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Phone  (407) 428-5114
Fax (407) 423-1831
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Lauren Y. Detzel

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Ms. Detzel is Chair of the firm’s Estate and Succession Planning Department and specializes in techniques to reduce or avoid paying estate tax such as family limited partnerships, grantor retained annuity trusts (GRATs), sales to intentionally defective trusts, charitable trusts, lifetime gifts and generation skipping trusts. Particular emphasis includes planning for the succession of closely held or family business. She also handles many contested tax matters in the transfer tax area, ranging from audits of returns and administrative appeals within the IRS to Tax Court and Federal District Court litigation. Ms. Detzel handles the entire gamut of administration of estates and trusts, including contested matters of will and trust interpretation and reformation.


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Professional and Civic Activities

  • The Florida Bar
    • Tax Section - Member, Executive Council, 1980 - Present
    • Tax Section – Chair, 1997 - 1998
    • Real Property, Probate, and Trust Law Section, Member, Executive Council
    • Certification Committee for Wills, Trusts, and Estates – Chair, 1994 - 1995
    • Certification Committee for Wills, Trusts, and Estates – Member, 1992 - 1995
  • American College of Trust and Estate Counsel
    • Fellow and Member of Estate and Gift Tax Committee; Chair, Asset Protection Committee, 2012-2015
    • Regent, 2017 - Present
  • Wealth Transfer Planning, National Will and Trust Document Assembly Program
    • Editorial Board, Florida Author
  • Central Florida Estate Planning Council – President, 2000 - 2001
  • Orange County Bar Association, Chair, Wills and Trusts Committee
  • American Bar Association - Member
    • Tax Section
    • Real Property, Probate and Trust Law Section
  • University of Florida Levin College of Law
    • Florida Alumni Tax Advisory Committee, 2016-Present
    • Adjunct Professor, 1989-2015
    • Board of Trustees, 2015-2015
  • Founding Board Member and Chair of the University of Florida Tax Institute, a program co-sponsored with the University of Florida Levin College of Law, Gainesville, FL, 2013-2017

Education

  • Juris Doctor: University of Florida Levin College of Law, Gainesville, Florida, with highest honors, 1977
    • Order of the Coif, University of Florida Law Review Executive Editor
  • Undergraduate Degree: University of Louisville, Louisville, Kentucky, magna cum laude, 1973

Bar Admissions

  • Florida
  • U.S. District Court Middle District of Florida
  • U.S. Tax Court

Recognition & Awards

  • Board Certified in Wills, Trusts and Estates by The Florida Bar Board of Legal Specialization
  • Ranked nationally in Private Wealth: Eastern Region - USA and Private Wealth Law - Florida by Chambers High Net Worth, 2010-2017
  • Named Orlando Best Lawyers, Trusts & Estates Litigator of the Year, 2013
  • Honored as the Best Lawyers® 2011 Orlando Tax Lawyer of the Year
  • Named an Outstanding Tax and Trusts and Estates Lawyer in The Best Lawyers in America, 1993-2018
  • Named one of Orlando's Best Lawyers by Orlando Magazine, 2001-2017
  • Named an Outstanding Tax and Wealth Management Attorney in Chambers USA, America’s Leading Business Lawyers, 2003-2017
  • Named an Outstanding Wills, Trusts & Estates Attorney in Florida Trend Magazine’s Legal Elite, 2004-2017
  • Honored as an inductee into the Legal Elite Hall of Fame by Florida Trend Magazine, 2012
  • Named one of the Top 100 Attorneys in Florida by Florida Super Lawyers Magazine, 2009, 2011, 2012, 2014, 2015
  • Named one of Florida's Top 50 Female Attorneys, 2006-2017; North Florida’s Top 25 Female Attorneys, 2006-2014; and Outstanding Estate Planning & Probate and Tax Attorneys, 2006-2017 in Florida Super Lawyers Magazine
  • Recipient of the John Arthur Jones Service Award from The Florida Bar's Real Property, Probate and Trust Law Section, June 2, 2017
  • Recipient of the Gerald T. Hart Award as the Outstanding Tax Attorney in the State of Florida by The Florida Bar Tax Section, 2005
  • Martindale-Hubbell: Preeminent AV Rating

Speaking Engagements

  • Go to Jail, Do Not Pass Go, Do Not Collect $200: The Debate About Drug and Behavior Modification Language, Attorney Trust Officer Liaison Conference, Palm Beach, Florida, August 2017
  • Elective Share Revisited – Senate Bill 274, 37th Annual RPPTL Legislative and Case Law Update, Palm Beach, Florida, July 2017
  • Ethical Challenges in Representing Multiple Parties, The Florida Tax Institute, Tampa, Florida, March 2017
  • Changing Irrevocable Trusts: An Analysis of Methods and Tax Consequences, ACTEC - Florida Fellows Institute, Tampa, Florida, February 2017
  • Changing Irrevocable Trusts: An Analysis of Methods and Tax Consequences, WEDU PBS, Tampa, Florida, September 2016
  • Elective Share, Marital Despair, and Making Sure that Uncle Sam Doesn’t Get More Than His Share, All Children’s Hospital, St. Petersburg, Florida, February 2016
  • Changing Irrevocable Trusts: An Analysis of Methods and Tax Consequences, ACTEC Florida Fellows Institute, November 2015
  • Top 10 (or so) Mistakes We See in Estate Planning – and Tips to Avoid Them!, Orange County Bar Association, Orlando, FL, November, 2015
  • A Potpourri of Tax Planning Ideas and Strategies, The Florida Tax Institute, Grand Hyatt Tampa Bay, Tampa, FL, April, 2015
  • What Estate Planners Need to Know about Bankruptcy, Chicago Estate Planning Council, Chicago, IL, March, 2015
  • Asset Protection Planning, Florida Agricultural Financial Management Conference, Champions Gate, FL, November, 2014
  • Business Succession Planning for the Next Generation, Orange County Bar Association, Orlando, FL October, 2014
  • Tax Consequences of Trust & Estate Settlements and Modifications, Orange County Bar Association, Orlando, FL, August, 2014; Eau Gallie Yacht Club, Indian Harbour Beach, FL, October, 2014
  • Asset Protection 101, Asset Protection Planning: The Basics and Current Issues, ACTEC ALI National Webinar, April, 2014
  • Defined Value Clause, University of Florida Tax Institute, Grand Hyatt Tampa Bay, Tampa, FL, February, 2014
  • Ethical Consideration in Representing Multiple Generations, Florida ACTEC Workshop, Sarasota, FL, November, 2013
  • Portability: A Game Changer for Estate Planning, Real Property, Probate and Trust Law Section (RPPTL), Tampa, October, 2013
  • Asset Protection 2013 Update, Orange County Bar Association, Orlando, FL, October, 2013
  • Panelist for The Anatomy and Life Cycle of a Trust, ACTEC: CLE Stand-Alone Program and Summer Seminar, Philadelphia, PA, June, 2013
  • Income Tax Planning for Estates, Trusts and Beneficiaries, Winter Park Civic Center, Winter Park, FL, June, 2013
  • Ethical Issues in Representing Multiple Generations and Family Members in Estate Planning, Real Property, Probate and Trust Law Section (RPPTL) - Trust and Litigation Symposium 2013, May, 2013
  • Estate Planning After the American Taxpayer Relief Act of 2012, Indian River Estate Planning Council, Vero Beach, January, 2013; Orange County Bar Association, Orlando, FL, March, 2013
  • Planning for 2013 and Beyond, ACTEC 2013 Annual Meeting, Maui, HI, March, 2103
  • 2012 Legislative Changes to the Florida Uniform Principal and Income Act, 47th Annual Heckerling Institute on Estate Planning, Orlando, FL, January, 2013
  • Ethical Issues in Representing Multiple Generations, Southern Federal Tax Institute, Atlanta, GA, October, 2012
  • Estate and Succession Planning for Farmers and Ranchers, co-presented with Steve R. Akers of Bessemer Trust, Florida Agricultural Financial Management Conference, Orlando, September, 2012
  • 2012 Legislative Changes to the Florida Uniform Principal and Income Act, Attorney Trust Officer Liaison Conference, June, 2012
  • The End of the Perfect Storm of Estate Planning is Nearing (maybe!) - Planning for the Remainder of 2012, Orlando, May, 2012 and Viera/Melbourne, July, 2012
  • Planned Giving and Proposed Changes in Tax Law, University of Florida’s Orlando Regional Council, December 2011
  • Estate Planning Seminar: 2011 Florida Legislative Update, Orlando, June 2011
  • Drafting for Flexibility, ACTEC 2011 Annual Meeting, Phoenix, AZ, March 2011
  • Asset Protection: Protecting Your Client’s Assets in Today’s Litigious Environment, Orlando, FL, February 2011 and August 2010
  • Estate Tax Relief - It’s Finally Here (At least for two more years), Orlando, FL, January 2011
  • Understanding Your Trustee Duties and How to Stay Out of Trouble, January 2010 and November 2009
  • Strategies for Dealing with Problem Trusts, July 2009
  • Ethics in the Practice of Tax Law Seminar, University of Florida Graduate Tax Program, 1992 - 2015
  • Graduate Tax Program, Adjunct Professor of Law, University of Florida College of Law, 1989 - 2000 and 2006-2015
  • Southern Federal Tax Institute
  • University of Miami Heckerling Institute on Estate Planning
  • American College of Trust and Estate Counsel
  • ALI-ABA
  • The Florida Bar
  • Practicing Law Institute

Publications

  • "Recent Amendments Bring Important Changes to Florida’s Elective Share", co-authored with Brian M. Malec, The Florida Bar Journal, Volume 91, No. 8, September 2017
  • "The 'Olmstead Fix': Is It Safe to Create LLCs in Florida Again?", Estate Planning 2011 Florida Legislative Update, co-authored with Brian M. Malec, June 21, 2011
  • "Inherited IRAs in Florida", Estate Planning 2011 Florida Legislative Update, written for the Dean Mead Seminar Series, June 21, 2011
  • "Estate Tax Relief - It’s Finally Here! (At Least for Two More Years)", co-authored the article with Matthew J. Ahearn, David J. Akins, Brian M. Malec and Erik N. Bonnett, January 6, 2011
  • "Procedural Issues for 2010 Decedents Under the 2010 Act", co-authored with Brian M. Malec, January, 2011
  • "Carryover Basis a ‘Discredited’ Concept in Estate Planning", Estate Planning Journal, April 2010
  • "Roth IRA Conversions: Benefits And Planning Opportunities", Florida Bar Journal, June 2009
  • SunTrust Will and Trust Manual
  • "Estate Planning Changes in the 2001 Act - More Than You Can Count", 95 Journal of Taxation 74, August, 2001
  • Testimony Before the House Committee on Ways & Means, Hearing on President's Tax Relief Proposals That Affect Individuals, March 21, 2001
  • Also quoted in the following Dow Jones Newswires articles:
    • “Getting Personal: When A Charity is Drawn Into Estate Fight”, May 4, 2011
    • “New Tax Rules Make Big Gifts Appealing”, January 7, 2011
    • “Tax Strategies Address Deaths in 2010”, September 27, 2010
    • “For Heirs Of Rich, Taxes Not Business As Usual”, September 17, 2010
    • “Getting Personal: Real Estate Blues Are Boon For Some Trusts”, September 10, 2010

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