Mr. Dunegan devotes his practice primarily to estate and tax planning, asset protection planning, and trusts and estates, and often counsels clients on the problems of owning and transferring interests in closely held and family businesses. He is skilled in the various aspects of charitable gifts, including formulation of lifetime and testamentary gift programs to minimize tax and other costs of transferring family wealth among members of different generations.
Mr. Dunegan's practice includes:
Planning family wealth transfers consistent with family goals and tax savings, including the use of family limited partnerships (FLPs), grantor retained annuity trusts (GRATs), sales to intentionally defective grantor trusts (IDGTs), marital deduction alternatives, generation-skipping tax-exempt trusts, qualified domestic trusts (where the client has a noncitizen spouse), charitable trusts such as charitable remainder annuity trusts (CRATS), charitable remainder unitrusts (CRUTS) and charitable lead trusts, titling of assets between husband and wife, and beneficiary designation of insurance proceeds and employee benefit plans
Asset protection planning, including the use of domestic and foreign asset protection trusts (APTs), limited partnerships and limited liability companies (LLCs), and the various exemptions available under Florida law, including homestead and tenancy by the entireties
Planning for the future of closely held businesses, including buy-sell agreements, liquidity needs, transfer tax consequences of various alternatives, and structuring of purchases and sales of such entities consistent with family financial planning for the future
General representation of charitable foundations and organizations, including application to the Internal Revenue Service for proper tax classification, review of annual tax returns and advice regarding distributions
Representation of estates and trusts, including accounting questions, post-mortem tax planning, death tax preparation, trust interpretation questions and court audits.
Stephen D. Dunegan 
