The Thursday Report – June 20, 2013 – New Florida Laws Explained
New Florida Laws Explained:
1. 30 Day Rental Provision for Homestead
2. Fraudulent Transfers to Charities Exemption
3. Physician Assistants Are Now Able to Order Controlled Substances for Hospital, Surgery Center and Mobile Surgical Facility Use
4. Optometrists Now Able to Administer and Prescribe Some Pain Relief Medications
Gary Teblum on the New LLC Laws– Part 2
What to Tell Clients if and When Investigators Show Up at Their Door by Gabriel Imperato, Esq.
Our New Tampa Office Finally Gets It’s Sign!
Lawyers in History: The Impact of Law Practice on their Lives and Careers: James K. Polk
Our Favorite Animal Poems by Ogden Nash
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.
New Florida Laws Explained
1. 30 Day Rental Provisions for Homestead
Governor Scott has signed into law Senate Bill 342 – Rental of Homestead Property, and it is scheduled to take effect on July 1, 2013. The new law amends Florida Statute § 196.061.
Under the old statute, enacted in 1996, a homeowner’s rental of “all or substantially all” of his or her homesteaded property meant that he or she had “abandoned” the homestead and therefore lost the ad valorem tax protection. The caveat to the law was that a homeowner turning his homestead property into such a rental after the first day of a given calendar year would not lose the homestead exemption for that calendar year, so long as the property had not also been rented the previous calendar year.
SB 342 clarifies the statute and limits the exception. Now, a property owner who rents out his or her homestead for more than 30 days per year for two consecutive years will lose the homestead exemption tax benefits on that property.
2. Fraudulent Transfers to Charities Exemption
The governor has also signed HB – 95 Charitable Contributions. The bill amends Florida’s Uniform Fraudulent Transfers Act (FUFTA), Florida Statute § 726, so that it provides debtors with a defense to a creditor’s “clawback” action on funds transferred to a religious or charitable entity.
Effective July 1st, FUFTA will be amended to prevent creditors from attempting to “clawback” donations made by debtors to qualified religious or charitable organizations, if it can be shown that the organization received the donation in good faith and more than two years before the commencement of an action to set aside the transfer or the filing of a bankruptcy petition. The statute also includes a “value” defense, which states that a transfer from a debtor to a charity within two years will not be considered fraudulent if the transfer was consistent with past practices of the debtor, or if the transfer was received in good faith and the contribution did not exceed 15% of the gross income of the debtor. These exemptions apply only to individual debtors, and not corporate entities.
Florida’s charitable contribution exemption now closely resembles that of the federal bankruptcy code, 11 U.S.C. 548(a)(2), the main difference being the Florida law’s reference to good faith on the part of the recipient organization.
The Florida Statute exemption, § 726.109(7)(b) will now read:
(b) However, a charitable contribution from a natural person is a fraudulent transfer if the transfer was received on, or within 2 years before, the earlier of the date of commencement of an action under this chapter, the filing of a petition under the federal Bankruptcy Code, or the commencement of insolvency proceedings by or against the debtor under any state or federal law, including the filing of an assignment for the benefit of creditors or the appointment of a receiver, unless:
(1) The transfer was consistent with the practices of the debtor in making the charitable contribution; or
(2) The transfer was received in good faith and the amount of the charitable contribution did not exceed 15 percent of the gross annual income of the debtor for the year in which the transfer of the charitable contribution was made.
The bankruptcy code exemption reads as follows:
(2) A transfer of a charitable contribution to a qualified religious or charitable entity or organization shall not be considered to be a transfer covered under paragraph (1)(B) in any case in which—
(A) the amount of that contribution does not exceed 15 percent of the gross annual income of the debtor for the year in which the transfer of the contribution is made; or
(B) the contribution made by a debtor exceeded the percentage amount of gross annual income specified in subparagraph (A), if the transfer was consistent with the practices of the debtor in making charitable contributions.
3. Physician Assistants Are Now Able to Order Controlled Substances for Hospital, Surgery Center and Mobile Surgical Facility Use
Senate Bill 398 amends Florida Statutes §§ 458.347 and 459.022, giving medical and osteopathic doctors the right to delegate the authority to “order” medications, including controlled substances, for patients in hospitals, ambulatory surgical centers, and mobile surgical facilities beginning July 1, 2013. Under present law, a physician assistant (“PA”) under the supervision of a physician is not able to order from a list of medications referred to as a “negative formulary,” which are listed in both sections 458.347(4)(e) and 459.022(4)(e). The list includes controlled substances, general anesthetics, and radiographic contrast materials.
There is a difference between a “prescription” and an “order.” The term order is used in a hospital or institutional setting when an authorized practitioner (physician, physician assistant, etc.) requests a medication for an admitted patient. That order is transcribed in the patient’s medical records and is administered on site by a nurse or other licensed health care personnel. A prescription, according to the Florida Pharmacy Act, includes any order for drugs or medicinal supplies communicated by any means by a licensed practitioner authorized by the laws of the state to prescribe such. Unlike an order, which is administered by a nurse or other qualified personnel; a prescription is dispensed by a pharmacist.
The amendments authorize a supervisory physician to delegate to his or her PA the authority to order medications, including controlled substances, for the physician’s patient in any hospital, ambulatory surgical center or mobile surgical facility.
4. Optometrists Now Able to Administer and Prescribe Some Pain Relief Medications
Licensed, certified optometrists are now authorized to give and prescribe “oral ocular pharmaceuticals agents” for pain relief. Oral ocular pain relief sounds like what you need after experiencing the “eyes-bigger-than-stomach” phenomenon.
HB 239 – Practice of Optometry gives optometrists the ability to dispense these topically or orally administered ocular pain relief agents only after they submit proof to the DOH that they have passed a 20-hour certification course and exam. To get the go-ahead from the DOH, proof of passing must be submitted no later than October 1, 2013.
The authority granted by the new law is limited; it prohibits optometrists from dispensing the drugs for the purpose of treating any systemic disease as well as from administering or prescribing Schedule I or II controlled substances.
Gary Teblum on the New LLC Laws – Part 2
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 the second part of this interview below. To read part 1 of this excellent interview please click here.
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 and we welcome any questions, comments, or suggestions for Ken’s chapter, or if you would like to be a beta reader please let us know.
GARY TEBLUM: We have cleaned up the merger and conversion provisions, and in particular how these entities, both within LLCs, and also across entities, can merge or can convert either into an LLC or out of an LLC into another entity.
ALAN GASSMAN: What are some of the provisions that provide for new concepts?
GARY TEBLUM: We have added a few new concepts, and in particular the concepts of interest exchanges and in-bound domestications. We did not include out-bound domestications. For these purposes, domestications are just domestications of entities existing in other countries, not domestications of entities existing in other states.
We have also added some new events that trigger appraisal rights and we have fixed a glitch in the appraisal rights that appears in our current statute in circumstances where, for example, you are approving a merger transaction or some other type of transaction by way of a written consent. Indeed, in this context, under the current statute, the statutory provisions just did not work. There was a circularity to it. In the new LLC Act, we fixed that problem and put a procedure together that we believe is relatively easy to follow and much more intuitive.
ALAN GASSMAN Did the committee consider adopting the concept of series LLCs?
GARY TEBLUM: We did consider whether to adopt the concept of series LLCs, similar to what exists in Delaware, but we made a determination that we did not want to go there. We were concerned that, because of the more typical types of businesses that are forming LLCs in Florida, Series LLCs might be used improperly. As a result, we did not want to make the concept of Series LLCs a part of the new Florida LLC Act. We are open to possible amending the Act in the future when there has been a lot more clarification throughout the country with respect to Series LLCs. Our decision on this parallels the Uniform Act, which does not include a provision authorizing series LLCs.
ALAN GASSMAN: I have been asked a few times by various lawyers whether I thought you could have a Delaware Series LLC that has the separate insulated cells and have it operate in Florida and have the separated insulated cells respected here. Have you ever looked into that? Do you think there is any chance that would work?
GARY TEBLUM: Yes, I think that there is a chance it works. I will tell you, however, that the Florida Department of State has some special rule interpretations as to how the separate cells must be handled. In particular, the DOS, requires each separate cell to be qualified to transact business in the state, so you cannot just qualify the series as a single LLC. I believe that, based on giving full faith and credit to the law of the state of formation, Florida should respect the separateness of the cells from liability perspective because it is a matter of internal affairs. Of course, I would expect that the ability to respect the separateness will be dependent on making certain that the facts are such that no piecing of the veil argument could be successfully advanced. On the other hand, I would caution that, as far as I know, no Florida court has addressed this separateness of liability for out-of-state series LLCs. Remember, we did not expect the result in Olmstead. Thus, until the actual case presents itself and there is a definitive ruling, we really have no idea what the Florida Supreme Court ultimately would do.
ALAN GASSMAN: Should an LLC series have its own EIN?
GARY TEBLUM: You know, I do not like series LLCs because I believe the concept should be used in only limited circumstances, which few practitioners in Florida, including me, tend to see. Thus, my expertise with Series LLCs is very limited. Nevertheless, my impression is that most practitioners who use Series LLCs will get a separate EIN for each series. In this regard, remember that the Florida LLC statute – both the current statute and the new legislation, does not include a provision addressing Series LLCs.
ALAN GASSMAN: What did the committee do about “shelf LLCs”?
GARY TEBLUM: We also did not elect to have the new Florida LLC Act allow for what is commonly referred to as shelf LLCs. That is where you can form an LLC and sort of hold it on a shelf. It does not have any members, and then when you are ready to utilize it, you take it down. We did not think it was appropriate. The Commissioners of the Uniform Act also did not think that allowing for the formation of shelf LLCs was appropriate. Under the new Florida LLC Act, the concept of shelf LLCs will not exist and therefore you would not be able to form an LLC in Florida unless at the time of formation the LLC has at least one member.
ALAN GASSMAN: Gary, we cannot thank you enough, not only for spending the time to explain the above, but also for all of your hard efforts and the efforts of everyone who participated in helping Florida to vastly improve its LLC Statute.
GARY TEBLUM: Thanks Alan. I would encourage every lawyer reading this interview to consider becoming involved with your Florida Bar section in legislative efforts. Hundreds of hours go into this every year, and it is clearly for the betterment of our clients, our profession, and our state business community.
What to Tell Clients if and When Investigators Show Up at Their Door and What Clients Can Tell Their Employees
By: Gabriel Imperato
Many times the government will investigate clients and their health care entities, and questions arise as to what to communicate to employees, and whether to offer them legal counsel or advice. It is important not to interfere with a governmental investigation, but getting the right information and advice to the right people can be very important, and we are very thankful to Gabe Imperato, Esq. of the Broad and Cassel firm for the following memo that is very well written. Gabe’s practice and contact information is as set forth below:
Gabe L. Imperato is the Managing Partner of the Fort Lauderdale office of Broad and Cassel and serves on the Firm’s Executive Committee. He is a member of the Health Law Practice Group and is the co-chair of the Firm’s White Collar Defense and Compliance Practice Group. Mr. Imperato’s personal practice includes representing individuals and organizations accused of health care fraud and assisting and advising health care organizations on corporate governance and compliance matters. Mr. Imperato is board certified as a specialist in health law by the Florida Bar. He is also certified in Health Care Compliance (HCC) by the Health Care Compliance Association, where he sits on the Board of Directors and is the Second Vice President.
He has served as Deputy Chief Counsel, Office of the General Counsel, United States Department of Health and Human Services, Dallas, Texas. He advised and represented various agencies of the Department of Health and Human Services, including the Center for Medicare and Medicaid Services, the Public Health Service, the Social Security Administration and the Office of the Inspector General.
Gabe can be reached at Broad and Cassel, 954-745-5223 or via email at gimperato@broadandcassel.com.
Below is his memorandum:
- A government investigator has the right to contact you and request to speak with you.
- You have the right to choose whether or not to speak with any investigator. In all situations you have the right to consult with legal counsel before you decide whether or not to talk to an investigator.
- The government investigator does not have the right to insist upon an interview, and it is improper for him or her to pressure you in an attempt to obtain an interview, because it is completely your choice whether or not to speak with any investigator.
- If you decide to refuse an interview, you should politely, but firmly decline the investigator’s request, but ask him or her for agency and contact information.
- Since you are not required to submit to an interview, if you decide that you are willing to submit to one, you have the right to insist upon any precondition you desire. For example, you may require that the interview be conducted only in the presence of legal counsel. In some situations, your employer will pay for the cost of an attorney to represent you.
- Regardless of your decision, if you are contacted by a government investigator, it is extremely helpful if you immediately contact your supervisor at your place of employment and/or legal counsel.
You have every legal right to tell your employer about the government contact. The agent may request or suggest that you keep the contact confidential, but there is no law that would prevent you from disclosing any detail of your discussion with the agents. An employer should expect employees to advise of such government contacts.
- Employees often wonder what their employer would prefer. The answer is that the decision is truly yours. However, most employers (and their lawyers) would strongly encourage you to conduct the interview with legal counsel present.
- Under all circumstances, remember that you must tell the truth to government agents. Failure to do so may, in and of itself, be a violation of the law.
- Do not destroy any documents or attempt to hide evidence under any circumstances.
Gabe’s partner, Lester Perling and Alan Gassman recorded a webinar called Unannounced Medicare Audits – What To Do If Investigators Come to Your Office, which can be viewed by clicking here.
Our New Tampa Office Finally Gets It’s Sign!
The rent check has cleared
The sign has been erected
Tom Ellwanger is ready
To get your problems corrected.
Lawyers in History: The Impact of Law Practice on their Lives and Careers: James K. Polk
James K. Polk
James K. Polk (extra Thursday Report points if you “kno”w what the K stands for) probably doesn’t get the common attention and accolades he deserves for his performance as the 11th President of the United States. Scholars, however, have noted his importance to the early United States, with the Daily Beast recently calling him the “least known consequential president.” Thanks to his leadership, our nation made its greatest territorial expansion since the Louisiana Purchase during his sole term in the White House.
Under Polk’s stead, the United States annexed the Oregon territory, which today makes up Oregon, Idaho, Washington and the Republic of Texas, leading to a slight misunderstanding with Mexico that culminated in the 1846 Mexican-American War, and added what is today California, Nevada, Utah, most of Arizona, and parts of New Mexico, Colorado and Wyoming through the Treaty of Guadalupe Hidalgo that ended the Mexican-American War.
James Polk attended the of North Carolina. After graduating with honors, he studied law under a Nashville trial attorney, and was admitted to the bar in 1820. For his first case, he defended a client with a public fighting charge. Polk got a mixed verdict – his client was released, but fined one dollar. The client? His father.
Polk began his political career in the House of Representatives, and later became Speaker of the House (1835), Governor of Tennessee, and became the youngest man at the time to become president in 1845.
And Polk’s one-term presidency was not a result of his failure to win re-election, quite the opposite. When he ran in 1845 he promised he would not seek a second term, and he kept his word.
Our Favorite Animal Poems by Ogden Nash
If you or your children have never read Ogden Nash buy some of his books immediately. He was truly a genius for his time, and the favorite poet for many. Anyone who would like to co-write the tax song of J. Alfred Prufrock can contact us immediately.
The Camel
The camel has a single hump.
The dromedary two.
Or else the other way around.
I’m not sure, are you?
The Dog
The truth I do not stretch or shove
When I state that the dog is full of love.
I’ve also found, by actual test,
A wet dog is the lovingest.
The Duck
Behold the duck.
It does not cluck.
A cluck it lacks.
It quacks.
It is specially fond
Of a puddle or pond.
When it dines or sups,
It bottoms ups.
The Termite
Some primal termite knocked on wood
And tasted it, and found it good!
And that is why your Cousin May
Fell through the parlor floor today.
The Panther
The panther is like a leopard,
Except it hasn’t been peppered.
Should you behold a panther crouch,
Prepare to say Ouch.
Better yet, if called by a panther,
Don’t anther.
Puma from Yuma
A jolly young fellow from Yuma
Told an elephant joke to a puma;
now his skeleton lies
beneath hot western skies-
the puma had no sense of huma”
– Ogden Nash
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
- 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
- THE 444 SHOW – FORENSIC EXAMINATION OF INSURANCE POLICIES
Date: Thursday, June 27, 2013 | 4:00 – 4:50 pm
Speaker: Dennis Wall, Esq.
Location: Online webinar
Sponsor: The Clearwater Bar Association
Additional Information: To register for this webinar please click here or email Janine@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 2nd at 12:30 p.m. webinar please click here. To register for the July 10th 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 Friends and colleagues of The Thursday Report can attend at the special rate of $495 (a savings of $200). To receive the discount when registering please call 800-421-3756 or visit their website www.MER.org and on the payment page select “other” when registering. The Thursday Report and Gassman, Crotty & Denicolo, P.A. derive no compensation from attendees or recommending clients to attend this program.
Rooms have been blocked off at Disney Boardwalk Hotel. The group rate is $229 per night (before taxes). You can make your reservations for your hotel through the MER website as well. Locate the conference by either location or subject, click on “Program Information” and then “Accommodations” and then on “Reservation Link.” If you would like to call Disney directly to make your reservations please call 407-934-3372 and let them know the group code of G0611977.
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.
- 2nd ANNUAL PINELLAS COUNTY ESTATE PLANNING SEMINAR
Alan Gassman will be speaking on the topic of HOT TOPICS FOR ESTATE PLANNERS
Date: Wednesday, October 23, 2013 | 7:30 am – 12:00 p.m. (60 MINUTE PRESENTATION)
Location: Ruth Eckerd Hall, Clearwater, Florida
Additional Information: In addition to Alan Gassman, Sean Casey, Director, Reigional Portfolio Management and Senior Vice President with Fifth Third in Naples, Fl., Sandra F. Diamond, Esq. of Williamson, Diamond & Caton, P.A. and Barry D. Flagg, CFP, CLU, ChFC will be speaking on topics of interest. The cost to attend the meeting is $75.00. To attend the meeting or to receive information on joining the Council please click here or email Ellen Mantegna at emantegna@verizon.net This seminar qualifies for 4 hours of continuing education credit for attorneys, CPAs, CFPs, CTFAs and CLUs.
- 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:
- 48th 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/
- 16th 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.