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Join Us On:
Date: Tuesday, February 24, 2004
Time: 9:00 a.m. - 12:15 p.m.
Place: Hyatt Regency Tampa
Speakers: Albert C. O’Neill, Jr., Nelson T. Castellano,
& J. Eric “Tate” Taylor
SEMINAR OUTLINE
Nature of LLCs and Comparison to Other Types
of Business Entities
• Corporation
• S Corporation
• Partnership (including LLPs and LLLPs)
• Limited Liability Companies (LLCs)
• Proprietorships
Classifying Forms of Business for Tax Purposes:
The IRS “Check the Box” Regulations
The LLC Operating Agreement: Drafting Considerations
• Capital Contributions
• Allocations vs. Distributions
• Transfer of Interests
• Puts, Calls and Buy-Sells
• Restrictive Covenants
• Management, Voting and Control
Mergers, Acquisitions and Conversions
About the Speakers:
Albert C. O’Neill, Jr., Nelson T. Castellano,
and J. Eric Taylor are all attorneys with Trenam
Kemker in Tampa, Florida.
Al O'Neill is a founding member of the
firm. He has a broad-based practice with an emphasis on matters
involving federal and state tax issues. Specific practice
areas include partnership and joint venture planning, executive
compensation and tax-qualified benefits, and estate planning.
Al graduated from the University of Florida in 1962 with a
BA with high honors in political science. He earned an LLB
magna cum laude in 1965 from Harvard Law School, where he
was executive editor of the Harvard Law Review. He was chair
of the American Bar Association's Tax Section from 1992-93
and chair of the Florida Bar's Tax Section from 1975-76. He
is currently a member of the American Law Institute and the
American College of Tax Counsel. He is the Immediate Past-President
and a director of the American Bar Retirement Association
and is a member of the Internal Revenue Service Advisory Council.
Al is also recognized in The Best Lawyers in America. In the
community, Al serves as an advisory Trustee of The Florida
Orchestra. He is also a member of the Board of Directors of
Gator Boosters, Inc.
Nelson Castellano joined the firm in
1992 and became a Member of the firm in 1999. His practice
involves general corporate matters, capital formation, private
placements, securities offerings and tradings, going public,
public company representation, mergers and acquisition, compliance
and reporting, immigration and naturalization, and business
formation and entity selection. His practice also includes
federal tax controversies and immigration. Nelson graduated
from Florida State University in 1988 with a BS in finance.
In 1991, he earned his law degree from the University of Florida
College of Law. He is a member of the American Bar Association
and Hillsborough County Bar. He is also admitted to practice
before the U.S.
Tax Court and the U.S. District Court for the Middle District
of Florida.
Tate Taylor's practice is focused on
the areas of tax and estate planning for families and individuals,
estate and trust administration, business planning and transactions
and non-profit organizations. Tate has a broad background
in complex tax and estate planning issues for high-net worth
individuals, as well as extensive experience in the administration
of sophisticated estates and trusts. He also has an active
practice in business and tax planning for family-owned and
closely-held businesses, including family-owned corporations,
partnerships and limited liability companies. Tate is experienced
in the formation and
administration of not-for-profit and tax-exempt entities,
such as private charitable foundations, publicly-supported
charities and religious organizations. Tate is a two-time
graduate of the University of Florida, receiving his law degree
with honors in 1990. Tate originally joined the firm in 1991,
and following two years of practice in Charlotte, North Carolina,
returned to Trenam Kemker in 1998. He is admitted to practice
in Florida and North Carolina and is a member of the American
Bar Association. Tate is Board Certified in Tax Law by The
Florida Bar, serves on the executive councils of the Tax and
Real Property, Probate and Trust Sections of The Florida Bar,
and is a member of the Florida Bar Grievance Committee for
the Thirteenth Judicial Circuit.
Seminar Details:
Location:
Hyatt Regency Tampa, 211 North Tampa St., Tampa, FL 33602.
For directions please contact the hotel at 813-225-1234.
Time:
Registration is from 8:30 - 9:00 a.m. Program will begin at
9:00 a.m. and end at 12:15 p.m. There will be a refreshment
break in the morning.
Tuition:
$295.00 per single registrant (includes seminar, 3.5 CLE credits,
refreshments, and a copy of Florida Limited Liability Company
Forms and Practice Manual and forms CD-ROM);
$275.00 each for three or more from same firm (includes seminar,
3.5 CLE credits, refreshments, and a copy of Florida Limited
Liability Company Forms and Practice Manual and forms CD-ROM
for each attendee); $150.00 if you already own a copy of Florida
Limited Liability Company Forms and Practice Manual (includes
seminar, 3.5 CLE credits and refreshments).
Accreditation:
This course is approved for 3.5 CLER credits by the Florida
Bar Association Registration: You may call 410-494-4994 or
800-342-0454 or fax your registration to 410-494-0515. If
you prefer, you may register by sending your name, address,
phone number and payment to Data Trace Publishing Company
, P.O. Box 1239, Brooklandville, MD 21022. Your pre-registration
will be recorded on a registration list. You will be contacted
if any scheduling changes occur.
Cancellations:
We understand that your schedule may change and prevent you
from attending this seminar. Substitutions are always acceptable.
If you find you must cancel your registration, just call us
at least three days in advance of the program and we will
issue you a full refund.
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