Consequences of Reducing the Principal and/or Interest of a Note Issued in an Intrafamily Sale by a Grantor Trust (The Florida Bar Journal Volume 83,No. 11) This article focuses on reducing the interest rate of an intrafamily sale installment note due to the decline...
Tom Wells was named to the Best Lawyers in America for 2009 for Tax Law and Trusts and Estates. This list is a peer-rated service comprising more than 2.5 million confidential surveys from top lawyers in the United States. Mr. Wells was named to the 2009 Florida Legal...
(The Florida Bar Journal, Volume 81, No. 10 November 2008) This article focuses on using an assignment for the benefit of creditors under state law to create an abandonment loss that can accelerate the timing and recognition of a loss for a real estate developer. With...
Asset Protection in the Partnership Context: What’s All the Hoopla? (The Florida Bar Journal, Volume LXVIII, No. 2, February 1994) This article analyzes whether, under Florida law, property transferred to a partnership is actually protected from the claims of...
The New Limited Liability Company in Florida (The Florida Bar Journal, Volume LXXIII, No. 7, July/August 1999) This article summarizes the legislative process that resulted in the repeal of the Florida corporate income tax imposed on LLCs and to analyze some of the...
Protecting Your Most Valuable Asset: Intellectual Property (IT Professional, March/April 2001) This article discusses a company’s abilities to protect intellectual property consisting of trademarks and service marks, copyrights, patents and trade secrets, as well as...