The Thursday Report – June 27, 2013 – Text Law, Cole Slaw, Tax and Medical Law

Even More New Florida Laws

Florida False Claims Act

Drug Database for Controlled Substances Only Used by 1/3 Pharmacists and 10% of Doctors in Florida

The New Texting Law And Making Sure Your Employees Are Not Risking Life And Liability By Texting On The Job

State by State Tenancy by the Entireties

Lawyers in History: The Impact of Law Practice on Their Lives and Careers – Potter Stewart

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 Thusday Reports can be found on our website at www.gassmanlaw.com.

Even More New Florida Laws

Florida’s estate tax was completely shut down in 2004 when the federal estate tax system stopped giving a credit for state estate taxes paid.   Nevertheless, Florida did not change its reporting laws until this year, so personal representatives of estates of Florida decedents have been having to file an Affidavit of No Florida Estate Tax Due with the State of Florida to confirm that there is no estate tax, regardless of whether the estate is required to file a Form 706 or 706NA Federal Estate Tax Return. This is as dumb as ordering mashed potatoes without that great Kentucky Fried Chicken no cholesterol or calories gravy.  Florida Statute Section 198.13 becomes effective July 1, 2013 to remove the requirement that personal representatives of the state of Florida decedents must file an Affidavit of No Florida Estate Tax Due, for decedents dying after January 1, 2013.

Florida False Claims Act

The new Florida False Claims Act (FFCA), which was signed by the governor on June 3, 2013, expands on the government’s powers under the existing Act.  In revising the Act, the legislature acts to conform the new FFCA to the Federal False Claims Act.  It will take effect July 1, 2013.

The FFCA allows for civil actions by either a private party or the state against a defendant who has defrauded the state.  Most claims pursued under the FFCA are for instances of health care, nursing home, Medicaid, and Medicare fraud.  Claims under the FFCA would include:

• Submitting a false claim for payment or approval;
• Making or using a false record to get a false or fraudulent claim paid or approved;
• Conspiring to make a false claim or to deceive an agency to get a false or fraudulent claim allowed or paid; or
• Making or using a false record to conceal, avoid, or decrease payments owed to the state government.

The penalty for violation of FFCA is between $5,500 to $11,000 per claim.  In addition, the state is awarded three times the amount of damage, which means, if a defendant defrauded the state of $100,000, the award to the state would be $300,000 in addition to the above penalty.  There is a lot of incentive for a private person to bring a claim: a private person will be awarded by a portion of the award in a successful action, in addition to any expenses to bring the claim.

Other penalties have been added to the Act, including a minimum of $5,000 for using false information to make a claim, and a civil penalty of up to $100,000 for a natural person or $1 million for any other entity, plus fees and costs, if evidence is either created or destroyed when there is an outstanding subpoena.

Speaking of subpoenas, that power has been expanded.  The Department of Legal Affairs now has discovery capabilities, even before civil proceedings are initiated.  Subpoenas can now be issued for production, interrogatories under oath and to give sworn testimony.  But that’s not all.  Now the Department of Legal Affairs is the only entity that can pursue under the FFCA, except for initiations or interventions by the Department of Financial Services.  The department can dismiss an action at any point, pursue a claim through an administrative remedy, and amend pleadings, or even file a new complaint, if it intervenes in an existing action.  In addition, the Attorney General’s Office’s authority has expanded with the power to prosecute claims that other governmental officials have not acted upon.

The burden of proof has been revised to prevent a defendant in a qui tam action from denying facts which were the “basis of a criminal proceeding in which the defendant was found guilty, pled guilty, or pled nolo contendere.”

A qui tam action is simply an action brought by a private person under the statute.  It is what allows the private person to sue for a penalty, which is partly received by either the government, or a specified public institution.  The other part is received by the private party to go buy more Kentucky Fried Chicken.

Drug Database For Controlled Substances Only Used by 1/3 Pharmacists and 10% of Doctors in Florida

Bills to require doctors to check the Florida E-FORCSE database failed this year, and we were surprised to learn that apparently less than 10% of Florida physicians are making use of this great program.  The Florida Legislature did approve $500,000 to keep a prescription drug database running, but is not requiring physicians or pharmacists to use it.  The Electronic – Florida Online Reporting of Controlled Substances Evaluation (E-FORCSE) was developed in 2010 to allow pharmacists and physicians to track prescriptions of controlled substances of patients.  However, the database is voluntary.  WUSF reports that Federal Officials told the Florida Board of Pharmacy, that only 1/3 of Florida pharmacists and 10% of Florida doctors are actually using the database.

Mandatory requirements for reporting (HB 831), and checking (SB 1192) the database were introduced in the Legislature, but both bills died in the House.  While the information in the database is not discoverable or admissible in any civil action, law enforcement officers are able to obtain reports directly through a manager of the database.  The executive vice president of the Florida Pharmacy Association told WUSF, that while pharmacists support the bill, they do not want to be forced to use it, and should be able to use their professional judgment.  There are plans to improve the database, and a panel is discussing mandatory requirements.

The New Texting Law And Making Sure Your Employees Are Not Risking Life And Liability By Texting On The Job

Are your employees or your client’s employees risking their lives and the lives of others by texting while driving on business?

The new Florida Statute Section § 316.305 ban on texting can be brought to their attention, and you can further enumerate the functions that are allowed under the Statute, but are still not safe.

The above-referenced Statutes can be found by clicking here.

The following is our Employee Texting Agreement, with an enumeration of seven cell phone functions that are permitted under Florida Statute § 812.15, not considered safe by many experts.  Please read below and let us know if you agree.  Student drivers and others who may drive your car or the cars of others might also be asked to sign such an agreement.  Read this agreement and think about the life and safety of those who are impacted by what you and others do while driving.  This is very serious stuff!

This will acknowledge that I, as an employee of GASSMAN LAW ASSOCIATES, P.A., can lose my job immediately if I am using a company car of GASSMAN LAW ASSOCIATES, P.A. and/or running an errand for GASSMAN LAW ASSOCIATES, P.A. and fail to follow Florida Statute §316.305 Florida Ban on Texting While Driving Law.  I understand that under this act, I may not:

operate a motor vehicle while manually typing or entering multiple letters, numbers, symbols, or other characters into a wireless communications device or while sending or reading data in such a device for the purpose of nonvoice interpersonal communication, including, but not limited to, communication methods known as texting, e-mailing, and instant messaging.

I further understand that “wireless communications device” means:

Any handheld device, used or capable of being used in a handheld manner, that is designed or intended to receive or transmit text or character-based messages, access or store data, or connect to the Internet or any communications services as defined in s. 812.15 and that allows text communications.

I understand that the following are to some extent permitted by Florida Statute §316.305, but are not permitted by GASSMAN LAW ASSOCIATES, P.A. and will be grounds for immediate termination if I engage in one or more of these activities while operating a company car of GASSMAN LAW ASSOCIATES, P.A. and/or running an errand for GASSMAN LAW ASSOCIATES, P.A.:

1. Reading text messages, e-mails, instant messages, or any other data while operating a motor vehicle belonging to GASSMAN LAW ASSOCIATES, P.A. and/or running an errand for GASSMAN LAW ASSOCIATES, P.A.
2. Conducting wireless interpersonal communication other than normal cell business related talking, that does not require text messages, such as voice-texting.
3. Using a device or system for navigation purposes, such as a GPS.  An employee operating a motor vehicle belonging to GASSMAN LAW ASSOCIATES, P.A. and/or running an errand for GASSMAN LAW ASSOCIATES, P.A. requiring use of a GPS-type service must enter navigation instructions prior to departing.  Furthermore, the employee must pull off the road to a safe location to make changes or to interact with the device beyond listening to vocal instructions.
4. Checking any weather or traffic alerts.  If the situation requires checking such alert or to get such information, the employee must pull off the road to a safe location to make changes or to interact with the device.
5. Receiving messages that are related to the operation or navigation of the motor vehicle, or data used primarily by the motor vehicle.
6. Using a hand-held device when stopped at a red light, or in traffic, except to view messages and e-mails, but not to send any or to be distracted from being vigilant and safe and aware of what is happening on the road.
7. Using a hand-held device to listen to the radio, or play music while operating the vehicle.  Use the car radio instead, and no headphones!

I further agree not to use alcohol or any other “mood modifier” non-prescription medications or to have any such alcohol or medications in my bloodstream or lungs while I am driving.

I further agree to report any violation of the above by any other employee of GASSMAN LAW ASSOCIATES, P.A.

I understand that this agreement may be modified by GASSMAN LAW ASSOCIATES, P.A.

Printed Name: ______________________________

Signed: ___________________________________

Date: _____________________________________

State by State Tenancy by the Entireties

We recently compiled and updated the following list of the tenancy by the entireties states, which denotes limitations where special characteristics are associated therewith.  Not all states have tenancy by the entireties, and many that do will not have protection of assets other than real estate, or have limited protection when it does apply.  Florida, Delaware and Wyoming are some of the states that offer what we call “Pure Protection”, but please keep in mind that if one spouse dies, or there is a divorce, or both spouses are sued then the TBE assets are exposed.  Our friend Phil Rarick of the Rarick, Beskin & Garcia Vega law firm in Miami Lakes, Florida recently sent his contact base the following excellent write up on this:

Tenancy by Entireties in Florida: The Benefits – and Five Traps

By Phillip B. Rarick, Miami Probate Attorney

Holding title to bank accounts, stock or other intangible property as Tenancy by Entireties or “TBE” is a limited but popular form of asset protection that has benefits – and traps.

Benefits of Holding Property as Tenants by Entireties

Holding property as TBE has certain benefits for married couples. Upon the death of one spouse, all assets flow to the surviving spouse without the need for probate. Holding property as TBE has significant asset protection benefits:  such property cannot be reached by creditors unless both husband and wife are liable.  If the property is held as TBE, and the creditor has a judgment against only one spouse, then the creditor cannot attack the TBE property.

Five Traps for Holding Property as Tenants by Entireties

1.       You must be married.  This form of ownership is available only to two persons in a legally recognized marriage.  TBE is therefore not available to a gay or lesbian couple in Florida.   Since Florida does not recognize common law marriage, TBE is not available to two persons living together regardless of the time of the relationship.

2.       Assets held jointly before marriage.   These assets do not automatically become TBE upon marriage.  Such assets should be re-transferred from the spouses jointly to themselves as tenants by entireties after the marriage.

3.       TBE assets can be attacked if both spouses are liable.  As mentioned above, if a creditor has a judgment against both spouses, then the creditor can reach TBE property.   Further, if one spouse dies, the TBE protection is lost, and the surviving spouse’s assets can be reached by creditors.

4.       Creating the account.  If one spouse is the owner of a bank account, do not just add the other spouse’s name to the account.  Open up a new account in joint names of the two spouses.

5.       Check your bank signature card.  If you and your spouse open a bank account at the same time, Florida law provides a legal presumption that the account is held as tenants by the entireties.  However, if the bank officer checked a box on the card  indicating contrary title when opening the account, such as “Joint Tenants With Right of Survivorship”, then the account will be held as indicated on the card.  The take-away point here is this:  check your bank signature cards for all accounts held in joint names with your spouse.

Conclusion

Tenancy by the entireties ownership can be a useful form of ownership in Florida.  However, there are numerous traps.  There are stronger and safer forms for asset protection that are available in Florida with proper planning.  In order to best protect your hard earned wealth, it is advisable to periodically review how you hold title to all your assets by a Florida attorney experienced in estate and asset protection planning.

For a copy of our chapter on TBE in our book entitled Gassman & Markham on Florida and Federal Asset Protection Law you can click here, and if you would like to purchase the book you can email Janine@gassmanpa.com or visit www.haddonhallpublishing.com

A chart that we have prepared on this topic is as follows:

STATE	LAW	PURE PROTECTION
Alaska	Recording a judgment against a judgment debtor, thus creating a judgment lien against property owned by the judgment debtor, does not sever a tenancy by the entirety between the judgment debtor and spouse. Smith v. Kofstad, 206 P.3d 441 (Alaska 2009)	No
Arkansas	Real property owned by the husband and wife as tenants by the entirety may be sold under execution to satisfy a judgment against the husband, subject to the wife’s right of survivorship. Morris v. Solesbee, 892 S.W. 2d 281 (1995).	No
Delaware	Creditors of a spouse have no interest in realty that is held by the entireties. Johnson v. Smith, 1994 WL 643131 (Del. Ch. 1994)	Pure Protection
D.C.	Although tenancy by the entireties property is liable for the spouses’ joint debts and for the individual debts of the surviving co-tenant, it is unreachable by the creditors of one tenant.  Morrison v. Potter, 764 A.2d 234 (D.C. 2000).	Pure Protection
Florida	Property is subject only to the debts of both spouses. In re Matthews, 360 B.R. 732 (Bankr. M.D. Fla. 2007).	Pure Protection
Hawaii	An estate by the entireties is not subject to the claims of the spouse’s individual creditors during the joint lives of the spouses. Sawada v. Endo, 561 P.2d 1291 (1977).	Pure Protection
Illinois	TBE in real property is available for homestead property only.  Premier Property Management, Inc. v. Jose Chavez, 728 N.E. 2d 476 (2000).	No
Indiana	Generally, the creditor of one spouse may not seize, sell or attach entirety property. Anuszkiewicz v. Anuszkiewicz 360 N.E. 2d 230, 232 (Ind. App. 1977).	Pure Protection
Kentucky	A creditor cannot force a sale of property owned by husband and wife as tenants by the entirety with right of survivorship, but the debtor spouse’s expectant interest can be sold. Coleman American Companies, Inc. v. Leasure, 2008 WL 5191463 (2008).	No
Maryland	Because entireties property is owned by the husband and wife as the marital unit, it is not subject to the claims of individual creditors of either spouse. Schlossberg v. Barney, 380 F.3d 174, 178 (4th Cir. 2004).	Pure Protection
Massachusetts	The property is protected from creditors of the debtor spouse, so long as the nondebtor spouse lives in the house. Coraccio v. Lowell Five Cents Sav. Bank, 612 N.E. 2d 650, 654 (1993).  If the nondebtor spouse no longer occupies the residence, it is subject to the execution for the debts of the other spouse. In re Snyder, 231 B.R. 437, 443 (Bankr. D. Mass. 1999).	No
Michigan	In re Strausbough, 426 B.R. 243 (Bankr. E.D. Mich. 2010). A tenancy by the entirety form of concurrent ownership is intended to protect the marital estate.  In a tenancy by the entirety neither husband nor wife may sell or encumber property to a third person without consent of the other spouse.  To the extent of joint debt, entireties property is not protected from claims of the joint creditors.	Pure Protection
Mississippi	Mississippi statutory authority states that assets of a debtor do not include “[a]n interest in property held in tenancy by the entireties to the extent it is not subject to process by a creditor holding a claim against only one tenant.” Miss. Code Ann. § 15-3-101(b)(iii) (Supp.2010).	Pure Protection
Missouri	Hanebrink v. Tower Grove Bank & Trust Company, 321 S.W. 2d 524, 527 (Mo. App. 1959).	Pure Protection
New Jersey	While New Jersey recognizes tenancy by the entireties, creditors of either spouse have the right to reach entireties property, including debtor-spouse’s present interest therein, subject to the right of survivorship; thus, a creditor who does so becomes a tenant in common, in possession with nondebtor-spouse. In re Etoll, 425 B.R. 743 (Bankr. D. N.J. 2010).	No
New York	A tenancy by the entirety cannot be divided absent consent of both spouses. Prario V. Novo, 645 N.Y.S. 2d 269 (N.Y. 1996) Applies only to real estate.	No
North Carolina	Where property is held as tenants by the entireties, any judgment against only one of the spouses may not attach to the real property while it remains as a tenancy by the entirety.  Dealer Supply Co. v. Greene, 522 S.E. 2d 350 (N.C. App. 1992).	Pure Protection
Ohio	Only recognizes TBE if established prior to April 4, 1985.	No
Oklahoma	Some, but not all, creditors can pursue the obligations of individual spouses in the entireties property. See 60 Okla. Stat. § 74.	No
Oregon	The interest of a judgment debtor spouse, as tenant by entirety with nondebtor spouse, may be sold on execution, and the execution purchaser only obtains the debtor spouse’s interest, which ceases to exist should a debtor spouse predecease the nondebtor spouse. Hoyt v. American Traders, Inc., 725 P.2d 336 (1986).	No
Pennsylvania	Property held as tenancy by the entireties is unavailable to satisfy the claims of the creditor of one of the tenants. Johnson v. Johnson, 908 A.2d 290 (2006).	Pure Protection
Rhode Island	In Cull v. Vadnais, 406 A.2d 1241 (1979), the court held that a creditor had the right to attach a debtor-spouse’s interest in real property held as tenancy by the entirety.	No
Tennessee	Where the debtor owns property with a nondebtor spouse in a tenancy by the entireties, only the debtor’s survivorship interest is subject to execution, not the debtor’s present, possessory interest. 16 Tenn. Prac., Debtor-Creditor Law and Practice § 15:33 (2d ed.).	No
Vermont	If a tenancy by the entirety is validly created, it is protected from the sole creditors of an individual debtor. RBS Citizens, N.A., v. Ouhrabka, 30 A.3d 1266 (Vt. 2011).  The court noted that the property held by husband and wife, as husband and wife, is protected from either the sole creditors of either the husband or the wife. Anchor Foundations, Inc. v. Ingalls, 191 Vt. 641 (Vt. 2011 Unpublished LEXIS case)	Pure Protection
Virginia	Property that is held in tenancy by the entirety by spouses is protected from the claims of the debtor’s individual creditors. In re Bradby, 455 B.R. 476 (Bankr. E.D. Va. 2011).	Pure Protection
Wyoming	Wyoming law does not allow a judgment creditor to seize property held by a husband and wife as tenants by the entirety to satisfy the individual debts of one of the spouses. Colorado Nat. Bank v. Miles, 711 P.2d 390, 393-94 (Wyo. 1985).	Pure Protection

 LAWYERS IN HISTORY:  THE IMPACT OF LAW PRACTICE ON THEIR LIVES AND CAREERS

Potter Stewart

Potter Stewart was an attorney who graduated from Yale Law School (and the school’s famous Skull and Bones society) in 1937.  He was a member of the U.S. Naval Reserve and served in World War II.  In 1954, at the age of 39, Potter was appointed to the United States Court of Appeals for the Sixth Circuit, and in 1959, he was nominated to the Supreme Court.  Potter served until he stepped down in 1981; his seat was then filled by none other than the first woman to sit on the Supreme Court, Sandra Day O’Conner.

Stewart was a member of the Supreme Court for landmark court decisions, including Griswold v. Connecticut, Miranda v. Arizona, Sierra Club v. Morton, Ginzburg v. United States, and Roe v. Wade.  He is known for both his statement on censorship from the Ginzburg v. United States dissent, “censorship reflects a society’s lack of confidence in itself.  It is a hallmark of an authoritarian regime,” and his statement from his concurrence in the obscenity case of Jacobellis v. Ohio, “pornography is hard to define, but I know it when I see it.”

However, in a later case he admitted that this last view, as a legal interpretative policy, was “simply untenable” and regretted that it seemed likely that those would be the words he was remembered for.  He died in 1985, and we hope you remember him more for his role in landmark decisions like Katz v. United States, a decision that expanded our Fourth Amendment protections.  Katz Deli in New York would not be open if this opinion had not been written, although no one is sure why.  They deliver, but only in the New York City area.

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

• 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: Lester Perling, Esq. and Vanessa Reynolds, Esq.

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

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