Brad Gould
ShareholderOffice: Fort Pierce, Stuart, Vero Beach
Brad, a Florida Bar board certified tax attorney and fellow of the American College of Tax Counsel, serves as a trusted counselor to businesses and individuals in the full range of corporate, tax and estate planning. He represents executives, entrepreneurs, and business owners in tax, transactional, estate planning, and estate administration matters. Brad guides businesses and business owners through all stages of the company’s life cycle, from formation and governance, to mergers, sales and succession planning, to operations and represents both businesses and individuals before the IRS in tax matters.
A frequent speaker and active in national and state associations, Brad currently serves as Chair of the S Corporations Committee for the Section of Taxation of the American Bar Association.
Additional Representative Experience
Significant Representations
- Represented the retiring owners of a building supply wholesaler with the sale of their business to a competitor for over $30 million. Brad negotiated the sale and leases on the retained real estate. After closing the transaction, he assisted the owners with their estate planning needs.
- 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.
- Represented a family in an early Offshore Voluntary Disclosure Program (OVDP) case. 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.
- Represented the descendants of a decedent suffering from dementia who was secluded from their family for over a decade by their second spouse, who methodically took the decedent’s $15 million estate. Through mediation, Brad helped the decedent’s heirs recover the assets they would have received under his Will.
- Represented a terminally ill client with succession of a multi-state, multi-generational family farm with holdings in excess of $100 million. Brad worked with the client to develop a succession plan for the transition of control of the business and preservations of the farm’s assets.
- Represented the personal representative and trustee of a combined $40 million estate and trust from a challenge by the decedent’s daughter. The decedent left the bulk of his assets to charity and left significant bequests to friends, family and employees. An estranged daughter? sought to recover a large bequest under a prior version of his Will. Brad helped successfully defend the challenge after a three-day trial.
- Successfully represented a real estate professional who operated a multi-state, luxury rental business before the IRS which argued that the passive activity loss rules applied and assessed over $500,000 in taxes and penalties.
Professional and Civic Activities
- Florida Bar Association
- American College of Tax Counsel
- Fellow
- American Bar Association (ABA)
- Tax Section Member
- S Corporation Committee
- Chair, 2020 - present
- Vice Chair, 2016-2020
- S Corporation Committee
- Tax Section Member
- American Institute of Certified Public Accountants
- Florida Institute of Certified Public Accountants (FICPA)
- Board of Directors/ Executive Committee, 2015 - 2019
- Council/Board of Governors, 2012 - 2019
- University of Florida Accounting Conference Committee
- LGBT Task Force
- University of Florida, Fisher School of Accounting Advisory Board
- Martin County Bar Association
- Martin County Estate Planning Council
Charitable and Pro Bono Service
- Big Brothers Big Sisters of St. Lucie, Indian River and Okeechobee Counties
- Board Member, 2005-present
- Past Chair, 2008
- Treasure Coast Hospice
- Board of Directors, 2017-2020
- Parent Academy of St. Lucie County
- Founding Board Member, 2010-2017
Education
- 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
Bar Admissions
- Florida
- U.S. Tax Court
Prior Business Experience
- CPA, Deloitte & Touche
Speaking Engagements
- Back to Basics: Introduction to S Corporations, ABA Tax Conference, 2021
- Estate Planning Pot Luck, Martin County Estate Planning Council, November 22, 2019, Stuart, FL
- Sweeping Changes You Need to Know About the Tax Cuts and Jobs Act, Viera, FL, February 15, 2018; and Fort Pierce, FL, February 22, 2018
- Estate and Trust Accountings Seminar, co-presented with Dana M. Apfelbaum, Stuart, FL, November 8, 2017
- Estate and Trust Accountings, University of Florida Accounting Conference presented by the Florida Institute of Certified Public Accountants, Gainesville, FL, October 6, 2017
- Tax and Succession Planning for Closely-Held Businesses, Fall Meeting & Education Conference for the American Academy of Attorney-CPAs, Houston, TX, November 9, 2016
- Panel member, Proposed Regulations for Section 2704 and S Corporation Current Developments program, Joint Fall CLE Meeting of the ABA Tax Section, Boston, MA, September 30, 2016
- Panel member, Agricultural Cost-Share and Payment for Environmental Services – Identifying and Seizing the Right Opportunities for Your Business, Florida Agriculture Financial Management Conference (FAFMC), Omni Orlando Hotel, Orlando, FL, August 25, 2016
- Moderator, Current Developments Program for the S Corporation Committee, S Corporation Committee of the ABA Tax Section May Meeting, Washington, D.C., May 6, 2016
- 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 Real Property, Trust & Estate Law Section, Trust & Estate Division Joint Fall CLE Meeting, Chicago, Illinois, September 18, 2015
- Tax and Succession Planning for Agricultural Businesses, FAFMC, 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, February 10, 2015
- Current Developments Program for the S Corporation Committee, S Corporation Committee of the ABA Tax Section, Midyear Meeting in Houston, TX, January 30, 2015
- Current Developments Program and IC-DISCs and S Corporations, S Corporation Committee of the ABA Tax Section 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 Tax Section, Mid-Year Meeting, in Phoenix, AZ, January 24, 2014
- Current Developments, S Corporation Committee of the ABA Tax Section, 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 ABA Tax Section, 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 25th Annual Accounting Show, Fort Lauderdale, Florida, October, 2010
- Recent Federal Tax Updates, FICPA 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
Publications
- Mr. Gould co-authored with Dana Apfelbaum the chapter titled, Tax Considerations in Eminent Domain Proceedings, as part of the treatise “Florida Eminent Domain Practice and Procedure”, 11th Edition, published by The Florida Bar and distributed by LexisNexis
- Florida’s Water Crises: Can We Afford The Solutions? (Part III), co-authored with Michael Minton and Dana Apfelbaum, published in The Florida Bar Tax Section Bulletin, Vol. XXXIV, No. 1, Spring 2017
- Gould co-authored with Dana Apfelbaum the chapter titled, Tax Considerations in Eminent Domain Proceedings, as part of the treatise “Florida Eminent Domain Practice and Procedure”, 10th Edition, published by The Florida Bar and distributed by LexisNexis.
- Update on S Corporations, co-authored with Stephen R. Looney, Florida CPA today, January/February 2017 issue
- The State of Same-Sex Marriage in Florida, co-authored with Dana Apfelbaum, Law360, October 2014
- 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
Blog Articles
- Tax Day For Most Tax Returns and Payments is Now July 15, 2020 – Part III
- It’s Official! (Part II) – Tax Day For Gift Tax Returns is Now July 15, 2020
- Congress Passes Coronavirus Stimulus Bill
- It’s Official! Tax Day is Now July 15, 2020
- Treasury Secretary Announces Delay in 2019 Tax Filing Due Date to July 15, 2020
- Payment Due Date for 2019 Tax Payments Delayed for 90 Days Due to Coronavirus Interruptions
- Dean Mead Attorneys Co-Author Chapter in Florida Eminent Domain Practice and Procedure
- Public-Private Partnerships Explained by Dean Mead Attorneys in Law360
- Inspirational Backus & Butcher Exhibition Supported by Dean Mead
- New Homeowner? Time to Get Your Homestead
- Tax Seminar on Choice of Entity & Section 199A to Be Presented by Dean Mead
- Brad Gould Provides Insight on S Corporations and IRS Compliance for Tax Notes
- Brad Gould Earns Florida Bar Board Certification in Tax Law
- IRS Announces End of Offshore Voluntary Disclosure Program
- Tax Attorneys to be Featured at Lay of the Land Conference in Orlando
- Dean Mead Hosts “Tax Reform Seminar” at Indian River State College on Feb. 22nd
- Details Matter: Probate Litigation Edition
- Brad Gould Elected to Treasure Coast Hospice Board
- Dean Mead Hosts Estate and Trust Accountings Seminar in Stuart
- Florida’s Water Crises: Can We Afford The Solutions? (Part III)
- Failure to Follow Signing Formalities Can Sink an Estate Plan
- Brad Gould Appointed to UF Fisher School of Accounting Advisory Board
- UHF Relocation under the Spectrum Act Subject to Tax Deferral
- Widow Allowed to Expense Previously Expensed Farming Inputs
- Florida’s Water Crises: Can We Afford The Solutions? (Part II)
- Brad Gould Steps into National Leadership in Tax Law
- Florida’s Water Crises: Can We Afford The Solutions? (Part I)
- IRS Holds Surgery Center Can Offset Passive Losses
- Appeals Court Provides Guidance on Method for Revoking a Trust
- Top Five Estate Planning Steps to Take During a Divorce
- Legal Fees and the Elective Share
- President Obama Signs PATH Act Into Law
- Tax Extenders are (almost) Here
- Some Sunshine for Florida Citrus Growers in the Battle Against Citrus Greening
- Enforceability of Settlement Agreements in Probate Litigation
- Brad Gould & Dana Apfelbaum Speak on Tax and Estate Planning for Ag Businesses
- Impact of Divorce on Last Will and Testament
- U.S. Supreme Court Rules on Same Sex Marriage
- U.S. Supreme Court to Rule on Same Sex Marriage
- Same Sex Marriages Have Begun in Florida
- President Obama Signs Tax Extenders Bill Into Law
- Brad Gould and Dana Apfelbaum’s byline on Same-Sex Marriage in Florida in Law360
- U.S. Supreme Court Denies Review of Same Sex Marriage Cases
- New Developments in Florida on Same-Sex Marriage – Is the Supreme Court Next?
- What You Should Know about the New Limited Liability Company Act
- Brad Gould and Dana Apfelbaum on DOMA: “Federal Tax Issues Affect Same Sex Couples”
- New Developments in Kentucky and Virginia on Same-Sex Marriage – Is Florida Next?
- Dean Mead Attorneys Present During FICPA’s University of Florida Accounting Conference
- Brad Gould Moderates Panel for San Francisco Taxation Meeting
- ACA Employer Mandate Deferred
- Brad Gould Quoted in FreshPlaza.com on IC-DISCs – Tax Vehicle to Save Exporters Money
- American Taxpayer Relief Act of 2012: What It Means for Small Business Owners
- House Passes American Taxpayer Relief Act of 2012
- Senate Votes to Step Back from the Cliff
- Tax Relief for Sale of Livestock Due to Drought
- Swiss Adopt Banking Protocol Allowing U.S. to Request Information
- New Offshore Voluntary Disclosure Program for 2012
- Hill v. Davis: Challenging Qualifications of the Personal Representative
- IRS Extends Offshore Reporting Deadline
- Offshore Voluntary Disclosure Initiative
- The IRS Offshore Voluntary Disclosure Initiative
- Foreign Financial Assets: New Reporting Requirements
- New Reporting Requirements for Foreign Financial Assets
- Estate Tax Planning for Personal Residences and Vacation Homes
- Year End Estate and Tax Planning for Ranchers, Growers, and Farmers
- TAX RELIEF FOR SALE OF LIVESTOCK DUE TO DROUGHT
- Choice of Entity for Agricultural Businesses
- Get Green for Going Green
- Charitable Conservation Easements
- CHARITABLE CONSERVATION EASEMENTS
- Federal Tax Consequences of Citrus Canker Payments