About Mr. Gould
Brad Gould is a Partner and Chair of the Corporate and Tax Practice at Comiter Singer. He advises business owners, multi-generational families, family offices, and private enterprise principals on tax, business succession, and wealth planning matters. His work focuses on structuring plans to transition family enterprises and complex asset structures while addressing governance and operational issues associated with closely held wealth.
A significant portion of his practice involves serving as a strategic advisor to families and their enterprises, assisting with liquidity events, ownership transitions, and long-term succession planning. He works closely with clients and their advisory teams, often coordinating planning involving operating businesses, real estate holdings, and diversified family enterprises. He also works with senior family leadership and next-generation stakeholders on continuity and family governance planning.
His practice includes advising closely held and family-owned businesses and private investment principals on transactional tax planning, entity structuring, mergers and acquisitions, recapitalizations, and generational ownership transitions. He regularly structures transactions involving family enterprises, integrating income tax, estate planning, and asset protection considerations into succession and ownership plans.
Wealth transfer and trust planning form another important part of his practice, including multi-generational trust design and succession strategies. He frequently advises fiduciaries and beneficiaries on trust and estate administration matters, including fiduciary accounting, trust modification and decanting, and tax compliance.
He also participates in fiduciary administration disputes and related probate and trust litigation, advising fiduciaries and family enterprises on tax-sensitive dispute resolution, fiduciary duties, valuation issues, and contested administration matters.
Brad is Board Certified in Tax Law by The Florida Bar and is a Fellow of the American College of Tax Counsel. He previously served as Chair of the S Corporations Committee of the American Bar Association Section of Taxation and frequently lectures and writes on tax, estate planning, and business succession topics.
CERTIFICATIONS
- Florida Bar, 2001
- Certified Public Accountant
CURRENT PROFESSIONAL MEMBERSHIPS
- American Bar Association
- Member, Tax Section, 2001-present
- Chair, S Corporations, 2020-2022
- Nominations Committee, 2022-2025
- American College of Tax Counsel
- Fellow, 2017 – present
- Florida Bar
- Member, 2001-present
- Florida Institute of Certified Public Accountants (FICPA)
- Member, 2001-present
- Board of Governors, 2013-2015
- Executive Committee/Board of Directors, 2015-2019
- American Institute of Certified Public Accountants
- Member, 2001-present
PUBLICATIONS
- Tax Considerations in Eminent Domain Proceedings
- The Florida Bar/LexisNexis
- 2017; 2019; 2021
- Update on S Corporations
- The Practical Tax Lawyer
- July 2017
- Update on S Corporations
- Florida CPA Today
- January 2017
- Estate Planning for Same-Sex Couples
- Florida CPA Today
- 2014
- Federal Tax Issues for Same-Sex Couples
- Florida CPA Today
- 2014
- The State of Same-Sex Marriage in Florida
- Law360
- October 21, 2014
MEMBERSHIPS & HONORS
- Big Brothers Big Sisters of St. Lucie, Indian River, and Okeechobee Counties
- Board of Directors, 2006-2021
- Chair 2007-2008
- Treasure Coast Hospice
- Board of Directors, 2017-2020
- Parent Academy of St. Lucie County
- Founding Board Member and Chair 2011-2014
PAST PRESENTATIONS
- “Estate Planning for S Corporation Shareholders,” ABA Tax Sections 2025 May Meeting in Washington, DC., May 9, 2025
- “Shareholder and Operating Agreements: Practical Drafting Tips and Tricks”, Florida Bar Tax Section 2023 Fall Meeting, September 29, 2023
- “Taxing Eminent Domain”, The Florida Bar Annual Convention, June 24, 2022
- “Back to Basics: Introduction to S Corporations”, American Bar Association Tax Section Virtual Midyear Tax Meeting, January 28, 2021
- “Deep Dive into §199A”, Tax Section of The Florida Bar Annual Meeting, May 3, 2019
- “Choice of Entity under the 2017 Tax Act”, American Bar Association Tax Section Annual Meeting, May 11, 2018
- “Trust and Estate Accountings”, Florida Institute of Certified Public Accountants UF Accounting Conference, October 5, 2017
- “Tax and Succession Planning for Closely-Held Businesses”, American Academy of Attorney-CPAs 2016 Fall Meeting & Education Conference, November 9, 2016
- “Proposed Regulations for Section 2704 and S Corporations”, American Bar Association Tax Section Joint Fall CLE Meeting, September 30, 2016
- “Taxation of Government Payments”, Florida Agricultural Management Conference, August 25, 2016
- “S Corporation Current Developments”, American Bar Association Tax Section Annual Meeting, May 6, 2016
- “S Corporation Current Developments”, American Bar Association Tax Section Midyear Meeting, January 29, 2016
- “S Corporation Current Developments”, Estate Planning Council of Polk County, September 18, 2015
- “Tax and Succession Planning for Closely-Held Businesses”, Florida Agricultural Financial Management Conference, August 27, 2015
- “Same Sex Marriages”, Florida Institute of Certified Public Accountants MEGA Conference, June 12, 2015
- “S Corporation Current Developments”, American Bar Association Tax Section Annual Meeting, May 8, 2015
- “DOMA and Estate Planning”, Estate Planning Council of Polk County Monthly Meeting, February 10, 2015
- “S Corporation Current Developments”, American Bar Association Tax Section Midyear Meeting, January 30, 2015
- “Navigating Tax and Financial Planning Issues Due to the Repeal of DOMA”, Florida Institute of Certified Public Accountants Tax and Financial Planning Conference, October 23, 2014
- “S Corporations and IC-DISCs”, American Bar Association Tax Section Joint Fall CLE Meeting, September 19, 2014
- “S Corporation Current Developments”, American Bar Association Tax Section Joint Fall CLE Meeting, September 19, 2014
- “Federal Taxation and the Repeal of DOMA”, Florida Institute of Certified Public Accountants MEGA Conference, June 14, 2014
- “S Corporation Current Developments”, American Bar Association Tax Section Annual Meeting, May 9, 2014
- “S Corporation Current Developments”, American Bar Association Tax Section Midyear Meeting, January 24, 2014
- “S Corporation Current Developments”, American Bar Association Tax Section Joint Fall CLE Meeting, September 20, 2013
- “Net Investment Tax”, Internal Revenue Service Nationwide Forums, August 27, 2014
- “S Corporation Current Developments”, American Bar Association Tax Section Annual Meeting, May 10, 2013