Estate Planning :
including analysis of client financial statements, recommendation, drafting and implementation of appropriate planning tools including revocable trusts, funding of trusts, irrevocable trusts, freeze limited partnerships (prior to December, 1987) generation skipping trusts, private annuities, sale and leaseback arrangements, powers of attorney, lifetime gifting programs, charitable lead or remainder trusts, spousal elective shares, premarital and marriage agreements, and homestead implications.
including summary administration, family administration, full administration, funding of trusts, agency agreements, termination of trusts, preparation and filing of 706 estate tax returns, coordinating ancillary probate proceedings, and guardianship matters.
including analysis of businesses, choice of entities, formation of appropriate structure: C Corporation, S Corporation, partnership, limited partnership, LLC, LLP or sole proprietorship; reorganization of corporations, mergers, liquidations, review of corporate and partnership tax returns, compliance with all corporate or partnership law formalities, preparation of minute books.
Deferred Compensation Arrangements:
including both qualified and non-qualified plans, qualification with IRS, amendment and restatement of plans to comply with TEFRA, DEFRA, REA, the Internal Revenue Code of 1986 and the Revenue Act of 1987, termination and qualification on termination of pension plans, analysis, drafting and qualification of defined benefit pension plans, money purchase pension plans, profit sharing plans, SEPs, and 401K Plans, rollover of assets to IRAs, research and requests for exemptions from prohibited transaction rules.
Purchases and Sales of Businesses:
including analysis and development of appropriate payment terms, financing and security arrangements, drafting cross-purchase agreements and stock redemption agreements, voting trusts, Section 303 agreements, deferred compensation payments to irrevocable trusts, and non-compete provisions.
including structuring of partnerships, private placement syndications and family limited partnerships; coordination with accountants and financing institutions; analysis of antifreeze statute and effect of passive loss rules.
including advice regarding asset ownership, tax structure, development of annual income tax plan, analysis of appropriate deferred compensation structure, coordinate accounts receivable financing with commercial lending institutions, review and analyze annuities and life insurance products, draft employment agreements, research and development of enforceable non-compete provisions in Florida, and negotiation of employment contracts with potential physician employees/partners, draft stock purchase agreements and buy/sell agreements.
including organizing, qualifying as IRC tax-free non-profit organizations.