The Thursday Report – 4.21.16 – West Virginia Trusts, Free Webinars & Other Exciting Content
Almost Haven? West Virginia Asset Protection Trusts: Bob Denver Would be Proud (of Us)
Spotlight on New, FREE Webinars: New Florida Medical Laws with Lester Perling, Jay Adkisson’s Musings on the Uniform Voidable Transfers Act, and David Finkel on More With Less
Not So Fast – Mr. Scott Beamed Us Back to the 1900s! Governor Rick Scott Vetoes Alimony Bill
House Bill 277 – Additional Homestead Tax Exemption for Residents Over 65 With Under $20,000 of Household Income
Opportunistic Organizations by Pariksith Singh, M.D.
Richard Connolly’s World – The Lawyer Who Became DuPont’s Worst Nightmare
Humor! (or Lack Thereof!)
We welcome contributions for future Thursday Report topics. If you are interested in making a contribution as a guest writer, please email Stephanie at stephanie@gassmanpa.com.
This report and other Thursday Reports can be found on our website at www.gassmanlaw.com.
Quote of the Week
“Take action. Success is not guaranteed, but inaction will guarantee failure.”
– Ken Poirot
After a successful career as a financial advisor and sales manager, Ken Poirot realized he had been exposed to high-level training which could be applied to both his personal and professional life, and he thought others might benefit from the information he had acquired as well. He compiled the information into a book, Mentor Me: GA = T + E – A: A Formula to Fulfill Your Greatest Achievement. The book was published in 2014 and can be previewed or purchased by clicking here.
We thank Jeff Howard from Ray Howard & Associates for this quote!
Almost Haven? West Virginia Asset Protection Trusts
Bob Denver Would be Proud (of Us)
by Dena Daniels and Alan Gassman
This edition of The Thursday Report is dedicated to those who contribute to facilitate the ability to protect essential assets from unexpected surprises that often occur in our litigation system.
West Virginians can now enjoy a good degree of creditor protection if they plan ahead. This protection will enable them to hold whatever assets they choose, as opposed to being limited to more expensive or less appropriate investment arrangements. The banking and investment industries in West Virginia are now better protected from losing market share to jurisdictions where asset protection trusts may be protected.
Further, the new statute enables us to reminisce back to the days when Colorado Rocky Mountain High referred to a song and not a new industry.
We thank John Denver for beautiful music, great lyrics, and for being such a nice person that we know he wouldn’t mind our paraphrasing the following song:
Almost haven,
West Virginia,
Advances its trust law,
Throwing future creditors in the river.
Trusts are old there,
Like the Confederacy,
Until now creditors,
Could take about everything they see.
Country trusts,
Keep wealth home,
To the place,
It belongs, in West Virginia,
For the tax base, to build roads,
Keep it home.
I fear the morning hour when
Someone’s lawyer calls me,
Grandma hit their client while driving
Her Ford F 150 today,
And we only lost the umbrella policy
Because of her last accident, yesterday, yesterday!
Country trusts,
Keep wealth home,
To the place,
It belongs, in West Virginia,
For the tax base, to build roads,
Keep it home.
I hear the far loud call from
Alaska and Nevada,
My radio reminds me that I’ll
Pay taxes if I stay,
But now at least future creditors
Can’t touch my coal mine properties,
If transferred yesterday, yesterday!
Country trusts,
Keep wealth home,
To the place,
It belongs, in West Virginia,
For the tax base, to build roads,
Keep it home.
Keep my assets home now,
West Virginia roads,
Glad we won’t need Alaska,
It’s too cold in Nome.
No need to go to Delaware, Dick Nenno’s home,
Or Blattmachr’s Alaska or Oshins’ Nevada,
All the choices were driving me batta.
Thank you please, I won’t go to Belize,
Or the Isle of Man, where you can’t get a tan.
In Cook Island fever, I’m not a believer,
Goodbye Gibraltar, my plans there are now altered
I liked South Dakota, but this is the final verse quota.
The introduction for an article about this new law that we are preparing with Jonathan Gopman and Michael Sneeringer of the Akerman law firm, Naples office, is as follows:
West Virginia has become the sixteenth state in the United States to establish a public policy and statute that enables its citizens and citizens of other states whose law will allow West Virginia law to apply to establish an irrevocable trust that can benefit the Grantor without being subject to creditors of the Grantor when appropriate circumstances exist. Unlike the handful of jurisdictions that have established legislation that invites those from outside the state to have the strongest protection available for transfers to trusts, West Virginia’s statute requires that there be no creditors existing that would be expected to be able to pursue the assets of the trust upon funding, and requires an extensive affidavit to be signed at the time of each contribution to help confirm that trust funding does not constitute a fraudulent transfer or other inappropriate arrangement. Notwithstanding the conservative nature of the statute, which is described below, the authors applaud West Virginia’s healthy policy to allow its citizens, and others to establish trust arrangements that will allow assets to be exempt from creditor claims in situations where other creditor-exempt assets that might be invested in would be more expensive, restrictive, and in many cases not at all consistent with investment, retirement and family planning situations. This statute also allows West Virginia residents who have or will establish asset protection trusts in other jurisdictions to have assurances that the local law that might be applied in an asset protection trust challenge will be supportive of the arrangement if the West Virginia requirements are met. Clients who have trusted relatives or close friends in West Virginia who are establishing trusts well before problems are expected to occur may consider this state to be an appropriate situs, and use of the situs can help to prove that there are no expected creditor challenges at the time such a trust is established.
You can view a copy of the new West Virginia Statute, which will take effect on June 10, 2016 by clicking here.
You can view a copy of the lyrics to Rocky Mountain High by clicking here and a copy of the lyrics to “Take Me Home, Country Roads” can be viewed by clicking here.
Spotlight on New, FREE Webinars!
New Florida Medical Laws with Lester Perling,
Jay Adkisson’s Musings on the Uniform Voidable Transfers Act,
and David Finkel on More with Less
Don’t Forget to Register!
6/8/16 at 12:30 PM with Lester Perling
6/8/16 at 5:00 PM with Lester Perling
6/28/16 at 12:30 PM with Jay Adkisson
6/28/16 at 5:00 PM with Jay Adkisson
Please click here to register for More with Less with David Finkel
Not So Fast – Mr. Scott Beamed Us Back to the 1900s!
Governor Rick Scott Vetoes Alimony Bill
by Dena Daniels and Alan Gassman
We have been closely following the status of Senate Bill 668, the Alimony Bill, in view of the great lack of certainty and large number of controversies, consequent divorce proceedings, and often enormous legal fees and expert costs paid by the higher earning spouse as a result thereof. Although the bill was passed by both the House and the Senate, Governor Rick Scott vetoed the bill on April 15th for the reported purpose of deep-sixing the provision that would presume that spouses are equally capable of raising a child and should, thus, share parental responsibilities. It has been reported that the bill yielded a lot of attention from lobbyists and interest groups, with the Governor’s office receiving more than 11,000 calls and emails in both support and opposite of the bill.
Governor Scott’s heartfelt veto letter provided as follows:
As a husband, father, and grandfather, I understand the importance of family and the sensitivity and passion that comes with the subject of family law. Family law issues are very personal, and nearly every family comes to the court with different circumstances and needs. As such, we must be judicious and carefully consider the long-term and real life repercussions on Florida families.
To read a copy of Governor Scott’s complete veto letter, click here.
While October 1, 2016 will no longer be a magical day in the world of alimony, the bill provides alimony guidelines that we hope will be enacted by a future legislature and Governor. However, in the meantime, in can be included in pre- and post-nuptial agreements that aspire to provide a reasonable and logical means and measurement of appropriate compensation that can be paid when one spouse’s income and earning power exceeds another and a marriage has lasted for a reasonable period of time. Our charts summarizing the primary aspects of this well-reasoned law are as follows:
House Bill 277 – Additional Homestead Tax Exemption
For Residents Over 65 with Under $20,000 of Household Income
by Seaver Brown and Alan Gassman
On March 25, Governor Scott approved House Bill 277, which amended two additional homestead exemptions that are available under Florida Statute § 196.075 to low-income residents over the age of 65.
Under Florida Statute § 196.075(2)(a), an additional homestead exemption of up to $50,000 will be granted to a person who: “(i) has the legal or equitable title to real estate and maintains thereon the permanent residence of the owner, (ii) who has attained age 65, and (iii) whose household income does not exceed $20,000.”[1]
In addition to the above exemption, under Florida Statute § 196.075(2)(b), residents over the age of 65 are able to exempt the amount of their property’s assessed value if certain conditions are met. To make use of this exemption, the individual must: “(i) have the legal or equitable title to real estate with a just value less than $250,000, as determined in the first tax year that the owner applies and is eligible for the exemption, and who has maintained thereon the permanent residence of the owner for at least 25 years, (ii) who has attained age 65, (iii) and whose household income does not exceed $20,000.”
Section 3 of the new Bill also provides for a refund of overpaid taxes in prior years, pursuant to Florida Statute § 197.182, if the “exemption was denied solely because the just value of the homestead property was greater than $250,000.” The new Bill will also allow for retroactive applicability of these new rules “to the 2013 tax roll for any person who received the exemption under § 196.075(2)(b) before the effective date of this act.”
The new Bill can be viewed at https://www.flsenate.gov/Session/Bill/2016/0277/BillText/er/PDF.
*****************************
[1] Florida Statute Section 196.075(1)(b) defines household income as the adjusted gross income, which is defined in Section 62 of the Internal Revenue Code, and includes the income of all members of a household.
Opportunistic Organizations
by Pariksith Singh, M.D.
Pariksith Singh, M.D. is a board-certified internal medicine physician who received his medical education at Sawai Man Singh Medical College in Rajasthan, India (where he was awarded honors in internal medicine and physiology). His residency training occurred at All India Institute of Medical Services (New Delhi, India) and Mount Sinai Elmhurst Services, (Elmhurst, New York). Upon completion of his residency, Dr. Singh relocated to Florida and worked for several years before establishing Access Health Care, LLC in 2001.
Looking at organizations with long-term strategic planning and execution programs, it appears that in the age of geometric growth and logarithmic scaling, another approach might be needed. In our experience, not only does an organization have to have its fundamentals right and its infrastructure in place, but it also needs to be in a position to be nimble and focused at the hint of new possibilities. Such possibilities are aplenty in the information-enabled age and can take advantage of the new premises of explosive growth. We like to call such an organization the Opportunistic Organization (OO).
What are the requirements of an OO? In our experience, these are some of the features we have noticed:
1.) Strong Fundamentals in Place: Growth or the ability to grow can weaken an organization if the basics are not solid. The foundation of an OO resides in its systems, processes, structure and infrastructure, teams, and leadership. A company can be opportunistic optimally if by doing so it does not compromise its core business and operations. While it is possible that, at the time of extremely accelerated growth, the whole foundation might shake, it is clear that for the organization to sustain seismic expansions, the grounds should be able to sustain the immense and tectonic pressures that come with being opportunistic. Financial strength and liquidity, positive cash flow, and the ability to marshal resources at short notice are bulwarks against any damage to the central architecture of the corporation.
2.) A Culture of Opportunism: Time and again, we have seen lesser mortals walk away from cataclysmic possibilities. While conservatism must be appreciated and is needed to be properly grounded, the paradigm of an OO is that a shot of adrenaline that does not kill the heart enlivens it. A culture of challenging oneself as a team while keeping the organization intact makes everyday operations fun and full of learning. These challenges can be measured and calculated to reduce risk to a minimum. As the team learns to thrive on being pushed to its own limits to expand its capabilities, it also learns to be opportunistic. By its very nature, an OO has the ability to scale and stretch at the smallest notice. The soccer team that learns constantly to turn the slightest opportunities into goals and learns to sustain its advantages usually turns out to be the winner.
3.) Beyond Strategy: By its very nature, opportunities cannot be predicted, though one may sense that they might be lurking around the corner. Herein comes the art of opportunism. Timing is everything. If one moves in too quickly, the circumstances might not be ripe. If one is too late, the window is closed. We have seen several entities ripe for acquisition over the last few years. It is often the managers and owners of such entities who have a false sense of their own worth who are the impediments. One has to wait until they are ready to cooperate sufficiently and the employees of the entity are willing to be part of a change in management and ownership.
4.) Strategizing the Unknown: How does one predict the completely unexpected? One cannot by the very nature of things. Thus, all one can do is put the right fundamentals in place and be on the lookout constantly. One should not take up each and every chance that comes one’s way. One must also have a pulse of the business environment in which one is functioning. We have seen the failure of insurance plans and physician associations, and one needs to know the ramifications of jumping into the midst of trouble including the regulatory requirements and shift in financial headwinds. A deep knowledge of all the ramifications and the industry is the sine qua non of maneuverability and flexibility.
5.) Spare Capacity: The OOs have buffers in place to be able to absorb extra demands and requirements. If needed, employees need to be willing to work extra shifts and overtime. We have had employees live in their cars for days while driving across the state working the deals when a business potential needed to be grabbed on an extremely short notice. Vendors or staff-on-demand might be considered, but they, too, need to be trained beforehand for such eventualities. Overall, if the whole impetus is of fun and challenge, we have found employees to be more than willing. While it is good to run the company on shoe-string budgets, it is also very important to have back-ups in place and cross-train employees to cover each other when in exigent need. Floats who fill in areas of emergent need should be developed while staying lean.
6.) Strong Communications Systems: OOs, by their very nature, have a very strong and cohesive core team in place. The leadership is in constant communication with each other, being able to turn on a dime. Leveraging each other’s perspectives, diverse experiences, abilities, and unique expertise with focus and speed can only happen if team members have worked with each other in the past and are very comfortable with each other. They have spent with each other what Malcolm Gladwell calls the requisite ‘ten thousand hours’. Communication cannot be limited to e-mails or phone calls only but also needs to be face to face, up-close and personal. Silo mentalities and egoistic pre-occupations have already been eschewed, and helping each other with transparency, compassion, respect, and integrity are critical. The analogy that comes to mind is when a NASCAR driver makes a stop for a few seconds, in which the car is serviced in a super-efficient manner that is wholly rehearsed several times, yet is fully capable of changing gears at a moment’s notice.
7.) Information Technology: The successful OOs have strong information-enabled systems which accelerate their ability to incorporate, manage, turnaround, or transform other organizations, teams, systems, or processes. We have seen that teams that have access to real-time and quick data, reports, and analytics are able to make decisions based on the shifting needs, can make the change happen, and are able to absorb the tectonic forces while emerging stronger and sharper.
8.) Decision-Making Ability: OOs are not led by committees. One person needs to be able to make final decisions. Delegation of responsibilities needs to be clear, enunciated, preferably written down, and shared. Decision making in the trenches is to be encouraged, even while close communication is the sine qua non. A sense of ownership and stake-holding among the team members reduces errors, while constant rehearsing and role-play minimizes it. Such decision-making ability needs to be nurtured, even at the cost of allowing team members to fail and learn from minor ventures. Thus, paradoxically, while ownership of the decision is centralized eventually, each player on the field is trained to take independent decisions and improvise at a moment’s notice. One thinks of the historical lesson of how Lord Nelson’s forces decimated Napoleon’s forces and changed the course of world events due to this fundamental ability of each unit to think and act independently though in cohesion.
9.) Reputation of Credibility and Integrity: OOs are not fly-by-night operations. They are respected as strong businesses and have a history of excellence and performance. They thrive on their ability to convince others to take leaps of faith (or of reason) due to their ability to communicate their essential strive to do the right thing for everyone. They do not have a history of taking advantage of others, exploitation, false promises, broken expectations, and chain-saw approaches. Their foremost attempt is to save, and when they have to cut loose, they do so with transparency and honesty. This integrity is communicated to all the stakeholders, even those in competition. Thus, building a list of ready and helpful references is always useful in the world of hyper-connectivity and networks.
10.) Relationship Management: Execution at a rapid rate will not happen without strong bonds among the team members and adroit management of relationships with new customers or acquisitions. Mutual respect and consideration with an attitude of long-term, win-win, non-zero sum interactions defines the victor. Personal and organization humility is of paramount importance as is the ability to listen, anticipate the other’s needs while being gracious, forgiving, and giving. Relationships with vendors, other professionals in the business, associates and one’s own employees might help one pick up rumors before they become general news.
These are some of the characteristics that define an OO. But how to find opportunities? It is the author’s experience that a strong business, as defined by integrity, reputation, and the pursuit of excellence, will invite such possibilities due to the nature of things. One may develop professional and highly evolved ‘snooping,’ if one may use the word, with each team-member keeping his or her eyes and ears open every moment. When opportunities do not show up, one stays the course and keeps getting stronger in fundamentals, for the next opportunity is only a matter of time.
It is also a corollary that the more advanced one is in the above-mentioned features, the more opportunities will explode in the teams’ face. One needs to understand that the OOs minimize risk as much as possible due to their strong fundamentals. Thus, what might be irretrievable losses to others are splendid possibilities for them.
Richard Connolly’s World
The Lawyer Who Became DuPont’s Worst Nightmare
Insurance advisor Richard Connolly of Ward & Connolly in Columbus, Ohio often shares with us pertinent articles found in well-known publications such as The Wall Street Journal, Barron’s, and The New York Times. Each week, we will feature some of Richard’s recommendations with links to the articles.
This week, the article of interest is “The Lawyer Who Became DuPont’s Worst Nightmare” by Nathaniel Rich. This lengthy and fascinating article was published in The New York Times Magazine on January 6, 2016.
Richard’s description is as follows:
Rob Bilott was a corporate defense attorney for eight years. Then, he took on an environmental suit that would upend his entire career and expose a brazen, decades-long history of chemical pollution.
Just months before Rob Bilott made partner at Taft Stettinius & Hollister, he received a call on his direct line from a cattle farmer. The farmer, Wilbur Tennant of Parkersburg, West Virginia, said that his cows were dying left and right. He believed that the DuPont chemical company, which until recently operated a site in Parkersburg that is more than 35 times the size of the Pentagon, was responsible.
Tennant had tried to seek help locally, he said, but DuPont just about owned the entire town. He had been spurned not only by Parkersburg’s lawyers but also by its politicians, journalists, doctors, and veterinarians. The farmer was angry and spoke in a heavy Appalachian accent. Bilott struggled to make sense of everything he was saying. He might have hung up had Tennant not blurted out the name of Bilott’s grandmother, Alma Holland White.
Read this story to see how an Ohio lawyer (Rob Bilott) and his Ohio law firm (Taft) have spent 16 years and counting stopping DuPont from poisoning the water and getting compensation for those it poisoned.
Please click here to read this article in its entirety.
Humor! (or Lack Thereof!)
Sign Saying of the Week
*************************************
Alan’s Away Message:
The Miami Wealth Protection Seminars Edition
If you emailed Alan Gassman while he was away at the 2016 Wealth Protection seminars last week, you might have received the following poem in response:
I’m in Miami at a Wealth Conference here,
So that clients with creditors can have much less fear.
We will review techniques for trusts, LLCs, and others
Ways to protect client’s assets and their mothers.
There are many great speakers and outlines to read,
And conversations to have with experts who lead.
I hope these attendees can endure,
My 248 page PowerPoints galore.
So please let me know how we can help,
I’ll be back Monday and not by myself.
In the meantime, our brave staff is here now and working,
While wondering what new projects are lurking.
Have a great day and thanks for being,
Understanding of any delay you might be seeing.
*************************************
Upcoming Seminars and Webinars
Calendar of Events
LIVE COMPLIMENTARY MAUI MASTERMIND WEBINAR:
Wall Street Journal and Business Week bestselling author David Finkel will present a special, free, one-hour webinar for our clients and friends on the topic of MORE WITH LESS: 5 SIMPLE STEPS TO ENJOY MORE BUSINESS GROWTH AND GREATER PERSONAL FREEDOM BY DOING LESS.
Date: Thursday, April 28, 2016 | 12:00 PM – 1:00 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE NAPLES PRESENTATION:
3RD ANNUAL AVE MARIA SCHOOL OF LAW ESTATE PLANNING CONFERENCE
This one-day conference will take place in Naples, Florida on Friday, May 6, 2016.
On Thursday, May 5, there will be a special dinner with Jonathan Blattmachr. Jonathan will also present at the conference on Friday. Be sure to bring an extra pair of socks because the first pair will get knocked off by Jonathan’s talk!
Alan’s Friday morning presentation will be entitled COFFEE WITH ALAN: AN INTRODUCTION TO SELECT ESTATE PLANNING AND ASSET PROTECTION STRATEGIES. During this session, Alan will offer an overview of the topics that will be presented throughout the Estate Planning Conference. Attendees new to these specific estate planning areas will find the presentation useful and helpful.
The complete schedule for the Ave Maria Estate Planning Conference is as follows:
Date: Friday, May 6, 2016
Location: Ritz Carlton Golf Resort | 2600 Tiburon Drive, Naples, FL, 34109
Additional Information: For more information, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE BLOOMBERG BNA WEBINAR:
Jonathan Blattmachr will present a one-hour webinar on the topic of FUNDAMENTALS, FINE POINTS, AND INNOVATIVE STRATEGIES FOR LIFE INSURANCE AND USE THEREOF.
This webinar is part of the Bloomberg BNA Practical & Creative Planning series and will be moderated by Alan Gassman.
Date: Tuesday, May 10, 2016 | 1:00 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE CLEARWATER PRESENTATION:
Alan Gassman will be speaking at the Clearwater Bar’s Small and Solo Practitioner’s Meeting on the topic of ESSENTIAL PLANNING FOR SMALL FIRMS AND SOLOS: ENTITY FORMALITIES, ASSET PROTECTION, AND SUCCESSION.
Special thanks to Michael Ziegler for putting together this spectacular event.
Date: Tuesday, May 10, 2016 | 5:30 PM – 7:00 PM
Location: Clearwater Bar office | 800 Drew Street, Clearwater, FL, 33756
Additional Information: For more information or to RSVP, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE COMPLIMENTARY MAUI MASTERMIND WEBINAR:
Alan Gassman will present a free, 45-minute webinar on the topic of EQUITY STRIPPING AND OTHER ADVANCED ASSET PROTECTION IDEAS.
This webinar will be specially made for and presented in partnership with Maui Mastermind. Clients, advisors, and colleagues of Gassman, Crotty & Denicolo are welcome to attend. Participants must be fully clothed!
Date: Wednesday, May 11, 2016 | 12:30 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE BLOOMBERG BNA WEBINAR:
Michael Mulligan and Jerry Hesch will present a one-hour webinar on the topic of THE FOUNDATION AND AN UPDATE ON DEFECTIVE GRANTOR TRUSTS, INSTALLMENT SALES, SELF-CANCELLING NOTES, AND PRIVATE ANNUITIES.
This webinar is part of the Bloomberg BNA Essential Elements series.
Date: Thursday, May 19, 2016 | 12:30 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE BLOOMBERG BNA WEBINAR:
Turney Berry will present a one-hour webinar on the topic of LITTLE KNOWN BUT HIGHLY EFFECTIVE CHARTIABLE STRUCTURING.
This webinar is part of the Bloomberg BNA Essential Elements series.
Date: Thursday, May 26, 2016 | 12:30 PM
Location: Online webinar
Additional Information: To register for this presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE INTERACTIVE LEGAL MELBOURNE, FL/LIVE FEED TO YOUR OFFICE PRESENTATION:
Alan Gassman, ILS Strategic Partner and Advisory Board member, will be speaking for InterActive Legal at the Florida Institute of Technology Media Center on ESTATE PLANNING FOR SNOWBIRDS AND FLORIDA-BASED CLIENTS.
Many people spend part of the year in Florida or make Florida their primary residence later in life. While their estate plans were prepared in different jurisdictions, these clients and their heirs are likely to find themselves dealing with Florida laws. This live-stream presentation is designed to navigate the unique areas of Florida estate planning for both Florida lawyers and lawyers in other states with clients domiciled in Florida.
This talk will include many techniques that can be used in all 50 states and Guam. This will be a live presentation for those who can attend and will feature a simultaneous, live online streaming broadcast. Watch or listen right from the comfort of your own office or join us in Melbourne before visiting the Kennedy Space Center or Ron Jon’s Surf Shop.
Date: June 2, 2016 | Time TBA
Location: Florida Institute of Technology Media Center | 150 W. University Blvd, Melbourne, FL 32901
Additional Information: For more information or to RSVP, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE COMPLIMENTARY WEBINAR:
Lester Perling and Alan Gassman will present a free, 30-minute webinar on the topic of NEW FLORIDA LAWS AND THE STARK SHARING OF EQUIPMENT BY TIME CHANGE.
There will be two opportunities to attend this presentation.
Date: Wednesday, June 8, 2016 | 12:30 PM or 5:00 PM
Location: Online webinar
Additional Information: To register for the 12:30 PM presentation, please click here. To register for the 5:00 PM presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE COMPLIMENTARY WEBINAR:
Jay Adkisson and Alan Gassman will present a free, 30-minute webinar on the topic of JAY ADKISSON’S MUSINGS ON THE UVTA.
There will be two opportunities to attend this presentation that takes a look at the new Uniform Voidable Transfers Act.
Date: Tuesday, June 28, 2016 | 12:30 PM or 5:00 PM
Location: Online webinar
Additional Information: To register for the 12:30 PM presentation, please click here. To register for the 5:00 PM presentation, please click here. For more information, please contact Alan Gassman at agassman@gassmanpa.com.
**********************************************************
LIVE TAMPA PRESENTATION:
DAVID FINKEL CONFERENCE FOR PHYSICIANS – SCALE YOUR MEDICAL PRACTICE
This free event for physician clients of Gassman, Crotty & Denicolo, P.A. will feature nationally-recognized business advisor and author David Finkel’s unique presentation on growing a medical practice. The conference will be entitled SCALE YOUR MEDICAL PRACTICE: PROVEN STRATEGIES TO GROW YOUR PRACTICE, INCREASE YOUR CASH FLOW, AND CREATE MORE PERSONAL FREEDOM.
Spouses, office managers, and other practice advisors will also be welcome to attend this interesting and useful one-day conference.
Date: Saturday, July 23rd, 2016
Location: Tampa Marriott Westshore | 1001 N. Westshore Blvd., Tampa, FL, 33607
Additional Information: For more information, please email Alan Gassman at agassman@gassmanpa.com.
Applicable Federal Rates
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.
