•          Health care surrogate designations

•          Living wills

•          Advice and funding of revocable trusts to minimize estate taxes

                        •          Tax and business succession planning

                                    •          Family limited partnerships

                                    •          Limited liability corporations (LLC’s)

                                    •          Life insurance trusts

                                    •          Qualified personal residence trusts

                                    •          Complex generation-skipping transfer planning, including testamentary and inter vivos generation-skipping transfer tax trusts

•          Dynasty trusts

•          Annual gifting to minimize estate and gift taxes

                        •          IRA planning

•         Minimum distribution planning and calculation

                                    •         Optimal devises of IRAs to beneficiaries, including trust beneficiaries

                        •          Estate and trust administration

•          Probate administration of wills

•          Administration, post-mortem, of revocable trusts

•          Life insurance trust trusteeship and administration

                        •          Post mortem tax planning

•          Income tax planning for estates and trusts to minimize taxes

                                    •          Provision of advice and recommendations for optimal positions on federal estate tax returns

•          Handling of IRS estate tax audits and appeals

                       •         Charitable giving

•          Charitable remainder trusts

•          Charitable lead trusts

•          Advice on charitable gift annuities and other charitable gifts

•          Formation and administration on charitable foundations (family foundations)

•          Preparation of Form 1023, IRS recognition of tax exemption application

                        •        International tax and estate planning

•          Taxation of non-resident beneficiaries of U.S. trusts

•          Estate planning for persons with assets in foreign countries

•          Qualified Domestic Trusts for non-resident spouses

•          Dual jurisdiction estate planning and administration

                        •        Business Organizations

•          Choice of business entity

•          Limited liability corporations

•          Corporations (including S corporations)

•          Partnerships

•          Registered Agent Service

                        •        Non-Profit Organizations

•          Advice on formation and management

•          Tax policy and private inurement

•          Education for board members

•          Advice on special activities, e.g. raffles, for-profit activities, lobbying rules

Education

            Yale Law School, J.D., 1978

Bar Memberships

Community Service

            Current Board Member, Boys & Girls Club of Volusia/Flagler Counties, Inc.

            Current Board Member, United Way Women's Initiative

            Current Advisory Board Member, Union of Ibero-American Municipalities (Stetson

                        University)

            Current Member, Latino Advisory Committee to the Volusia County School Board

            Current Member, School Concurrency Stakeholders Advisory Committee to the

                        Volusia County School Board

            Current Member, DeLand High School Business Partners

            Past President, Seaside Music Theater 

            Past President, Volusia County Trusts & Estates Council

            Past President, Women’s Network of Volusia County

            Served as a member of the following organizations:

                        Seaside Music Theater, Board of Trustees

                        School Board of St. Barnabas Episcopal School

                        Citizens Advisory Committee, 2003 Volusia County Schools Superintendent                                  Search

                        Rotary Club of Daytona Beach

                        Daytona Beach Community College Foundation, Board of Directors

                        Central Florida Legal Services, Board of Directors

                        Easter Seals of Volusia County, Board of Directors

                        Cultural Arts Center of DeLand, Board of Directors

                        The House Next Door, DeLand, Board of Directors

                        United Way Financial Symposium Planning Committee

                        American Cancer Society Planned Giving Committee

                        Stetson Community Health Project

                        Professionalism Committee, Real Property Probate and Trust Section of the

                                 Florida Bar

Languages

            French, Spanish and Russian (including the use of each in legal practice)

Publications

“Soviet Personal Taxation of Foreigners,” 19 Columbia Journal of Transnational Law 455, 1981

“Section 385: The Final Regulations,” International Tax Report, March 30, April 13, 1981

            “U.S.A.: Tax Planning Under Section 385,” International Tax Report, September 8, 1980

“Russia’s New Tax Law in Practice,” European and Middle East Tax Report, May 5 and

            May 19, 1980

Co-author: “Setting up an Offshore Cyprus Company,” International Tax Report, with Charles G. Lubar and Kypros Chrysostamides, August 20, 1979

“Formation of Non-Resident U.K. Company,” International Tax Report, with Charles G. Lubar, June 11, 1979

“Formation of an Offshore Bahraini Company,” International Tax Report, with Charles G. Lubar, June 11, 1979

Contributor, “Incoming Interest,” Part II of the Tax Treatment of Interest in International Economic Transactions; United States,” Cahiers de Droit Fiscal International 414-422, 1982

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