Phone
(407) 428-5177
Fax
(407) 423-1831
Brian M. Malec
ShareholderOffice: Orlando
Mr. Malec is Board Certified in Wills, Trusts & Estates by the Florida Bar Board of Legal Specialization. He handles all aspects of estate and succession planning, including the implementation of wills, trusts, business entities and sophisticated estate planning techniques to protect and transfer wealth among individuals and families while minimizing income, gift, estate and generation-skipping transfer taxes.
Mr. Malec also handles all aspects of probate and trust administration, including advising fiduciaries throughout the administrative process and representing beneficiaries seeking to assert their rights in an estate or trust.
Professional and Civic Activities
- The American College of Trust and Estate Counsel
- Fellow
- The Florida Bar – Member
- Tax Section
- Treasurer, 2018 to Present
- Federal Tax Division
- Director, 2014-2017
- Assistant Director of Estate Planning, 2012 - 2014
- Co-Czar of Tax Comments, 2012 - 2014
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- Member of Director’s Committee, 2012 - Present
- Executive Council Member
- Real Property, Probate and Trust Law Section
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- Executive Council Member
- Asset Protection Committee
- Chair, 2018 – Present
- Vice-Chair, 2015 - 2018
- Estate & Trust Tax Planning Committee
- Trust Law Committee
- Probate & Trust Litigation Committee
- Probate Law & Procedure Committee
- Family Trust Company Subcommittee (One of the principal authors of legislation to authorize the formation and operation of Family Trust Companies in Florida)
- Vice Chair for Probate & Trust Section of ActionLine Publication, 2013 - 2016
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- Orange County Bar Association – Member
- Central Florida Estate Planning Council – Member
- The First Tee of Central Florida – Advisory Board Member
- University of Central Florida Varsity Knights – Leadership Council Member
Education
- Board Certified in Wills, Trusts & Estates by the Florida Bar Board of Legal Specialization
- Graduate of The Florida Fellows Institute of the American College of Trust and Estate Counsel
- Master of Laws (LL.M.) in Taxation: University of Florida Levin College of Law, Gainesville, Florida, 2008
- Graduated with a 4.0 GPA
- J.D.: University of Florida Levin College of Law, Gainesville, Florida, cum laude, 2007
- Member, Journal of Law and Public Policy
- Undergraduate Degree: Bachelor of Science, Major in Legal Studies; Minor in Business Administration: University of Central Florida, Orlando, Florida, summa cum laude, 2004
Bar Admissions
- Florida
Recognition & Awards
- Board Certified in Wills, Trusts and Estates by The Florida Bar Board of Legal Specialization
- Recognized as an Outstanding Trusts and Estates Lawyer in The Best Lawyers in America, 2019-2020
- Recognized as a Legal Elite ‘Up and Comer’, Florida Trend Magazine, 2015
- Recognized as a ‘Rising Star’ and Outstanding Estate Planning & Probate Attorney by Florida Super Lawyers, 2015 - 2020
- Book Awards: Estate Planning; Taxation of Property Transactions - University of Florida Levin College of Law, Gainesville, Florida
- Named one of Orlando's Best Lawyers by Orlando Magazine, 2019
Speaking Engagements
- Florida Trust Modification, Reformation and Decanting, The Florida Bar’s Wills, Trusts and Estates Certification Review Course, Orlando, FL, April 6, 2019
- Florida Trust Modification, Reformation and Decanting, The Florida Bar’s Wills, Trusts and Estates Certification Review Course, Orlando, FL, April 5-6, 2018
- Sweeping Changes You Need to Know: Impact of The Tax Cuts and Jobs Act on Estate Planning, Dean Mead Tax Symposium, Orlando, Florida, January 31, 2018
- Fiduciary Income Tax, The Probate Team 2016, Orlando, FL, October 29, 2016
- The Florida Family Trust Company Act: Recent Changes and Why You Should Use It, 36th Annual RPPTL Legislative and Case Law Update, Palm Beach, FL, July 29, 2016
- Top 10 (or so) Mistakes We See in Estate Planning – and Tips to Avoid Them!, Orange County Bar Association, Orlando, FL, November 5, 2015
- What Every Attorney and CPA Needs to Know to Prepare and Review Gift and Estate Tax Returns, Florida Bar Tax Section’s CLE program, Loews Portofino Bay Hotel, Orlando, FL, October 9, 2015
- A Potpourri of Tax Planning Ideas and Strategies, Orange County Bar Association, Orlando, FL July 22, 2015
- Business Succession Planning for the Next Generation, Orange County Bar Association, Orlando, FL, October 30, 2014
- Tax Consequences of Trust & Estate Settlements and Modifications, Orange County Bar Association, Orlando, FL, August 5, 2014
- The Family Trust Company Top Ten – What You Need to Know Right Now, 34th Annual RPPTL Legislative and Case Law Update, Palm Beach, FL, August 1, 2014
- Asset Protection 2013 Update, Orange County Bar Association, Orlando, FL, October 10, 2013
- Income Tax Planning for Estates, Trusts and Beneficiaries, Rachel D. Murrah Winter Park Civic Center, June 5, 2013
- Estate Planning After the American Taxpayer Relief Act of 2012, Orange County Bar Association, Orlando, FL, March 13, 2013
- Estate Planning for the Remainder of 2012, Florida Bar Tax Section, November 28, 2012
- The End of the Perfect Storm of Estate Planning is Nearing (maybe!) - Planning for the Remainder of 2012, Orlando, May 23, 2012
- Inherited IRAs in Florida, Estate Planning 2011 Florida Legislative Update, Dean Mead Seminar Series, June 21, 2011
- Ulman Year in Review, Florida Bar Tax Section, July 2010
Publications
- Recent Amendments Bring Important Changes to Florida's Elective Share, co-authored with Lauren Y. Detzel, The Florida Bar Journal, Volume 91, No. 8, September 2017
- Florida Enacts Family Trust Company Legislation, co-authored with Scott A. Bowman, RPPTL ActionLine Publication, Vol. XXXVI No. 1, Fall 2014
- Succession Planning for the Next Generation, presented at the Florida Agricultural Financial Management Conference, Orlando, FL, October 22, 2013
- Mr. Malec was quoted in article entitled, "Wandry" Gift Tax Decision Adds Tool in Valuation Fight, Barring IRS Appeal, authored by Diane Freda, BNA Daily Tax Report, July 24, 2012
- The End of the Perfect Storm of Estate Planning is Nearing (maybe!) - Planning for the Remainder of 2012, May 23, 2012
- Ethical Considerations in Representing Multiple Generations, co-authored with Lauren Y. Detzel, 2012 Southern Federal Tax Institute, Atlanta, GA
- Inherited IRAs in Florida, Estate Planning 2011 Florida Legislative Update, Dean Mead Seminar Series, June 21, 2011
- The “Olmstead Fix”: Is It Safe to Create LLCs in Florida Again?, Estate Planning 2011 Florida Legislative Update, co-authored with Lauren Y. Detzel, June 21, 2011
- Estate Tax Relief - It’s Finally Here! (At Least for Two More Years), co-authored the article with Lauren Y. Detzel, Matthew J. Ahearn, David J. Akins, and Erik N. Bonnett, January 6, 2011
- Florida Bankruptcy Court Exempts Inherited IRA, Steve Leimberg Asset Protection Planning Newsletter # 173
- Important Legislative Developments in Florida for Inherited IRAs and Charging Order Protection for LLCs, Steve Leimberg Asset Protection Planning Newsletter # 174
- Procedural Issues for 2010 Decedents Under the 2010 Act, co-authored with Lauren Y. Detzel, January, 2011
- Asset Preservation: Protecting Your Clients’ Assets in Today’s Litigious Environment, co-authored with David J. Akins, August 12, 2010
- Strategies for Dealing with Problem Trusts, co-authored with Lauren Y. Detzel and David J. Akins, June, 2009
Blog Articles
- The New SECURE Act Dramatically Impacts Planning for Most Clients’ Retirement Benefits
- Best Lawyers in America Recognizes 24 Dean Mead Attorneys in 2019 Edition
- 21 Dean Mead Attorneys Recognized as 2018 Florida Super Lawyers
- Orlando to Host “Tax Reform” Seminar on Jan. 31: Sweeping Changes You Need to Know
- Estate Planning Implications Under The Tax Cuts and Jobs Act
- House Tax Cuts and Jobs Act Contains Significant Tax Changes Impacting Estate Planning
- Section 2704 Proposed Regulations Withdrawn!
- Brad Gould Steps into National Leadership in Tax Law
- IRS Attack on Valuation Discounts Creates Urgency for Transfer Tax Planning Prior to Year-End
- “Pitfalls and Traps to Avoid in Estate Planning” – Seminar on Nov. 5th
- Brian Malec to Present at Tax Section’s “How to be an Estate Planning Wizard” Program
- Upcoming Estate Planning Seminar: “A Potpourri of Tax Planning Ideas and Strategies”
- Florida Family Trust Companies: Tax and Nontax Considerations in The Florida Bar Journal
- “Transitioning the Family Business” in i4 Business Magazine
- Brian Malec Appointed to the Advisory Board of The First Tee of Central Florida
- President Obama Signs Tax Extenders Bill Into Law
- Brian Malec on Florida’s Family Trust Company Legislation in ActionLine
- How to Modify a Credit Shelter Trust without Destroying Tax Benefits
- Estate Planning Team Hosts “Asset Protection 2013 Update Seminar” in Orlando and Viera
- Estate Planning Department to Host Fall Seminar in Orlando – Asset Protection 2013 Update
- Income Tax Planning for Estates, Trusts & Beneficiaries – Seminar Held on June 5, 2013
- Estate Planning Seminar on June 5th: “Income Tax Planning for Estates, Trusts & Beneficiaries”
- 2012 is the Year of the Gift Tax Return! Tips for Avoiding Common Mistakes on 2012 Gift Tax Returns
- The Time to Act is Now! Take Advantage of 2012 Gift and Generation-Skipping Transfer Tax Laws Before It Is Too Late
- Take Advantage of 2012 Gift Tax Laws Before It Is Too Late
- The End of the Perfect Storm of Estate Planning is Nearing (maybe!) – Planning for the Remainder of 2012
- Wandry v Commissioner: Tax Court Blesses Use of Defined Value Formula Clause
- New Legislation Prohibits Tax Strategy Patents
- Revenue Procedure 2011-41: Safe Harbor Guidance for 2010 Decedents Part 1 – Application of Section 1022
- Form 8939 Notice and Guidance Concerning Transfer Certificates and the Section 645 Election
- Form 8939 Guidance Concerning the Generation-Skipping Transfer (GST) Tax
- Estate Planning Seminar: 2011 Florida Legislative Update – Inherited IRAs in Florida
- Estate Planning Seminar: 2011 Florida Legislative Update – The “Olmstead Fix”. Is it Safe to Create LLCs in Florida Again?
- Florida Legislation Regarding Inherited IRAs and LLCs – Update
- Florida Legislation Regarding Inherited IRAs and LLCs
- Florida Bankruptcy Court Exempts Inherited IRA
- Are Family Trust Companies (FTC) in Florida’s Future? An Update on the Effort to Bring FTCs to Florida.
- Cancellation of Life Insurance Policy Results in Taxable Income
- IRS Responds to ABA Comments to Draft Form 8939
- Strategies for Dealing with Problem Trusts
