CSBB is thrilled to announce that Mark R. Brown has joined the team as Senior Counsel. The focus of Marks’s practice is primarily on wills and trusts, domicile planning, probate administration, and sophisticated estate tax and income planning.
Prior to joining the Comiter, Singer, Baseman & Braun team, Mark was formerly of Arnold & Porter. Mr. Brown is board certified in Wills, Trust & Estates, and he is also board certified as an expert in Tax Law by the Florida Bar Board of Legal Specialization and Education. He is designated as a Certified Public Accountant in Florida.
Mr. Brown has served as an Officer (past Treasurer) and Director of the Tax Section of the Florida Bar, Director and Incoming President of the East Coast Estate Planning Council, Past President of the Palm Beach Tax Institute, and on the Business & Professional cabinet of the Jewish Federation of Palm Beach County. Mr. Brown received formal recognition for exceptional pro bono service in 2017 from the Legal Aid Society of Palm Beach County.
Mr. Brown, who has practiced in Palm Beach County for over twenty years, earned his B.S. degree, summa cum laude, in accounting from the State University of New York at Albany and his J.D. degree from Duke University School of Law.
An expansive new study led by the Jewish Federation of Palm Beach County details what today’s Jewish community looks like in the Palm Beaches.
The study was conducted by Brandeis University, a leading research entity.
The last study of the Federation’s service area, which spans from Boynton Beach to Martin County, was completed in 2005.
The recent study, conducted in 2018, indicates there are 167,000 people living in 78,000 Jewish households, a 21 percent increase from 2005. In this study, households include at least one Jewish adult.
According to the study, The Palm Beaches’ Jewish community is larger than Jewish communities in major metropolitan areas including Miami, northern New Jersey, and Detroit. The fastest growing segment is young families.
Andrew Comiter, J.D., a partner for Comiter, Singer, Baseman & Braun Attorneys at Law relocated back to Palm Beach Gardens with his wife and attributes the growing Jewish population to how local governments respond.
“Welcoming and open to the Jewish community,” said Comiter. “They’ll do community-wide events for Jewish holidays. I don’t think a lot of other places in the country do that. And the fact that we feel accepted and we feel at home where every day I’m reading in the paper of another anti-Semitic incident or derogatory stuff towards Jewish people, I feel very safe here.”
Comiter is one of the 27 percent of people living in the growing northern region in Palm Beach Gardens and Jupiter, and as a young father, part of the fastest growing group.
“You can work here and play here as a member of the Jewish community,” said Pamela, a local activist and Andrew’s wife.
Andrew’s father, Richard, founding partner for Comiter, Singer, Baseman & Braun Attorneys at Law sayssaid in addition to the climate, cost of living and growing developments, the Jewish network of connections were key to his success as a multi-generation tax attorney firm who arrived in Palm Beach County in 1989.
“I think that the Jewish community played a significant role in my success in this community,” the elder Comiter said.
Michael Hoffman, President and CEO of the Jewish Federation of Palm Beach County agrees. He believes the areas Jewish population will exceed 200,000 in the next five years because of key industries.
“If they’re in financial services, legal, real estate, medical services, there are well established institutions here that can enable them to have a very successful career,” Hoffman said.
The study also finds:
46 percent lives in the Boynton Beach and Lake Worth corridor.
13 percent resides in central Palm Beach County, including Palm Beach and West Palm Beach.
7 percent lives in the Wellington/Royal Palm Beach area.
7 percent lives in Martin County.
The study estimates there are 22,000 children living in Jewish households, an 88 percent increase from the previous study.
More than half of children in Jewish households are being raised by interfaith parents.
The median age of the Jewish population of the Palm Beaches has decreased from 70 in 2005 to 60 in 2018.
The study also finds that nearly 16,000 Jewish households (20 perfect of the total) describe themselves as just getting along, nearly poor, or poor.
88 percent of local Jewish adults say they feel connected to Israel and 60 percent of them have visited the Jewish state, compared to the national rate of 43 percent.
“We have been seeing incredible growth in the number of people who live in Jewish households and who are seeking to connect with Jewish life in new ways,” said Jim Baldinger, the Chair of the Jewish Community Study. “The results of this study provide us with significant data and clarity about where our community is today and where we are headed; now the real work begins.”
“This study lays the groundwork for how our community will make decisions, determine strategic priorities and allocate resources over the next decade,” said Hoffman.
The law firm of Comiter, Singer, Baseman & Braun, has been looking for new office space in Palm Beach Gardens for some time but wasn’t able to find it, until now.
Founding partner Michael Singer said the firm will take more than a floor of space at DiVosta Towers, the twin-tower project being built at 3825 PGA Boulevard, at the intersection of Alternate A1A and Kyoto Gardens Drive.
Comiter, Singer is the first business to announce it is moving to the property. Singer said the firm will take the entire 7th floor in the south tower, as well as a quarter floor in the ground space.
The towers are the first new office project in Palm Beach Gardens in a decade, and Singer said the firm is looking forward to the added space.
The firm, which has about 31 employees, will move Nov. 1 from smaller space nearby, at 3801 PGA Blvd., the Financial Center at the Gardens.
Andrew R. Comiter was elected as Chairman of the City of Palm Beach Gardens Budget Oversight Review Board.
If you haven’t seen Andrew, Pamela, or Mason Comiter around town yet, chances are you aren’t as actively involved in the local community as you could be. This big-hearted family fills their schedules not only with activities they enjoy, but with opportunities to serve others.
Comiter, Singer, Baseman & Braun, LLP announces its newest addition to their team, Antonio P. Romano. The focus of Antonio’s practice is primarily on probate, trust, and guardianship administration and litigation. Prior to joining the Comiter, Singer, Baseman & Braun team, Antonio’s experience included litigation of complex multi-million dollar probate, trust, and guardianship litigation matters, as well as handling of both adversarial and non-adversarial probate administrations. Antonio also represented a multi-billion dollar governmental entity from initiation of litigation forward, which included comprehensive contract review and analysis, and extensive strategic negotiation and litigation strategy. Antonio received his B.S. in Finance with minors in Psychology, International Affairs, and Political Science from Florida State University in 2011. Antonio then received his J.D. from University of Miami School of Law in 2014.
Comiter, Singer, Baseman & Braun, LLC announces its newest addition to their team, Tanya C. Durst. The focus of Tanya’s practice is income and estate tax planning; business transactions; and federal taxation of partnerships, s-corporations, and limited liability companies Tanya received her undergraduate degree in International Studies and a minor in Business Administration, cum laude, from the University of Florida in 2014. She earned her law degree from Vanderbilt University Law School in 2017. She then earned her LL.M. in Taxation from the University of Florida Levin College of Law in 2018.
Comiter, Singer, Baseman & Braun are proud to announce that attorneys, Richard B. Comiter (Tax), Andrew R. Comiter (Tax) and Michael S. Singer (Wills, Trusts & Estates) were among those honored in their respective fields, by Florida Trend’s Legal Elite, 2018. Now in its 15th year, Florida Legal Elite presents a prestigious roster of attorneys chosen for recognition by their peers. The lawyers selected exemplify a standard of excellence in their profession and by so doing, have garnered the respect and esteem of their colleagues.
The Florida Bar has appointed Michael S. Singer, of Comiter, Singer, Baseman & Braun, LLP, to serve on the Florida Probate Rules Committee beginning July 1, 2018. The scope and function of the Probate Rules Committee is to carry out the mandate of Rule 2.140, Florida Rules of Judicial Administration, concerning the proposal of new rules of procedure and changes to existing rules.
Comiter, Singer, Baseman & Braun, LLP is proud to announce that affiliates of private equity firm ZMC, have invested in Dynasty Sports and Entertainment (“Dynasty” or the “Company”). Terms of the transaction were not disclosed.
Founded in 2010 by CEO Cole Rubin, Dynasty is a leading provider of ticket pricing, yield optimization and analytics services for professional sports teams and other live events rights holders. The Company leverages a proprietary ticket management system, Monarch, to manage secondary ticket inventory in real time. Today, the Company manages regular season and playoff ticket inventory for professional sports franchises, premier collegiate events, as well as a growing amount of inventory from concerts and other live events. Upon closing of the transaction, Mr. Rubin will remain as majority owner and Chief Executive Officer of the Company.
J2 Advisors and Comiter, Singer, Baseman & Braun, LLP acted as legal advisors and Lincoln International LLC acted as financial advisor to Dynasty. Lowenstein Sandler LLP acted as legal advisor to ZMC.
Comiter, Singer, Baseman & Braun, LLC (CSBB), a nationally recognized law firm specializing in tax and transactional issues including estate and tax planning, as well as trust and guardianship litigation, announces its newest addition to their team, Devon M. Goldberg, Esq. Devon’s practice areas include federal taxation of partnerships, s-corporations, limited liability companies and business transactions.
Devon received his undergraduate degree in Finance, cum laude, from the University of Florida in 2013. He earned his law degree, magna cum laude, from the University of Florida Levin College of Law in 2016, and then earned his LL.M. in Taxation from the University of Florida Levin College of Law in 2017.
Comiter, Singer, Baseman & Braun wishes to congratulate four of their Partners, Richard B. Comiter, Michael S. Singer, Alan H. Baseman and Keith B. Braun, for being selected for inclusion in the 2018 Edition of South Florida’s Best Lawyers! Recognition in Best Lawyers is widely regarded by both clients and legal professionals as a significant honor, conferred on a lawyer by his or her peers. South Florida’s Best Lawyers highlights 1,773 lawyers recognized for their top legal talent, along with 154 “Lawyer of the Year” recipients from South Florida.
Comiter, Singer, Baseman & Braun, LLC (CSBB), is proud to announce that Richard B. Comiter has been recognized in Best Lawyers, “Lawyers of the Year” Section under category of Tax. Best Lawyers highlights one attorney in a particular location and practice area who received the highest votes from his or her peers in a given year. Best Lawyers is the oldest and most respected peer-review publication in the legal profession. “Lawyer of the Year” honorees are based on extremely high overall feedback within specific practice areas and metropolitan regions. South Florida’s Best Lawyers highlights 154 “Lawyer of the Year” recipients from South Florida.
On Thursday, January 4th, The Florida Bar released Asset Protection in Florida, 5th Edition, which features Managing Partner, Michael S. Singer, of Comiter, Singer, Baseman & Braun, LLP (CSBB), as a principle author. Mr. Singer is an original member of the Asset Protection Committee of the Florida Bar has been a principle author of Asset Protection in Florida since inception. Asset Protection in Florida covers all facets of asset preservation for Florida residents. The manual provides comprehensive analysis of the many steps available to protect assets from creditors’ claims, both during lifetime and at death. Among the many topics covered are homestead, trusts (both domestic and offshore), business planning, planning for dissolution of marriage, protection of retirement and education accounts, and the ethical aspects of advising clients on asset protection issues. Bankruptcy issues and tax planning are prominently featured throughout the text.
Highlights of the Fifth Edition include: New discussion regarding, Revocable Trusts, LLC membership interests, Beneficiaries of annuities, Revised statutes and rules, and New case law. Michael S. Singer is the sole author of Chapter 2, General Exemptions in Florida covering the exemptions for Tenants by the Entirety, Life Insurance, Annuities and Wages.
Comiter, Singer, Baseman & Braun, LLC (CSBB), is proud to announce that Andrew R. Comiter, will be the recipient of the Florida Blue Key Fall 2017 Semester, Frank Maturo Outstanding Alumni Award. Florida Blue Key is the oldest and most prestigious leadership honorary in the state of Florida. Andrew R. Comiter will be formally honored for his outstanding service and dedication at The Fall 2017 Initiation Banquet on Sunday, December 10th.
The Florida regional tax law firm of Comiter, Singer, Baseman & Braun is proud to announce that partner of the firm, Andrew R. Comiter was recently appointed as a member of the Budget Oversight Review Board for the Palm Beach Gardens City Council. The responsibility for the members of this board is to provide citizen input in the city’s budgeting process.
The Florida regional tax law firm of Comiter, Singer, Baseman & Braun in Palm Beach Gardens announced that attorney Andrew R. Comiter has been named a partner of the firm. Comiter received his bachelor of science in accounting from the University of Florida in 2003 a master’s degree in taxation from Florida Atlantic University in 2004, and a juris doctor with honors from the University of Florida Levin College of law in 2008 with a certificate in estates and trusts practice. He went on to receive his master of laws degree in taxation from the UF Levin College of Law in 2009.
Comiter, Singer, Baseman & Braun announces that Richard B. Comiter, Esq. and Michael S. Singer, Esq. have each been selected as one of America’s Top 100 Attorneys for Southern Florida. The selection for this Lifetime Achievement award has come after an exhaustive selection process involving third-party research and ranking based on proprietary algorithms and Qualitative Comparative Analysis. This honor is given due to a lifetime of hard work and legal accomplishments that are inspiring among the legal profession. Less than one-half percent of active attorneys in the United States will ever receive this award.
Keith B. Braun, Esq. has been elected this year to become a Fellow to the American College of Trust and Estate Counsel (“ACTEC”). He was the only Florida attorney elected. ACTEC is a nonprofit association of lawyers and law professors skilled and experienced in the preparation of wills and trusts; estate planning; and probate procedure and administration of trusts and estates of decedents, minors and incompetents. Its more than 2,700 members are referred to as “Fellows” and practice throughout the United States, Canada and other foreign countries. To qualify for membership, a lawyer must have no less than 10 years’ experience in the active practice of probate and trust law or estate planning. Lawyers and law professors are elected to be Fellows based upon their outstanding reputation, exceptional skill, and substantial contributions to the field by lecturing, writing, teaching and participating in bar activities. It is their aim to improve and reform probate, trust and tax laws, procedures, and professional responsibility. Established in Los Angeles in 1949, ACTEC is governed by 39 Fellows who serve on its Board of Regents, six of whom are the officers of ACTEC.
+ IRS issues proposed regulations limiting the availability of valuation discounts for interests in family entities | Click Here to Read Full Article
Effective July 1, 2016, Keith B. Braun has been appointed as Vice Chair of the Principal and Income Committee of the Real Property, Probate and Trust Law Section of the Florida Bar and has been elected as an At Large Member of the Executive Council of the Real Property, Probate and Trust Law Section of the Florida Bar.
Keith B. Braun has been installed as President of Alpert Family & Children’s Service, Inc.
Keith B. Braun has been elected as an At Large Member of the Executive Council of the Florida Bar Real Property, Probate and Trust Law Section.
Andrew R. Comiter has been appointed as the Chairperson of the Community Planning and Investments committee and a member of the Executive Committee of the Board of Directors for the Jewish Federation of Palm Beach County.
Attorney Marjorie E. Gallagher has joined the Law firm of Comiter, Singer, Baseman & Braun
Marjorie E. Gallagher, Esq. has joined Comiter, Singer, Baseman & Braun, LLP, a Florida regional tax law firm located in Palm Beach Gardens. Her practice areas include federal taxation of partnerships, s-corporations, and limited liability companies; business transactions; income and estate planning; asset protection; and trust, estate and guardianship litigation.
Marjorie earned her B.A. in Classics from Northwestern University in 2010 with a minor in Asian and Middle Eastern Studies. She earned her J.D. from Temple University Beasley School of Law in 2014 and went on to earn her LL.M. in Taxation from the University of Florida Levin College of Law in 2015.
Andrew R. Comiter is accepted into the inaugural class of the Florida Fellows Institute of the American College of Trust and Estate Counsel.
Andrew R. Comiter, an associate at the law firm of Comiter, Singer, Baseman & Braun in Palm Beach Gardens has been accepted into the inaugural class of the Florida Fellows Institute of the American College of Trust and Estate Counsel. The institute was created to develop the profession’s future leaders in trust and estate law through a series of in-depth educational presentations led by outstanding subject matter experts in each field from across the U.S.
Attorney Owen Evans joins the law firm of Comiter, Singer, Baseman & Braun, LLP
Palm Beach Gardens, FL- Attorney Owen Evans has joined the tax law firm of Comiter, Singer, Baseman & Braun, LLP, as Special Counsel. Prior to joining the firm, he was a named member of Eavenson, Fraser, Lunsford & Evans, PL where he represented entrepreneurs, private investors and post-exit, high-net-worth individuals.
Mr. Evans has substantial experience in business, tax and law; and he integrates these three areas into client-specific solutions that not only achieve business objectives but also minimize taxes and protect assets. His practice areas include: transactional tax planning, stock purchase agreements, asset purchase agreements, mergers and acquisitions, debt and equity financing, shareholder and partnership agreements, limited liability company operating agreements, executive compensation and equity incentive plans, asset protection and estate planning.
Mr. Evans obtained his undergraduate degree in economics from Princeton University, graduated magna cum laude from the University of Georgia School of Law and earned his LL.M. (a post doctorate degree in tax law) from New York University School of Law.
Andrew R. Comiter, Esq. was selected by the University Of Florida as a 2014 Outstanding Young Alumnus. The University of Florida Alumni Association established this award to recognize Gators in the fields of business, community and service.
Attorney Andrew R. Comiter presents at the Florida Bar Tax Section Organizational Meeting Palm Beach Gardens, FL- Mr. Andrew R. Comiter, an attorney at the regional tax law firm of Comiter, Singer, Baseman & Braun presented a talk on “Selected Recent Developments in Federal Partnership Tax for the 2013 Ullman Year in Review” at the Florida Bar Tax Section Organizational Meeting that took place on July 5, 2013.
Attorney Richard B. Comiter featured in UF Law magazine Palm Beach Gardens, FL- Attorney Richard B. Comiter, senior partner of the tax law firm Comiter, Singer, Baseman & Braun, LLP, was recently featured in the Spring 2013 UF Law Magazine. Mr. Comiter received his B.S.B.A., Juris Doctorate and Masters of Tax Law, all with honors, from the University of Florida.
The story titled “Numbers guy, human touch- in tax practice, Comiter finds his highest and best use” discussed Mr. Comiter’s road to success. Comiter opened a startup tax boutique practice in West Palm Beach in 1989 after working as a partner in a renowned Miami tax law firm. Comiter notes “The key to successfully building a tax practice is to put out the best work product you can, communicate with your clients and do the right thing.”
Good with numbers, Mr. Comiter always wanted to become a tax lawyer and passed the certified public accountant exam the year after getting his UF undergraduate degree in accounting. The article, however, points out another character trait that may be more significant to his success than numeracy or a great work ethic…. it’s his ability for defusing emotional situations, solving problems and finding solutions where none seem possible.
The article also highlights some of Mr. Comiter’s interests outside of his law practice. He is happily married to Marilyn Conner and they have two sons who both earned degrees from UF Law. Mr. Comiter also plays in a competitive Jewish Community Center softball league and is involved in the community, as well as continuing being an active member of the UF Board of Trustees since 2007 and is chairman of its Planned Giving Task Force.
Mr. Richard B. Comiter is the senior partner of Comiter, Singer, Baseman & Braun, LLP, a Florida regional tax law firm located in Palm Beach Gardens. Mr. Comiter’s practice is focused on federal income and estate tax planning, partnership and limited company state law, structuring of business transactions for pass-through entities, succession and wealth transfer planning, probate and asset protection.
Comiter, Singer, Baseman & Braun announces that five attorneys are selected to 2013 Florida Super Lawyers list
Palm Beach Gardens, FL- The Florida regional tax law firm of Comiter, Singer, Baseman & Braun is proud to announce that five of their attorneys have been selected to the prestigious 2013 Florida Super Lawyers list. Richard B. Comiter, senior partner; Michael S. Singer, managing partner; Alan H. Baseman, partner; Keith B. Braun, partner and associate Lisa Z. Hauser.
Attorney Andrew R. Comiter is appointed Co-Director of the New Tax Lawyer Division of the Tax Section of the Florida Bar. Palm Beach Gardens, FL- Attorney Andrew R. Comiter, an associate of the regional tax law firm Comiter, Singer, Baseman & Braun, LLP, has recently been appointed Co-Director of the New Tax Lawyer Division of the Tax Section of the Florida Bar. The New Tax Lawyer Division provides new tax lawyers with educational experiences as well as opportunities to participate in various tax section committees, projects and programs.
Attorney Andrew R. Comiter, an associate of the regional tax law firm Comiter, Singer, Baseman & Braun, LLP, has been elected Vice President of Membership for the Palm Beach County Estate Planning Council. The purpose of the Palm Beach County Estate Planning Council is to promote cooperation among the various professions engaged in the field of estate planning and to foster a better understanding of the relationship which each profession bears to the other and to the general public in the field of estate planning.
The focus of Andrew Comiter’s practice is federal taxation of partnerships, s-corporations and limited liability companies; business transactions; income and estate tax planning; probate; and trust, estate and guardianship litigation. Andrew is a member of the Tax; Real Property, Probate & Trust Law; and Business Law Sections of the Florida Bar.
Mr. Andrew Comiter is the Business Law Section representative to the Family Trust Company Subcommittee of the Florida Bar Real Property, Probate and Trust Law Section. He currently serves as a Director for the O’Connell Society, Inc. and is a member of the Law School Alumni Council for the University of Florida Levin College of Law. Most recently, the Jewish Federation of Palm Beach County awarded Mr. Comiter as the 2012 recipient of the Robert S. and Ceil N. Levy Young Leadership Award.
The law partners of Comiter, Singer, Baseman & Braun, LLP are among Florida Trend’s 2013 Legal Elite
Palm Beach Gardens, FL- All four partners of the tax law firm Comiter, Singer, Baseman & Braun, LLP, were listed as the state’s legal leaders by their peers. This prestigious listing is featured in Florida Trend’s Florida Legal Elite 2013.
Florid Trend published its first Legal Elite special report 10 years ago, recognizing the top attorneys in the state as chosen by their peers. Lawyers were asked to name attorneys whom they hold in the highest regard or would recommend to others. Florida Trend also introduced the Legal Elite Hall of Fame in 2009 to recognize the most distinguished attorneys who had been named Legal Elite over the first five years of voting. The 28 inductees named to the Hall of Fame this year, including Richard B. Comiter, have achieved the special distinction of being named to Legal Elite every year for the past 10 years.
Comiter, Singer, Baseman & Braun, LLP has received a Tier 1 ranking in the 2013 Edition of U.S. News – Best Lawyers “Best Law Firms”. According to Best Lawyers, “This Tier 1 ranking was determined through your firm’s overall evaluation, which was derived from a combination of your clients’ impressive feedback, the high regard that lawyers in other firms in the same practice area have for your firm, and the information that you provided us in response to the law firm survey that we sent you.”
Andrew R. Comiter received the Robert S. and Ceil N. Levy Young Leadership Award at Jewish Federation of Palm Beach County’s 50th Anniversary Annual Meeting. [PDF Link attached for annual meeting]
Richard B. Comiter, Esq. was featured in Palm Beach Gardens Lifestyle Magazine
[Click Here for Full Article PDF]
Keith B. Braun, Esq. is newly certified as an Accredited Estate Planner® (AEP®) by the National Association of Estate Planners & Councils.
Current Wealth Transfer Strategies Under the Tax Relief Act of 2010 and the Uncertainties Created by Potential Tax Legislation, Richard B. Comiter, Esq. FICPA 2011 Estate and Financial Planning Conference.Andrew R. Comiter received the Robert S. and Ceil N. Levy Young Leadership Award at Jewish Federation of Palm Beach County’s 50th Anniversary Annual Meeting. [ Click Here for Full Article PDF ]
Top Attorneys in Florida 2011 Richard B. Comiter, Michael S. Singer, and Keith B. Braun, of the Palm Beach Gardens law firm of Comiter, Singer, Baseman & Braun, LLP, a Florida regional tax firm, have all been selected as one of the Top Attorneys in Florida as published in The Wall Street Journal for 2011. In addition to being named as a Top Attorney, Richard B. Comiter was listed as one of the Top 100 Attorneys in Florida.
Keith B. Braun, Esq. is admitted as a Chartered Advisor in Philanthropy (CAP®) by The American College.
Florida Super Lawyers 2011 Richard B. Comiter, Michael S. Singer, Alan H. Baseman and Keith B. Braun, of the Palm Beach Gardens law firm of Comiter, Singer, Baseman & Braun, LLP, a Florida regional tax law firm, have all been named by Florida Super Lawyers for 2011. In addition to being named as a Florida Super Lawyer, Richard B. Comiter was listed in The Florida Top 100. The attorneys selected had received the highest point totals in the magazine’s blue ribbon review process which includes peer nominations.
2010 Estate Tax Update As you may have read, in December, President Obama signed into law the Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 (the “2010 Act”). As a result of the 2010 Act, a unique opportunity is created for estates of individuals dying in 2010.
[ Click Here for Full Article PDF ]
Richard B. Comiter was selected as the 2010-2011 recipient of the Tax Section of The Florida Bar Gerald T. Hart Outstanding Tax Attorney of the Year Award.
Estate Planning Update As you may have read, last month, President Obama signed into law the Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 (the “2010 Act”). Under the 2010 Act for 2011 and 2012 the following transfer tax rules apply. [ Click Here for Full Article PDF ]
Limited Liability Company Update Are Limited Liability Companies more vulnerable after Olmstead?
The Florida Supreme Court recently handed down its opinion in the Olmstead et a. v. FTC,. 35 Fla. L. Weekly S357 (Fla. 2010) (“Olmstead”) The question considered in Olmstead was whether a single member limited liability company (“LLC”) is subject to judicial foreclosure (sale) or attachment in Florida…[ Click Here for Full Article PDF ]