Christopher P. Bray
Christopher P. Bray is a national author and speaker on estate, gift, income tax, financial planning, and succession planning topics. He has been invited to speak for the AICPA Advanced Estate Planning Conference, the Ohio Bar Association’s Plisken Advanced Estate Planning Conference, the Ohio Society of CPAs 1st Annual Estate Planning Conference, the Canadian Strategies for the Preservation of Wealth Conference, the National Tax Conference, the Great Lakes Federal Tax Institute, the Cleveland Bar Association’s Estate Planning Institute, the Estate Planning Councils of Cleveland, Jacksonville, Columbus, Western Michigan, Ft. Wayne, Louisville, Peoria, and Akron, and various other local state bar and CPA association meetings throughout the Midwest and Florida. His award winning articles have appeared in a variety of professional periodicals including Trusts & Estates, Tax Notes, Estate Planning, Tax Management - Estate, Gifts and Trusts Journal, CCH’s TAXES - The Tax Magazine, WG&L’s
Journal of Taxation, WG&L’s Journal of Personal Financial Planning, The Tax Adviser, and CCH’s Financial and Estate Planning. Chris received the nationally acclaimed "Article of the Year" award from the renowned wealth management periodical, Trusts & Estates magazine. Chris also served as President of the Estate Planning Council of Cleveland, Chair of the Trusts & Estates Section for the Collier County Bar Association, and Adjunct Professor of Taxation for the Graduate Program in Taxation at the University of Akron.
Chris is currently an Adjunct Professor of Law on the faculty of Ave Maria School of Law and serves on the Board of Directors of the Kent State University Foundation. He recently served as Chairman of the Board of Trustees of the Community Foundation of Collier County and on the Board of Directors of the Naples Zoo, the Naples Players, and the CFA Society of Naples.
Chris is the Managing Director of the Florida offices of the multi-state private wealth management firm of Willow Street Advisors, LLC. Chris is also a managing partner of the multi-state law firm of Kearns Bray, LLC. Chris serves high net worth families on a variety of private wealth management planning matters. He is admitted to the Ohio Bar, the Florida Bar, and is a member of both the American Institute of CPAs and the Ohio Society of CPAs. Chris received his Bachelor’s degree in Accounting from Kent State University and his Master’s degree in Taxation and Juris Doctor from the University of Akron, all summa cum laude.
Before joining Willow Street Advisors, LLC and Kearns Bray, LLC, Chris served as Senior Vice President and Market Executive for the Southwest Florida region of a former top ten U.S. financial institution. Chris also served as the National Director of Estate and Succession Planning and was a Managing Director for the family office division of the same financial institution. Earlier in his career, Chris served as the Director of the Estate and Succession Planning Services Group for Deloitte & Touche in Northeast Ohio. While at Deloitte & Touche, Chris served on the firm’s National Brain Trust developing sophisticated tax and estate planning techniques and strategies for the firm’s wealthiest clients.
Salvatori, Wood, Buckel, Carmichael & Lottes
Kevin Carmichael practices and teaches in the areas of closely held business and tax law, business succession planning, not for profit law, federal and state taxation, tax controversy, including OVDI, inbound and outbound tax planning for US and foreign persons, mergers and acquisitions, exempt organization formation, operation and dissolution, corporate governance and US and international estate planning. He is fluent in Spanish. Mr. Carmichael's recent experience includes:
• Tax planning for businesses, drafting operating agreements, partnership agreements, choice of entity and
structures, business succession planning, buy-sell agreements
• Purchases and Sales of Business interests, charitable and non-charitable pre-sale planning
• Planning inbound investments and outbound liquidations by Canadian, Australian and EU persons in Florida Real
• Working through an Australian business bankruptcy, Deed of Company Arrangement and Reorganization
• Tax controversies against the
State of Florida and the Internal Revenue Service OVDI
• Structuring and administration of large estates including IRS audits
• Assisting start-up ventures in initial capitalization and Angel finance and tax strategies
• Formation, operation, merger, and liquidations of Not for Profit entities, assistance with governance and ethical
issues, support organizations, reinstatements
• Estate Planning
• Family Wealth Planning
• Trust Administration
• Wills & Trusts
• Business Succession Planning
• Business Law
• Mergers & Acquisitions
• Tax Planning
• Charitable Planning
• Tax Exempt Organizations
• 1990, Pennsylvania
• 1990, Florida Education and Honors:
• University of Miami (LL.M. in taxation, 1994)
• Nova Southeastern University (J.D., 1989)
• Temple University (M.S., 1985)
• United States Air Force Academy (B.S., 1977)
• Best Lawyers in America® 2010, 2011, 2012, 2013
• South Florida’s Best Lawyers 2009, 2010, 2011,
Recent Major Speeches:
• Business Succession Planning, FICPA Construction Industry Conference, Orlando, Florida, October 2007, FIN
48 and its effects on Construction Industry
• FICPA Accounting Show, Fort Lauderdale, September 2007
• Annual Tax Update, SW Florida Chapter of FICPA, Fort Myers, January 2007
• Understanding Partnership and Operating Agreements- FGCU Accounting and Tax Conference (Fall 2012)
• U.S. Tax Court, 1990
• U.S. District Court, Middle District Florida, 2002
• U.S. District Court, Southern District of Florida, 1993
• U.S. Court of Federal Claims, 2004
Present Board of Directors Positions:
• Director, Center for Great Apes
• Director One by One Leadership Foundation
Professional Activities and Experience:
• Member: American Bar Association
• Adjunct Professor of Business, Florida Gulf Coast University (2003-2009)
• Adjunct Professor of Tax Law, Ave Maria Law School (2012-Present)
• Certified Public Accountant
• Member: Florida Institute of
Certified Public Accountants
• Member, Board of Governors FICPA (2008)
• Member Board of Directors Association of Graduates United States Air Force Academy (2008-2009)
• Chairman of Florida Gulf Coast University Accounting and Tax Conference (2004-2008)
Articles and Publications:
• Estate Planning for IRAs and 401(k)s in a Changing Economic and Estate Tax Environment, By Kevin
Carmichael, Health & Wellness Magazine, February 2012 Collier Edition
• The Second Marriage Estate Planning Dilemma, by Robert H. Eardley and Kevin Carmichael, Naples Daily
News, March 12, 2011
• Charitable Dispositions and Receipts of Real Property Interests: A View from both the Individual Donor’s and
Charitable Donee’s Perspective, by Kevin Carmichael
• Tax Opinions are Less Confidential than Commonly Thought, by Raymond L. Placid, Carl Pacini, and Kevin
Carmichael, Practical Tax Strategies, June 2007
Alan S. Gassman
Gassman Law Associates, P.A.
Alan S. Gassman is a practicing lawyer and author based in Clearwater, Florida. Mr. Gassman is the founder of the firm Gassman Law Associates, P.A., which focuses on the representation of physicians, high net worth individuals, and business owners in estate planning, taxation, and business and personal asset structuring.
Mr. Gassman is the lead author on Bloomberg BNA's Estate Tax Planning and 2011 and 2012, The Annihilation of Wealth 2013, Florida Creditor Protection, The Florida Physician Advertising Handbook and The Florida Guide to Prescription, Controlled Substance and Pain Medicine Laws, among others.
Mr. Gassman is a frequent speaker for continuing education programs, and is a prolific author for publications such as Bloomberg BNA Tax & Accounting, Estates and Trusts Magazine, Estate Planning Magazine, The Florida Bar Journal and Leimberg Estate Planning Network (LISI). He is also a commentator for LISI and is a past President of the Pinellas County Estate Planning Counsel.
Mr. Gassman holds a law degree and a Masters of Law degree (LL.M.) in Taxation from the University of Florida, and a business degree from Rollins College. Mr. Gassman is board certified by the Florida Bar Association in Estate Planning and Trust Law, has the Accredited Estate Planner designation for the National Association of Estate Planners & Councils.
Jonathan Gopman serves as the office managing partner of Akerman's Naples office and also spends substantial time in the Fort Lauderdale office. Jonathan's practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs. He assists entrepreneurs with their personal and business planning needs at all phases of the wealth accumulation and preservation cycle. In his practice Jonathan takes a four part approach to wealth preservation planning by assisting individuals in implementing sophisticated estate planning, tax deferral, tax-favored investment and asset protection structures. Jonathan's personal practice emphasizes international wealth preservation planning. Jonathan has substantial experience in assisting high net worth families with international and domestic estate planning, implementing foreign trust structures, business planning and general tax planning.
Jonathan is an adjunct professor in taxation at Ave Maria Law School in Naples, Florida. Jonathan is a commentator on asset protection planning matters for Leimberg Information Services, Inc. ("LISI"), a member of the legal advisory board of Commonwealth Trust Company in Wilmington, Delaware, and a member of the Society of Trust and Estate Practitioners ("STEP"). He is AV rated by Martindale Hubbell. Jonathan is a member of the Board of Trustees of the Lee Memorial Health System Foundation. Jonathan is also a member of the University of Miami Citizens Board having previously served on its executive committee and is a past chairman of the Naples Chapter of the Citizens Board. Jonathan serves on the professional advisory committee of The Humane Society of Naples and on the Collier Advisory Council for the Children's Hospital of Southwest Florida. Jonathan is also on the Naples Advisory Board of the Cystic Fibrosis Foundation - Tampa Chapter. Jonathan is the co-author of the revised version of the BNA Tax Management Portfolio on Estate Tax Payments and Liabilities. Jonathan has been interviewed for, and quoted in, numerous articles in well known publications such as the New York Times, Bloomberg Magazine, Forbes Magazine, Wealth Manager Magazine and the Elite Traveler. In 2009, 2010, 2011 and 2012 Jonathan was selected for inclusion in The Best Lawyers in America® in the specialty of trusts and estates, he was selected as a Florida Super Lawyer for 2010, 2011 and 2012 and he was included in the Florida Trend Legal Elite for 2010 and 2011. In the December 2005 and 2007 issues of Worth Magazine Jonathan was recognized as one of the top one hundred estate planning attorneys in the country. Jonathan is considered one of the leading experts in the world on asset protection planning.
Jonathan also serves on the professional advisory boards of TitleAuction LLC, a Florida limited liability company, Peninsula Lifestyle Capital, PLLC, a Florida limited liability company, and Insightion, LLC, a South Carolina limited liability company, all privately held companies in various lines of business.
Jonathan is the originator of the idea for the statutory tenancy by the entireties trust (commonly referred to as a "STET," a termed he coined) that is set forth in § 3574(f) of Title 12 of Chapter 35 of the Delaware Statutes. This statute was enacted into law in Delaware in July of 2010 and became effective on August 1, 2010. Jonathan's articles, commentaries and presentations have also served as the impetus for changes to the trust laws of several states. In 2011 and 2012, Jonathan assisted the government of Nevis in revising its trust laws (including the Nevis Rule Against Perpetuities) set forth in the Nevis International Exempt Trust Ordinance by rewriting almost the entire Ordinance. He was the only attorney in the United States selected by the government of Nevis to work and consult on this project.
Jerome M. Hesch
Jerome M. Hesch is Of Counsel to Berger Singerman in its Miami, Florida office and is Special Tax Counsel to Oshins & Associates in Las Vegas Nevada. He is the Director of the Notre Dame Tax and Estate Planning Institute, on the Tax Management Advisory Board, a Fellow of ACTEC, has published numerous articles, Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its fourth edition.
He has presented papers for the University of Miami Heckerling Institute on Estate Planning, the University Of Southern California Tax Institute, the Southern Federal Tax Conference, and the New York University Institute on Federal Taxation, among others. He participated in several bar association projects, including the Drafting Committee for the Florida Revised Uniform Partnership Act and preparing the ABA’s comments on the IRS’s proposed private annuity regulations.
He received his B.A. and MBA from the University of Michigan and a J.D. from the University of Buffalo Law School. He was with the Office of Chief Counsel, Internal Revenue Service, in Washington, D.C. from 1970 to 1975, and was a full-time law professor from 1975 to 1994, teaching at the University of Miami School of Law and the Albany Law School, Union University. He is currently an adjunct professor of law, teaching courses at Florida International University Law School, the Graduate Program in Estate Planning at University of Miami and the online LL.M. program at Boston University School of Law. Having grown up in Buffalo, he remains a Buffalo Bills fan.
Gregory T. Holtz
Ave Maria School of Law Adjunct Professor of Law
Gregory T. Holtz is an adjunct professor of law at Ave Maria School of Law and has over 25 years of experience in administering a variety of fiduciary, agency, and custody relationships. Mr. Holtz earned his Bachelor of Arts degree from Xavier University; Juris Doctorate from Case Western Reserve University; Master of Science from Cleveland State University; CTFA (American Institute of Certified Bankers); Mr. Holtz is admitted to the Ohio Bar, Florida Bar, and District of Columbia Bar. Mr. Holtz serves on and is a member of a variety of organizations including: WGCU Radio Reading Service, volunteer; The Rotary Club of Bonita Springs (elected to Board effective July 2010: Community Foundation of Collier County Professional Advisors Council; University Hospitals Diamond Advisory Group; Catholic Charities Corporation (Cleveland, Ohio), Former Director and member of Executive
Committee, former Chairperson, Parish Promotions Committee; former Member, Maxine Goodman Levin College of Urban Affairs (Cleveland State University) Visiting Committee; Estate Planning Council of Naples; Collier County Bar Association; Collier County Women's Bar Association; Lee County Bar Association.
Al W. King III
South Dakota Trust Company, LLC
Al W. King III is the Co-Founder, Co-Chairman and Co-Chief Executive Officer of South Dakota Trust Company, LLC (SDTC) and based in the New York City office. SDTC is a national trust boutique for the wealthy headquartered out of Sioux Falls, South Dakota serving clients nationally and internationally.
Mr. King was previously Managing Director and National Director of Estate Planning for Citigroup. Mr. King was also the Co-Founder and Vice Chairman of Citicorp Trust South Dakota. Mr. King also previously served as Director of Financial and Estate Planning for Coopers and Lybrand in Stamford, Connecticut.
Prior to joining Coopers and Lybrand, Mr. King was a Vice President and Director of Financial and Estate Planning with Shawmut Bank and the Northeast Director of Financial and Estate planning for Prudential-Bache Securities. Mr. King was also a Senior Staff Attorney/Financial Counselor with the AYCO Corporation, a fee-based financial counseling firm.
Mr. King is the Co-Vice Chairman of the Editorial Board of Trusts & Estates Magazine. He has been a member of the Editorial Board for 20 years. Mr. King has been inducted into the National Association of Estate Planners & Councils (NAEPC) Estate Planning Hall of Fame as an Accredited Estate Planner (AEP), Distinguished. In addition, Mr. King currently serves on the Board of Directors for NAEPC and is the Chairman of the NAEPC Foundation Advisory Board. He is also a member of several groups and organizations including the Society of Trust and Estate Professionals (STEP), the International Association of Advisors in Philanthropy (AiP), New York Philanthropic Advisors Network (NYPAN), Fairfield County and New York City Estate Planning Councils, etc. In addition, he is frequently published and quoted by several publications on various Estate Planning topics and addresses several professional organizations, special interest groups, and general audiences on the subject of estate and financial planning.
Mr. King received a Bachelor of Arts cum laude from Holy Cross College, a Juris Doctor from Syracuse University Law School and an LL.M. in Tax Law from Boston University School of Law.
Jordan G. Lee
Goldman, Felcoski & Stone, P.A.
Jordan Lee is a partner in Shutts & Bowen's Trusts & Estates Group in the Tampa office. He concentrates his practice in the areas of complex estate planning, estate and trust administration, federal income, estate, gift, and generation-skipping transfer taxation, private foundations and other tax-exempt organizations, pre-marital and post-marital agreements, and business succession planning. In addition, Mr. Lee frequently assists clients with estate and trust litigation, corporate, partnership, and real estate matters.
Mr. Lee has experience with revocable and irrevocable trusts, homestead issues, probate, family limited partnerships and limited liability companies, life insurance trusts and life insurance planning, grantor retained annuity trusts, qualified personal residence trusts, sales to grantor trusts, multi-generation dynasty trusts, trusts for minors, preparation of federal estate, gift, and fiduciary income tax returns (Forms 706, 709, and 1041), IRS audits of federal estate and gift tax returns, qualified and non-qualified retirement plans, shareholder and buy-sell agreements, fiduciary duties, and post mortem estate planning.
Presentations and Publications
• "Wills and Estate Planning: Preserving Your Legacy," Presenter, Hillsborough Community College All College Day,
Tampa, Florida, 2010."
• "2010 Ullman Year in Review: Corporate Tax Update," Presenter, Florida Bar Tax Section Annual Meeting, Amelia
Island, Florida, 2010.
• "Estate Tax Carryover Basis in 2010: Rules and Reporting Requirements," Presenter, Matthews Benefit Group's
8th Annual Tax and Business Update, Tampa, Florida, 2010.
• "Estate Tax Repeal: Immediate Planning Opportunities and Impact on Existing Plans" Presenter, Hillsborough
County Bar Association Tax Section Meeting, Tampa, Florida, 2010.
• "The New IRS Form 990," Presenter, CPE Extravaganza, Clearwater, Florida, 2008.
• "The Effect of Post-Death Events on Valuation of Estate Tax Deductions: New Proposed Regulations under
Section 2053," Presenter, CPE Extravaganza, Clearwater, Florida, 2007.
• "Deducting Investment Advisor Fees on Fiduciary Income Tax Returns: Section 67(e) and the Rudkin Case, "
Presenter, CPE Extravaganza, Clearwater, Florida 2007.
• "Basic Estate Planning," Presenter Hillsborough Community College All College Day, Tampa, Florida, 2007.
• "Revocable Living Trusts and other Basic Estate Planning Tools," Presenter, Hillsborough County Sheriff's Office
Alumni Association, Tampa, Florida, 2006
• "Section 12 of the Clayton Act: When Can Worldwide Service of Process Allow Suit in any District?" Author, 56
Florida Law Review 673, 2004
• Florida Super Lawyers, selected for inclusion, Florida Rising Star, 2010, 2011, 2012, 2013
• University of Florida College of Law, L.L.M. in Taxation, 2005
• University of Florida College of Law, J.D., magna cum laude, 2004
• University of Florida College of Business Administration, B.S. in Computer Information Sciences, with honors,
• The Florida Bar
• All Florida State Courts
• United States Tax Court
• Tax Section of the Florida Bar
• Real Property, Probate and Trust Section of the Florida Bar
• Tax Section of the American Bar Association
• Real Property, Probate and Trust Section of the American Bar Association
• Tampa Bay Estate Planning Council
• Co-Chair, Real Property, Probate, and Trust Law Section, Hillsborough County Bar Association, 2010-2011
Laird A. Lile
Laird A. Lile, P.A.
Laird A. Lile has practiced law in Florida since 1984, specializing in estate and trust matters. Laird is certified by The Florida Bar as a Wills, Trusts and Estates lawyer (since 1989), is a Fellow in the American College of Trust and Estate Counsel (ACTEC) (since 1995), is included in Woodward/White's The Best Lawyers in America (since 1995) and Florida Trend’s Legal Elite Hall of Fame, and has been recognized as one of Florida Trend’s "Legal Elite" (since 2005) and one of Florida’s "100 Top Super Lawyers."
A graduate of the College of William and Mary (B.B.A. 1981), Ohio Northern University (J.D. with honors 1984), and the University of Miami (LL.M. in Estate Planning 1987), Laird is also a Certified Public Accountant (inactive, Florida).
Laird authors articles and lectures on many estate and trust topics for local, state and national organizations. He is a frequent speaker at a variety of state and national legal conferences and seminars, including those organized by the Real Property, Probate and Trust Law Section of The Florida Bar and the American College of Trust and Estate Counsel. He has written extensively in his area of legal expertise for a variety of publications.
Laird has been elected to the Board of Governors of The Florida Bar, whose 52 members are elected by the nearly 90,000 attorneys in Florida. He is one of two Governors for the Twentieth Judicial Circuit, which consists of Collier, Lee, Charlotte, Hendry and Glades Counties, in Southwest Florida.
Laird currently serves as Board Liaison to the Tax Section of The Florida Bar and the Board Liaison to the Probate Rules Committee. He is a former Liaison to the Wills, Trusts and Estates Certification Committee and the Elder Law Section of The Florida Bar.
In 2013, Laird was appointed by the Chief Justice of the Florida Supreme Court to a second, three-year term on the Florida Courts Technology Commission. This Commission is responsible for recommendations to the Court on all aspects of technology. Laird is one of three practicing lawyers serving on the Commission.
A past chair of the 9,000-member Real Property, Probate and Trust Law Section of The Florida Bar (2004-2005), Laird serves the Section in numerous capacities. He is presently Liaison to the Clerk of Courts and Co-Chair of the Electronic Filing Committee. He is a past Chair of the Legislation Committee, during which time Florida’s elective share law was enacted and the current Florida Probate Code was enacted. He is also a past chair of the Section’s Liaison with Corporate Fiduciaries Committee and the Strategic Planning Committee. Laird served as Co-Chair of a special ad hoc committee, the Trust Code Revision Committee, which developed the comprehensive revision of Florida’s trust law enacted in 2006 by the Florida Legislature.
Laird received the Section’s Annual Service Award (1999) for his outstanding efforts and achievements on its behalf, the William S. Belcher Lifetime Professionalism Award (2009) and the Robert C. Scott Award (2010) for exemplary service.
In the American College of Trust and Estate Counsel, Laird was elected to the Board of Regents (2013) and serves on the Fiduciary Income Tax Committee, of which he is a Past Chair. He has also served on the Business Planning Committee, the State Laws Committee, the Program Committee, and the Transfer Tax Committee. In 2008, Laird was elected by the College as the Florida State Chair and will serve in that role through 2013. In 2010, Laird was elected to the Board of Directors for the ACTEC Foundation, a 501(c)(3).
Laird is a member of the Planned Giving Committee for the Barbara Bush Foundation for Family Literacy. He was the founding Chair of the RPPTL-PAC, a political action committee dedicated to supporting legislative initiatives concerning real property, probate and trust laws in Florida, and he continues as Chair of that organization and as Treasurer of the Real Property, Probate and Trust Law PAC, a similar organization. A member of the Collier County Bar Association -- which recognized Laird as its Attorney of the Year in 2007 -- he is also a Founding Director of the CCBA's Trusts and Estates Section.
Laird has two children, Langdon and Linden Alise "Allie." Laird is a past board member and executive committee member of the Florida United Methodist Foundation and served on the presidential search committee. He is a founding board member and past Chair of the Collier County Education Foundation and serves as President of the School Advisory Council for Naples High School.
Barry A. Nelson
Nelson & Nelson, P.A.
Barry A. Nelson, a Florida Bar Board Certified Tax and Wills and Trusts and Estates Attorney, is a shareholder in the North Miami Beach law firm of Nelson & Nelson, P.A. He practices in the areas of tax, estate planning, asset protection planning, probate, partnerships and business law. He provides counsel to high net worth individuals and families focusing on income, estate and gift tax planning and assists business owners to most effectively pass their ownership interests from one generation to the next. He assists physicians, other professionals and business owners in tax, estate and asset protection planning. As the father of a child with autism, Mr. Nelson combines his legal skills with compassion and understanding in the preparation of Special Needs Trusts for children with disabilities.
Mr. Nelson is a Fellow of the American College of Trust and Estate Counsel and served as Chairman of its Asset Protection Committee from 2009 to 2012. Mr. Nelson is named in Chambers USA: America’s Leading Lawyers for Business as a leading estate planning attorney in Florida. Since 2010, he has been listed as one of less than 10 lawyers receiving their highest rating of "Band 1" in the Florida Estate Planning category. Mr. Nelson has been listed in The Best Lawyers in America since 1995 and is a Martindale-Hubbell AV-rated attorney. Florida Super Lawyers has listed him as a top Florida attorney since 2006 and as a Top 100 Miami Florida Super Lawyer since 2012. Mr. Nelson has been listed in The South Florida Legal Guide since 2005. He served as an adjunct professor for the University of Miami School of Law LL.M. in Taxation program from 1998-2009 and as an adjunct professor at the University of Miami’s Graduate Department of Accounting from 1978-1995.
Mr. Nelson is active in professional organizations and frequently serves as a consultant for other attorneys and certified public accountants on complex tax and asset protection issues. He lectures extensively for the Florida Bar, Florida Institute of Certified Public Accountants and has presented at the University of Miami Heckerling Institute on Estate Planning, the Notre Dame Tax and Estate Planning Institute, the Southern Federal Tax Institute and the American College of Trust and Estate Counsel. He has published numerous articles in professional publications.
As the Founding Chairman of the Asset Preservation Committee of the Real Property, Probate and Trust Law Section of the Florida Bar from 2004-2007 he introduced and coordinated a project to write a treatise authored by committee members entitled Asset Protection in Florida (Florida Bar CLE 2008, 2nd Edition 2011). Mr. Nelson wrote Chapter 5 entitled "Homestead: Creditor Issues." He is a past President of the Greater Miami Tax Institute. Mr. Nelson is a co-founder and current Board Member of the Victory Center for Autism and Behavioral Challenges (a not-for-profit corporation) and served as Board Chairman from 2000-2008. He served as the Mayor of the Town of Golden Beach, Florida from 1993-1995.
William A. Snyder
Snyder & Snyder, P.A.
William A. Snyder has been a practicing attorney in Davie, Florida, since 1971. Founder of the law firm of Snyder & Snyder, P.A., he is board certified by The Florida Bar in Wills, Trusts and Estates, and is an adjunct professor of law at the University of Miami Law School Graduate Program in Estate Planning. He has been recognized by Martindale-Hubbell with their highest rating for attorneys, and is past Chairman of the Board Certification Committee of The Florida Bar for Wills, Trusts and Estates. Mr. Snyder was recognized in Florida Trend’s Florida Legal Elite™ in 2011 and 2012 as among the best in the state. In addition, Mr. Snyder was recognized by Worth Magazine for three consecutive years as one of the "Top 100 Attorneys" in the United States, was listed in Florida SuperLawyers® magazine for five years, and was chosen by his peers to be included in the last five editions of The Best Lawyers in America® in the specialties of Trusts and Estates. In November 2009, Mr. Snyder was awarded the Key Partners Award in Trusts and Estates by the South Florida Business Journal, and in 2011, Mr. Snyder was elected as a Fellow in the American College of Trust and Estate Counsel (ACTEC).
Mr. Snyder co-authored a book entitled "Preserving the Legacy of a Family Owned Business - A Psychology of Business Succession and Estate Planning", and lectures frequently on estate planning issues. Mr. Snyder previously served as president of the Broward County Planned Giving Council and the West Broward Estate Planning Council, and currently serves on the Finance Committee of Joe DiMaggio's Children's Hospital and is on the Board of Directors of the Community Foundation of Broward.
Mr. Snyder is a graduate of Culver Military Academy, Hobart and William Smith College (B.A.), the University of Florida Law School (J.D.), and the University of Miami Law School (LL.M.)
Goldman, Felcoski & Stone, P.A.
Bruce Stone is a shareholder of Goldman Felcoski & Stone P.A.. His practice consists primarily of estate planning for both domestic and foreign clients. A significant portion of his practice involves disputed or complex problem situations in which he is retained to find creative planning solutions or to serve as expert witness, mediator or arbitrator. Bruce is admitted to practice in Florida. He is a lifelong resident of Florida. He graduated from the University of Florida with high honors in 1971 and was elected to Phi Beta Kappa. He graduated from the Florida State University College of Law with highest honors in 1973, where he was first in his class and editor in chief of the law review.
Bruce is a Fellow and current Vice President of the American College of Trust and Estate Counsel, and serves on its Executive Committee and Board of Regents. He is a past chair of the Real Property, Probate and Trust Law Section of The Florida Bar. Bruce is a member of the Joint Editorial Board for Uniform Trust and Estate Acts, which monitors and recommends updates to the Uniform Probate Code, the Uniform Trust Code, and all other trust and estate related uniform laws on a nationwide basis. He is a member of the Advisory Committee of the Heckerling Institute on Estate Planning. He is an Academician in the International Academy of Estate and Trust Law. He has been named as one of the top 10 or top 100 Florida attorneys in all issues of Florida Superlawyers since its publication, as one of the 45 best trusts and estates attorneys in the United States in the August 1998 issue of Town and Country magazine, and as one of the most influential people in Miami in the December 2012 issue of Poder Hispanic magazine. He is rated AV Preeminent by Martindale, has been listed in every edition of Best Lawyers of America since 1987, and is rated by Chambers USA in Band 1 for Tax: Estate Planning. In 2001 he received the first ever Friend of the Trust Industry award from the Florida Bankers Association. He was the principal drafter of Florida's legislation in 2000 authorizing dynasty trusts and allowing modification and reformation of irrevocable trusts, and a 2010 statute governing planning for homestead property through the use of irrevocable inter vivos trusts. He has been extensively involved in the drafting of Florida legislation concerning elective share rights of surviving spouses and the administration of trusts.
In addition to his practice, Bruce is an adjunct professor at the University of Miami School of Law, where he teaches in the graduate master’s program in estate planning. He is a frequent lecturer for organizations such as the American College of Trust and Estate Counsel, the American Bar Association, ALI-CLE, the Heckerling Institute on Estate Planning, and the Florida Bar.