The Thursday Report – 02.13.14 – Beatles, Same Sex, and Landlord Liens

Intro without firm name


Article Titles Correct

Our musical production Being for the Benefit of Mr. Kite has reached number one on the list of Youtube musical tax videos of all time, as documented by the Thursday Report Self-Serving Documentation Team (TRSSDT). TRSSDT thanks New York Actress and Singer Megan Crain for adding a special twist to an already twisted court decision.  You can see this talented artist sing the song and if you like we can send you a continuing education certificate for 3 minutes.  Just click here

O'Leary with quotes CORRECT

Attorney Michael O’Leary of the Trenam Kemker firm in Tampa, Florida recently lectured on hot tax topics for physicians and physician practices.  The following is his section on the IRS program that offers tax relief from misclassification of workers.  His contact information is as follows:

D. Michael O’Leary
Trenam Kemker
101 E. Kennedy Blvd, Suite 2700
Tampa, FL 33602

            A. Overview. Whether or not a worker is performing services as an employee or an – independent contractor is generally dependent on whether or not the service recipient has the right to control and direct the services provided by the worker.

            Misclassifying a worker as an independent contractor instead of an employee can result in severe consequences for the employer, including a failure to pay required payroll taxes on compensation paid to the worker. Trying to fix a misclassification on a prospective basis has, in the past, often presented the issue of whether to also address this retroactively and/or a heightened exposure to the IRS seeking a retroactive reclassification and the associated liability for taxes, interest and penalties. As a result, employers have tended to just stay the course and live with the misclassification risk.

            B.        Voluntary Classification Settlement Program – Worker Misclassification Tax Relief. In September, 2011, the IRS launched a new voluntary correction program, known as the Voluntary Classification Settlement Program or “VCSP,” that allows employers to voluntarily reclassify workers from independent contractors to employees at a greatly reduced retroactive payroll tax cost. The program was revised in December, 2012 (Announcement 2012-45).

            C. Eligibility for VCSP. To be eligible for the VCSP, the employer:

            1. Must consistently have treated the workers in the past as nonemployees;

            2. Must have filed all required Forms 1099 for the workers for the previous three calendar years before the date of the application;

            3. Cannot be currently under employment tax audit by the IRS, the Department of Labor (“DOL”) or a state agency concerning the classification of these workers (can be under an income tax audit and still qualify); and

            4. Must have complied with results of a prior examination if the employer was previously audited by the IRS or DOL for the classification of workers.

            To participate in the VCSP, the employer must file Form 8952, Application for Voluntary Classification Program. Form 8952 can be filed at any time, but should be filed at least 60 days before the date the employer wants to begin treating the class or classes of workers as employees.

            D. Relief Provided by VCSP.

            Employers that are eligible and participate in the VCSP will receive the following relief:

            1. The employer will only be required to pay an amount equal to 10% of the employment tax liability that may have been due on compensation paid to the reclassified workers for the most recent tax year (which is approximately 1 % of the compensation paid to the reclassified workers for the most recent year) (the “VCSP Payment”);

            2. No penalties or interest will be due on the VCSP Payment; and

            3. The employer will not be subject to an employment tax audit regarding worker classification for prior years.

            E.         Other Consequences to be Considered: Although the VCSP provides relief from unpaid payroll taxes, employers must be aware of other consequences arising from the reclassification of employees. The areas in which the VCSP provides no relief include:

            1. The impact of the failure in the past to make any required pension contributions to a qualified plan with respect to the reclassified workers;

            2. The impact of the failure in the past to provide health and welfare benefits to the reclassified workers; and

            3. The impact of the failure to comply with wage and hour laws applicable to the reclassified workers.

            F. Summary. For many employers, the VCSP provides an excellent opportunity to begin the proper classification of workers as employees at a modest tax cost. However, proceeding under the VCSP program can open up a Pandora’s box that heightens the exposure to other costs and consequences. Thus, all implications arising from the reclassification of workers should be considered and evaluated before deciding to seek relief under the VCSP.

            Quality Stores/Severance Payments ­

            On October 1, 2013, the United States Supreme Court granted a writ of certiorari in U.S. v Oualitv Stores, Inc. (In re Quality Stores, Inc.), cert. granted No. 12-1408. Accordingly, the case will be considered by the Court during the 2013-2014 term.

            Normally, FICA tax must be paid on severance pay. However, in Quality Stores, 693 F.3d 605 (6th Cir. 2012), the Sixth Circuit held that there is no FICA tax due on severance pay that qualifies as supplemental unemployment benefits (“SUB payments”). The opinion of the Federal Circuit’s in CSX Corp. v United States, 518 F.3d 1328 (Fed. Cir. 2008) reached the opposite conclusion, that employers and employees both must pay FICA tax on severance payments. As a result of the split of authority between the Circuits, and because of the size of the potential FICA tax refund obligations, the Internal Revenue Service requested certiorari of the Quality Stores case.

       If Quality Stores is affirmed, billions of dollars of FICA taxes collected from employers and their former employees for tax years during which severance payments were made and for which protective FICA tax refund claims were filed would be refunded. If Quality Store is reversed severance pay that qualifies as SUB payments will continue to be subject to FICA for both employers and employees.

            Summary of Quality Stores case. Quality Stores closed all of its stores and distribution centers, and made lump sum severance payments to its employees pursuant to a plan. The severance payments were not linked to the receipt of state unemployment benefits, nor were they attributable to the provision of any particular services. Quality Stores paid FICA tax on the severance payments and filed a claim for a refund.

            SUB payments are a type of severance payment defined by IRC Section 3402(0 )(2)(A) as (1) an amount paid to an employee; (2) pursuant to an employer’s plan; (3) because of an employee’s involuntary separation from employment, whether temporary or permanent; (4) resulting directly from a reduction in force, the discontinuance of a plant or operation, or other similar conditions; and (5) included in the employee’s gross income.

            Under Revenue Ruling 90-72, the IRS takes the position that, for severance pay to be exempt from wages subject to federal income tax withholding and FICA, severance payments must be linked to the receipt of state unemployment compensation and cannot be paid in a lump sum.

            In arriving at its conclusion, the Sixth Circuit analyzed the legislative history of the definition of wages for FICA and federal income tax withholding purposes. The Sixth Circuit concluded that SUB payments were considered wages only for federal income tax withholding, and not FICA.

            At this time, all employers who have had involuntary employee terminations during the years currently open under the statute of limitations should consider filing protective FICA tax refund claims.

This is the second part of our series on advising same sex couples:

The chart below describes a number of issues that are discussed in our outline, from the standpoint of whether it is advantageous for a same sex couple to go to a state that permits marriage, and to be married there and reside in Florida, or in any other state in the United States.




Public recognition of an important relationship and commitment. Possible social, professional, business, and family  discrimination for being in a public same sex relationship. Whether marital law can apply.
Presents and a great party. Loss of separate Social Security benefits on death of spouse. Pension inheritance rights- a spouse must consent in writing to not being the sole beneficiary of a federal pension plan.
Government or employer-provided health insurance and tax advantage of employer paying health insurance. For one spouse to receive Medicaid benefits, the other spouse (the community spouse) may need to spend down considerable assets. Alimony is taxable to receiving spouse, but deductible by the paying spouse if requirements are met.
Immigration rights. The marital tax penalty will often apply- higher tax brackets.
Ability to roll over an IRA on the death of one spouse to defer taxable withdrawals. Combined income can cause increase in 3.8% Medicare surtax threshold is $200,000 for a single person, and only $250,000 for a married couple.
Federal estate tax marital deduction for persons who are U.S. citizens having otherwise taxable estates (exceeding $5,340,000 for 2014 decedents). Joint income can cause taxability of Social Security benefits- an individual can earn up to $25,000 without being subject to tax on Social Security benefits.  A married couple can only earn up to  $34,000 without becoming subject to tax on  Social Security benefits.
Portability- the ability of the surviving spouse to make use of whatever part of the $5,340,000 exemption has not been used by the first dying spouse. Potential divorce scenarios, and uncertainty as to what marital law would apply.
The wealthier partner who is a U.S. citizen can make use of the $14,000 per year gifting allowance and the $5,340,000 exemption credit of the less wealthy spouse.
Tax-free transfers in the event of a divorce.
Deductibility of alimony to equalize estate income tax brackets in the event of a divorce.
Possible survivor benefits under governmental and employer pension plans.
Possible Social Security survivor benefits.
Possible creditor protection for tenancy by the entireties property in bankruptcy- discussion.
“Being Married” – Dr. Phil “Being Married” – Rodney Dangerfield


Socially Acceptable Terminology For Same Sex Couple Conversations

NOT Socially Acceptable Terminology for Same Sex Couple Conversations


“Husband” or “Wife”

“Equal Protection/Rights”

“Special Rights”

“Gay” or “Lesbian”


“Relationship” or “Couple”

“Homosexual Couple”

“Sexual Orientation”

“Sexual Preference”

“Significant Other”

“Domestic Partner”


1 Steven Petrow, Is it Gay Husband? Lesbian Wife? Or What?, New York Times (November 27, 2012).

With the prospect of more same sex couples, advisors will also want to be wary of proper etiquette.  According to the GLAAD Media Reference Guide which advises journalists on using appropriate terms, preferred terms include “gay,” “gay man,” “lesbian,” or “gay person/people” rather than “homosexual.”  In addition, “sexual orientation” or “orientation” is preferred, while “sexual preference” is considered offensive.

 Steven Petrow, a New York Times contributor addressing questions on gay and straight etiquette, suggests that the most practical approach is to listen to how a couple introduces themselves or refers to each other, since this will vary from couple to couple. This is an important matter to consider, and advisors should be careful to avoid “downgrading” a couple’s status.  As Petrow explains, “[w]ith all the work that it took for [same sex couples] to make their relationship legal in New York, my pal was not about to settle for ‘friend’ to describe the man he’s been partnered with for nearly three decades.”  When in doubt, Petrow advises that you should not be shy to ask the couple directly how they would like to be referred to.  “It’s not a nosy question–it’s a respectful one,” he says. A copy of Mr. Petrow’s article can be obtained by emailing

 In an ever changing society, it is best to ask your client if they prefer to be referred to as gay, lesbian, partner, friend, spouse, or some other term.


The following chart shows selected US states and some of the characteristics that planners can review with same sex couple clients who are considering where to live.  Other charts in this outline provide further information.  It is unknown whether states that do not recognize same sex marriages would let such couples enter into “Pre-Nuptial” or “Post-Nuptial” agreements or equivalent contracts from a public policy standpoint.

Recognizes Same Sex Marriage

Recognizes Same Sex Marriages From Other States

Same Sex

Prenuptial Agreements Upheld

Tenancy by the Entirety Allowed for Same Sex Couples

Prohibits Workplace Discrimination due to Sexual Orientation

Spouse Has Rights to Homestead

Permits Joint Adoption

























North Carolina
















New Jersey








New York









2 Florida’s Third District Court of Appeals ruled that a statute from 1997 which prohibited “homosexuals” from adopting was unconstitutional. Florida Dept. of Children and Families v. Adoption of X.X.G., 45 So. 3d 79 (Fla. 3d Dist. App. 2010).

3 Same sex couples will receive rights to homestead if registered with the state as domestic partners.

Same sex couples must become educated as to the various considerations that apply to them if they are married versus if they stay unmarried, and also other questions, such as the following:

    • Where to live.
    • Whether to have pre and postnuptial agreements.
    • Whether to have domestic partnership agreements in place and whether the law will allow it to be enforceable.
    •  How to handle beneficiary designations.
    • Survivor and employee spouses benefits and choices.
    • Whether they should file joint tax returns or separate returns, if married.


Many of the states that ban same sex couples from marrying allow 16 year old first cousins to tie the knot. Below is a chart showing the states that allow first cousins to marry and whether those states allow for same sex marriage (only 5 out of 16 do).  Thus, 11 U.S. states allow cousins to marry but do not allow same sex marriages, notwithstanding that the birth defect rate of children produced out of these marriages is between 4-6%.

Legal to Marry First Cousin Legal to Marry Same Sex Partner Minimum Age Minor Can Marry With Consent
Alabama Yes No 16
Alaska Yes No 16
California Yes Yes No Age Limit
Colorado Yes No 16
District of Columbia Yes Yes No Age Limit
Florida Yes No 16
Georgia Yes No 16
Hawaii Yes Yes 16
Maryland Yes Yes 16
Massachusetts Yes Yes Male: 14; Female: 12
New Jersey Yes Yes 16
New Mexico Yes No 16
New York Yes Yes 16
North Carolina Yes No 16
Rhode Island Yes No Male: 18; Female: 16
South Carolina Yes No 16
Tennessee Yes No 16
Vermont Yes Yes 16
Virginia Yes No 16

Please consider attending Wealth Council’s March 21st one day conference for estate planners in Orlando, Florida.  Alan Gassman will speak on counseling same-sex couples.  For more information please contact

When dealing with personal property and liens, the question of whose lien is superior is one that is somewhat hazy to all parties involved. Both banks and landlords can have liens on an individual’s personal property, but only one has priority.

Perfecting a Lien

Concerning a landlord lien, the landlord is not required to file or record a lien or any other instrument in the public records in order to perfect his lien. The landlord’s lien is established and  perfected when personal property belonging to the tenant is brought onto the leased premises1.

When dealing with a bank lien, in order to perfect a lien against personal property, a UCC Form 1 must be executed and filed.2 Without the filing of this form the lien is not perfected and therefore has no standing.

Which Lien Has Priority

Without giving it much thought, the majority of people would automatically assume that the bank lien undoubtedly trumps the landlord lien. WRONG. According to Florida Statute §83.08 (2) the landlord lien “shall be superior to any lien acquired subsequent to the bringing of the property on the premises leased3. This means that the landlord lien trumps all proceeding liens brought against the personal property. A lien may have priority over landlord lien only if there was a perfected lien in existence before the individual signed a lease and brought his/her property onto the rented premises.

How to Seize Property

Once a landlord has determined that their lien is in fact superior (no prior existing perfected liens), they may enforce the lien when the lessee has failed to pay rent.

When attempting to enforce a lien, a landlord must obtain a Distress for Rent Writ. According to Florida Statute §83.11 “Any person to whom any rent is due may file an action in the court in the county where the land lies having jurisdiction of the amount claimed, and the court shall have jurisdiction to order the relief provided in this part. The complaint shall be verified (under oath) and shall allege the name and relationship of the defendant to the plaintiff, how the obligation for rent arose, the amount or quality and value of the rent due for such land, or the advances, and whether payable in money, an agricultural product, or any other thing of value.”4

When obtaining a distress writ, the landlord, based on Florida Statute §83.12, must pay a cash bond for double the amount of rent that is claimed to be due.5 Once the bond is paid (and approved by the clerk) and the writ is properly executed, the complaint can then be filed with the court requesting that the court issues a Distress for Rent Writ. Once the writ is issued by the court, the Sheriff then serves the complaint to the tenant. The purpose of the Distress for Rent Writ is to prevent the tenant from “disposing, moving or in any way secreting any of its personal property except on the premises”6 This writ informs the tenant that the property is currently under the control of court orders and is the most effective way for a landlord to collect the past due rent.

Hopefully, it is now clear as to whose lien is superior when more than one lien exists on personal property. We all like to think that banks run the show, but based on law, it is apparent that landlords are the underdog and come out on top in the end.

“Hey, I wanted you to know I wish you were mine”. Who knew that the lyrics to this hit song by the legendary rock band, Boston, would now be in relation to the rights of their many hit songs. 

The amendments to the copyright laws in 1976 granted artists who signed over their rights with little to no bargaining power in the early years of their career to finally reap the benefits of the rights to the music by terminating a copyright grant. The amendments to the copyright laws grant artists the opportunity to terminate a copyright grant 35 years after its first publishing.

Releasing their first album in 1976, Boston has reached the 35 year requirement set forth in the copyright amendment and are now on the hunt for the rights, but like Elmer Fudd hunting Bugs Bunny, this would not be an easy catch. In January of this year, lead guitarist and songwriter, Tom Scholz, filed a termination notice in an effort to reclaim rights from the band’s first two albums. His termination notice was rebutted with a lawsuit against him brought by the band’s original co-manager, Paul Ahern and Next Decade Entertainment. The suit claims that Scholz was employed on a exclusive basis as a songwriter and that Scholz, in 1975, “assigned to Ahern all musical works written by him prior to that date as well as those composed, created or conceived in whole or in part by him for a period of five years from that date of agreement.”

The lawsuit claims that there was a modification to the original agreement in 1978, but it had no effect on the 1975 “songwriter agreement”. Scholz claims that his copyright terms are governed by the 1978 modification, therefore, the grant would be eligible for termination in 2015.

There has been no progress in the case, but only time will tell if Boston will be able to have “More than a Feeling” from their music and finally get some rights. 

1 Jursinski, Kevin.Commercial Lease Newsletters. “Distress for Rent”. June 2007.
3  Fla. Stat. §83.08 (2)      
4 Fla. Stat. §83.11
5 Fla. Stat. §83.12

Ever wonder how you can find out what a company’s website said in the past? The past is here, and this is a great discovery tool.

 You can simply go to the website and use the WayBack Machine. To utilize this world wide web online library, type in the company’s  website address and the WayBack Machine presents a calender in which you can view the website as it was on a specific day in the past.

 For example, click here to see he Colonel’s website from 2003!

 Fun Fact: The name Wayback Machine was chosen as a reference to a plot device used in The Rocky and Bullwinkle Show. The plot device, the “WABAC machine” (pronounced “Wayback”),was used by Mr. Peabody and Sherman to travel back in time to visit–and sometimes alter–important events in history.

 Our favorite quotes from the Rocky & Bullwinkle show:

 1. “Military intelligence, sounds like a contradiction of terms.” – Bullwinkle

 2. Bullwinkle: “You just leave it to my pal Rock.  He’s the brains of the outfit.”

General: “And what does that make you?”

Bullwinkle: “What else? The executive.”

 3.[Rocky and Bullwinkle have been flattened by a truck]

Bullwinkle: This movie’s getting kinda… 

Rocky: Don’t say it! 

Bullwinkle: Two-dimensional. 

Beatles will exist without us.” – George Harrison

“I didn’t leave the Beatles. The Beatles have left the Beatles‑‑but no one wants to be the one to say the party’s over.” ‑John Lennon

“Explaining the motives behind the breakup of the Beatles: “Personal differences, musical differences, business differences, but most of all because I have a better time with my family.” ‑ Paul McCartney

On December 31st, 1970, Paul McCartney filed a lawsuit in London=s High Court against the other three Beatles and Apple Corps to dissolve The Beatles’ partnership. He requested that the partnership be dissolved, that a receiver look over Apple throughout the duration of the case, and that Allan Klein, their business manager, be formally charged with mismanagement of The Beatles funds.

 The three reasons cited in favor of dissolution were: (1) The Beatles no longer performed together, and thus, the purpose of the partnership no longer existed, (2) the other Beatles breached their partnership agreement by appointing Allen Klein as exclusive business manager, even after objections from McCartney, and (3) McCartney had not been given audited accounts during the partnership.

 The suit was not settled for years, and The Beatles did not officially dissolve until 1975. Even though McCartney was correct that Klein had severely mismanaged their funds, Klein was not charged and, in fact, received approximately four million dollars of The Beatles’ legacy.


Below we have this month, last month’s, and the preceding month’s Applicable Federal Rates, because for a sale you can use the lowest of the 3.




February 2014 Annual 0.30% Annual 1.97% Annual 3.56%
Semi-Annual 0.30% Semi-Annual 1.96% Semi-Annual 3.53%
Quarterly 0.30% Quarterly 1.96% Quarterly 3.51%
Monthly 0.30% Monthly 1.95% Monthly 3.50%
January 2014 Annual 0.25% Annual 1.75% Annual 3.49%
Semi-Annual 0.25% Semi-Annual 1.65% Semi-Annual 3.46%
Quarterly 0.25% Quarterly 1.73% Quarterly 3.45%
Monthly 0.25% Monthly 1.93% Monthly 3.44%
December 2013 Annual 0.25% Annual 1.65% Annual 3.32%
Semi-Annual 0.25% Semi-Annual 1.64% Semi-Annual 3.29%
Quarterly 0.25% Quarterly 1.64% Quarterly 3.28%
Monthly 0.25% Monthly 1.63% Monthly 3.27%



Health care attorney Lester Perling, Pension Actuary Jim Feutz and Alan Gassman will be presenting a 90 minute webinar for Bloomberg BNA Tax and Accounting on Individual and Group Medical Practices.

Date: February 13, 2014 | 12:00 – 1:30 p.m. (90 Minutes)

Location: Online webinar

Additional Information:  Please contact for more information.


Please join Alan Gassman, Ken Crotty and Chris Denicolo for a 30 minute webinar describing 2 new planning techniques and also free beta testing of the EstateView software that was developed by Gassman, Crotty & Denicolo, P.A.

Date: Tuesday, February 18, 2014 | 5:00 p.m.

Location: Online webinar

Additional Information: To register for the webinar please visit


Date: Thursday, February 27, 2014 | 4:00 p.m.

Location: Online webinar.

Speaker: Alan Gassman

Additional Information:  To register for the webinar please visit


Date: Monday, March 3, 2014 | 12:30 p.m.

Location: Online webinar

Speaker: David Robert Ellis, Esq.

Additional Information:To register for the webinar please visit


Alan Gassman will be speaking on What Healthcare Lawyers Need to Know About Tax Law and Business Entities at this excellent annual Florida Bar conference that is attended not only by those who are taking the Board Certification exam but also healthcare lawyers and other advisors.

Other speakers will include Lester Perling who is the co-author of A Practical Guide to Kickback and Self-Referral Laws for Florida Physicians and a number of other books and publications, and Mickey Mouse, Donald Duck and the “dwarf planet” formerly known as Pluto!

Date:    March 7 – 8, 2014

Location: Hyatt, Orlando, Florida

Additional Information: We thank Jodi Laurence and Sandra Greenblatt for all of their hard work in making this conference as successful as it is.  For more information please contact Jodi at or Sandra at


Alan Gassman and Christopher Denicolo will be speaking at the Hillsborough County Bar Association’s Health Law Section Luncheon on the topic of Tax and Asset Protection Basics for Those Who Represent Physicians and Medical Practices.

Date:    March 12, 2014

Location:  Chester H. Ferguson Law Center in Tampa, FL

Additional Information: For additional information please contact Co-Chairs Sara Younger ( or Thomas Ferrante (


Alan Gassman is speaking to the WealthCounsel Florida Forum on the topic of Counseling Same Sex Couples

Date: March 21, 2014 | Time to be determined

Location: To be determined.

Additional Information:  To register for the forum please contact Alan Gassman at


Date: Monday, April 7, 2014 | 12:30 p.m.

Location: Online webinar

Speaker: Alan S. Gassman

Additional Information: To register for this webinar please visit


Alan S. Gassman will be speaking at the FICPA Suncoast Chapter’s monthly meeting on the topic of THE FLORIDA CPA’S GUIDE TO PLANNING WITH PHYSICIANS AND MEDICAL PRACTICES

Date: Thursday, April 17, 2014 | 4:00 p.m.

Location: Tampa, Florida

Additional Information: For more information on this event please email or


Professor Jerry Hesch will be speaking at a Donor Luncheon on the topic of CHARITABLE TAX SAVINGS: HOW TO MAKE SURE THAT UNCLE SAM CONTRIBUTES HIS SHARE TO MAXIMIZE RESULTS

Date: Tuesday, April 22, 2014 | TIME TO BE DETERMINED

Location: Ruth Eckerd Hall, Clearwater, Florida

Additional Information: For additional information please contact Suzanne Ruley at or Alan Gassman at


Professor Jerry Hesch will be speaking at the Ruth Eckerd Hall Planned Giving Meeting in Clearwater, Florida on the topic of INNOVATIVE CHARITABLE GIVING TECHNIQUES FOR THE WELL TUNED ESTATE PLANNER

Date: Tuesday, April 22, 2014 | 4:00 p.m.

Location: Ruth Eckerd Hall, Clearwater, Florida

Additional Information: This session qualifies for 1 hour of continuing education credit for lawyers and CPA’s.  To attend please email Suzanne Ruley at or Alan Gassman at


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:AveMariaSchool of Law, Collier County Estate Planning Council and more to be announced.

Additional Information: For more information on this event please contact


Date: Thursday, May 8, 2014

Speakers: Speakers will include Barry Engel on Offshore Trust Planning and Developments Over the Past 2 Years in Asset Protection, Howard Fisher and Alex Fisher on “Designer Entities – The Cutting Edge in Asset Protection”, Denis Kleinfeld on The Roadmap to Wealth Protection Planning and Alan Gassman on Structuring Business and Investment Assets and Entities – Wealth Protection 401 for the Dedicated Planner.

Location: Hyatt Regency Downtown, Miami, Florida

Additional Information: For more information please contact


Date: November 13 and 14, 2014

Location: Century Center, South Bend, Indiana

Additional Information: The focus of this year’s institute will be on “Business Succession Planning: An Income Tax, Estate Tax and Financial Analysis.”  As in past years, several sessions are designed to evaluate certain financial products and tax planning techniques so that the audience can better understand and evaluate these proposals in determining not only the tax and financial advantages they offer, but also evaluate limitations and problems they may cause in the future.  Given that fewer clients will need high-end estate tax planning with the $5 million exemptions, other sessions will address concerns that all clients have.  For example, a session will describe scams that target elderly individuals and how to protect the elderly from these scams.  As part of the objective on refreshing or introducing the audience to areas that can expand their practice, other sessions will review the income tax consequences of debt cancellation, foreclosures, short sales, the special concerns that arise in bankruptcy and various planning available to eliminate the cancellation of debt income or at least defer it with a possible step-up basis at death.  The Institute will also continue to have sessions devoted to income tax planning techniques that clients can use immediately instead of waiting to save estate taxes far in the future.

Notable Seminars


Date: February 19 – 21, 2014

Location: Grand Hyatt, Tampa, Florida

Presenters:       Martin McMahon, Jr., C. Wells Hall, III, Abraham N.M. Shashy, Karen L. Hawkins, Lawrence Lokken, Stephen F. Gertzman, James B. Sowell, John J. Rooney, Louis Weller, Ronald Aucutt, Karen Gilbreath Sowell, Herbert N. Beller, Peter J. Genz, Stephan R. Leimberg, John J. Scroggin, Lauren Y. Detzel, David Pratt and Samuel A. Donaldson

Sponsor:  UF Law alumni and UF Graduate Tax Program

Additional Information:  For more information and to register for the program please visit  There will be cocktail parties at the Grand Hyatt as part of the programs on Wednesday, February 19 at 5:00 p.m. and then again on Thursday, February 20 at 5:00 p.m. Please plan to attend these receptions.  See how your classmates are doing and say hello to your favorite professors. (If they didn’t teach at Florida then you can call them on your cell phone during the cocktail hour). Help us strengthen and improve a UF LLM community, the school, and the synergism that results from these types of activities.  Students will be in attendance and will greatly value conversations with any advice from alumni.  Do you remember how you felt when you were in the LL.M. program and were able to interact with successful lawyers who gave you valuable feedback?  There is also a reception for all attendees and the guests on February 19, 2014 at 5:00 p.m. for attendees and their spouses along with a reception on February 20, 2014 at 5:00 p.m. to thank the supporters of the University of Florida, the law school and the LL.M. program.