Estate Freeze Planning Using Offshore Trusts
Moderator: Howard Rosen
When: Tuesday, November 13, 2012 at 2:00pm EST***
The group will study how using a properly stuctured offshore trust for estate freeze planning can permit the settlor to be a discretionary benficiary without triggering SEC 2036 and also provide significant asset protection.
***Please note that the time of the event differs from previous study groups.
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HOWARD
ROSEN is an "AV" rated
Attorney and Certified Public Accountant practicing law in Miami, Florida, as a shareholder (partner) in
the firm of Donlevy-Rosen & Rosen, P.A. (the "AV" rating is the
highest rating accorded by Martindale-Hubbell, an internationally recognized
independent attorney rating organization). Donlevy-Rosen & Rosen, P.A. is
listed in Martindale-Hubbell's Bar Register of Preeminent Lawyers.
Mr.
Rosen served as an Adjunct Professor and lecturer at law at University of Miami School of Law (1991- 2010), a guest lecturer at the University
of Miami School of Business Administration, and is an internationally recognized authority
and frequent lecturer on the subjects of asset protection, taxation, and estate
planning. Mr. Rosen is the Chairman of the Asset Protection Committee of the
American Association of Attorney - Certified Public Accountants (2004 -
Present).
Mr.
Rosen is the co-author of BNA Tax Management Portfolio, “U.S. TAXATION OF FOREIGN ESTATES, TRUSTS, and BENEFICIARIES” (2008) and the founding author of
"ASSET PROTECTION PLANNING" (1994;
2002), used by lawyers, CPA's, and estate planners nationwide in researching
asset protection and offshore trust issues. Mr. Rosen is the co-author of "ASSET
PROTECTION” (2007; 2008),
“ASSET PROTECTION IN FLORIDA” (2005,
2006), “ASSET PROTECTION IN VIRGINIA” (2005), "ASSET PROTECTION IN TEXAS " (2004; 2005), and "ASSET
PROTECTION IN GEORGIA" (2004), all published by Lorman Education Services. Mr. Rosen is also co-author
of “ASSET PROTECTION WITH OFFSHORE TRUSTS” (2008), “DEMYSTIFYING ASSET PROTECTION
VEHICLES”(2007), “AN A TO
Z GUIDE TO THE FUNDAMENTALS OF ASSET PROTECTION IN FLORIDA” (2005),"UNRAVELING THE
MYSTERY OF ASSET PROTECTION
VEHICLES IN FLORIDA" (2004), "ASSET PROTECTION TECHNIQUES
IN FLORIDA" (2001; 2003), and "ASSET PRESERVATION TECHNIQUES
IN FLORIDA" (1996), all
published by the National
Business Institute. Mr. Rosen is the Editor/Publisher of THE ASSET
PROTECTION NEWS®, and has
also published numerous articles in professional and academic journals such as
the University of Miami Law
Review, the Asset Protection Journal, Journal of Asset Protection, Taxes
Magazine, Journal of Taxation of Investments, University of Miami Business Law
Journal, Offshore Finance USA, CCH Financial and Estate Planning, Tax
Management's Estates, Gifts and Trusts Journal, BNA Tax Management Portfolios,
Estate Planning, Taxation for Lawyers, Taxation for Accountants, International
Tax Report, Small Business Taxation, and
others.
Mr.
Rosen is a member of BNA Tax Management's Advisory Board on Estates, Gifts and
Trusts (1994 - Present), the Board of Advisors of the Southpac Offshore
Planning Institute (SOPI), the Asset Protection Planning Committee of the Real
Property, Probate and Trust Law Section of the ABA, the Tax and International
Law Sections of the Florida Bar, and the American Association of Attorney -
Certified Public Accountants. Mr. Rosen served as a member of the Board of
Advisors of Aspen Publishers’ Asset Protection Journal (1999 - 2001), the Board
of Advisors of Warren, Gorham & Lamont’s Journal of Asset Protection (1995
- 2000), the Board of Governors of the Florida Institute of CPA's (1997-1999),
as the President (1998 -1999) and as a Director (1991 - 2000) of its South Dade
Chapter, and has received the Outstanding Discussion Leader award from the
Florida Institute of CPA's. Mr. Rosen also served as a charter member of the
Planned Giving Advisory Council of the Baptist Hospital of Miami
Foundation.
Mr. Rosen's
educational achievements include a Juris Doctor degree from the University of
Miami (Summa Cum Laude - #2 in his class) where he was a Reid Scholar, and a
Bachelor of Business Administration degree (in Accounting) from the University
of Miami (Magna Cum Laude).
Mr. Rosen concentrates his law practice in asset protection
planning and related matters. Admitted to practice law in 1974, his experience
includes estate planning, corporate and personal tax planning, foreign tax
planning, and other tax related matters. His law offices are located at 2121
Ponce de Leon Boulevard - Suite 320, Coral Gables, Florida 33134; Telephone:
(305) 447-0061; Web Site: http://protectyou.com.