About the Contributors

Transcription

1 Attorney Ethical Liability Under the Uniform Fraudulent Transfer Act 579 About the Contributors Jay D. Adkisson, Esq. is a partner in the law firm of Riser Adkisson LLP, which concentrates in the area of debtor-creditor law, asset protection, and wealth preservation planning. Mr. Adkisson is also the Director of Private Client Services of Select Portfolio Management, Inc., a registered investment advisory. He is a co-author of Asset Protection: Concepts & Strategies, published by McGraw-Hill. Mr. Adkisson has twice been an expert witness before the U.S. Senate Finance Committee. He received his J.D., with honors, from the University of Oklahoma. Hans Christian Beyer, Esq. is a partner in the law firm of Saxon Gilmore, P.A. Mr. Beyer specializes in representing creditors, creditors committees, and debtors in complex corporate bankruptcies, restructurings, and workouts. In recent years, he has been particularly active in representations involving the tracing of assets and their recovery from overseas jurisdictions and offshore financial centers. He also counsels foreign individuals and international institutional clients conducting business in or through the United States. Mr. Beyer is a member of the Business Law Section (Executive Committee since 1998) of the Florida Bar, the American Bankruptcy Institute, and the Federal and Bankruptcy Bars for the Middle and Southern Districts of Florida. He speaks and publishes frequently on topics relating to bankruptcy reorganization, asset recovery, money laundering, corporate compliance, and international law. Mr. Beyer received his J.D. from the University of Michigan Law School. Howard S. Fisher, Esq. is the senior partner of Clinco & Fisher, LLP. He specializes in corporate, business, international, and nonprofit tax planning, business and tax litigation, and federal and state securities law. Mr. Fisher is a member of the California Bar (Board Certified Taxation Specialist). He is a past chair of the California State Bar s Taxation Section, past chair of the Beverly Hills Bar s Taxation Section, member of the Executive Committee of the Beverly Hills Bar s Business Law Section, and a former secretary of the Western Division of the United States branch of the International Fiscal Association. Mr. 579

2 580 ASSET 580 PROTECTION CHAPTER STRATEGIES, NINETEEN VOLUME II Fisher is a frequent lecturer on international tax and business matters. He has published more than 20 articles, including It Wasn t Raining When Noah Built the Ark, a treatise on asset protection, and was a revision editor of Matthew Bender s international tax treatise, originally titled Income Taxation of Foreign Related Transactions. He earned his J.D. from Southwestern University and his LL.B. with honors from the University of Cambridge in England (Corpus Christi College). He also completed post-graduate studies in international business and taxation at Harvard University Law School. Jeffrey T. Getty, Esq., MS (Tax), CFP, AEP, is president of NatCity Trust Company of Delaware and advises lawyers around the country on the advantages of Delaware trusts. He frequently lectures on sophisticated estate planning and asset protection techniques and has authored several asset protection articles in national publications, including Trusts & Estates Magazine, The Asset Protection Journal, and Trusts & Investments. Mr. Getty is also one of the authors of a book on asset protection titled Asset Protection Strategies with Domestic and Offshore Entities, Volume II (published by the American Bar Association). Professional memberships include the American Bar Association, Pennsylvania Bar Association, Delaware State Bar Association, Allegheny County Bar Association, the Tax Advisory Board of Duquesne University, and the Estate Planning Councils of Pittsburgh and Erie. He earned his J.D. from the University of Pittsburgh School of Law. Mr. Getty also earned his M.S. Degree in Taxation from Duquesne University and is a Certified Financial Planner (CFP) and Accredited Estate Planner (AEP). Robert D. Gillen, Esq. has a practice concentrated in asset protection planning, with offices in Scottsdale, Arizona, and Naperville, Illinois. He is a member of the American Bar Association and the ABA Asset Protection Committee, the Arizona Bar Association, and the Illinois State Bar Association, and is licensed to practice in the federal courts and tax court. He is a principal in the Alliance of International Legal Counselors, LLC, a member of the Offshore Institute, the WealthCounsel, LLC, and various estate planning councils. Mr. Gillen is a frequent international speaker on asset protection issues. He has presented before the American Association of Neurological Surgeons, American College of Cardiology, National Tax Institute, Department of the Treasury, Center for Professional Education, and numerous other

3 Attorney Ethical Liability About Under the the Contributors Uniform Fraudulent 581 Transfer Act 581 state bar associations, banks, hospitals, medical organizations, and business groups. He has authored articles published by the American Medical Association, Estate Planning magazine, Steve Leimberg s Estate Planning Newsletter, Journal of Pass Through Entities, and Wealth/Counsel, LLP. Mr. Gillen earned his J.D. from Chicago-Kent College of Law, Illinois Institute of Technology. Amy P. Jetel, Esq. is an associate in the Austin, Texas, law firm of Giordani, Schurig, Beckett & Tackett, L.L.P., a firm whose attorneys specialize in estate planning. Ms. Jetel assists in the design, implementation, and administration of foreign trust and related business, investment, and life insurance structures, including the tax-planning and compliance aspects of such structures. Her practice also involves traditional estate and disability planning and estate administration. Ms. Jetel has played an integral role in researching and writing various articles concerning offshore and domestic asset protection planning, and in updating the four-volume treatise Asset Protection: Domestic and International Law and Tactics (West Group, updated quarterly, 1995). She is a member of the American Bar Association, the Travis County Bar Association, and the Estate Planning Council of Central Texas. Ms. Jetel earned her J.D. from the University of Texas School of Law. Denis A. Kleinfeld, Esq. is a principal of The Kleinfeld Law Firm. His primary practice focus is on sophisticated national and international income, estate, and wealth protection planning for individuals and privately held companies. He lectures nationally and internationally and has authored numerous articles on individual and corporate wealth protection, wealth management, and related income and estate planning topics. Mr. Kleinfeld is a contributing editor and columnist to Offshore Investment Magazine (England), a lecturer at its annual Post Graduate Seminar, held at Jesus College, Oxford University, and the program chairman for its annual Caribbean Conference. He is on the editorial boards of Estate Planning magazine, the Asset Protection Journal, and Offshore Finance, U.S.A. He is co-author of the Treatise on Practical International Tax Planning, Fourth Edition and author of a monograph on offshore trusts. He is the program chairman for the annual Florida Bar Association Tax Section Seminar on Wealth Protection Planning. Prior to entering private practice, he served as an attorney for the IRS in the Estate and Gift Tax Division. Mr. Kleinfeld

4 582 ASSET 582 PROTECTION CHAPTER STRATEGIES, NINETEEN VOLUME II is a member of the Florida and Illinois Bar Associations and serves on several bar committees. He is a certified public accountant and received his J.D. from Loyola University of Chicago School of Law. MELISSA LANGA is a shareholder in the Boston law firm of Bove & Langa, P.C., concentrating her practice in sophisticated domestic and international estate and tax planning, wealth protection strategies, and family businesses, including succession planning. Ms. Langa co-authors the Trusts and Estates Forum in the Massachusetts Lawyers Weekly, and her Legal Developments column appeared in the quarterly Asset Protection Journal from the journal s inception through She has participated as a writer and lecturer at programs presented by the American Bar Association, Massachusetts Continuing Legal Education, the Boston Bar Association, the Massachusetts Bar Association, and the Boston Estate Planning Council. Recently, she presented Words Are Our Business: Understanding the Relationship Between Case Law and the Drafting of Offshore Asset Protection Trusts at the American Bar Association s 14th Annual Estate Planning Symposia in New York City. In addition to her private practice, Ms. Langa is a lecturer in law at the Graduate Tax Program at Boston University School of Law, where she received her masters of law in taxation. She is a graduate of the Washington College of Law in Washington, D.C. (American University). She may be reached at langa@bovelaw.com. Mario A. Mata, Esq. is a business and estate planning partner with Cantey & Hanger, LLP. He joined the firm after having established himself as a nationally recognized authority on international trusts and related wealth preservation planning strategies. Mr. Mata is a member of the International Tax Planning Association and is vice-chair of the American Bar Association Asset Protection Planning Committee. He is a frequent speaker on international trusts and related wealth preservation topics, having made presentations at numerous tax, estate planning, and international trust conferences throughout the United States, Canada, and Europe, sponsored by groups such as the American Bar Association, the State Bar of Texas, the University of Houston Law Foundation, the University of Texas School of Law, ALI-ABA, the Texas Society of Certified Public Accountants, and numerous other business and estate planning groups. Mr. Mata is also a contributing author to the American Bar Association s book Asset Protection Strat-

5 Attorney Ethical Liability About Under the the Contributors Uniform Fraudulent 583 Transfer Act 583 egies: Planning with Domestic and Offshore Entities and has contributed articles published in Texas Lawyer and The Practical Tax Lawyer. John G. McFadzien, Esq. graduated with an LL.B. from Otago University, New Zealand, and was admitted to the New Zealand bar as a barrister and solicitor. He emigrated to the Cook Islands in 1981 and has resided there permanently ever since. After a period in private practice, he joined the Cook Islands Crown Law Office. He was appointed solicitor general in 1990, and in 1993 he resigned to take on executive positions in the Cook Islands offshore trustee company industry. He established his own private law practice in Mr. McFadzien also acts as an advisor to the Cook Islands government, principally in relation to constitutional law and legislative drafting. He is grateful for and acknowledges the helpful comments of Bret Gibson, of the Cook Islands law firm Browne Gibson Harvey PC, with regard to his chapter in this book. Mark Merric, Esq. is manager of the Merric Law Firm, LLC, the Alliance of International Legal Counselors, LLC, and China-U.S. Import/Export Sourcing Company. He is also a certified public accountant, certified internal auditor, and certified management accountant. He holds an LL.M. in Taxation and is an adjunct professor at the University of Denver s Law School Graduate Tax Program. Mr. Merric concentrates in estate planning, export/import business transactions, international tax, and asset protection planning. Prior to practicing as an attorney, Mark Merric developed a strong business background practicing as a certified public accountant for over 12 years. He is a well-known international speaker on estates and trusts issues, offshore asset protection planning, and international taxation. He is the co-author of several treatises on asset protection, including Asset Protection Strategies, volumes I and II, published by the American Bar Association (2002) and The Asset Protection Planning Guide: A State-of-the- Art Approach to Integrated Estate Planning, published by Commerce Clearing House. William K. Norman, Esq., a certified specialist in taxation law, is a partner of Ord & Norman, chair of the firm s Private Client and Closely Held Business Structures Department, and senior member of the firm s Tax Litigation Services Group. His practice focuses on counseling clients in business transactions, cross-border trade and investments, and

6 584 ASSET 584 PROTECTION CHAPTER STRATEGIES, NINETEEN VOLUME II personal wealth transfer planning. He earned a J.D. from the University of California and an LL.M. (in taxation) from New York University. He also attended the graduate schools of business at University of California at Berkeley and New York University. He is the co-editor of Practical International Estate Planning, a three-volume work published by the American Bar Association. For more than 26 years, he has developed courses on international taxation subjects and lectured at the Graduate Tax Program at Golden Gate University and the Advanced Professional Program at the University of Southern California. Mr. Norman is a member of the U.S. branch of the International Fiscal Association (past member of Council), past chair of the International Private Client Planning Committee (International Estate Planning) of the International Law Section of the ABA, member of the Board of Directors of FSC/DISC Tax Association, advisor to the Council on International Tax Education, and a member of the International Bar Association (member of Taxation Committee and past chair and founder of the Committee on Closely Held and Growing Businesses) and the Los Angeles Bar Association (past chair of the Taxation Section and of the association). Christopher M. Riser, Esq. is the managing partner of the law firm of Riser Adkisson LLP, which concentrates in the area of debtor-creditor law, asset protection, and wealth preservation planning. Mr. Riser earned his J.D. from the University of North Carolina School of Law and his LL.M. in Estate Planning from the University of Miami School of Law. He is a vice chair of the ABA RPPT Committee on Asset Protection Planning. Mr. Riser is a co-author with Jay D. Adkisson of Asset Protection: Concepts & Strategies, published by McGraw-Hill in Mr. Riser also is a principal of Windward Harbor LLC, a captive insurance consulting firm and parent company of a licensed British Virgin Islands insurance management firm, and a licensed British Virgin Islands segregated portfolio insurance company. Gideon Rothschild, Esq. is a partner with Moses & Singer LLP, where he co-chairs the Estate Planning and Wealth Preservation Group. He is a fellow of the American College of Trust and Estate Counsel. Mr. Rothschild is the co-author of the BNA Tax Management Portfolio on asset protection planning. He has also authored numerous articles for publications, including the New York Law Journal, Journal of Asset Protection, Trusts and Estates, and Estate Planning. Mr. Rothschild is

7 Attorney Ethical Liability About Under the the Contributors Uniform Fraudulent 585 Transfer Act 585 a member of the advisory board of BNA s Tax Management and Trusts and Estates, a past chair of the International Estate Planning Committee ( ), and chair of the Committee on Asset Protection Planning ( ) of the American Bar Association s Real Property, Probate and Trust Law Section. He is vice chair of the New York Chapter of the U.K.-based Society of Trust and Estate Practitioners and a member of the Estate Planning Council of New York and the New York State Bar Association. He is an adjunct professor at the University of Miami Law School Graduate Program and New York Law School and has lectured frequently on asset protection and estate planning to professional groups, including the University of Miami s Philip Heckerling Institute, the New York University Federal Tax Institute, the New York State Bar Association, the American Bar Association, the Southern Federal Tax Institute, and the American Institute of Certified Public Accountants. Mr. Rothschild is listed in Best Lawyers in America, 2005 and is also licensed as a certified public accountant. Daniel S. Rubin, Esq. is a partner with Moses & Singer LLP, where he concentrates his practice on domestic and international estate and asset protection planning for high net worth individuals and families. Mr. Rubin is a graduate of the Elliott School of International Affairs of the George Washington University, a law graduate, cum laude, of Brooklyn Law School, and a master of law graduate in taxation of the New York University School of Law. Mr. Rubin is a frequent lecturer to professional groups and is the author of numerous articles on estate and asset protection planning matters for various professional and scholarly publications. Elizabeth Morgan Schurig, Esq. is a partner in the law firm of Giordani, Schurig, Beckett & Tackett, L.L.P., a firm whose attorneys specialize in estate planning. Ms. Schurig has developed an international reputation as a specialist in domestic and international trust and estate planning. She is board-certified in estate planning and probate law by the Texas Board of Legal Specialization and has written numerous articles and lectured extensively in the areas of offshore trust planning, estate planning, probate, and trust and estate administration. She is co-author and co-editor of the four-volume treatise Asset Protection: Domestic and International Law and Tactics (West Group, updated quarterly, 1995). She is a member of the Texas Academy of Probate and Trust Lawyers, the Asset Protection Committee of the American

8 586 ASSET 586 PROTECTION CHAPTER STRATEGIES, NINETEENVOLUME II Bar Association, the Travis County Bar Association, and the Estate Planning Council of Central Texas. Ms. Schurig is a past director of the Estate Planning and Probate Section of the Travis County Bar Association and is listed as a Texas Super Lawyer. Ms. Schurig received her J.D. from the University of Texas School of Law. John E. Sullivan III, Esq. is a founding member of the law firm of Sullivan & Sullivan, Ltd., whose practice consists of asset protection, asset recovery, and estate and business planning. Mr. Sullivan structures asset protection plans (including use of onshore and offshore trusts and companies as well as U.S. exempt property laws) and also prepares traditional estate plans. He has acted as creditor s counsel and debtor s counsel for a wide variety of clients in various litigation settings; has represented parties in civil and criminal offshore trust litigation; and has represented parties to complex civil racketeering (RICO) cases arising out of alleged fraudulent transfers and money laundering. Mr. Sullivan is a frequent lecturer on debtor-creditor and asset protection matters; has authored numerous articles on these matters; and is a contributing author to International Trust Laws and Analysis. He is a member of the International Tax Planning Association, the Offshore Institute, the Cleveland Estate Planning Council, the Ohio State Bar Association (OSBA), the Creditor Access to IRA Committee (part of the OSBA s Estate Planning, Trust, and Probate Law Section), the OSBA s Banking, Commercial & Bankruptcy Law Committee and Bankruptcy Law Sub-Committee, and the Greater Cleveland International Lawyers Group. He earned his J.D. from the University of Texas School of Law.