Admitted
1981, Florida; 1982, U.S. Tax Court
Law School
University of Florida, J.D., with honors, 1980; New York University, LL.M., Taxation, 1981
Law School Graduation Year
1981
College
Northwestern University, B.A., 1977
Memberships
The Florida Bar (Member, Sections on: International Law; Real Property, Probate and Trust Law; Taxation. Member, Committee on Foreign Taxation, 1986-1996); American Bar Association (Member, Sections on: International; Taxation; Committee on U.S. Activities of Foreigners and Tax Treaties).
Biographical
Chief Tax and Research Editor, University of Florida Law Review, 1980. Co-Author, with Jordan Bittel and Roger D. Osburn, Representing the Foreign Investor in a Practical Guide to Foreign Investment in U.S. Real Estate, American Bar Association, 1990. Author: United States Tax Treaties Provide Significant Planning Opportunities, 66 Florida Bar Journal 63, October 1992; Domicile Is Key in Determining Transfer Tax of Non-Citizens, 22 Estate Planning 31, January/February 1995; Planning Impact of New Expatriation and Foreign Trust Tax Rules, 24 Estate Planning 51, February 1997; Foreign Life Insurance Trusts: More Bang for the U.S. Buck? Asset Protection Journal, Winter 1999; Final Regs, Provide More Guidance on the Residence of Trusts, 26 Estate Planning 291, Aug/Sept 1999.