199A – The Real Regulatory Story: Revelations From The Proposed Regulations

By Alan S. Gassman J.D., LL.M. (Taxation), Florida State Bar Certified Specialist in Wills, Trusts & Estates, AEP (Distinguished)

As most estate planners know, the new Section 199A proposed regulations were released earlier in August to great fanfare and curiosity.  My team and I have spent considerable time, already, poring through the language and changes. We were given the opportunity to share our thoughts and summary of these regulations in an article featured on Forbes.com.  To read this article, click here.


SECTION 199A RESOURCES

Here are some other Section 199A resources that may be of interest to you:

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    ABOUT THE AUTHOR

    Alan S. GassmanAlan S. Gassman J.D., LL.M. (Taxation), Florida State Bar Certified Specialist in Wills, Trusts & Estates, AEP (Distinguished) is a partner of Gassman Law Associates in Clearwater, Florida.  Mr. Gassman is a Florida State Bar Certified Legal Specialist in Wills, Trusts and Estates Law and a member of the National Association of Estate Planners and Councils.

    Mr. Gassman graduated from Rollins College with a B.A., with distinction, in Business Administration and Accounting.  He went on to earn both his J.D., with honors, and LL.M. in Taxation from the University of Florida.  He is currently licensed to practice law in the state of Florida.  Mr. Gassman is currently a Fellow of the American Bar Association, a member of the National Association of Estate Planners and Councils, and a member of the Florida State Bar Association.  He is a former member of the Board of Advisors of the Journal of Asset Protection, a former Law and Leading Attorney, and the past President of Pinellas County Estate Planning Council.

    Mr. Gassman has received numerous awards and honors, including an AV® Preeminent Peer Review RatingSM by Martindale-Hubbell® a Who’s Who in Science and Industry and Law and Leading Lawyers, and a Who’s Who in American Law.  He is also rated as a Florida Super Lawyer, a Tampa Bay Top Lawyer, and a Florida’s Trend Top 1.8% of the Best Lawyers in Florida.

    Mr. Gassman has authored more than 200 articles in national publications, symposia and law school text books on physician planning, estate tax planning and income tax issues, problems and solutions.  He is a contributing author for Leimberg Information Services and the National Association of Estate Planners and Councils.  He was also a contributing author for the American Law Institute-American Bar Association Practice Checklist Manual on Advising Business Clients.

    Mr. Gassman is also a frequent lecturer and was the co-chairman and presenter for the Florida Bar’s annual Physician Representation seminar and the vice-chairman and presenter for the Florida Bar’s annual Wealth Conversation seminar.

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