The Thursday Report – Is Col. Sanders in Witness Protection?

“Pleasure in the job puts perfection in the work”


Ken Crotty’s LLC Clinic – Statement of Authority

Pre-Nuptial and Post-Nuptial Agreements: An Interview with noted divorce attorney, Ky Koch and Judge George Jirotka – Part 1 of a 7 Part Series

Clayton Kreis’ Excellent Advisor Checklist

Four Questions Asked by a New Doctor Approached by Various Salespeople

Great Morning Tampa Event for WEDU PBS

Back by Popular Demand – More Ogden Nash Poems

Research on Google 


While Colonel Sanders reportedly died in 1980, perhaps he was hidden away because of the FBI’s 1970 investigation file.  Perhaps the opening of the new KFC “11” stores that will not feature his likeness or name is a further step in this direction.  In 1970 Colonel Sanders sent J. Edgar Hoover an invitation to his 80th birthday party and promised to provide him with a bribe – personalized transportation if he would attend.  J. Edgar Hoover did not attend. Click here to read the letter from Colonel Sanders to Hoover.

It may or may not be true that the government is still investigating many of these people, and those who have associated with him, but it is not true that Alan S. Gassman has gone into hiding.  Nevertheless, changing identities can sometimes be a good thing.  Click here to see a possible costume that would confuse even the best federal agencies.

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

This report and other Thursday Reports can be found on our website at

Our LLC Clinic – Statement of Authority Rules by Ken Crotty and Alan S. Gassman

Have you ever wondered what prevents someone from making themselves a Manager of an LLC on Sunbiz and proceeding to buy or mortgage real estate, or go to a bank and withdraw money without the knowledge or approval of the LLC owners?

The new Statement of Authority law that was passed this year provides that third parties will be bound by appropriately filed Statements of Authority under the circumstances described below.

Drafting and maintaining an appropriate Statement of Authority will therefore be a very important function for those of us who form and/or maintain limited liability companies.

This law arises under Florida Statute Section 605.0302, which you can read by clicking here.

Please note that to be binding upon real estate the Statement of Authority must be not only filed with the Secretary of State, but a certified copy of the Statement has to be recorded in the public records of the county where the real property is located.

One of the new items introduced by the 2013 Florida LLC Act is the concept of a Statement of Authority (“Statement”). Pursuant to Section 605.0302 of the Act, a limited liability company may now file a Statement with the department.

The Statement can specify the authority or limitation of authority for Members, Managers, Officers, and others to act. The Statement can also provide that one or more of such individuals have the authority or do not have the authority to do any of the following:

1. Execute an instrument;

2. Transfer real property held in the name of the LLC;

3. Enter into transactions on behalf of the LLC; and

4. Act for or bind the LLC

It is important to note that Statements of Authority will expire five years after they have been filed, so a calendar system needs to be set up for this. The Amendment of a Statement will be considered an extension so that the 5 years restarts upon the filing of the Amendment.

Any Amendment or cancellation must include the name of the LLC, the street and mailing address of its principal office, the date the Statement became effective, and a description of how the original Statement is being amended or a declaration that the original Statement is being cancelled.

If a Statement has been filed which grants authority to an individual (except for transfers of real property) and a third person gives value in reliance on this Statement, then such person is entitled to rely on the Statement unless (a) the person had knowledge to the contrary; (b) the Statement had been amended or cancelled; or (c) another Statement limiting the authority had been filed.

For transfers of real property, if a certified copy of the Statement has been filed in the appropriate recording office then a person who gives value in reliance on this Statement is entitled to rely on the Statement unless (a) the Statement had been amended or cancelled and a certified copy of the amendment or cancellation has been filed with the appropriate recording office; or (b) another certified Statement limiting the authority had been filed with the appropriate recording office.

Therefore, if the LLC is concerned that an individual or entity may attempt to transfer real estate owned by the LLC, then the LLC should file a certified Statement of Limitation with the appropriate recording office. If a certified Statement of Limitation is filed, then all persons are deemed to know of the limitation contained in the Statement of Authority and the property would be protected. Because of this, practitioners should be filing Statements of Authority for their clients’ LLCs in the counties where the LLCs have real property to provide additional protection for these assets.

Generally when Articles of Dissolution are filed or a termination of an LLC occurs this cancels any Statements of Authority that the LLC filed. It is possible for the LLC to record a Statement of Authority which is designated as a post-dissolution Statement of Authority to grant a person or entity the authority or limit the authority of a person or entity to transfer real property that had been owned by the LLC.

If a person disassociates from an LLC or resigns from an LLC and such person files a Statement of Resignation pursuant to Section 605.0216, this Statement of Resignation will terminate the authority of the person contained in the original Statement.

Section 605.0303 of the Act provides that a person who has been granted authority in a Statement may deny the authority. Such person must file a Statement with the department signed by the person that provides the name of the LLC, the caption of the Statement of Authority to which the statement or denial pertains, and that the person denies the grant of authority.

If you would like to read the entire Florida Statute Section 605, please click here.

Pre-Nuptial and Post-Nuptial Agreement Traps and Strategies – A Very Interesting Interview with Board- Certified Family Lawyer Ky Koch and Judge George Jirotka – Part 1 of a 7 Part Series

Koch and Jirotka

Alan Gassman was fortunate enough to interview Ky Koch and Judge George Jirotka in a Clearwater Bar sponsored 444 Show on Thursday, May 23, 2013.  The 50 minute recording of this interesting webinar, along with an informative PowerPoint presentation, can be purchased from the Clearwater Bar Association for $30 (less than 2 buckets of chicken – but if you have the choice go for the chicken) by clicking here.  The webinar qualifies for 1 hour of continuing education credit and is an extremely interesting and informative presentation.

Ky Koch is a board certified marital and family lawyer with the firm of Koch and Hoffman, P.A.  He has been practicing law since 1978.  He is a fellow of the American Academy of Matrimonial Lawyers and the International Academy of Matrimonial Lawyers.  Mr. Koch has also previously served as President of the Clearwater Bar Association and can be reached at or 727-446-6248.

Judge George M. Jirotka is a judge of the Sixth Judicial Circuit in Pinellas County.  He received his master’s degree in business administration from the University of Chicago and his law degree from the University of Texas and was admitted to the Bar in 1983.  Prior to becoming a judge, he worked for Fowler White Boggs Banker in the Government, Environmental and Land Department Real Estate Practice Group.  Judge Jirotka also served as mayor of Belleair Shores from 1991 until 1998.

Part One of this series introduces the reader to the present overall status of prenuptial agreement statutory law and caselaw, and talks about prominent malpractice traps and how to get clients prepared for what they can encounter in the prenuptial agreement universe.

  • On Thursday, August 15, 2013, How much disclosure is enough disclosure, whether both parties need to have lawyers, and questions to ask the lawyer or spouse you are not representing to document appropriate disclosure and circumstances by video-taped interview or written correspondence.
  • On Thursday, August 22, 2013, Whether both parties need to have lawyers, and questions to ask the lawyer or spouse you are not representing to document appropriate disclosure circumstances by video-taped interview or written correspondence.
  • On Thursday, August 29, 2013, Discussion of Castro v. Castro and Belcher v. Belcher, and what they mean for clients and lawyers who are involved in the pre and post nuptial agreement planning.
  • On Thursday, September 5, 2013, Alimony and lawyer fee obligations that may not be waivable in pre-nuptial or post nuptial agreements, and offset clauses and other ways to handle these.
  • On Thursday, September 12, 2013, Bifurcation – whether you can require the validity of the pre-nuptial or post-nuptial agreement be litigated or also before having to also litigate what the result could be if it is or is not enforceable.
  • On Thursday, September 19, 2013, How to keep marital and asset information confidential in a divorce scenario, arbitration, and the Roddy v. Roddy case.

Below is part 1 of the 7 part interview:

Alan Gassman: Ky and Judge Jirotka, thank you so much for being here with us today.  You both have a significant amount of knowledge in the family law area, and with respect to the new Florida Statute Section 61.079, which is entitled the Uniform Premarital Agreement Act and was enacted effective October 1, 2007.

Ky Koch: Thanks Alan.  By way of background, this act came into effect in Florida in 2007.  There are now 26 states that have some form of this law, and though not identical, most of them are awfully close in nature.  Since it was enacted in 2007, we don’t have any case law interpreting it in Florida.  It’s a relatively short time to have negotiated a pre-nuptial agreement, been married, divorced, and be up on appeal.  I’m sure we’ll be seeing some cases here real soon, because six years is about the right time to get from point A to point B.

The Uniform Act was meant to make the drafting, interpretation and enforcement of pre-marital agreements much more predictable and frankly, easier to enforce.  It has pretty much embodied the case law that existed prior to that time and streamlined it into a one page statute.

The bottom line of this new statute is that the prenuptial agreement must be in writing and must have been signed by each of the two parties.  That’s also in the prior case law.  Consideration for a prenuptial agreement only needs to be the marriage itself.  There need not be any other particular consideration, and that’s embodied very explicitly in the statute.

Amendment and abandonment of the agreement can only occur also upon a written or signed agreement.  Here’s where we get into the items that Judge Jirotka sees, I’m sure on almost a daily basis, and that is how do you set aside a prenuptial agreement?  Perhaps you could comment on that for us, Judge.

Judge Jirotka: Well we don’t see them all that often in terms of being contested.  It may have to do with the fact that the prenuptial agreements are usually entered into not in a first marriage, but rather the second and subsequent marriages.  They generally are entered into by spouses that come into the marriage with unequal footing.

The issues that we most often see are involuntary execution, fraud, duress, coercion, overreaching, and largely the issue of unconscionability, ‘he or she didn’t tell me what he or she owned,’ or financial disclosure, ‘he or she made me sign this two minutes before the priest came in.’

Ky Koch: ‘Hey honey, I’ve got something for you to look at.’

Judge Jirotka: Exactly!  The ones that I have seen as a judge fall into two categories.  One is lack of full disclosure or the allegation of lack of full disclosure.  I’d say of the cases that I’ve seen, that’s got to be 75% or higher.  The remaining cases that I’ve seen are he or she gave it to me after we signed the caterer’s agreement or something like that.

Ky Koch: Whether it was pressure bearing from the wedding contingency?

Judge Jirotka: Right, the invitations already went out.  Those are the two areas that we see the most.

Ky Koch: I would agree.  You know as a practitioner several issues come up. I have seen from personal experience that prenuptial agreements are a malpractice trap extraordinaire for a million reasons.

One reason is that the law changes over time.  Two is you are virtually trying to crystal ball a situation where people’s assets and debts are frozen in time as of today – the day you’re drafting the pre-nup until what happens 15, 20 years from now.  That’s virtually impossible as we all know, and circumstances change.  Trying to address all of those eventualities in a form of a written document is difficult.

I try to charge as much money as I can get out of my mouth when quoting a fee because these things are so darned hard.  People are in love and wanting to get married and excited about the wedding and have family coming in, and at the same time you’re negotiating their divorce.  And it is just hard.  There is no other way to describe it.

Alan Gassman: It’s a character test.  The client tells us that the spouse-to-be is absolutely in love with the client, but then this love seems to be tested when a reasonable prenuptial agreement is presented, and the person who loves my client so much no longer seems to love him or her as much when the monetary rewards for marriage are reduced.

Fairness is in the eye of the beholder, and it’s an interesting dynamic because of the emotions that are swirling around the negotiations.  You, as the lawyer, are expected to keep them together as a couple and negotiate their divorce for them at the same time, and it is not easy.

Judge Jirotka: Ky, what percentage would you say that you negotiate as being the first drafter as opposed to being the receiving attorney?

Ky Koch: Well it’s a lot easier being on the receiving side, because typically that is the less-wealthy spouse you are working for.  When you’re drafting, it’s the monied spouse.  That’s where the issues come and that’s where the rubber meets the road.  It’s much more difficult from that side than it is from the receiving side.  I think I probably see about 50% of each.

Alan Gassman: What do you tell your clients when you get them successfully divorced about their next love event and marriage?  How do you prep that?  What are your clients’ preconceptions about prenuptial agreements?  They must ask you about it during the divorce as they contemplate their next situation.

Ky Koch: I get asked that a lot and I tell them that I am a proponent of prenuptial agreements. They work. And they are enforceable in the State of Florida.  I tell them basically what we just talked about here, which is that they are very difficult because of the dynamics in the relationship while you’re negotiating their potential divorce.  I also tell them that when you negotiate a prenuptial agreement you are buying yourself perhaps two phases of litigation in divorce.

The first one is a phase of ligation dealing with validity or invalidity of the agreement, and if that doesn’t go so well a second phase is the divorce itself.  In doing a prenuptial agreement, typically the non-monied spouse has nothing to lose by litigating, because the worst they’re going to get is the enforcement of the prenup.  It only goes up from there, so that’s an issue that I think everybody’s got to look at when they talk about a prenuptial agreement.

Judge Jirotka: I agree, and temporary fees cannot be prohibited by the prenup.

Ky Koch: Yep, that’s true.  Judge Jirotka’s talking about the Belcher v. Belcher case out of our Supreme Court, which says that temporary attorney fees and temporary support cannot be signed away.  If they are addressed in the prenuptial agreement they’re unenforceable, and the court is duty bound to impose temporary alimony and temporary attorney fees.

Alan Gassman: Can that come out of eventual other things that happen?  Can they reduce the eventual property settlement?

Ky Koch: I have attempted that in the few prenuptial agreements I’ve done recently, where you set off against an ultimate award whatever the court order is for temporary alimony and temporary fees.  There’s case law on the topic that goes both directions.  I’m not convinced that you can do that, but why not build it into an agreement?  There’s no downside to trying it.

We thank Ky Koch and Judge Jirotka for their expert advice on this subject.

Stay tuned for next week’s discussion!

Clayton Kreis Checklist

Kreis with quotes


Clayton Kreis of Garcia & Ortiz, P.A. was kind enough to share the non-tax items from his excellent Year-End Planning Checklist that he provides for all corporate clients.

We were impressed at how he succinctly and efficiently covers many practical matters that client should be reminded to attend to periodically.

Clayton is truly a renaissance advisor when it comes to what he does for clients of the Garcia & Ortiz firm in St. Petersburg.  His consulting services include tax planning, compliance, financial reporting, structuring buy/sell agreements, accounting software implementation, fringe benefit programs, administration, financial budgeting, compensation planning, sales and purchases of businesses, and restructuring professional associations, as well as a wide variety of investment advisory consulting experience.

Excerpts from Clayton’s checklist are shown below.

1. Legal

a. Meet annually with your corporate attorney to review your Employment Contracts, Buy/Sell Agreements and other arrangements to ensure compliance with both federal and state laws.

b. Review your real estate lease to verify the renewal date.

c. Prepare yourself to negotiate leases in advance of due date to be sure you maximize your alternatives.

d. Confirm you are paying sales tax on all commercial leases.

e. Review terms and purchase options on equipment leases. Maintain a list of lease termination dates.

f. Update your corporate minutes annually. The increase in Federal and State audits may result in a request of your corporate minutes to verify compliance.

g. Review your Annual Report filed with the Florida Department of State for correct listing of officers, directors, and registered agent. This filing is due May 1 each year to avoid late filing penalties, or losing your corporate status.

h. Review your personal estate plan – Wills, Trusts, Durable Powers of Attorney, and Living Wills. Potential changes are possible in the next few years.

i. Review all legal documents that are older than five years.

j. Review your asset protection strategy, when applicable, with legal counsel.

k. Review unclaimed property with legal counsel. Property held by your company on behalf of others, such as un-cashed checks, deposits, credit balances, etc., may be owed to the State of Florida.

2. Insurance

a. Meet annually with your life, property, casualty, and workers’ compensation insurance agent. Confirm your policy coverage meets the business needs. Analyze the cost benefit of increasing your deductible to reduce the premium cost.

b. Review policy beneficiaries annually.

c. Identify with your insurance agent the areas of risk that may lack coverage, such as cyber security or business use of an employee owned vehicle.

d. Review your business and personal umbrella liability coverage.

e. Review your business interruption insurance coverage and deficiencies.

f. Review your disability insurance coverage. Identify age limitations and other policy limitations. Determine the time frame you need disability insurance and who should pay the premiums. Evaluate the tax benefit of having the premiums paid personally. Review benefits vs. cost if you are 65 years or older.

g. Review life insurance needs. Understand the advantages and disadvantages of the different types of products offered. Verify the accumulation value of your policy annually. Discuss with the agent any changes that have occurred.

h. Loans against life insurance policies can result in taxable gains upon sale, surrender, or exchanges. Review tax implications prior to changes.

i. Review your long term care insurance needs.

j. Obtain quotes on your health insurance policy 60 days in advance of the renewal date. Review with your agent the current trends businesses are utilizing, such as Health Savings Accounts, increased deductibles, different carriers, company payment, etc.

k. If you utilize an employee leasing company and plan on discontinuing or starting the service, schedule the change to occur at the end of the calendar year.

3. Employees

a. Consult with legal counsel regarding labor laws and classification issues.

b. Review the job description and duties of employees to confirm they are exempt from overtime compensation.

c. Non exempt employees are entitled to overtime compensation.

d. Review your workers’ compensation insurance to verify the proper classification of your employees.

e. “Moonlighting” professional employees may present liability issues. Please review with your insurance agent and legal counsel.

f. Perform financial and criminal background checks on all employees. Monitor possible changes in the law that may disallow some of these checks.

4. Employee Manuals

a. Review your employee manual annually for compliance and updates.

b. Changes to employee manuals should supersede prior releases.

c. Legal counsel should review the employee manual for compliance with state and federal employment laws.

5. Independent Contractors

a. Review the duties of those you pay for contract services. The tax implications for improperly compensating an individual as a contract laborer v. an employee are material.

b. Obtain Form W-9 from each independent contractor prior to paying for services.

c. Obtain proof of workers’ compensation insurance from each independent contractor.

d. Create a contract detailing the agreement between the company and the contractor. Clarify the treatment and responsibility of payroll taxes.

6. Cash Management

a. Maximize interest earnings on idle funds with money market accounts or other short-term investment instruments.

b. Evaluate budget expectations for managing cash levels in excess of operating and capital expectations.

c. Review outstanding debts, maturity schedules, and interest rates being paid.

d. Review all electronic withdrawals reflected on the bank statement monthly. Verify the payments are for authorized business expenses. There is a substantial increase in fraud regarding electronic banking which requires an extra effort from management.

e. Coordinate the payment of debts with depreciation expense to control the tax impact of taxable income for cash basis taxpayers.

f. Evaluate and monitor the interest rate on your CD’s and money market accounts. Review the CD maturity dates.

g. Confirm the FDIC insurance limits on your bank account(s). Reduce concentration of cash holdings in excess of FDIC limits.

7. Debts

a. Loans made by principals and officers to the business should be documented. Interest should be paid at least annually.

b. Review collateral agreements and debt covenants for compliance.

c. Anticipate renewal terms for lines of credit.

d. Meet with your banker annually to discuss financial trends, financing needs, and debt management. Consider bringing your independent CPA to this meeting to discuss your business plan.

8. Corporate Dividends

a. C corporations that accumulate profits without paying dividends could be subject to an accumulated earnings tax. Review the retained earnings and consider a dividend policy.

b. S corporation owners need to verify they have sufficient tax basis prior to issuing a distribution. Distributions in excess of tax basis may cause additional tax consequences.

9. Retirement Plans

a. Retirement plans are a great way to accumulate funds tax deferred. If possible, contribute the maximum amount allowed by the plan.

b. Verify with the plan sponsor that your plan is in compliance with current laws.

c. Periodically obtain an IRS favorable determination letter of your plan’s tax qualification.

d. Plan fiduciaries and trustees must obtain a Fidelity Bond to protect the plan against losses caused by fraud or dishonesty by those that control plan assets. The Fidelity Bond coverage is generally 10% of plan asset value.

We thank Clayton for his excellent checklist.  His contact information is as follows:

Clayton Kreis
Garcia & Ortiz, P.A.
888 Executive Center Drive West
Suite 101
St. Petersburg, FL 33702
Telephone: (727) 497-9455

Four Questions Asked by a New Doctor Approached by Various Salespeople

Lester Perling has been kind enough to offer us answers to some of the pressing questions that new doctors after interaction with “well meaning salesmen”.  We hope that the doctors earn more than the salesmen.

1.  A lab company wants me to draw labs in the office and they are going to pay 20% of the drawing fee, is this legal?

LP:  This would be a problematic relationship.  Most payers, including Medicare, pay for phlebotomy (“the practice of drawing blood”).  They do not pay much, but they pay nonetheless.  The doctor should bill his or her own draw fees. 

Also, if there are Medicare patients involved this would create a Stark financial relationship and there would not be an exception because the payment would vary, it appears, with the volume of referrals by the doctor to the lab.  This would mean the doctor would be prohibited from referring Medicare/Medicaid patients to the lab.

2. A medical supply company wants to keep back braces in my office, and if I prescribe them to the patient they will give a $40 “fitting fee.”

LP:  This sounds like a kickback problem to me.  To my knowledge this would not be legitimate payment but perhaps there are facts with regard to the codes that would be billed.  In any event, I would still have kickback concerns and this has the same Stark problem as question 1.

3. A pharmaceuticals company wants me to have stock of medications (not controlled) and dispense to patients.

LP:  I do not have enough facts here.  It appears that you might be talking about a company that helps physicians become dispensing practitioners – they act as consultants and suppliers.  Those relationships, if structured properly, can be permitted.  There are a number of reputable companies who can help a physician’s office sell pharmaceuticals and comply with the many laws that apply.  These have become very popular with physicians who service HMO contracts because they can make sure that the patient has the medication in hand and has actually taken the first dose before he or she leaves the doctor’s office. 

4. A company who has device to check for dizziness wants to come in and do it in my office, I have to charge insurance – about $400 and pay them $150 out of it.

LP:  I would need more facts to give a better answer.  If this company is itself NOT a provider, i.e. they only provide the equipment and tech and in no situation do they bill payers themselves, this may be allowed. This could be subject to the Medicare mark-up limitation but would likely fit an exception.   Note, however, that Medicare (the primary payer for these services) has grave concerns about overutilization and this has been the basis for many audits/overpayments.  If the doctor is going to offer this service she will need to research Medicare requirements and be meticulous about her documentation of medical necessity etc.  There are other details related to FL Patient Self-Referral Act that would be relevant if she moves forward, but would not prohibit the service. 

Lester Perling can be contacted by email at  He is the co-author of A Practical Guide to Kickback and Self-Referral Laws for Florida Physicians with Alan Gassman, which can be ordered or previewed by clicking here.

Do Not Miss This Great Thursday a.m. September 19th Continuing Education and Networking Tampa Event for WEDU Television!

Do not miss the Thursday, September 19, 2013, 7:30 – 11:30 a.m. WEDU PBS program, which is announced below.  Free copies of our September 19th Thursday Report will be distributed, making this seminar more than worthwhile.  In fact, anyone signing up for this seminar will be entitled to a free extra copy of the Thursday Report delivered to the email address of your choice.

All attendees will receive a free copy of Alan Gassman’s book Creditor Protection for Florida Physicians which is published by Haddon Hall publishing. To purchase tickets to this event, please click here.

Back by Popular Demand – More Ogden Nash Poems

The Canary

The song of canaries

Never varies,

And when they’re molting

They’re pretty revolting.

The Cobra

This creature fills its mouth with venom

And walks upon its duodenum.

He who attempts to tease the cobra

Is soon a sadder he, and sobra.

The Cow

The cow is of the bovine ilk;

One end is moo, the other, milk.

The Eel

 I don’t mind eels

Except as meals.

The Guppy

Whales have calves,

Cats have kittens,

Bears have cubs,

Bats have bittens,

Swans have cygnets,

Seals have puppies,

But guppies just have little guppies.

-Ogden Nash

Research on Google

If you want to see a write-up of any topic that has been covered in our Thursday Reports just search “Thursday Report Gassman” and type in the topic and you will find that every Thursday Report covering that topic comes up.  Google directs you right to the page where that topic begins.  You can also search our website directly by using the search box on the top right hand side of the page.  This way you can search not only the Thursday Report but the other resources on our website.  You can view our website by clicking here.  Rumors that the Thursday Report has acquired Google are strenuously denied.

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


Alan Gassman will be joining Ken Zahn, CFP for a joint seminar on A Brief Introduction on the Art of Wealth Protection Planning. This seminar will also include a demonstration of our new EstateView Estate Planning Software.  Attendees will also receive a link to download the software to use on their own clients’ matters for a number of weeks.  For more information and to register for this webinar please click here.

Ken Zahn is probably the best known CFP course teacher in the country.  Thousands of certified financial planners have taken Ken’s course, and it is highly recommended for anyone in the financial, legal, or tax services business.  You can access Ken’s excellent website by clicking here.

Date: Monday, August 19, 2013 | 3:00 – 5:00 p.m.

Speakers: Elizabeth Jetton, CFP, Linda Chamberlain, JD, CMC, Ken Zahn, CFP and Alan Gassman, JD, LL.M.

Location: Marriott Westshore Tampa, 1001 N. Westshore Blvd, Tampa, Florida

Additional Information: For more information and to register for this webinar please click here.


Many lawyers are using our Joint Exempt Step Up Trust to enable clients in non-community property states to receive a stepped-up basis on all “joint trust assets” on the death of the first dying spouse.  Our Leimberg article on the Joint Exempt Step-Up Trust can be viewed by clicking here and the accompanying chart can be viewed by clicking here.

The Ultimate Estate Planner, Inc. is also featuring our Joint Exempt Step Up Trust forms, client explanation letter and other materials on their website.  To order the forms you can click here.

Date: Wednesday, August 21, 2013 | 12pm Eastern/9am Pacific

Sponsor: The Ultimate Estate Planner, Inc.

Additional Information:  The cost of the teleseminar is $139 for the teleseminar only or $189 if you would like to receive both the teleseminar and the accompanying PowerPoint and downloadable PDF materials.  For more information and to register please click here.


Date: Thursday, August 29, 2013 | 5:00 p.m.

Presenter: Rob Cochran

Location: Online webinar

Additional Information: To register for the webinar please click here


Date: Tuesday, September 10, 2013 | 5:00 p.m. and Thursday, September 12, 2013 | 12:30 p.m. (Each webinar will last 30 minutes)

Presenter: Sandra Greenblatt, Board Certified Health Lawyer

Location: Online webinar.

Additional Information: To register for the Tuesday, September 10, 2013, 5pm webinar please click here.  To register for the Thursday, September 12, 2013, 12:30 p.m. webinar please click here.


Date: Wednesday, September 18, 2013

Presenter: Cheryl White, RN, BS, MSHL, LHRM, LNCC, MSCC, DFHRMPS and Lester Perling, J.D., MHA, PhD, SOB

Location: Online webinar

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


Date: Wednesday, September 18, 2013, 4:30 – 6:30 p.m.

Speakers: Christopher Denicolo and Tom Davis will speak on the Affordable Care Act; Alan Gassman will be speaking on a topic to be determined.

Location: Chili’s in Port Richey

Additional Information: To attend this seminar please email


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

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

Location: WEDU PBS Berman Family Broadcast Center

Additional Information:  If you would like to sign up for this seminar please click here.



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.  Also Paul and attorney Barry will be discussing stepped-up basis tools and techniques, including our JEST Trust.

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


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



Date: October 25 – 27, 2013 | Times TBD

Location: TBD

Additional Information: Please contact for additional information.


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.



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


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


Speakers: Speakers will include Professor Jerry Hesch, Jonathan Gopman, Alan Gassman and others.

Date: April 25, 2014

Location: Ave Maria School of Law, Naples, Florida

Sponsors: Ave Maria School of Law, Collier County Estate Planning Council and more to be announced.

Additional Information: For more information on this event please contact



Date: September 27, 2013

Location: Hartford Marriot Farmington Hotel, Farmington, Connecticut

Sponsor: Connecticut Bar Institute

Additional Information: Chairman Frank Berall will be using part of an earlier Thursday Report article on same-sex planning in his presentation. You can also catch an early dose of Jerry Hesch’s talk on Income Tax Ideas for Estate Planning here before the Notre Dame Tax Institute in October, and Bruce Stone will be speaking on Assisted Reproductive Technology Children.  For more information or to register please visit the Institute’s site here.


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:


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


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

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