
Cullen is an attorney in the firm’s Trust and Estates and Tax law planning groups. Prior to joining the firm, Cullen practiced for 6 years in Nashville, Tennessee where he developed and implemented tax-advantaged generational wealth transfer and business succession plans for ultra-high net worth clients. At Barnett Kirkwood Koche Long & Foster, Cullen continues to advise clients in all aspects of charitable, tax, business succession, and estate planning.
While skilled in the mathematical aspects of planning, Cullen understands that a good plan is ultimately defined not by the numbers involved, but by the peace of mind and security it provides the client. To that end, Cullen strives to create personal relationships with clients that embody trust and confidence.
A frequent presenter and publisher on estate planning topics, Cullen is also active in the Real Property, Probate, and Trust Law section of the Florida Bar. Cullen is barred in Tennessee and continues to serve clients with Tennessee specific issues.
PRACTICE AREAS
- Estate Planning
- Tax
- Business Succession
- Charitable Planning
EDUCATION
- University of Florida (B.A., 2011)
- University Levin College of Law (J.D., cum laude, 2014; LL.M. in taxation, 2015)
- Member, University of Florida Moot Court Team
- Executive Chair of Training, 2013
- Zimmerman, Kiser, Sutcliffe Moot Court Competition, Final Four
- John J. Gibbons Moot Court Competition, First Runner-Up
ADMISSION
- Florida
- Tennessee Bar
PRESENTATIONS AND PUBLICATIONS
- “Comments on Proposed Treasury Regulations Relating to the Basic Exclusion Amount Applicable to the Computation of Federal Estate and Gift Taxes” Co-Author, Florida Bar Tax Section Comments Submitted to the Internal Revenue Service, July 2022.
- “Pass-Through Entities: Tax Risks,” Lorman Education Services, June 2021.
- “Overview of the New Tax Cuts and Jobs Act,” Tennessee Bar Association, March 2018.
- “Estate Planning for Unmarried and Remarried Couples,” National Business Institute, December 2017.
- “Deductibility of Executor and Trustee Fees Under the Tax Cuts and Jobs Act,” ABA Section of Real Property Trust, and Estate Law, Young Lawyers Division Spring Newsletter, June 2017
- “Current Trends in Non-Tax Estate Planning,” ABA Section of Real Property, Trust, and Estate Law, Spring Symposium, April 2017.
DISTINCTIONS
- Rising Star, Mid-South Super Lawyers (2021)