I N S I D E : It Is About You!
THE publication of the FLORIDA BAR Out-of-State DivisionFLORIDA.wasdiscoveredby anout-of-stater.flabaroutofstaters.orgSummer/Fall 2008I N S I D E :President’s message:Division News.3It is about you!Meet the OOSDleadership.3Gary Leppla is Ohio Barpresident.5Mark Your Calendar!.5Beneficiary and fiduciaryliability for income, giftand estate taxes.6Contributing authors.7To Survive Caregiving. 11Coming up!BostonCLE!ScheduleTuesdayOctober 1, 2008FloridaLaw at TheJohn AdamsCourthouse– Boston11 a.m. - 3 p.m.Reception to follow inthe courthouse3 p.m. - 4 p.m.Out-of-State DivisionExecutive CouncilMeetingJohn AdamsCourthouse4 p.m. - 5 p.m.Details: pages 8 & 9.09/08by Allyn D. Kantor, PresidentIn my first letter to themembers of the Out-ofState Division, let me tellyou that I am honored tohave been elected as yourpresident, and I look forward to serving you inthe coming year.When I became morefamiliarwith the rolea. kantorthat our Division playsin The Florida Bar, I was astounded to learnthat of the 13,000 out-of-state lawyers having a license to practice in Florida, lessthan 10 percent of them are members of theDivision. That is a lot of missed opportuni-ties, not only for those lawyers who are notmembers, but also for those of us who aremembers.For example, I primarily practice in thestate of Michigan. A week does not go bybefore another member of our firm is lookingto refer work to a lawyer in another state. Itwould be so easy to check our website andcontact a Division member in the jurisdiction where we need work done. Similarly,lawyers practicing in Florida need counsel inother states. If these lawyers knew about usand thought we could serve them, it wouldmean real business opportunities for us. Ifno other reasons existed for joining our Division, business opportunities alone provideSee “President’s message,” page 2Choosing the best bankruptcyvenue: ‘Why pay more?’by Thomas M. Messana and David Neal Stern“Why pay more?” is aquestion that MadisonAvenue has asked theAmerican consumer formore than 50 years. Theanswer is obvious, but thequestion generally expectsconsumers to gloss overdistinctions that can beas subtle as shades of grayt. messanaor as stark as apples-andoranges. Whether consumers can do so isoften reflected, for example, in whether coffee is purchased from one brand or another.In making those purchase decisions, dis-cerning consumers oftenare persuaded to pay ahigher price based on perceived product differences. Whether those differences are real or merelyperceived due to bettermarketing is unclear.Although it mightbe surprising to some,d. sternelements of the actualquality vs. perceived quality debate comeinto play when a company chooses whereto commence reorganization proceedingsSee “Why pay more?” page 2
President’s message, from page 1sufficient cause to do so.But there are a number of otherreasons to join. Did you know thatmembership in the Division providesyou with an opportunity to stay updated on issues of professional interestto you, such as practice certifications,multi-jurisdictional practice, ethicsopinions and advertising rules?As Past President Tim Chinarismentioned in his message in thespring edition of State-to-State, theDivision provides its members withannual Florida ethics law updates, aWhy pay more?, 30 cost to non-division members, butfree to our members. So, for the costof membership dues ( 30), you havefree access to annual ethics updates,a 30 value another good reason tojoin.Finally, to keep members abreast ofcurrent legal issues that may impactyour practice wherever you have youroffice, the Division sponsors seminarsin Chicago, New York and other cities where the Board of Governorsholds its annual out-of-state meetings. This year, the BOG will meetin Boston, Mass., the first week ofOctober. On Oct. 1, the Division willhost a reception and a CLE programfor out-of-staters at the John AdamsCourthouse. We expect to feature veryprominent speakers. More on thatlater.In short, this is about you. If youare not a member of the Division,we want you to join us. If you are amember, then take advantage of theopportunities of membership.Meanwhile, I look forward to seeing you in Boston in October.or unfavorable case law that has beenwidely adopted by the local bankruptcy judges or established in thatdistrict by appellate precedent, andthe odds of drawing a judge that mightnot be likely to side with the debtoron discretionary matters such as thereasonableness of professional fees.Another factor that is worthy ofdiscussion involves the quality of thelocal bankruptcy practitioners. Rightly or wrongly, consumers of goods andservices generally associate paying ahigher price with an assurance of receiving higher quality. While this association might make sense in manycontexts, it tends not to do so whenthe services are those of legal professionals. When compared to theircompetitors in other markets (someof whom are breaking the 1,000 perhour mark), the hourly rates of Florida corporate insolvency practitionersare relatively low. The rate disparity cannot reasonably be ascribed todifferences in lawyer quality, as evidenced by the frequency with whichout-of-state bankruptcy practitioners relocating to Florida find thatthey must significantly lower theirhourly rates to remain competitive.For example, a bankruptcy lawyerrecently dropped his rate more than 100 per hour after relocating fromWashington, D.C. Absent a supernatural phenomenon with which weare not familiar, quality professionalsdo not become less qualified by moving down a few lines of latitude. Thisanomaly is, of course, not limited toFlorida’s bankruptcy professionals,but is instead reflective of a broadertruism that hourly rates are more areflection of market conditions otherthan the experience, training andinnate smarts of legal professionals,particularly when rates are comparedbetween direct competitors in different geographical markets.We do not believe or suggest thatattorneys handling Chapter 11 reorganizations or other sophisticatedlitigation or transactional matters arefungible. But we do believe that thehourly rates of legal professionals, likecoffee prices, are not always reflectiveof differences in actual quality. So, inmany ways, the question for sophisticated consumers of legal services whocontemplate retaining Florida counselto handle complex matters often canbe summed up as “Why pay more?”from page 1under Chapter 11 of the UnitedStates Bankruptcy Code. Applicablelaw affords some businesses optionsfrom which to choose when decidingwhere to commence a bankruptcycase. For this reason, it is not uncommon for Florida-based companies to commence their bankruptcycases elsewhere. Destinations ofchoice include Delaware, New YorkCity and Chicago. On what basis aresuch venue decisions made? As withthe other choices, sometimes suchdecisions are based on differencesin actual quality and sometimesbased on perceived differences. Although the concept of bankruptcyvenue “marketing” to decision-makers seems odd, certain bankruptcycourts have been known to welcomesuggested changes to their localrules that might help attract complex or “mega” cases.In considering whether to file itsbankruptcy case in a particular district like one of the three federal districts in Florida, a company mightconsider a variety of factors such asthe existence of particularly favorableEthics Questions?Call The Florida Bar’s ETHICS HOTLINE1/800/235-8619Page State-to-State Summer/Fall 2008This series of articles is coordinated by Hon. Catherine Peek McEwen,United States Bankruptcy Judge,Middle District of Florida.
Division NewsMeet the OOSD leadershipAllyn D. Kantor, OOSD president, ofMiller, Canfield, Paddock and StonePLC in Ann Arbor, Mich., practices inthe areas of business litigation, employment litigation, defense of legalmalpractice claims and complex civillitigation. He has served the StateBar of Michigan as a member of itsRepresentative Assembly and of itsBoard of Commissioners. He was the2002 recipient of the George BasharaAward for Service to the ADR Section.He is an adjunct professor of ADRat the University of Michigan LawSchool. He has been listed in “BestLawyers in America” since 1997. Hecan be reached at 734/668-7625 orkantor@millercanfield.com.William A. Lee III, OOSD president-elect, is the managing partner ofO’Donnell, Lee, McCowan & PhillipsLLC, a general practice firm in Waterville, Me. He is a graduate of theUniversity of Florida School of Lawand a member of the Florida, Maineand Washington State Bars, the Federal District Court in Maine and theFirst Circuit Court of Appeals. Heis a member of the Florida Bar RealProperty, Probate and Trust Law Section. His practice is concentrated inmunicipal law, civil litigation, estateplanning and probate. He is also apart-time professor in the Government Department at Colby College.He can be reached at 207/872-0112or walee@olmplaw.com.Mike Busenkell, OOSD secretary,has substantial experience representing trustees, debtors and creditors inbankruptcy cases and out-of-courtrestructurings. He has appeared onbehalf of clients in federal courtsthroughout the United States on arange of bankruptcy issues. He represents plan administrators, liquida-tion trustees and Chapter 7 trusteesin all aspects of litigation. He focuseshis practice on Chapter 11 businessrestructurings, advising fiduciariesand managers for distressed enterprises, bankruptcy acquisitions andtransactions, committee representations, debtor-in-possession financing, representation of secured andunsecured lenders to bankruptcyor distressed companies and bankruptcy-related litigation. He has extensive experience in trial practice,having served as an assistant stateattorney in Miami, Fla., where hemanaged large felony caseloads andconducted numerous jury trials. Hecan be reached at 610/864-7093 ormbusenkell@eckertseamans.com.Ward P. Griffin, OOSD treasurer,is an attorney with the U.S. MeritSystems Protection Board, Office ofGeneral Counsel, in Washington, D.C.Admitted to practice law in Floridaand D.C., his practice focuses primarily on labor and employmentlitigation, supporting the agency’slegislative and regulatory functionsand ensuring compliance with finalagency orders. He also serves as amember of the Board of Governors forThe Florida Bar Young Lawyers Division and as secretary of the FloridaBar Government Lawyer Section.He received bachelor’s degrees infinance and history from the University of Florida and his J.D. from theWilliam and Mary School of Law inWilliamsburg, Va. He can be reachedat 202/653-6772, ext. 1412, or ward.griffin@mspb.gov.Timothy P. Chinaris, OOSD pastpresident, is associate dean for information resources and professor of lawat Jones School of Law at FaulknerUniversity in Montgomery, Ala.,Out of state. Not out of touch.where he teaches courses in legal ethics and other subjects and directs thelaw library. He previously served ina similar capacity at Florida CoastalSchool of Law in Jacksonville, Fla.He was ethics director of The FloridaBar from 1989-1997, where his responsibilities included overseeing theBar’s popular “ethics hotline” service,which answers more than 20,000phone calls per year from FloridaBar members. He has a bachelor’sdegree in business administrationfrom Florida State University, received his J.D. with honors from theUniversity of Texas School of Law andearned his master’s degree in libraryand information studies from FloridaState University. He is admitted topractice law in Florida and Texas.He can be reached at 334/386-7214or tchinaris@faulkner.edu.Donald A. Workman, OOSD Stateto-State editor, is a partner in theBusiness Group and head of BakerHostetler’s bankruptcy and creditors’rights practice in the Washington,D.C., office. He has been rated AV byMartindale-Hubbell for preeminencein his field and his ethical standards.His practice areas include businessbankruptcy, creditors’ rights, debtorreorganizations, general insolvency,stockbroker liquidations and commercial litigation. He has experiencein representing constituencies aroundthe country and overseas involved inmajor reorganizations and workouts,including creditor committees, secured creditors, debtors, trustees, DIPlenders and asset purchasers. He alsocounsels entities and individuals inthe specialized area of distressed debtarbitrage matters. He can be reachedat 202/861-1602 or ate-to-State Summer/Fall 2008 Page
Division NewsThe pictures tell the story:Division happenings at the Bar’sAnnual Convention in JuneFrom the top: AllynKantor (left) presentsTim Chinaris with anaward from the Divisionfor his contributionsas president of theDivision for the 20072008 year.Immediate PastPresident Tim Chinarispasses on the gaveland responsibility forthe Division’s businessto President AllynKantor.President FrankAngones swears inthe 2008-2009 slateof officers for theOut-of-State Division.Left to right: FloridaBar President FrankAngones, OOSDImmediate PastPresident TimothyChinaris, OOSDPresident Allyn Kantorand OOSD Presidentelect Bill sident – Allyn Kantor, AnnArbor, MIPresident-elect – Bill Lee,Waterville, MASecretary – Mike Busenkell,Wilmington, DETreasurer – Ward Griffin,Washington, DCExecutive CouncilScott Atwood, Atlanta, GAE. Duffy Myrtetus, Richmond, VABard Brockman, Atlanta, GAJohn Voorn, Palos Heights, ILPhilip Sprinkle, Richmond, VAVictoria Wu, Silver Spring, MDBoard of GovernorsMembersBrian Burgoon, Atlanta, GAIan Comisky, Philadelphia, PAEric Meeks, Cincinnati, OHRichard Tanner, Upper Montclair,NJState-to-State NewsletterEditorDon Workman, Washington, DCYoung Lawyers DivisionLiaisonMindi Wells, Ada, OHBoard of GovernorsLiaisonEric Meeks, Cincinnati, OHPage State-to-State Summer/Fall 2008
Member NewsGary Leppla is Ohio Bar presidentDayton attorney Gary J. Lepplabecame the OhioState Bar Association’s (OSBA)president July 1,2008. He was officially recognizedat the association’sannual conventionin Columbus withLEPPLAthe “passing of thegavel” from Rob Ware of Cleveland.As president of the OSBA, Lepplaplans to focus on energizing participation and education throughoutreach to the media, public andunder-represented member groups,including promotion of the professional support and diversity initiatives through the OSBA. He intendsto aggressively engage the publicand media in a dialogue concerningthe nature of the work undertakenby attorneys and judges in Ohio’ssystem of justice.“Important issues for the OSBA totackle include the public’s perceptionthat campaign contributions influence judicial decisions in Ohio. Wealso need to provide the public withaccurate information about how thelegal system operates and explainthe role of lawyers and judges in thatsystem. The association can provide asignificant public service by helpingOhioans better understand the duties, responsibilities and limitationsplaced on lawyers and judges as theycarry out their sworn duties. TheOSBA will continue to be proactive byengaging in public and private debateof these issues,” comments Leppla.Leppla, born in Cleveland and educated in parochial schools in the Dayton area, has spent nearly 30 years inthe litigation-oriented practice of lawas the principal attorney at LepplaAssociates, with continuous service tothe public and profession throughouthis career. He is a longtime member of the OSBA Legal Ethics andProfessional Conduct Committee.He has worked closely with Ohio’smetropolitan bar leadership, as anelected out-of-state member of TheFlorida Bar Board of Governors, asa continuing legal education speakerin multiple states, as president ofthe Dayton Bar Association and aschair of the Dayton Bar AssociationCertified Grievance Committee. Heis a member of the Ohio Academy ofTrial Lawyers (OAJ), the Associationof Trial Lawyers of America (AAJ),the Academy of Florida Trial Lawyers(FJA) and the Miami Valley TrialLawyers Association. Leppla is a fellow and trustee of the Ohio State BarFoundation, a fellow of The FloridaBar Foundation and is past presidentof the Dayton Bar Foundation. He isalso a newly elected member of theboard of trustees of the Ohio LegalAssistance Foundation.Leppla’s professional activities include active casework for the VolunteerLawyers Project (VLP) and acting aschair of the Campaign for Equal Justice for Legal Aid and VLP. He wasan early promoter of the Dayton BarAssociation’s Diversity Dialogue andwas a founding advocate for the EqualOpportunities Law Section of The Florida Bar. Leppla has served three Ohioattorneys general as special counsel,has been designated an Ohio SuperLawyer and is an AV-rated litigator.Leppla earned his undergraduatedegree (Phi Beta Kappa) and his lawdegree from The Ohio State University, and he serves on The Ohio StateMarching Band’s Board of Governorsas its alumni legal chair. He has beenan active member of the League ofWomen Voters for 25 years and is alife member of the NAACP. Non-legalactivities include the founding of anewspaper, reclamation and restoration of a historic opera house, and appointment to a Judicial NominatingCommission by Ohio Governor TedStrickland.Leppla and his wife of 31 years,Patricia, a speech pathologist, live inGerman Township in MontgomeryCounty outside Dayton. They havethree adult children.Mark Your Calendar!September 30 - October 3, 2008The Florida Bar Board of Governors MeetingBoston, MassachusettsOctober 1, 2008 11 a.m. - 3 p.m.Boston CLEJohn Adams CourthouseTour from 3 - 4 p.m. – Reception to follow tourBoston, MassachusettsFebruary 21, 2009New York CLE – St. Johns Law School, Manhattan CampusNew York, New YorkJune 24-27, 2009The Florida Bar Annual MeetingWorld Center Marriott – Orlando, FloridaState-to-State Summer/Fall 2008 Page
Beneficiary and fiduciary liabilityfor income, gift and estate taxesby Marc J. SossIt can be either ablessing or a curse tobe appointed as thepersonal representative of an estateor the trustee of atrust (collectively a“fiduciary”). One ofthe most overlookedaspects of the job isthe fact that the decedent may leaveassessed and unpaid taxes at death.As a result, the U.S. Government willmaintain a “general tax lien” on all estate and trust property, and a “specialtax lien” for estate taxes.Liability for income andestate taxesInternal Revenue Code (IRC)§6012(b) holds a fiduciary responsiblefor filing the decedent’s final incomeand estate tax returns. Under IRC§6321, when the tax is not paid, an IRSlien is filed. When an estate or a trustpossesses insufficient assets to pay allof its debts, federal law requires thefiduciary to first satisfy any federaltax deficiencies before any other debt(31 U.S.C. §3713 and IRC §2002).A fiduciary who fails to abide by thisrequirement will subject him or herselfto personal liability for the amount ofthe unpaid tax deficiency (31 U.S.C.§3713(b)). An exception will arise onlywhen an individual has obtained aninterest in property that would prevailover the federal tax lien under IRC§6323 (United States v. Estate of Romani, 523 U.S. 517 (1998)). When thereare insufficient estate or trust assets topay a federal tax obligation as a resultof the fiduciary’s actions, the IRS maycollect the tax obligation directly fromthe fiduciary without regard to transferee liability (United States v. Whitney,654 F.2d 607 (9th Cir. 1981)).fiduciary has a) knowledge of the taxliability or is placed on inquiry notice,and b) paid a “debt” of the decedent ordistributed assets to a beneficiary; 3)the “debt” or distribution must havebeen paid at a time when the estate orthe trust was insolvent or the distribution created the insolvency; and 4)the IRS has filed a timely assessmentagainst the fiduciary personally (United States v. Coppola, 85 F.3d 1015 (2dCir. 1996)). For purposes of IRC §3713,the term “debt” includes the paymentof 1) hospital and medical bills; 2) unsecured creditors; 3) state income andinheritance taxes (conflict between U.S.Blakeman, 750 F. Supp. 216, 224 (N.D.Tex. 1990) and In Re Schmuckler’s Estate, 296 N.Y. 2d 202, 58 Misc. 2d 418(1968)); 4) a beneficiary’s distributiveshare of an estate or a trust; and 5)the satisfaction of an elective share.In contrast, the term “debt” specificallyexcludes the payment of 1) a creditorwith a security interest; 2) funeral expenses (Rev. Rul. 80-112, 1980-1 C.B.306); 3) administration expenses (courtcosts and reasonable fiduciary and attorney compensation) (In Re Estate ofFunk, 849 N.E.2d 366 (2006)); 4) familyallowance (Schwartz v. Commissioner,560 F.2d 311 (8th Cir. 1977)); and 5) a“homestead” interest (Estate of Igoe v.IRS, 717 S.W. 2d 524 (Mo. 1986)).To collect the federal tax deficiency,the IRS has the option to either file alawsuit against the fiduciary in federal district court, pursuant to IRC§7402(a), or issue a notice of fiduciaryliability under IRC § 6901(a)(1)(B)and commence collection efforts. Thestatute of limitations for issuing anotice of fiduciary liability is the laterof one year after the fiduciary liabilityarises or the expiration of the statuteof limitations for collecting the underlying tax liability (IRC § 6901(c)(3)).Preference requirementand knowledge ofA fiduciary will be personally liable outstanding tax obligationsPrerequisites for fiduciaryliabilityfor a federal tax liability under thefollowing conditions: 1) the U.S. Government has a claim for taxes; 2) thePage While the IRS may pursue collectionof an estate tax deficiency from thebeneficiaries, the fiduciary will onlyState-to-State Summer/Fall 2008retain a right of subrogation if the IRSelects to pursue collection of the taxdeficiency against him or her. UnderIRC §6324, the IRS may seek collectionof the federal tax deficiency from thefiduciary in possession of the assets onwhich the tax applied, not to exceed thevalue of the assets transferred to anybeneficiary. However, if the fiduciaryhad no knowledge of the debt, he orshe will not be liable for more than theamount distributed to the beneficiariesor other creditors, or for taxes discovered subsequent to any distributions(Rev. Rul. 66-43, 1966-1 C.B. 291).The burden of proof will then restwith the fiduciary to prove his or herlack of knowledge of the unpaid tax(U.S. v. Bartlett, 2002-1 USTC 60,429.(C.D. Ill. 2002)). Once this element isestablished, the burden will shift backto the IRS (Villes v. Comr., 233 F.2d376 (6th Cir. 1956); Estate of Frost v.Commissioner, T.C. Memo. 1993-94).If the liability pertains to income orgift taxes relating to years before thedecedent’s death, a court may requirethe fiduciary to have actual or constructive knowledge of the liabilitybefore holding him or her personallyliable for the unpaid tax (U.S. v. Coppola, 85 F.3d 1015 (2d Cir. 1996)).Statutes of limitationUnder IRC §6901 and §6501, thestatutory period for assessing personal liability against a fiduciary follows the same track as the underlyingtax. The limitation period is 1) threeyears from the date of a tax returnfiling or the date the tax return is due(if filed early); 2) six years if there isa substantial omission (25% or more)of gross income, gift or estate assets;or 3) no limit if the IRS can provefraud. Under IRC §6502(a), once theIRS makes a tax assessment, it has10 years to collect the tax.Methods for reducingfiduciary liabilityIncome and gift taxes: A fiduciary may file IRS Form 4810, Requestfor Prompt Assessment, to obtain a
review and prompt assessment ofall tax returns filed by the decedentwith the IRS. The filing of Form 4810will shorten the statute of limitationsperiod to 18 months from the date ofits filing with the IRS. However, theshortened statute of limitations period will not apply to 1) fraudulent taxreturns; 2) unfiled tax returns (IRC§6501(c)); 3) any tax return with “substantial omissions” (IRC §6501(e)); or4) a tax assessment described in IRC§6501(c).Once the decedent’s federal incometax return(s) has been filed with theIRS, the fiduciary may file a writtenapplication requesting release frompersonal liability for income and gifttaxes. The IRS will then be limitedto nine months (the “notification period”) to notify the fiduciary of anytax deficiency. Under IRC §6905, uponexpiration of the notification period,the fiduciary will be discharged frompersonal liability for any tax deficiencythereafter found to be due and owing.Estate taxes: A fiduciary administering an insolvent estate or trust mayfile, pursuant to 28 U.S.C. §2410(a),a federal district court quiet title action against the U.S. Government. InEstate of Johnson v. U.S., 836 F.2d. 940(5th Cir. 1988), a Texas fiduciary argued that he had a right to a quiet titleaction to determine if administrationAuthor! Author!We want your articles related tosubjects of general interest to legalpractitioners with multi-jurisdictionalpractices. Articles are best whenrelevant to issues impacting a number of jurisdictions, not just localissues.Please send documents in MS Wordformat (.doc) via email to editor@ctf.nu.Include a brief (two or three sentence) biography and include a photo(digital preferred). If you don’t havea digital photograph, please mail aprint to The Florida Bar, OOSD, 651East Jefferson Street, Tallahassee,FL 32399-2300. Your photo and biowill be kept on file and need only besubmitted once.and funeral expenses had priority overfederal tax liens. However, fiduciariesshould be cognizant that any quiettitle court order may not protect themfrom an IRS assertion of personal liability under §3713(b).Discharge from personalliabilityIncome and gift taxes: IRC§6905 provides the means for a fiduciary to be discharged from personalliability for the income and gift taxesof a decedent. The fiduciary mustmake written application (filed afterthe tax return with respect to suchtax is made) on IRS Form 5495 forrelease from personal liability. Uponpayment of the tax or expiration of anine-month period (if no notificationis made by the secretary during thisperiod) after delivery of the application for release, the fiduciary will bedischarged from personal liabilityand will be entitled to a written acknowledgment (IRS Form 7990A forgift taxes) of such discharge.Estate taxes: IRC §6903 providesthat a judicial discharge is insufficient to relieve a fiduciary of subsequent estate tax liabilities. However,IRC §2204 authorizes a fiduciaryto submit a written request for discharge from personal liability fromthe federal estate tax. The IRS willhave nine months from the filing ofthe request, when filed after the estate tax return, to notify the fiduciaryof any estate tax due. Upon paymentof the tax (the IRS will issue Form7990) and after expiration of the ninemonth period, the fiduciary will bedischarged from personal liability forany estate tax deficiency.Transferee liabilityGift taxes: Under IRC §2501, adonor (party making a gift) will bearprimary responsibility for paying anytax liability associated with a gift.This will not preclude a donee, underIRC §6324, from being held liable forthe applicable gift tax. Transferee liability will hold the donee personallyliable for the applicable gift tax (thedonor’s tax deficiency) up to the valueof the gift, even if the gift received didnot contribute to the unpaid gift taxliability (U.S. v. Botefuhr, 309 F.3d1263 (10th Cir. 2002).IRC § 6324 further provides thatthe tax lien shall remain in place for10 years from the date the gifts aremade. The liability will immediatelyarise once the donor fails to pay theapplicable gift tax (Poinier v. Commissioner, 858 F.2d 917 (3d Cir. 1988)).Estate and trust taxes: Everyestate and trust beneficiary (heir,See “Fiduciary liability,” page 10Contributing authorsThe Out-of-State Division appreciates the articles submitted for this editionby our contributing authors. These attorneys can serve as a resource to fellowdivision members who might have a question regarding these authors’ areas ofexpertise or if a referral is needed.Thomas M. Messana and David Neal Stern are partners in the firm of Messana, Weinstein & Stern PA. The firm counsels and represents businesses andindividuals seeking to resolve troubled situations through means that include negotiation, litigation, corporate reorganization and bankruptcy. The firm maintainsoffices in Fort Lauderdale and Miami. They can be reached at 954/712-7400.Marc J. Soss is a director in the Estates and Trusts Group of the Cohen & Grigsbylaw firm. His practice areas include estate and tax planning; probate trust andguardianship administration and litigation; corporate and commercial transactions; and IRS tax controversies. A member of The Florida Bar since 1992, heis based in Cohen & Grigsby’s Bonita Springs, Fla., office. He can be reached at239/390-1900 or msoss@cohenlaw.com.John Voorn practices in Orland Park, Ill. A portion of his practice is in the areaof elder law. He is a member of the Elder Law Section of The Florida Bar andserves on the Executive Council of The Florida Bar Out-of-State Division. He canbe reached at 708/403-5050 or jcv@hdoml.com.State-to-State Summer/Fall 2008 Page
The Florida Bar Continuing Legal Education Committee and theOut-of-State Division presentFlorida Law at the John AdamsCourthouse — BostonCOURSE CLASSIFICATION: INTERMEDIATE LEVELLive Presentation: October 1, 2008John Adams Courthouse - One Pemberton Square - Boston, MA 02108(617) 557-1000Course No. 0805R10:30 a.m. – 11:00 a.m.Late Registrations10:55 a.m. – 11:00 a.m.Welcome and Introductions11:00 a.m. – 1:00 p.m.The Investigation and Trial of a White Collar Case:Navigating Around the Land MinesPanel: Steve Dettelbach (Partner, Baker Hostetler), BruceDubinsky (Managing Director, Duff & Phelps), Erik Laykin(Managing Director, Duff & Phelps), Don Workman (Partner,Baker Hostetler)Investigating and trying a white collar case is a complicatedprocess that requires a specialized multi-disciplinary team approach unlik
PLC in Ann Arbor, Mich., practices in the areas of business litigation, aem-ployment litigation, defense of Schoollegal malpractice claims and complex civil litigation. He has served the State Bar of Michi
Texts of Wow Rosh Hashana II 5780 - Congregation Shearith Israel, Atlanta Georgia Wow ׳ג ׳א:׳א תישארב (א) ׃ץרֶָֽאָּהָּ תאֵֵ֥וְּ םִימִַׁ֖שַָּה תאֵֵ֥ םיקִִ֑לֹאֱ ארָָּ֣ Îָּ תישִִׁ֖ארֵ Îְּ(ב) חַורְָּ֣ו ם
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UNITED STATES DEPARTMENT OF COMMERCE National Oceanic and Atmospheric Administration NATIONAL MARINE FISHERIES SERVICE Northwest Region 7600 Sand Point Way N.E., Bldg. 1 Seattle, WA 98115 Refer to NMFS Nos.: FS: 2008/03505 BLM: 2008/03506 BIA: 2008/03507 June 27, 2008 Calvin Joyner Edward W. Shepard Acting Regional Forester, Region 6 Director, Oregon/Washington USDA Forest Service USDI Bureau .
Course Name ANALYTICAL CHEMISTRY: ESSENTIAL METHODS Academic Unit SCHOOL OF CHEMISTRY . inquiry and analytical thinking abilities 3 Students are guided through several analytical techniques and instruments in the first half of the lab course (skills assessment). In the second half of the course, student have to combine techniques to solve a number of more complex problems (assessment by .
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EA BA EWITA (Business Architecture Enterprise-wide IT Architecture) Recent work (e.g., Paul Harmon at Cutter, META Group, and a number of federal agency EA projects) emphasizes the importance of including BA in the EA definition.
