Tax Law and Wills, Trusts and Estates
WILLS, TRUSTS AND ESTATE PLANNING Mr. Johnson is a recognized specialist and expert in wills, trusts and estates, which involves analysis and planning for the conservation and disposition of assets, tax consequences and preparation of precise legal documents. A plan should avoid probate, minimize or eliminate estate taxes, avoid guardianship for asset management, ensure your medical decisions are made by those you want, and make sure your assets are devised to those you want in the manner you want. On a more practical level, basic planning may include wills, trusts (revocable, irrevocable, testamentary), powers of attorney, advance care directives (living wills and health surrogates), asset titling, beneficiary designations for IRAs, annuities, life insurance and bank accounts, real estate transfers, homestead issues, prenuptial agreements and spousal rights, personal representative and trustee selection, gifting, and of course beneficiary/distribution provisions. With input about your goals and objectives, asset information, and review of documents, an estate plan can be personalized for you. PROBATE; TRUST ADMINISTRATION; GUARDIANSHIP Represents and advises clients in the administration of probate estates when it has not been avoided in the estate planning process. Some procedures are in the Table of Contents in this site under Probate, The Probate Process, Small Estates, Ancillary Probate Administration, Probate Expenses and Florida Homestead. Trust Administration in effect serves the same function, but primarily without court involvement. Some issues here are under Revocable Living Trusts, Revocable Trust Procedures, Income Taxation of Trusts and Estates, Trust Administration. WILL, TRUST AND FIDUCIARY LITIGATION Regardless of the specific nature of the dispute, having your situation addressed at the earliest possible time, and being represented by a litigation attorney who is a Wills, Trusts & Estates expert is advisable, whether it involves providing advice, being an advocate for your rights, litigation, mediation and/or trial on your behalf. BUSINESS LAW As a Certified Public Accountant, Mr. Johnson knows both the legal and income tax implications of corporations, partnerships, limited liability companies (the current entity of choice), business structure and transactions, management, shareholder, member and employee matters. REAL ESTATE Legal representation on matters including contracts, purchases and sales, deeds, ownership issues and title transfers, leases, ownership by corporations, partnerships and limited liability companies, Florida real estate tax issues, homestead and real estate asset protection. Dave is also a Florida Realtor(R). TAX LAW Federal income taxation of corporations, partnerships, limited liability companies, individuals, trusts and estates. Florida state taxation matters. ASSET PROTECTION Protecting assets, which is a legitimate estate and financial planning goal, can be incorporated into most plans. Asset titling, Florida exemptions, business entities, irrevocable trusts and property transfers (which collectively establish the core of asset protection) are covered in detail in Dave's book referred to in this site. FINANCIAL PLANNING Comprehensive financial planning ideally coordinates a team of professionals having expertise in the necessary areas, such as legal tax expert, legal wills trusts and estates expert, CPA, CFP and former trust officer. Mr. Johnson is all of these. SECURITIES LITIGATION Securities Arbitration through the Financial Industry Regulatory Authority (FINRA) can serve as an effective method of recovery, focusing the issues and evidence presented, with arbitrators who take charge of the hearings, while still providing the claimant a full and fair opportunity to be heard. Arbitration cases are resolved sooner than court cases, and investor's claims are more likely to be heard on the merits. It is an advantage to be represented in security litigation by an attorney with specialized financial knowledge.
2201 Ringling Boulevard, Suite 104
Sarasota FL 34237
PROBATE; TRUST ADMINISTRATION; GUARDIANSHIP
Represents and advises clients in the administration of probate estates when it has not been avoided in the estate planning process. Some procedures are in the Table of Contents in this site under Probate, The Probate Process, Small Estates, Ancillary Probate Administration, Probate Expenses and Florida Homestead. Trust Administration in effect serves the same function, but primarily without court involvement. Some issues here are under Revocable Living Trusts, Revocable Trust Procedures, Income Taxation of Trusts and Estates, Trust Administration.
DAVID P. JOHNSON, JD, CPA, CFP, CLU, ChFC received his Bachelor of Business Administration Degree with distinction from the University of Michigan School of Business Administration in Ann Arbor. As an auditor with Ernst & Ernst, was licensed as a Michigan Certified Public Accountant in 1980 and a Florida CPA in 1987. Law degree from Wayne State University in Detroit, admitted to the Michigan Bar in 1984 and Florida Bar in 1986. Former attorney-CPA with KPMG and Trust Officer with Northern Trust. Admitted to practice before United States Tax Court and United States District Court in 1991.
He received the Chartered Life Underwriter (CLU) and Chartered Financial Consultant (ChFC) designations from The American College. A ChFC has completed one of the most extensive educational programs required for a financial services credential. The CLU is the premier credential in the insurance profession.
He has been continuously Board Certified by the Florida Bar in Tax Law since 1995 and in Wills, Trusts and Estates since 1996, and is one of approximately thirty five (35) of Florida's 100,000 attorneys to be currently dual Board Certified in both Tax Law and Wills, Trusts and Estates. Certification is the highest level of evaluation of an attorney's competency and experience in the areas approved by the Florida Supreme Court.
He has been a Certified Financial Planner (CFP) since 2012, having met the CFP Board of Standards requirements of education, examination, experience and ethics. He also is a Florida Realtor.
A Leadership Sarasota Class of 1993 alumnus he was named a 2013 Five Star Wealth Manager. He resides on Anna Maria Island with his wife, Kathy, who is a Florida real estate broker.
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