Brian M. Malec
AssociateOffice: Orlando
Mr. Malec 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 Florida Bar
- Tax Section
- Real Property, Probate and Trust Law
- Family Trust Subcommittee
- Orange County Bar Association
- Tax Section
- Central Florida Estate Planning Council
Education
- Master of Laws (LL.M.) in Taxation: University of Florida Levin College of Law, Gainesville, Florida, 2008
- Graduated with a 4.0 GPA
- Juris Doctorate: University of Florida Levin College of Law, Gainesville, Florida, cum laude, 2007
- Member, Journal of Law and Public Policy
- Bachelor of Science Degree, Major in Legal Studies; Minor in Business Administration: University of Central Florida, Orlando, Florida, summa cum laude, 2004
Bar Admissions
- Florida
Recognition & Awards
- Book Awards: Estate Planning; Taxation of Property Transactions - University of Florida Levin College of Law, Gainesville, Florida
Speaking Engagements
- Inherited IRAs in Florida, Estate Planning 2011 Florida Legislative Update, Dean Mead Seminar Series, June 21, 2011
Publications
- 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
- 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
- Florida Legislation Regarding Inherited IRAs and LLCs – Update
- Florida Legislation Regarding Inherited IRAs and LLCs
- Florida Bankruptcy Court Exempts Inherited IRA
