Law School
University of Florida, J.D., with honors, 1980; University of Florida, LL.M., 1981; Exeter University College of Law, England
Law School Graduation Year
College
University of Florida, B.S.B.A., with honors, 1976; Florida International University, M.S.M., in Tax
Memberships
The Florida Bar Tax Section (Current Section Chairman; Treasurer; Chairman: Pass-Through Entities Committee; Long Range Planning Committee; Director: Federal Tax Division; Education Division; Finance Committee; Member, RUPA Steering and Drafting Committee, Florida LLC Drafting Committee and Vice-Chair of RE-RULPA Drafting Committee); American Bar Association (Member, Tax Section); Florida Institute of Certified Public Accountants; Palm Beach-Martin County Estate Planning Council (Past-President); Palm Beach County Tax Institute (Past-President); American Association of Attorney-Certified Public Accountants (Florida Chapter, Regional Vice-President and Board Member); Sports Lawyers Association; Real Estate Securities and Syndication Institute (Vice President, Dade County Chapter, 1986-1989)
Biographical
Phi Eta Sigma; Phi Kappa Phi; Beta Alpha Psi. Graduate Tax Advisor, University of Florida Law Review, 1979-1980. Author: Recent Private Ruling Hold Shopping Mall Rents are Passive Investment Income, 6 J. Part. Tax (Fall, 1989); Minimizing the Built-in Gains Tax Imposed Under Section 1374, 7 J. Part. Tax. (Summer, 1990); The Statute of Limitations and S Corporation Shareholders, J. Part. Tax. (Fall, 1991); Reasonable Compensation: Dividends vs. Wages-Reverse in Positions, 8 J. Part. Tax (Winter, 1991); Personal residence GRITs: A Current Plan to Reduce Estate Tax, Real Estate Finance (Spring, 1992); S Corporation Buy-Sell and Redemption Agreements: Let the Drafter Beware, J Part. Tax'n (Summer, 1992); Partnership-Recent Developments, J. Part. Tax'n (Spring, 1994); Florida's New Partnership Law, Fl. Bar Journal Vol. LXIX, No. 10, Nov., 1995; Partnership Law, Journal of Partnership Taxation (Winter, 1995); Partnership Law-Recent Development, J. Part. Tax'n (Summer, 1998). Columnist on S Corporations (1989-1992), Columnist on Partnership State Law (1992-1998); Board of Contributing Editors and Advisors, Journal of Partnership Taxation (1989-1998). Certified Public Accountant, Florida, 1978 (CPA Licensure Designation is Regulated by the State of Florida). Speaker: New York University, Institute on Partnership Taxation (1987); Institute on Federal Taxation, Closely Held Businesses (Summer, 1994), American Bar Association, Section of Taxation, Mid-Year Mini Program on Partnership Taxation (1983). Elected to the 1995-1996 edition of The Best Lawyers in America by Woodward & White, Inc. and is ranked as one of Florida's Leading Tax Lawyers, by the Chamber USA Guide. Chairman, Professional Advisory Committee of the Foundation of the Jewish Federation of Palm Beach County. President-Elect, Jewish Community Center of the Greater Palm Beaches. Fellow, The American College of Trust and Estate Counsel. (Board Certified Tax Lawyer, The Florida Bar Board of Legal Specialization and Education) (Also Of Couns