Mike has extensive experience in the areas of estate planning, entity and business planning, and asset protection planning. Actions in these areas range from the essential to the sophisticated, and include preparing wills, revocable and irrevocable trusts, advance medical directives, powers of attorney, and grantor retained annuity trusts (GRATs).
Entity and business planning involves:
- Selecting the best form of entity to own property or operate a business
- Preparing the necessary documents to form and operate the entity (for example leases, employment agreements, and buy-sell agreements)
- Considering the management and control of the entity
- Analyzing and implementing the eventual transfer of its ownership to successors
All must be in the most efficient tax manner taking into account the business and personal desires of the client.
Mike handles all aspects of matters involving qualified plans, including their implementation, submission to the IRS for a favorable determination letter, and preparation of qualified domestic relations orders that transfer a plan benefit from one spouse to another spouse incident to a divorce.
Mike enjoys the challenge of analyzing and integrating these legal areas and developing the plan that best addresses the particular needs of the client. Mike is married and has two sons.
- Business Law
- Tax Law
- Trusts & Estates
- AV-rated by Martindale-Hubbell
- University of Florida (B.S., with high honors, 1980; J.D., with honors, 1983; LL.M., in Taxation, 1984).
- Delta Theta Phi.
- The Florida Bar (1984)
- U.S. Tax Court (1985)
- U.S. District Court, Middle District of Florida (1986)
- Hillsborough County Bar Association
- The Florida Bar (Member, Tax Section)
- Tampa Bay Estate Planning Council
- Florida West Coast Employee Benefits Council
- University of South Florida Professional Advisory Council of Estate and Financial Planners
- The Florida Bar Continuing Legal Education Course Materials (1986).
- Co-Author “Tax Confiscation of IRA Benefits,” The Florida Bar Journal, April, 1997
- “The Qualified Domestic Trust Regulations,” The Florida Bar Journal, July, 1996
- “Below-Market Interest Loans to Employees, Sharehold-ers, and Independent Contractors,” The Florida Bar Journal, June 1985
- “The Tax Reform Act of 1986 Individual Retirement Arrangements (IRA’s).”
- Past Chairman of the Publicity Committee of The Florida Bar Tax Section.
- Past Editor and Co-Editor of the Tax Section Bulletin.
- Editor and Co-Editor, Tax Law Notes, The Florida Bar Journal, 1991 to present.