacting the operations of the clients’ respective businesses. Mr. Teblum has been active in the Business Law Section of the Florida Bar, including most recently serving as one of the core members of the drafting committee for the newly passed Florida Revised Limited Liability Company Act that is awaiting approval by the Governor. He holds a law degree from the Law School of the University of Pennsylvania and a Bachelor of Science degree in accounting from the University of Delaware.

This interview was also edited by Kenneth J. Crotty of our firm, who now has the pleasure of rewriting his chapter on limited liability companies in the Florida Bar’s book entitled Florida Small Business Practice.  We look forward to riding Ken’s coattails on this endeavor.

Below is part 1 of this interview, which will be continued next Thursday:

ALAN GASSMAN:    Gary, thank you for joining us today to tell us what is going on with the Florida Limited Liability Company Act, and in particular this new statute that you had a big hand in helping to draft.

GARY TEBLUM:       Thank you Alan, and I am happy to be here today as well.

ALAN GASSMAN:    Gary, let us start with the history of this Act.  When was it last revised?

GARY TEBLUM: The existing Act which is in force and effect now and appears in Chapter 608 is a very dated statute. The last major revision was in 1999. Although there were some limited changes in 2002 and 2005, there really has not been a complete overhaul done of that statute for almost 14 years now. Accordingly, in 2008, the decision was made to do a comprehensive review and overhaul.

ALAN GASSMAN: How did the committee decide which law to follow for revising the Act?

GARY TEBLUM: We formed a joint bar committee and evaluated the various options as to the way in which we could remake the Florida statute. Here are the options we considered. We could keep the current statute structure as it is and just update it. We could follow what was promulgated as the American Bar Association prototype Limited Liability Company Act. We could follow the Delaware approach, and as I am sure you all know Delaware is often used as a model state for many types of business entities including limited liability companies and has a lot of flexibility in its law, but the Delaware LLC Act, from a structural standpoint, is not always easy to follow. In addition, the Delaware LLC Act tends to be somewhat liberal in terms of the balancing of interest. Another option was that we could follow the Revised Uniform Limited Liability Company Act (hereinafter the “Uniform Act”) which was promulgated by the Uniform Law Commissioners in 2006 and then subsequently updated in 2011. So after substantial evaluation, the committee decided to use the Uniform Act as its base.

ALAN GASSMAN: What were the benefits of using the Uniform Act?

GARY TEBLUM: As you know, by way of analogy, many states, such as Florida, follow the revised Model Business Corporation Act, as the base for their respective corporate statutes. By using the Model Act, it helps to create uniformity across the country and allows for additional court decisions to be available from one state to the next because the same language, that uniform language, is being interpreted. Similarly, it is believed that the Uniform Act will serve as the model for LLC acts in many of the states and thus provide Florida law with benefits comparable to having used the Model Act for the Florida corporate statute. In addition, the Uniform Act provides a much improved structure and organization. Indeed, one of the problems with the current Florida LLC Act is that it is often hard to find provisions. The provisions of that Act are not necessarily in a logical order because the current Florida LLC Act was built somewhat as a patchwork. Finally, the Uniform Act is accompanied by a commentary, and that commentary provides explanations for situations where the new Florida LLC Act follows the language of the Uniform Act and thus should provide some guidance to practitioners in interpreting the new provisions.

ALAN GASSMAN: Was there any case law that specifically affected this process?

GARY TEBLUM: In the midst of our drafting process, a decision of the Florida Supreme Court came along known as the Olmstead decision. That was in 2010, which put a real crimp in the entire process. Specifically, the case raised a concern relative to whether LLCs in Florida really were providing the asset protection for membership interests that was necessarily being provided in other states because there was some question as to whether or not, as a result of that decision, charging orders would be the exclusive remedy for a lien creditor of a member against such member’s membership interests in limited liability companies in Florida.

ALAN GASSMAN: How did that affect the work of the committee?

GARY TEBLUM: The committee had to stop its entire overhaul process to instead focus on fixing the havoc and negativity that was created by the Florida Supreme Court’s Olmstead decision. Our refocused efforts resulted in the enactment in 2011 of specifically-focused Florida legislation that we have come to refer to as the Olmstead patch. The Olmstead patch was designed to preserve the concept of a charging order as the exclusive remedy with respect to interests in multi-member limited liability companies in Florida. Under the patch, the exclusivity of remedy does not apply with respect to membership interests in single member LLCs. The Olmstead patch legislation went a long way towards solving the problem presented by the Olmstead decision and in making Florida, again, a place where people were encouraged to form LLCs and utilize LLCs for purposes of their business planning and asset protection planning. After the process of getting the Olmstead patch in place, the committee was able to resume the process of addressing the entire LLC statute, ultimately resulting in proposing a complete overhaul of the limited liability company statute for consideration in the 2013 legislative session in Florida.

ALAN GASSMAN: So what has happened in 2013 with the bill so far?

GARY TEBLUM: That statute, that proposed bill, passed the Florida Senate fairly early on in the legislative session and then it passed the Florida House on the very last day, as the very last bill that was considered by the House. The bill is Senate Bill 1300. It’s still not yet been presented to the Governor. (Since the interview, the bill was presented to the Governor on June 10th.) We are hopeful that the Governor will sign it. After the bill is presented to him, the Governor would still have 15 days to make a decision as to whether to veto it, sign it, or just allow it to become law without any action. Nevertheless, we do expect the Governor to sign this legislation; as a result, we believe that this legislation, which we expect to take effect at the start of 2014, is something that practitioners need to be aware of and should already be studying carefully.

ALAN GASSMAN: What are some of the key aspects of this legislation?

GARY TEBLUM: One of the key elements, as I mentioned before, is that our current limited liability company statute appears in Chapter 608, but the new LLC statute will actually appear in an entirely different chapter of the Florida Statutes, Chapter 605. The reason it was moved is because we wanted to try to parallel the section numbers that appear in the uniform statute that was promulgated by the Uniform Commissioners, and in order to do that we needed to move the statute to a new chapter because the available section numbers that we needed in Chapter 608 were either being used currently or had previously been used.

ALAN GASSMAN: How will this affect asset protection?

GARY TEBLUM: From an asset protection standpoint, the Olmstead patch as I described it above, is being brought forward essentially intact.

ALAN GASSMAN: What are some of the other key features of this new legislation?

GARY TEBLUM: The legislation presents a more modern and well organized statute and thus should make Florida much more welcoming to businesses, striking a very reasonable balance between business operators and creditors. And I will tell you that the committee that worked on this and the section that approved it compromise a number of lawyers who are not only business lawyers but also business litigators and creditors= rights lawyers, and so we made sure we looked at the legislation from the perspective of protecting not just people who were trying to do asset protection but also creditors as well and we believe we struck a very good balance, one which I think is going to be well received by the business community.

ALAN GASSMAN: Through the operating agreement or other contractual documents, the provisions in this statute governing operations of an LLC can be overridden or modified, right?

GARY TEBLUM: It is still as it is currently, a default statute. That means that the statute provides default provisions for what is part of a limited liability company=s operating agreement, which is the limited liability company agreement. As an aside, for those who often use Delaware limited liability companies, I would note that the operating agreement is the equivalent of the limited liability company agreement in Delaware. In other words, because of the default provision nature of the statute, if an item that is at issue is not specifically addressed in the operating agreement, that statute fills in the gap and provides the filler provision. Nevertheless, freedom of contract is still a very overreaching aspect of this and allows most of the default provisions in the statute to be modified and changed. However, and this is important, there remain certain default provisions that are not waivable. They cannot be changed. And these provisions appear in Section 605.0105 of the statute contained in this new legislation. It is comparable to the non-waivable provisions that exist in the current statute which appear in Section 608.423 but Section 605.0105 includes a much more comprehensive list of non-waivable provisions.

ALAN GASSMAN: Who will be affected by this new Act?

GARY TEBLUM: It is important for any lawyers who are dealing with this new statute to know that there are transition rules and that they are critical. Limited liability companies that are created on or after January 1, 2014 will be governed by the new Act and all limited liability companies, no matter when formed, must comply with the new Act beginning January 1, 2015, in other words a year later. However, existing limited liability companies, i.e., those that are in existence as of December 31, 2014, can elect early application of the new statute. But if one makes that election, it is an all or none election. You cannot pick and choose which sections you want to abide by. Either you are under Chapter 608 or you are under Chapter 605 during the transition period.

ALAN GASSMAN: Will limited liability companies be considered as member managed or manager managed if not specified in the operating agreement?

GARY TEBLUM: The new statute reaffirms that the default type of a limited liability company is what is commonly referred to as a member managed limited liability company. You can make an election in your articles or in your operating agreement to be manager managed, if you want to be by affirmatively stating this. Otherwise the LLC will be deemed to be member managed. This impacts agency authority of members and managers, and in the new statute we retain the statutory apparent authority of members, in that members will continue to have the power to bind the entity in a member managed limited liability company. This differs from the Uniform Act which looks solely to the common law of agency in determining whether someone could bind or not bind the limited liability company. Nevertheless, in helping to provide more flexibility, we added the concept of the ability to file statements of authority, similar to a concept used with respect to partnerships in Florida right now. Those statements of authority can outline the parameters of the authority of a particular member or manager, including any limitations on that authority.

ALAN GASSMAN: Does this affect member titles within the limited liability company?

GARY TEBLUM: Those of you who have dealt with Florida limited liability companies in the past, you probably have utilized the term managing member. That concept is going to be gone under the new statute. There was a view that the concept of a managing member created confusion between whether an entity was member managed or manager managed. Therefore it was the decision of the drafting committee, which is the same view of many other statutes around the country, that the concept of managing member should be eliminated. Now, despite this statutory change, I suspect that it will be a long time before people stop using this terminology. But understand that under the new statute, that term will not be part of the lexicon.

ALAN GASSMAN: How will this affect fiduciary duties?

GARY TEBLUM: We decided, in contrast to the approach taken in Delaware to not allow for the entire elimination of all fiduciary duties. For those of you who deal with the Delaware LLC statutes, you may know that there is an ability, through your limited liability company agreement, to elect to entirely eliminate all fiduciary duties, although you cannot eliminate the obligation of good faith and fair dealing. In Florida, we believe that complete elimination of fiduciary duties was not appropriate and rather that there should continue to be minimum fiduciary duties that are required and that will exist and thus be included as one of the non-waivable provisions. Those core duties are the duty of care and the duty of loyalty. However, under the new Act, although they cannot be eliminated, both of these duties can be circumscribed. The duty for care, for example, is no longer going to be tied to the business judgment rules standards that you find in a corporation. Rather we are following what is in the Uniform Act, which is basically a duty to refrain from engaging in grossly negligent or reckless conduct, and willful or intentional misconduct.

ALAN GASSMAN: Is there any effect on judicial dissolution of limited liability companies?

GARY TEBLUM: We tried real hard to clean up the rules and procedures for judicial dissolution and the appointment of receivers, which we believed was hard to follow in the existing statute.

ALAN GASSMAN: Did you address service of process?

GARY TEBLUM: Yes, we did. The litigators in Florida should be very happy. In this legislation, the current existing confusion in terms of how to make service of process on a limited liability company in the context of Florida litigation has been cleaned up and fixed in the new statute.

ALAN GASSMAN: Will this affect any filing requirements with the State of Florida?

GARY TEBLUM: A significant change is that any and all records that you file with the Department of State in Florida with respect to a limited liability company can be corrected at any time under the new statute. As you may know, the existing statute only allows for the correction of Articles of Organization, that is the initial filing, and that correction could only occur within 30 days after the Articles are filed. But under the new statute you can correct at any time indefinitely into the future. The only qualifier is that anyone who has relied on the record in the period between the original filing of the document and the filing of the correction would not be bound by the correction to the extent of action taken in such reliance during that period and thus the change would not have a retroactive effect on a person who has relied on the previous record.

ALAN GASSMAN: Are there any changes to disassociation?

GARY TEBLUM: There is a new provision to allow members to file statements of disassociation and a manager to file a statement of resignation to put the world on notice that they are no longer associated with the particular entity. This comes up often when a person is no longer associated with the entity and such person wants the public record to show that he or she is not associated, and yet the entity itself is not filing anything to show that such person has been removed. So this allows the person to file something individually to put the world on notice in that regard.

ALAN GASSMAN: Are there any changes to merger provisions?

Check back next week for the answer to this question and what Gary thinks about using Delaware series LLCs in Florida, shelf LLCs, and what new concepts were added by the new Florida LLC Act.

Gary’s short list of the best restaurants in Tampa and shoe size will also be provided.

Did You Know That There are 171 Ways to Measure BP Oil Spill Claims for Your Firm or Others? Do Not Make 170 Mistakes by Having Your Clients Choose the Wrong Method

Please join our free webinar on Wednesday, July 17, 2013 from 5:00 – 5:30 pm with Gary Teblum’s partner, John Goldsmith and Alan S. Gassman on this important topic.

• BP OIL SPILL CLAIMS – AVOID MISTAKES AND MAXIMIZE CLAIMS

Date: Wednesday, July 17, 2013 5:00 p.m. – 5:30 p.m.

Speakers: John Goldsmith, Esq. and Alan S. Gassman

 Location: Online webinar

 Additional Information:  To register for this webinar please click here.

Back to 1984? – Exactly What Did Edward Snowden Reveal?

Edward Snowden, a former intelligence worker, released classified documents regarding the National Security Agency’s attempt to track and monitor cell phone calls, e-mail, and internet activity.  Pursuant to a secret Court Order which was recently published by the Guardian newspaper, the NSA has been receiving information from Verizon Business Network Services.  U.S. officials have acknowledged gathering domestic telephone records which show the time and date of calls and the telephone numbers involved.  The secret Court Order seems to also allow the government to get information regarding the general location as well as other details that would identify the specific phone making the call.

Even though only Verizon was identified, it is likely that similar Orders are in place with other carriers.  If this is true, then the government would have logs of almost every telephone call.  By some estimates, the government is collecting up to a billion pieces of data a day.

There is no indication that the government is actually listening to the telephone calls.  According to the Director of National Intelligence, James Clapper, the information that is gathered goes into a database where it can only be accessed when a judge gives approval in a national security investigation.  The information cannot be accessed unless there is a “reasonable and articulable suspicion” that such information is relevant.

At least two civil lawsuits have already been filed against federal officials since the Court Order was published alleging that civil liberties have been violated.

On a side note, sales of George Orwell’s “1984” on Amazon have jumped by almost 10,000%.

Lawyers in History: Some Gave Their Lives, and Some Even Lost Their Heads Over Making Political Changes

It’s not always easy to be an attorney today, but at least we do not expect to be beheaded anytime soon.  The next time you are having a rough day consider what happened to lawyers who fought for political freedom during The French Revolution. In particular we today profile to lawyers who helped change the history of western Europe, and thus the history of the United States, Maximilien de Robespierre and Antoine Quentin Fouquier de Tinville.

Maximilien de Robespierre: Revolutionary Attorney

During the Revolution, where blood flowed through the streets of Paris, one of the most important figures was young attorney Maximilien de Robespierre. Known to his admirers as “The Incorruptible” and to his enemies as “a bloodthirsty dictator,” he was a figure who evoked strong emotions. He obtained a scholarship to study law at the Lycee Louis-le-Grand in Paris. After graduation, he was admitted to the Arras bar, and later appointed as a criminal judge in Arras. Robespierre considered himself a student of the Enlightenment; he often represented the poor and was a successful advocate for them. He was later swept up in the Revolutionary sentiment of the times, and his focus became largely political. He helped draft the Declaration of Rights of Men and was a major force behind the execution of King Louis XVI. Following the fall of the Royalists, he helped to establish an organization known as the Revolutionary Tribunal to administer stability and law. During this period, Robespierre was at the height of his power; however, it did not last long. He helped to usher in the most radical and bloody phase of the Revolution, The Reign of Terror, that lead to the untimely death to many by the guillotine. Ironically, he was later prosecuted and sentenced to death by the same weapon he so often wielded.

Antoine Quentin Fouquier-Tinville: Let them eat Tort[e]s

You can see the above quoted language eloquently performed by clicking here.

From an early period, Fouquier-Tinville adopted the revolutionary ideas of liberty, equality and fraternity. From obscurity, he managed to obtain a position as public prosecutor in the newly formed Revolutionary Tribunal that prosecuted Royalists from March 1793 – July 1794. During his time as prosecutor, he gained a reputation as one of the most sinister figures of the Revolution, using the veil of the law to cover up gross brutality. As a prosecutor, he was known for his overzealous radicalism and always managed to secure a conviction. He was the prosecutor of several important figures, including Marie Antoinette, Charlotte Corday and The Girondists. However, with the fall of Robespierre and the rise of a new faction, Fouquier-Tinville was later arrested and imprisoned. During his trial, like many other criminal attorneys before and after, he claimed that he was only carrying out the law, and argued “here I am facing slander, [facing] a people always eager to find others responsible.” He was sent to the guillotine, like so many he personally sent, in 1795.

Applicable Federal Rates

Please click here to view a chart of this month’s, last month’s, and the preceding month’s Applicable Federal Rates, because for a sale you can use the lowest of the 3.

Seminars and Webinars

• NORTH SUNCOAST CHAPTER OF THE FICPA’S MONTHLY MEETING:

Alan Gassman will be speaking on the topic of FLORIDA LAW FOR TAX, BUSINESS AND ACCOUNTING ADVISORS

Date: Wednesday, June 19, 2013 (60 MINUTE PRESENTATION FOLLOWED BY DINNER AND DRINKS)

Location: Chili’s U.S. 19 in Port Richey

Additional Information: If you would like to attend the meeting or receive a copy of the materials please email agassman@gassmanpa.com

• SUNCOAST CHAPTER OF THE FICPA MONTHLY MEETING

Alan Gassman will be speaking on the topic of 2 FASCINATING PLANNING SESSIONS: (A) ESTATE AND INCOME TAX PLANNING – 2013; and (B) THE CPA’S GUIDE TO ASSET PROTECTION FOR PROFESSIONALS AND PROFESSIONAL PRACTICES

Date:  Thursday, June 20, 2013 4:00 – 7:00 p.m. (3 HOUR PRESENTATION)

Speakers:       Alan S. Gassman and Christopher J. Denicolo

Location:        Feathersound Country Club, Clearwater, Florida

Additional Information: If you would like to attend this meeting or receive a copy of the materials please email agassman@gassmanpa.com

• LUNCH TALK – MEDICAL PRIVACY LAWS – HOW TO HANDLE STICKY SITUATIONS (WHAT EVERY LAWYER NEEDS TO KNOW)

 Date:  Monday, July 1, 2013 | 12:30 p.m. (30 MINUTE PRESENATION)

Speaker: The Amazing Lester Perling, J.D., M.H.A.

Location: Online webinar

Sponsor: The Clearwater Bar Association

Additional Information: To register please visit www.clearwaterbar.org or email Janine Ruggiero at Janine@gassmanpa.com

• FLORIDA HEALTH CARE LAW CHANGES: HOW THEY AFFECT PHYSICIANS AND MEDICAL ENTERPRISES WEBINAR

Date:  Tuesday, July 2, 2013 | 12:30 p.m. – 1:00 p.m. and Wednesday, July 10, 2013 | 5:00 p.m. – 5:30 p.m.

Speakers: Healthcare Expert Lester Perling, J.D., M.H.A. and Alan S. Gassman, J.D., LL.M.

Location: Online webinar.

Additional Information: To register for the July 2^nd at 12:30 p.m. webinar please click here.   To register for the July 10^th at 5:00 p.m. webinar please click here.

• BP OIL SPILL CLAIMS – AVOID MISTAKES AND MAXIMIZE CLAIMS

Date: Wednesday, July 17, 2013 | 5:00 p.m. – 5:30 p.m.

Speakers: John Goldsmith, Esq. and Alan S. Gassman

Location: Online webinar

Additional Information:  To register for this webinar please click here.

• MEDICAL EDUCATION RESOURCES PRIMARY CARE CONFERENCE

Alan Gassman will be speaking on the topic of LEGAL, TAX AND FINANCIAL BOOT CAMP FOR THE MEDICAL PRACTICE – A SPECIAL TAX, ESTATE PLANNING AND LAW CONFERENCE FOR PRIMARY CARE PHYSICIANS

Date: July 19 – 21, 2013 (Friday – Sunday mornings; Have fun at Disney in the afternoons and we will not ask what you do at night!)

Topic:         1)             The 10 Biggest Mistakes That Physicians Make In Their Investments and Business

  Planning

                                                9am – 10am on Friday, July 19, 2013

                         2)             Lawsuits 101

                                                10:10 am – 11:10 am on Friday, July 19, 2013

                         3)             Essential Estate Planning

                                                11:10 am – 11:40 am on Friday, July 19, 2013

                         4)             Asset Entity Planning for Creditor Protection and Buy Sell Arrangements

                                                10:10 am – 11:10 am on Saturday, July 20, 2013

                         5)             50 Ways to Leave Your Overhead – How to Enhance Medical Practice Profitability

                                                11:40 am – 12:40 pm on Saturday, July 20, 2013

                         6)             Stark Naked, or Well Prepared? – Health Law Compliance

                                                9:00 am – 10:00 am on Sunday, July 21, 2013

Location: Disney’s Boardwalk Resort, Orlando, Florida

Topics by Other Speakers: 2013 Tax Changes, Tax Deductions for Physicians, Medical Practice Financial Management, Physician Compensation, Tax Structures for Medical Practices and Retirement Plan Options for Physicians.

Additional Information:  For more information please visit www.MER.org  Please note that the program qualifies for continuing education credit for physicians.

• WEDU ESTATE PLANNING SEMINAR

Gassman Law Associates meets Big Bird – Sesame Street vs. Wall Street?

Alan Gassman will be speaking on the topic of ASSET PROTECTION – ESSENTIAL KNOWLEDGE AND HOT TOPICS

Leading trust law expert Bruce Stone, Esq. will also speak on a topic to be determined.

Date: Thursday, September 19, 2013 | 7:30 am – 11:30 am

Location: TBD

Additional Information:  If you would like to sign up for this seminar please email agassman@gassmanpa.com

• NOTRE DAME TAX INSTITUTE

Jerry Hesch and Alan Gassman will be speaking on the topic of INTERESTING INTEREST QUESTIONS, PLANNING WITH LOW INTEREST LOANS, PRIVATE ANNUITIES, DEFECTIVE GRANTOR TRUSTS, AND PRIVATE AND COMMERCIAL ANNUITIES

Date: Wednesday, October 16 through Friday, October 18, 2013

Location: Notre Dame College, South Bend, Indiana

Additional Information: Professor Jerry Hesch’s Notre Dame Tax Institute will once again emphasize the importance of income tax planning and implications in addition to estate, estate tax, and related concepts.

Email us now to get your football tickets to the Notre Dame-USC game on October 19.

We welcome questions, comments and suggestions for the presentation that we are assisting Jerry in preparing and presenting.

• PINELLAS COUNTY ESTATE PLANNING COUNCIL SEMINAR

Alan Gassman will be speaking on the topic of HOT TOPICS FOR ESTATE PLANNERS

Date: Wednesday, October 23, 2013 | 8:00 am – 12:00 p.m. (60 MINUTE PRESENTATION)

Location: TBD

Additional Information: To attend the meeting or to receive information on joining the Council please click here or email agassman@gassmanpa.com

• 2013 MOTE VASCULAR SURGERY FELLOWS – FACTS OF LIFE TALK SEMINAR FOR FIRST YEAR SURGEONS

Alan Gassman will be speaking on the topic of ESTATE, MEDICAL PRACTICE, RETIREMENT, TAX, INSURANCE, AND BUY/SELL PLANNING – THE EARLIER YOU START THE SOONER YOU WILL BE SECURE

Date: October 25 – 27, 2013 | Times TBD

Location: TBD

Additional Information: Please contact agassman@gassmanpa.com for additional information.

• NEW JERSEY INSTITUTE FOR CONTINUING LEGAL EDUCATION (ICLE) HEALTH LAW SYMPOSIUM – AN ALL DAY SEMINAR

Alan Gassman will be speaking on the topic of WHAT HEALTH LAWYERS NEED TO KNOW ABOUT FLORIDA LAW

Date: Friday, November 1, 2013 | 9am – 5pm (Mr. Gassman speaks from 1:10 pm until 2:10 p.m.)

Location: Seton Hall Law School, Newark, New Jersey

Additional Information: Seton Hall University in South Orange, New Jersey was founded in 1856, and they have remodeled since.  Today, Seton Hall has over 10,000 students in its undergraduate, graduate and law school programs and is in close proximity to several Kentucky Fried Chicken locations.

• NEW JERSEY INSTITUTE FOR CONTINUING LEGAL EDUCATION (ICLE)_SPECIAL 3 HOUR SESSION

Alan Gassman will be speaking on the topic of WHAT NEW JERSEY LAWYERS NEED TO KNOW ABOUT FLORIDA LAW – A 3 HOUR OVERVIEW BY ALAN S. GASSMAN

Date: Saturday, November 2, 2013

Location: Wilshire Grand Hotel, West Orange, New Jersey | 9am – 12pm

Additional Information: Please tell all of your friends, neighbors and enemies in New Jersey to come out to support this important presentation for the New Jersey Bar Association.  We will include discussions of airboats, how to get an alligator off of your driveway, how to peel a navel orange and what collard greens and grits are. For additional information please email agassman@gassmanpa.com

• SALT LAKE CITY ESTATE PLANNING COUNCIL’S FALL ONE DAY “TAX AND DEDUCTIBILITY OF YOUR SKI TRIP” INSTITUTE

Alan Gassman will be speaking on the topic of PRACTICAL ESTATE PLANNING, WITH A $5.25 MILLION EXEMPTION AMOUNT

Date: Thursday, November 7, 2013

Location: Hilton Downtown Salt Lake City, Utah

Additional Information:  Please support this one day annual seminar conveniently located near skiing and tourism opportunities.  If you would like to attend this event or receive the materials please email agassman@gassmanpa.com

NOTABLE SEMINARS PRESENTED BY OTHERS:

• 48^th ANNUAL HECKERLING INSTITUTE ON ESTATE PLANNING SEMINAR

Date: January 13 – 17, 2014

Location:  Orlando World Center Marriott, Orlando, Florida

Sponsor: University of Miami School of Law

Additional Information: For more information please visit: http://www.law.miami.edu/heckerling/

• 16^th ANNUAL ALL CHILDREN’S HOSPITAL ESTATE, TAX, LEGAL & FINANCIAL PLANNING SEMINAR

Date: Wednesday, February 12, 2014

Location: All Children’s Hospital Education and Conference Center, St. Petersburg, Florida with remote location live interactive viewings in Tampa, Sarasota, New Port Richey, Lakeland, and Bangkok, Thailand

Sponsor: All Children’s Hospital

• THE UNIVERSITY OF FLORIDA TAX INSTITUTE

Date: February 19 – 21, 2014

Location: Grand Hyatt, Tampa, Florida

Sponsor:  UF Law alumni and UF Graduate Tax Program

Additional Information:  Here is what UF is saying about the program on its website: “The UF Tax Institute will provide tax practitioners and other leading tax, business and estate planning professionals with a program that covers the most current issues and planning ideas with a practical, informative, state-of-the-art approach.  The Institute’s schedule will devote separate days or half days to individual income tax issues, entity tax issues and estate planning issues.  Speakers and presentations will be announced as the program date nears to ensure coverage of the most timely and significant topics.  UF Law alumni have formed the Florida Tax Education Foundation, Inc., a nonprofit corporation, to organize the conference.”

For details about each event, please visit us online at gassmanlaw.com/newsandevents.html

Alan S. Gassman, J.D., LL.M. is a practicing lawyer and author based in Clearwater, Florida. Mr. Gassman is the founder of the firm Gassman, Crotty & Denicolo, P.A., which focuses on the representation of physicians, high net worth individuals, and business owners in estate planning, taxation, and business and personal matters.  He is the lead author on Bloomberg BNA’s Estate Tax Planning and 2011 and 2012, Creditor Protection for Florida Physicians, Gassman & Markham on Florida and Federal Asset Protection Law, A Practical Guide to Kickback and Self-Referral Laws for Florida Physicians, The Florida Physician Advertising Handbook  and The Florida Guide to Prescription, Controlled Substance and Pain Medicine Laws, among others.  Mr. Gassman is a frequent speaker for continuing education programs, publishes regularly for Bloomberg BNA Tax & Accounting, Estates and Trusts Magazine, Estate Planning Magazine and Leimberg Estate Planning Network (LISI).  He holds a law degree and a Masters of Law degree (LL.M.) in Taxation from the University of Florida, and a business degree from Rollins College.  Mr. Gassman is board certified by the Florida Bar Association in Estate Planning and Trust Law, and has the Accredited Estate Planner designation for the National Association of Estate Planners & Councils.  Mr. Gassman’s email is Agassman@gassmanpa.com.

Thomas J. Ellwanger, J.D., is a lawyer practicing at the Clearwater, Florida firm of Gassman, Crotty & Denicolo, P.A.  Mr. Ellwanger received his B.A. in 1970 from Northwestern University and his J.D. with honors in 1974 from the University of Florida College of Law.  His practice areas include estate planning, trust and estate administration, personal tax planning and charitable tax planning.  Mr. Ellwanger is a member of the American College of Trusts and Estates Counsel (ACTEC). His email address is tom@gassmanpa.com.

Christopher Denicolo, J.D., LL.M. is a partner at the Clearwater, Florida law firm of Gassman, Crotty & Denicolo, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law.  He has co-authored several handbooks that have been featured in Bloomberg BNA Tax & Accounting, Steve Leimberg’s Estate Planning and Asset Protection Planning Newsletters, and the Florida Bar Journal. He is also the author of the Federal Income Taxation of the Business Entity Chapter of the Florida Bar’s Florida Small Business Practice, Seventh Edition. Mr. Denicolo received his B.A. and B.S. degrees from Florida State University, his J.D. from Stetson University College of Law, and his LL.M. (Estate Planning) from the University of Miami.  His email address is Christopher@gassmanpa.com.

Kenneth J. Crotty, J.D., LL.M., is a partner at the Clearwater, Florida law firm of Gassman, Crotty & Denicolo, P.A., where he practices in the areas of estate tax and trust planning, taxation, physician representation, and corporate and business law. Mr. Crotty has co-authored several handbooks that have been published in BNA Tax & Accounting, Estate Planning, Steve Leimberg’s Estate Planning and Asset Protection Planning Newsletters, Estate Planning magazine, and Practical Tax Strategies.  Mr. Crotty is also the author of the Limited Liability Company Chapter of the Florida Bar’s Florida Small Business Practice, Seventh Edition. He, Alan Gassman and Christopher Denicolo are the co-authors of the BNA book Estate Tax Planning in 2011 & 2012.  Mr. Crotty is board certified by the Florida Bar Association in Tax Law. His email address is Ken@gassmanpa.com.

Thank you to our law clerks that assisted us in preparing this report.