Attorney at Law

TESCHER & SPALLINA, P.A.
www.tescherspallina.com

Boca Village Corporate Center I
4855 Technology Way
Suite 720
Boca Raton, Florida 33431
(561) 997-7008
dtescher@tescherspallina.com

» EDUCATION
» SPECIAL RECOGNITIONS
» PRIOR LEGAL AFFILIATIONS
» TEACHING EXPERIENCE
» PROFESSIONAL ORGANIZATIONS
» OTHER PROFESSIONAL AND COMMUNITY ACTIVITIES
» PUBLICATIONS
» SELECTED SPEECHES

EDUCATION

New York University
Master of Laws in Taxation, January 1973

University of Florida
BSBA (Accounting), May 1966
Juris Doctor, June 1969

SPECIAL RECOGNITIONS

Martindale-Hubbell Law Directory - AV Rating

"The Best Lawyers in America" - Listed in Taxation and Trusts and Estates

Listed as one of 100 Leading Attorneys in America in Wealth Planning by the Robb Report Worth Magazine, December 2005, December 2006

Ranked as one of 50 leading lawyers nationally in Wealth Management and as one of the 4 leading individuals in Florida in Estate Planning in “America’s Leading Lawyers for Business Guide” published by Chambers and Partners, 2006 and 2007

Listed among “Florida’s Legal Elite” by Florida Trend Magazine in Trusts and Estates Law

Listed as a “Top Attorney” by the South Florida Legal Guide

Listed as one of the 100 Top Lawyers in Florida by Florida Super Lawyers, 2007

The Florida Bar Tax Section - Outstanding Continuing Legal Education Speaker Award 1991-92

The Gerald T. Hart Outstanding Tax Attorney Award 1996-97, presented annually by the Tax Section of The Florida Bar

PRIOR LEGAL AFFILIATIONS

Tescher Gutter Chaves Josepher Rubin Ruffin & Forman, P.A., September 2002 to September 2007

Tescher Chaves Rubin & Forman, P.A., June 1990 to September 2002

Tescher & Milstein, P.A., June 1986 to June 1990

Fine Jacobson Schwartz Nash Block & England, 1973 to June 1986 (successor by merger to Schwartz, Nash, Heckerling & Tescher, P.A., Founding Partner, 1973)


TEACHING EXPERIENCE

Adjunct Professor
University of Miami School of Law, Graduate Tax Programs

September 1992 – 1997 Estate Planning and Drafting; Advanced Wealth Transfer Taxation

September 1974 - June 1980

• Tax Accounting Methods
  
• Fiduciary Administration
  
• Federal Estate & Gift Tax
  
• Estate Planning Seminar
  

The Florida Bar Tax Section Tax Certification Review Course - Instructor in Estate, Gift and Generation Skipping Taxes - 2005, 2006, 2007

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PROFESSIONAL ORGANIZATIONS

American Bar Association, Section of Taxation (1973-)

• Member, Committee on Foreign Tax Problems (1973-74)
  
• Member, Committee on Partnerships (1974-75)
  
• Member, Committee on Income Taxation of Estates and Trusts
  
(1975-77)

• Member, Estate & Gift Tax Committee (1977-)
  
• Chairman, Subcommittee on International Estate & Gift Taxation
  ( 1987-89)
  
• Member, Charitable Transfers Subcommittee (1990-2001)
  
• Member, Business Planning/Chapter 14 Subcommittee (1993-2000)
  

American Bar Association, Section of Real Property, Probate and Trust Law (1988-)

• Member, Special Problems of Business Owners Committee (1993-2001)
  
• Member, Estate Tax Problems & Post-mortem Planning Committee (1993-1998)

The Florida Bar, Tax Section (1973-)

• Chairman (1984-85)
  
• Prior to Chairmanship, active since 1973
  
• Subsequent to Chairmanship, have represented the Section as a delegate to the Southeast Region Liaison Conference with Internal Revenue Service and on the Board of Directors of the Section Executive Council

The Florida Bar, Real Property, Probate & Trust Law Section (1978-)

• Member, Estate and Trust Tax Planning Committee (1986-)
  
• Member, Probate Law Committee (1986-)
  
• Chairman, Probate and Trust Problems Study Committee (1995-1998)
  
• Member,Trust Law Committee ( Co-Chairman1998-2001)
  
• Member, Special Ad Hoc Committee to Draft Elective Share Statute
  
• Member, Special Committee to Draft Florida Uniform Principal and Income Act
  
• Member Ad Hoc Committee to Draft Florida Trust Code
  
• Section Liaison to Florida Bar Tax Section
  

Fellow, American College of Trust and Estate Counse

• Member, Business Planning Committee (1994-)
  
• Member. Estate and Gift Tax Committee (2006-)
  
• Member, Asset Protection Committee (2007-)
  

Fellow, American College of Tax Counsel
Greater Miami Tax Institute
Estate Planning Council of Greater Miami
Dade County Planned Giving Council
Greater Boca Raton Estate Planning Council
Boca Raton Tax Institute (Co-Founder)

OTHER PROFESSIONAL AND COMMUNITY ACTIVITIES

Foundation of Jewish Philanthropies of The Greater Miami Jewish Federation - Member of the Board of Trustees (1985-) and Chairman, Professional Advisory Committee (1989-91)

The Jewish Community Foundation of the Jewish Federation of South Palm Beach County - Member, Board of Trustees (2006-)

Member, Professional Advisory Committee (1998-)

Dade Community Foundation - Professional Advisory Committee (1989-)

Dade County Bar Association, Board of Directors (1986-87, 1988-91)

Switchboard of Miami, Board of Directors (1986-90) and Treasurer (1987-90),

Board of Trustees (1990-1998)

Beth David Congregation, President (1981-83)

Florida Friends of Bar Ilan University - Board Member (2003 -)

Bar Ilan University International Board of Governors - Board Member (2005-)

Friends of the March of the Living -Co-Founder and Board Member (2001-)

Community Foundation for Palm Beach and Martin Counties - Professional Advisory Board Member(2003-)

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PUBLICATIONS

“Tax Consequences of Settlements of Estate and Trust Disputes, Part I, Estate Planning (November 2006); Part II (December 2006) (Co-Author with Jordan L. Klingsberg)

“The Frozen T-CLAT”, Trusts & Estates (July 2004) (Co-Author with Barry Nelson)

"The Life Insurance Partnership as an Alternative to the Irrevocable Life Insurance Trust: Panacea or Placebo?", Estate & Personal Financial Planning (Part One - June, 1994; Part Two - July, 1994)

"Chapter 14: Now You See It ... and Now You Don't: The Transmission of BusinessWealth Outside Chapter 14", Estate & Personal Financial Planning (Part One - March, 1993; Part Two - April, 1993)

"Leveraged ESOP's - Providing a Tax-Favored Market for Stock of a Closely-held Corporation", 60 Florida Bar Journal 47 (July/August 1986) co-authored with Jonathan H. Green

"Tax Consequences of an Investment in an Unsuccessful Tax Shelter," 3 Taxation for Lawyers 62 (July/August 1974)

SELECTED SPEECHES

BNA Advisory Board Meeting (March 2008), “Maximizing Income Tax Benefits When Using Lifetime and Testamentary CLATs for Estate Planning”

ACTEC Annual Meeting (March, 2008), “An ACTEC Fellow as an Expert Witness”

Mellon Private Wealth Management Roundtable for ACTEC Fellows and Florida Board Certified Tax and Trust & Estate Attorneys (December 2007), “Wealth and Family Planning for the Really Wealthy”

Florida Institute of Certified Public Accountants, (November 2007) “Wealth and Family Planning for the Really Wealthy”

Boca Raton Tax Institute (February 2007), “Somthing Old, Something New, Something Borrowed...The New Florida Trust Code”

Joseph L. Morse Geriatric Center Professional Advisory Committee (November 2006), “Something Old, Something New, Something Borrowed...The New Florida Trust Code”

Mellon Private Wealth Management Roundtable for ACTEC Fellows and Florida Board Certified Tax and Trust & Estate Attorneys (November 2006), “Uncle Sam: The Silent Partner at the Trust and Estate Litigation Settlement Table”

Community Foundation for Palm Beach and Martin Counties (October 2006), “Uncle Sam: The Silent Partner at the Trust and Estate Litigation Settlement Table”

Greater Miami Estate Planning Council (February 2006), “The New, Proposed Florida Trust Code”

2006 Heckerling Institute on Estate Planning (January 2006), “Uncle Sam: The Silent But Ever-Present Party at the Estate and Trust Dispute Settlement Table”

The Florida Bar Tax Section CLE Seminar (November 2005), “The New, Proposed Florida Trust Code”

ACTEC Annual Meeting (February 2005), “Uncle Sam: The Silent Party at Estate and Trust Dispute Settlements”

Boca Raton Community Hospital Foundation (April 2004), “Transfer Tax Planning in a Low Interest Rate Environment”

ABA Tax Section Meeting, Fiduciary Income Tax Committee (January 2004), “Testamentary Charitable Lead Trusts: A Case Study”

ACTEC Annual Meeting, Business Planning Committee (March 2004), “Testamentary Charitable Lead Trusts: A Case Study”

Greater Delray Beach Estate Planning Roundtable (November 2003), “Florida’s New Uniform Principal and Income Act: A Work in Progress”

The Florida Bar Tax Section (July 2003) Seminar on Family Limited Partnerships After Strangi, Panel Leader.

The Florida Bar Real Property Probate and Trust Law Section, Attorney/Trust Officer Liaison Conference (June 2003), Panel Leader on the Florida Uniform Principal and Income Act

Miami-Dade Planned Giving Council (September 2003), Jewish Adoptions and Foster Care Options (“JAFCO”) (April 2003), United Way of Miami-Dade County (November 2002) and Boca Raton Tax Institute (February 2003), “Transfer Tax Planning in a Low Interest Rate Environment”

The Florida Bar Tax Section (April 27,2001), Program on The Birth and Life After Death of the Family Limited Partnership, “Repeal or Reform, The Game Goes On”

The American Committee for the Weizmann Institute of Science Program on “My Favorite Estate Planning Technique” (February 2001) - Charitable Lead Trusts

Fiduciary Trust International of the South Fiduciary Forum (February 2001)
-Estate Planning in a No Tax Environment

The Florida Bar Tax Section Winter Tax Seminar (February 2001) - Testamentary Charitable Lead Trusts: A Case Study

Law Education Institute Estate Planning Program (January 2001) - Testamentary Charitable Lead Trusts: A Case Study

Palm Beach County Bar Association 15th Annual Estate and Probate Seminar (April 1998) - Transfer Tax Update

Broward County Estate Planning Council (April 1998) - “Life After Repeal of Crummey: The Life Insurance Partnership as an Alternative to the Irrevocable Life Insurance Trust: Panacea or Placebo?”

Palm Beach-Martin County Estate Planning Council (April 1998) - “Life After Repeal of Crummey: The Life Insurance Partnership as an Alternative to the Irrevocable Life Insurance Trust: Panacea or Placebo?”

First Security Trust Company Probate Luncheon Seminar (September 1997)- "Estate, Gift and Related Tax Aspects of the Taxpayer Relief Act of 1997"

1st Annual Progressions Southeastern Regional Lawyers' Conference (August 1997)- "Ethical Considerations in Estate Planning and Administration"

The Florida Bar Tax Section Annual Meeting Workshop (April 1997)- "Ethical Considerations in Representing Multiple Clients in Business Succession and Estate Planning and Tax Controversies"

Broward County, Florida Museum of Discovery and Science Planned Giving Advisory Council 1997 Professional Workshop Series (March 1997) - "Tax and Estate Planning for IRA's: Pitfalls and Opportunities"

The Bethesda Hospital Association Planned Giving Professional Advisory Council, Planned Giving Task Force (October 1996) - "Selected Charitable Giving and Transfer Tax Techniques...Even If You Are Not So Charitable!"

Planned Giving Council of Dade County (April 1996) - "Florida Regulation of Charitable Remainder Trusts as Annuities Under the Insurance Code"

The Equitable Life Assurance Society of the United States Agent Estate Planning Seminar (March 1996) - "Peaceful Co-existence Between Insurance Professional and Lawyer"

The Jewish Federations of Broward County, Professional Advisory Council (December 1996) - "A Chanukah Tax Tale: How to Double Your Gelt"

Florida Bar Real Property, Probate and Trust Law Section Continuing Legal Education Seminar (March 1995) - The 706- Hot Topics on Preparation, Audit and Appeal - "Discounting- Substantiation of Discounted Values and Use of Experts"

American College of Trust and Estate Counsel (Florida Fellows) (September 1994) - "Proposed Augmented Estate Legislation"

Florida Bar Real Property, Probate and Trust Law Section Nuts and Bolts of Fiduciary Administration Seminar (May 1994) - "Claims Against Revocable Trusts"

Florida Bar Tax Section and the Graduate Programs in Taxation and Estate Planning of the University of Miami School of Law Advanced Estate Planning: Seminars and Workshops (April 1994) - "The Life Insurance Partnership as an Alternative to the Irrevocable Life Insurance Trust: Panacea or Placebo?"

Foundation of Jewish Philanthropies Professional Advisory Committee (February 1994) - "Selected Aspects of Charitable Lead Trusts"

Greater Miami Tax Institute (July 1993) - "Chapter 14: Now You See It...and Now You Don't: The Transmission of Business Wealth Outside Chapter 14"

The Peruvian-American Endowment, Inc. (April 1993) - "Philanthropic Giving and Estate Planning"

Florida Bar Tax Section (May 1992) "Life and Death Issues in the Planning and Handling of Estates - Transmission of Business Wealth"

National Association of Life Underwriters, South Dade Chapter (April 1991) - "Utilizing Insurance in Planned Giving"

Greater Miami Tax Institute (March 1991) -"The Homestead Conundrum: How Three Little Words Caused So Much Trouble (and Other Related Musings)"

Florida Bar Tax Section (February 1991) - "Current Developments in Homestead: Tax and Otherwise"

South Dade Estate Planning Council (May 1990) - "Homestead and Related Problems"

Florida Bar Tax Section (July 1989) - "Current Developments in Homestead"

Florida Bar Real Property, Probate and Trust Law Section (March 1989) - Post Mortem Tax Planning - "Fiduciary Income Tax Returns - Special Situations"

Key Biscayne Board of Realtors (November 1988) - "Personal Residences: Your Shelter is Still a Tax Shelter"

Dade County Bar Association Annual Lawyer-Trust Officer Conference (January 1987) - "Selected Aspects of the Tax Reform Act of 1986 on Estates, Trusts and Guardianships"
Florida Bar Tax Section (January 1987) - "Revised Planning and Techniques for rofessional Association Agreements After The Tax Reform Act of 1986"

Florida Bar Tax Section (April 1986) - "Estate Planning for Tax Shelter Interests"

Greater Miami Tax Institute (January 1985) - "The Tax Reform Act of 1984 - Partnerships, Trusts and Tax Accounting: Notes from Outer Space"

Florida Bar Tax Section and Real Property, Probate and Trust Law Section (April 1983) - "Income Tax Considerations in Drafting for Post Mortem Estate Planning "

Florida Bar Tax Section (December 1982) - "Estate and Gift Tax Provisions After ERTA, TEFRA, and TCA 1982"

Florida Bar Tax Section (September 1981) - "Estate and Gift Tax Provisions After ERTA"

Greater Miami Tax Institute (January 1981) - "Florida Disclaimers... or, It's Getting Harder to Say, "No" (With No Thanks to Kyllikki Kusma)"

Florida Bar Tax Section (June 1979) - "The Professional Service Corporation: Stockholder Agreements, Employment Agreements and Medical Reimbursement Plans"