Significant Representations

• Represented a married couple that operated an out of state, luxury rental business before the IRS. The IRS argued that the losses from the business were passive and assessed over $500,000 in taxes and penalties. After establishing a strong case before IRS Appeals that the spouse operating the business qualified as a real estate professional, the IRS conceded on all counts and permitted the deduction of all of the losses.
• Represented a closely-held S corporation operating a large cattle ranch with the tax-free split-up. The corporation was owned and operated by two generations of ranchers consisting of several siblings and their children. As the younger generation became involved with management, discrete family groups established different goals for the direction of the company. In order to avoid a costly and divisive lawsuit, a plan was developed to divide the corporation in tax –free reorganization and avoid the millions of dollars in state and federal income taxes that would normally be due when a corporation distributes its assets to its shareholders.
• Represented a family in one of the early voluntary offshore disclosure filings with the IRS OVDP program. After the death of their parents, our clients learned one of their parents owned an undisclosed multi-million dollar offshore bank account. In addition to failing to report the account on an FBAR, the parent omitted all of the income from the account for income tax purposes and the account was not reported for estate tax purposes on either parent’s estate tax return. Through participating in the OVDP program, we helped our clients mitigate their tax exposure, including utilizing an estate tax deduction for the OVDP penalty and avoiding a criminal investigation.
• Represented the descendants of a man suffering from dementia who was secluded from his family for over a decade by his second wife, during which time she methodically transferred his $15 million estate to her and her descendants. After extensive discovery and mediation, the man’s heirs recovered the assets they would have received under his will as if his wife had not taken them during his life.

• Florida Bar Association
  • Tax Section
  • Real Property, Probate and Trust Law Section
• American Bar Association
  • Tax Section - Member
    • S Corporation Committee - Vice Chair
• American Institute of Certified Public Accountants
• Florida Institute of Certified Public Accountants (FICPA)
  • Board of Directors/ Executive Committee, 2015 - present
  • Council/Board of Governors, 2012 - present
  • University of Florida Annual Accounting Conference
    • Committee Member
    • Committee Chairman, 2009
  • FICPA - Sailfish Chapter
  • LGBT Task Force
    • Chair
• St. Lucie County Bar Association
  • Member and Past Treasurer
• St. Lucie County Chamber of Commerce

• Big Brothers Big Sisters of St. Lucie, Indian River and Okeechobee Counties
  • Board Member, 2005-present
  • Past Chair, 2008
• Parent Academy of St. Lucie County
  • Founding Board Member, 2010-present
  • Chair, 20110-2015

• Juris Doctor: University of Florida Levin College of Law, Gainesville, Florida, with honors, 2001
• Master of Accounting: University of Florida, Gainesville, Florida, 1998
• Bachelor of Science in Accounting: University of Florida, Gainesville, Florida, with honors, 1998

• Florida
• U.S. Tax Court

• CPA, Deloitte & Touche

• Martindale-Hubbell: AV Rating
• Special Chair Service Award, FICPA Mega CPE Conference, June 14, 2014, Orlando, FL

• Current Developments Program for the S Corporation Committee, S Corporation Committee of the ABA Tax Section Mid-Year Meeting, Los Angeles, California, January 29, 2016
• Current Developments Program for the S Corporation Committee, S Corporation Committee of the ABA Tax Section, and Section of Real Property, Trust & Estate Law, Trust & Estate Division 2015 Joint Fall CLE Meeting, Chicago, Illinois, September 18, 2015
• Tax and Succession Planning for Agricultural Businesses, Florida Agricultural Financial Management Conference, Omni Orlando Resort at ChampionsGate, Orlando FL, August 27, 2015
• Same Sex Marriages, FICPA Mega CPE Conference, Orlando, FL, June 12, 2015
• Current Developments Program for the S Corporation Committee, S Corporation Committee of the ABA Tax Section, Washington D.C., May 8, 2015
• DOMA and Estate Planning, Estate Planning Council of Polk County, Feb 10, 2015
• Current Developments Program for the S Corporation Committee, S Corporation Committee of the ABA Tax Section, Midyear Meeting in Houston, TX on January 30, 2015
• Current Developments Program and IC-DISCs and S Corporations, S Corporation Committee of the ABA Section of Taxation Joint Fall CLE Meeting, Denver, CO, September 19, 2014
• Federal Tax Issues for Same Sex Couples, FICPA Mega CPE Conference, Orlando FL, June 14, 2014
• Current Developments, S Corporation Committee of the ABA Tax Section Annual Meeting, Washington, D.C., May 9, 2014
• Current Developments , S Corporation Committee of the ABA Section of Taxation Mid-Year Meeting, in Phoenix, AZ, January 24, 2014
• Current Developments, S Corporation Committee of the ABA Section of Taxation Joint Fall CLE Meeting, San Francisco, CA September 20, 2013
• After the Storm: How Have Recent Tax Changes Affected Estate Planning and Real Estate Investments?, Old Historic City Hall, Fort Pierce, FL, May 16, 2013
• Current Development Program, S Corporation Committee of the Tax Section of the American Bar Association’s (ABA) Annual Meeting, Washington, D.C., May 10, 2013
• The End of the Perfect Storm of Estate Planning is Nearing (maybe!) – Planning for the Remainder of 2012, Fort Pierce, Florida, November 14, 2012
• Real Estate Professionals, Orange County Bar Tax Section, Orlando, Florida, January, 2012
• Asset Protection and Transfer Tax Aspects from the 2010 Tax Act, FICPA, Merritt Island, Florida, July 26, 2011
• Federal Transfer Tax Developments and Asset Protection Planning, FICPA Sailfish Chapter, Palm City, Florida, May 18, 2011
• Federal Tax Update, FICPA 25^th Annual Accounting Show, Fort Lauderdale, Florida, October, 2010
• Recent Federal Tax Updates, FICPA 2010 Florida Accounting and Business Expo, Tampa, Florida, June 25, 2010
• Small Business Tax Update, BioFlorida Southeast Chapter, Torrey Pines Institute for Molecular Studies, Port St. Lucie, Florida, May 20, 2010
• Partnership Agreements and Operating Agreements, Terms and Provisions (Related Information) Every CPA (Representing Partnerships/Limited Liability Companies or their Owners) Needs to Know), FICPA, Florida Institute on Federal Taxation, Orlando, Florida, November 14, 2008
• Beneficiary Designations, FICPA, University of Florida Accounting Conference, Gainesville, Florida, November 1, 2007
• Federal Tax Update, FICPA, University of Florida Accounting Conference, Gainesville, Florida, October 5, 2006

• Estate-planning Issues for Same-sex Couples, co-authored with Dana Apfelbaum, Florida CPA Today, September/October, 2014 issue
• Federal Tax Issues Affect Same-Sex Couples, co-authored with Dana Apfelbaum, Florida CPA Today, May/June 2014 issue
• 'Fiscal cliff' Bill Brings Certainty to Small-business Owners, St. Lucie News Tribune, January 20, 2013
• Introduction to Estate Planning and Charitable Giving, co-authored with Robert J. Naberhaus III, May 20, 2011
• Federal Transfer Tax Developments and Asset Protection Planning, co-authored with Robert J. Naberhaus III, May 18, 2011
• New Reporting Requirements for Foreign Financial Assets, co-authored with Dana M. Trachtenberg, Dean Mead Newsletter, November, 2010
• Estate Tax Planning for Personal Residences and Vacation Homes, co-authored with Richard I. Withers, September, 2009
• Year End Estate and Tax Planning for Ranchers, Growers and Farmers, co-authored with Michael D. Minton, November, 2007
• Tax Relief for Sale of Livestock Due to Drought, October, 2007
• Choice of Entity for Agricultural Businesses, co-authored with Michael D. Minton, April, 2007
• Get Green for Going Green, December, 2006
• Charitable Conservation Easements, October, 2006
• Federal Tax Consequences of Citrus Canker Payments, co-authored with Michael D. Minton, February, 2006