Excellence

& Integrity

Excellence

& Integrity

Excellence

& Integrity

Excellence

& Integrity

Excellence

& Integrity

Excellence

& Integrity

Richard B. Comiter

Senior Partner

Richard B. Comiter is the senior partner of Comiter, Singer, Baseman & Braun, LLP, a Florida regional tax law firm. He provides counsel to high net worth individuals and families focusing on income, estate and gift tax planning and assists business owners on how to most effectively pass their ownership interests from one generation to the next. The focus of Mr. Comiter’s practice is federal income and estate tax planning, partnership and limited liability company state law, structuring of business transactions for pass-through entities, succession and wealth transfer planning, probate and asset protection. Mr. Comiter was awarded a B.S.B.A. with Honors from the University of Florida and earned a M.S.M. in Tax Accounting from Florida International University. Mr. Comiter received his Juris Doctor, with Honors, and a Master of Laws in Taxation from the Fredric G. Levin College of Law at the University of Florida. He is a member of the Board of Trustees of the Levin College of Law and was the Chairman of its Planned Giving Task Force. He is also a member of Florida Blue Key.

Mr. Comiter has been acknowledged as a leader in the field of taxation and estate planning by his peers as well as by leading legal publications. He was recently selected as the 2010-2011 Recipient of the Tax Section of The Florida Bar Gerald T. Hart Outstanding Tax Attorney of the Year Award. He was recognized as the 2012 Tax Lawyer of the Year for West Palm Beach by South Florida’s Best Lawyers. He is named in the field of corporate tax by Who’s Who Legal, as a member of the Florida Legal Elite by Florida Trend, as a Top Lawyer in Tax and Estate Planning by the South Florida Legal Guide, as a Top 100 Florida Super Lawyer, The Best Lawyers in America in the categories of Trusts and Estates and Tax Planning. Mr. Comiter is also named in Chambers USA: America’s Leading Lawyers for Business as a leading tax planning and 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 Tax Planning category. He is a Fellow of The American College of Trust and Estate Counsel and is currently serving on its Asset Protection and Business Planning Committees.

He is a Past-Chair of the Tax Section of The Florida Bar (the “Tax Section”). He has also served as the Director of the Education Division and Federal Tax Divisions of the Tax Section, and is a former Chair of its Individual and Pass-Through Entities, Finance, and Long Range Planning Committees. Mr. Comiter also recently served as a member of the Tax Section’s Olmstead Task Force; was a member of the Limited Partnership Act Review Committee, and the Steering and Drafting Committee for the revisions to two Florida’s Limited Liability Company Acts, and the Florida Revised Uniform Partnership Act. Mr. Comiter annually lectures on Pass-Through Entities and Entity Selection at The Florida Bar’s Tax Certification and Review Conference and the FICPA’s Florida Institute on Federal Taxation Conference. Mr. Comiter was a columnist on S Corporations and Partnership State Law and a member of the Board of Advisors and

Contributing Editors for the Journal of Partnership Taxation. Mr. Comiter is also a Florida Bar Board Certified Tax Lawyer and a Florida Certified Public Accountant.

Mr. Comiter is a member of the Board of Directors for MorseLife. Mr. Comiter has previously served as President of the Palm Beach/Martin County Estate Planning Council and the Palm Beach County Tax Institute. He is a Past-President of the Jewish Community Center of the Greater Palm Beaches, a member of the Board of Directors of the Jewish Federation of Palm Beach County and a Past-Chair of its Professional Advisory Committee. Mr. Comiter previously served as the Regional Vice-President and member of the Board of Directors of the Florida Association of Attorney-Certified Public Accountants.

Mr. Comiter has lectured in programs sponsored by the American Bar Association, The Florida Bar, the Florida Institute of Certified Public Accountants, The American College of Trust and Estate Counsel, the Lawyers Guaranty Fund Assembly, New York University’s Institutes on Partnership Taxation and Closely Held Businesses, the National Business Institute and the Graduate Tax Department at the Levin College of Law at the University of Florida. Mr. Comiter has been a guest speaker for numerous other Florida professional, educational, income and estate planning councils and business organizations.

Professional Distinctions:

Selected as the 2012 Tax Lawyer of the Year for West Palm Beach by South Florida’s Best Lawyers

Top 100 Attorneys in Florida, The Wall Street Journal – July 2013

2012 Tax Lawyer of the Year for West Palm Beach by South Florida’s Best Lawyers

2010-2011 Recipient of the Tax Section of The Florida Bar Gerald T. Hart Outstanding Tax Attorney of the Year Award

Columnist and Board of Advisors and Contributing Editors, Journal of Partnership Taxation

Selected to be a Fellow of The American College of Trust and Estate Counsel (ACTEC)

Selected to Best Lawyers in America by Woodward & White, Inc.

Selected to Chambers USA Guide as one of Florida’s leading income tax and estate planning lawyers

Selected to Florida Trend as a Florida Legal Elite honoree

Selected to Top 100 Florida Super Lawyers

Selected to Top 100 Miami Florida Super Lawyers

Selected to South Florida Legal Guide in the categories of Estates and Trusts and Tax

Selected to Who’s Who Legal: USA – Corporate Tax

Elected to Board of Trustees of the Fredric G. Levin College of Law, Secretary and Past-Chairman of its Planned Giving Task Force

Professional Memberships:

American Bar Association, Partnership Taxation Section

American College of Trust and Estate Counsel (ACTEC), Business Planning and Asset Protection Committees

Florida Bar Board Certified Tax Lawyer

Certified Public Accountant, Florida

Florida Association of Attorney-Certified Public Accountants, Board of Directors and Regional Vice-President

Florida Bar Association – Tax Section, Chair
– Education Division, Director
– Federal Tax Division, Director
– Tax of Individuals and Pass-Through Entity Committee, Chair
– FRUPA Steering and Drafting Committee
– LLC Steering and Drafting Committee
– RULPA Steering and Drafting Committee
– The Tax Section’s Olmstead Task Force

Florida Institute of Certified Public Accountants

International Network of Boutique Law Firms

Palm Beach County Bar Association

Palm Beach County Tax Institute, Past President

Palm Beach/Martin County Estate Planning Council, Past President

Real Estate Securities and Syndication Institute, Past Vice President Dade County Chapter

Scripps Professional Advisory Group Steering Committee

Sports Lawyers Association

Former Partner:

August & Comiter, P.A. (1989-1998)

Steel Hector & Davis (1981-1989)

Professional Lectures & Addresses:

American College of Trust and Estate Counsel (ACTEC) – Partnership Sub-Committee of Business Planning Committee

American Bar Association, Mid-Year Mini Program

American Technion Society National Board of Directors

Boca Raton Estate and Tax Roundtable

Central Florida Estate Planning Council

Florida Atlantic University, Harriet L. Wilkes Honors College

Florida Bar Tax Section Programs and Tax Practitioners’ Annual Review and Update for Choice of Entities Tax Certification Course

FICPA Annual Accounting Show

FICPA Estate and Financial Planning Conference

FICPA Florida Institute on Federal Taxation Conference

Greater Fort Lauderdale Tax Council

Jewish Federation of Palm Beach County Professional Advisory Committee

Lawyers Guaranty Fund Assembly

Greater Miami Tax Institute

National Business Institute

National Securities Licensing Institutes

New York University, Institutes on Partnership Taxation and Federal Taxation of Closely Held Businesses

Palm Beach County Tax Institute

Palm Beach County Estate Planning Council

Real Estate Securities and Syndication Institution

The Palm Beach Investment Group

University of Florida, College of Law, Graduate Tax Department

University of Florida, Law Center Association Trustee

Palm Beach Estate Planning Council Breakfast Roundtable

Community Associations:

American Jewish Committee, National Board of Governors, Past Treasurer and Member of the Board of Directors of the Gold Coast Chapter

Arthur I. Meyer Jewish Academy, Executive Board, Vice-President Legal, Administration and Treasurer

Florida Blue Key, Member

Jewish Community Center of the Palm Beaches, President, Vice President – Finance, Vice-President Legal, Executive Board and Chairman of the Sports and Aquatics Committee

Jewish Federation for Palm Beach County, Current Chair of the Jewish Community Foundation, member of the Board of Directors and Past-Chair of the Professional Advisory Committee to the Foundation

Levin College of Law, Board of Trustees and Secretary

Palm Beach Gardens Youth Athletic League

Scripps Professional Advisory Steering Committee

University of Florida Life Member of National Alumni Association, Palm Beach County Chapter

Publications

Partnership-Recent Developments, Journal of Partnership Taxation, Spring 1994 (PDF Not Available)

S Corporation Buy-Sell and Redemption Agreements: Let the Drafter Beware, Journal of Partnership Taxation, Summer 1992 (PDF Not Available)

Personal Residence GRITs: A Current Plan to Reduce Estate Tax, Real Estate Finance, Spring 1992 (PDF Not Available)

“The Statute of Limitations and S Corporation Shareholders”, Journal of Partnership Taxation, Fall 1991 (PDF Not Available)

MEET OUR ATTORNEYS

Alan H. Baseman

Partner

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Keith B. Braun

Partner

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Lisa Z. Hauser

Associate

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Richard B. Comiter

Senior Partner

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Michael S. Singer

Managing Partner

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Andrew R. Comiter

Partner

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Owen Evans

Associate

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Marjorie E. Gallagher

Associate

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Some of our Awards

Over 100 Awards & Recognitions