James L. Berger (Shareholder) born Brooklyn, New York, November 28, 1958; admitted to bar, 1983, Georgia; 1984, Texas; 1987, Florida. Education: Duke University (A.B., cum laude, 1980; J.D., 1983). James L. Berger is Co-Chief Executive Officer of the firm, shareholder and member of Berger Singerman's Transaction Team. He represents both lenders and developers in real estate restructuring matters and lenders, buyers and sellers in multimillion-dollar complex loan transactions and refinancing. Mr. Berger has achieved the highest rating for legal ability in Martindale-Hubbell. He has been recognized as a "Heavy Hitter in Real Estate" by the South Florida Business Journal, and listed in The Best Lawyers in America, Florida Trend Magazine's Legal Elite, South Florida Legal Guide Top Lawyers and Florida Super Lawyers, published by Law & Politics Magazine. In addition, Mr. Berger received the South Florida Business Journal's Diamond Award as CEO of the year. Member: The Florida Bar. (Also at Fort Lauderdale, Miami and Tallahassee Offices). Transactions: Mr. Berger's recent experience includes the acquisition, construction financing and related entitlement work for a $70 million office tower, a 350 unit apartment complex and proposed residential communities, including a 1200 acre/1600 home community in Hillsborough County, a 500 acre community being developed in St. Lucie County, and currently involves work on the acquisition of a proposed 800 acre fly in/fly out community including a self contained FAA and Florida Department of Transportation licensed airport. In connection with the development projects, Mr. Berger has worked with various governmental agencies to establish public parks, create public roads, conservation areas, establish utility easements, and create construction and right-of-way easements for public roads, and project infrastructure. Certain of the projects have also involved the establishment of community development districts and financing of infrastructure through the issuance of tax free bonds. In addition to his development related work, James has recently been involved in significant real estate transactions, including the acquisition and financing of a $72 million high rise office tower and separate parking structure (constructed in part on two separate ground leased parcels) in downtown Miami, the sale of a $130 million office complex in downtown Ft. Lauderdale, the acquisition of an $80 million office park and an adjacent $15 million dollar development tract, the acquisition of air rights above the Florida East Coast Railway, and related construction and maintenance easements, for the development of a high rise condominium project in downtown Miami. In his leasing work, James has been involved in the negotiation and preparation of leases involving office and retail space, ground leases for development parcels and short term leases for the storage of construction vehicles and materials. Practice Areas: Real Estate; Corporate Law.Email: James L. Berger
Mitchell W. Berger (Shareholder) born Brooklyn, New York, May 18, 1956; admitted to bar, 1980, Florida and U.S. District Court, Northern District of Florida; 1981, Tennessee; 1982, U.S. District Court, Eastern District of Tennessee, New Jersey, U.S. District Court, District of New Jersey; 1984, U.S. Court of Appeals, Sixth and Eleventh Circuits; 1985, U.S. District Court, Southern District of Florida. Education: Lafayette College (B.A., magna cum laude, 1977); Temple University School of Law (J.D., 1980). Mitchell W. Berger founded Berger Singerman in 1985, serves as Chairman of the firm, and has practiced with every practice group in the Firm.
Mitchell has been active in public affairs at the national, state and local levels. He was a member of the Board of Directors of the Student Loan Marketing Association from March 1994 to July 2001 and, in 1998, he was appointed to serve as the Chairman of the Board by President Clinton. In addition, Mitchell has served on numerous boards and commissions, including as a Commissioner on the Florida Environmental Commission, a member of the Environmental Financial Advisory Board to the United States Environmental Protection Agency, a member of the United States Small Business Agency Advisory Board, and a member of the Governing Board of the South Florida Water Management District. While on the South Florida Water Management District Board, he served as the Chair of their Audit Committee, was a member of the Broward County Water Advisory Board, a member of the Governor's Commission for a Sustainable South Florida, serving as Co-Chair of the Natural Resources Subcommittee in 2000, and a member of the Florida Keys Advisory Board. Mitchell was Co-Chair of the Community Relations Committee for the Summit of the Americas in Miami, Florida in 1994. He served as Counsel to the Broward Community Health Purchasing Alliance (CHPA). He is a member of the Board of Trustees of Nova Southeastern University since 2006, and serves on the Board of Governors of Nova's School of Business and Entrepreneurship since 1991 and Nova's Shepard Broad Law Center since 2002. Mitchell is also a member of the Board of Visitors of Temple University School of Law since 2001, and since 2006 as an Alumni Associate Member of the Trustee Committee on Development and Alumni Affairs for Lafayette College in Pennsylvania. He has served on The Nature Conservancy's Board of Florida since 2001. He was named Chairman of the Fundraising Committee of the Inter-American Development Bank (IDB) 2008 Miami Host Committee and named a Trustee of the Florida Supreme Court Historical Society in Tallahassee (2008).
Mitchell was a member of President Clinton's Transition Team, for the Environmental Protection Agency and the Department of Interior, in 1992 and 1993. He was Senior Advisor to the Gore 2000 Campaign.
Mitchell is active throughout the United States in complex commercial litigation. He has represented AT&T, The Adler Group, AOL Time Warner, Waste Management, Rinker Materials, Mastec, Econolodges of America, The Broadstone Group, Related Companies, Bank Espirito Santo International, Ltd., McGladrey & Pullen, Terranova, Valley Drug Company and Corrections Corporation of America. Additionally, Mitchell represented Vice President Al Gore and Joseph Lieberman in the post-2000 election Florida lawsuits in Bush v. Gore.
Mitchell has received numerous awards, including being named as a Co-Lawyer of the Year from the National Law Journal in 2000 and the Excellence Award from the South Florida Water Management District in 2001. While Mitchell served on the board of the South Florida Water Management District, the Board and the Agency received the Environmental Merit Award 2000 from the United States Environmental Protection Agency Region 4, for appreciation and recognition of outstanding environmental stewardship. He has received the Humanitarian Tree of Life Award from the City of Hope. Mitchell is listed in Best Lawyers in America, Florida Super Lawyers complied by the publishers of Law & Politics Magazine, Florida Trend Magazine's Florida Legal Elite, South Florida Legal Guide's Top Lawyers in South Florida and was named One of the 50 Most Powerful People in Broward County by Gold Coast Magazine.
Mitchell was a Distinguished Lecturer at Nova Southeastern School of Business and Entrepreneurship in 2000, a guest lecturer at Vanderbilt University's Presidential Leadership class in 2003 and a guest lecturer at Washington University in 2007.
Mitchell is a member of the Florida Bar, the Tennessee, New Jersey State and American Bar Associations and the Bankruptcy Bar.
Mitchell's publications include Presidential Elections The Right to Vote and Access to the Ballot (Nova Law Review); Class Action Certification (National Law Journal); Election 2000: The Law of Tied Presidential Elections (Nova Law Review); and Freight Railroads: Too Little Too Late For a Deteriorating Industry? (The Jurist). Member: The Florida Bar; Tennessee, New Jersey State and American Bar Associations; Bankruptcy Bar Association. (Also at Fort Lauderdale, Miami and Tallahassee Offices). Reported Cases: Albert Gore, Jr. and Joseph I. Lieberman v. Katherine Harris, et al, 772 So. 2d 1243 (Fla. 2000), certiorari and stay granted; Bush v. Gore, 531 US 1046, 121 S. Ct. 512, 148L. Ed. 2d 553 (Fla. 2000), reversed and remanded; Bush v. Gore, 531 S. 98, 121 S. Ct. 525, 148 L. Ed. 388 (Fla. 2000), on remand; Gore v. Harris, 773 So. 2d 524 (Fla. 2000); Kinney System, Inc. v. The Continental Insurance Company, 674 So.2d 86 (Fla. 1996); Capitol Funds, Inc. v. Arlen Realty, Inc. 755 F.2d 1544 (11th Cir. 1985). Practice Areas: Commercial Litigation; Commercial Transactions.Email: Mitchell W. Berger
Paul Steven Singerman (Shareholder) born Lima, Ohio, November 17, 1955; admitted to bar, 1983, Florida and U.S. District Court, Southern and Middle Districts of Florida; U.S. Court of Appeals, Fifth and Eleventh Circuits; U.S. Supreme Court. Education: University of Florida (B.A., with high honors, 1979; J.D., with honors, 1983). Paul Singerman is a shareholder, Co-Chief Executive Officer of the firm and practices on the Business Reorganization Team. Mr. Singerman concentrates in troubled loan workouts, insolvency matters and commercial transactions. He is active throughout the United States in large and complex restructuring, insolvency and bankruptcy cases. He has served as debtor's counsel in Aloha Airlines, Adva-Lite, Inc., Puig Development; Levitt and Sons and TOUSA, Inc.; and as special counsel in the liquidation of Havens Steel; and special litigation counsel to the debtors and then trustee in the American Tissue cases. His work in these cases has garnered the widespread respect of his peers. Although Mr. Singerman is best known for his representation of debtors in complex restructuring cases, he is also experienced in representing creditors' committees, lenders, large unsecured creditors, asset purchasers in § 363 sales and trustees. Much of his work has involved companies with international operations or European or Asian parties-in-interest. For example, he was co-counsel to the debtors in the chapter 11 cases of AT&T Latin America, HBO Latin America and Atlas Air. Additionally, he represented a large Asian investment fund in the Mutual Benefits case. Mr. Singerman has represented the Espirito Santo Group of Portugal and its affiliates in the Bankest bankruptcy cases in Florida. These cases involve the largest bank fraud in South Florida history. Additional Memberships Include: · The American Law Institute · American Bankruptcy Institute · Commercial Law League of America · Florida Association of Managing Partners · The Spellman-Hoeveler American Inn of Court Professional Honors · American College of Bankruptcy ¿ Mr. Singerman was elected as a Fellow of the American College of Bankruptcy in November 2002, and was inducted into the College on March 29, 2003. · Chambers & Partners USA America's Leading Business Lawyers 2003-2008. In the Chambers & Partners 2005 Client Guide, Mr. Singerman was one of the only two bankruptcy and restructuring lawyers in Florida to receive the highest "star" rating. Mr. Singerman was selected as one of the top 6 leading individuals in Florida in the area of Insolvency/Corporate Recovery. The Chambers' interviewees observed that Mr. Singerman is "a leading light in this field, and arguably the best in the state". · Expert Guides, a British publication produced by Legal Media Group, has recognized Mr. Singerman as the top Insolvency and Restructuring lawyer in Florida. Mr. Singerman received more nominations for this recognition than any other lawyer in the State. · The Spellman-Hoeveler American Inn of Court ¿ Mr. Singerman was nominated into membership of The Spellman-Hoeveler American Inn of Court in September 2003. The American Inns of Court is a group of judges, lawyers and law professors with 20,000 active members throughout the United States whose mission is to foster excellence in professionalism, ethics, civility and legal skills in order to perfect the quality and efficiency of justice in the United States. · The Best Lawyers in America. Bankruptcy and Business Reorganization: 1995-2009. · "Florida Super Lawyers" list compiled by the publishers of Law & Politics magazine: 2006-2008. · Florida Trend's Florida Legal Elite list: 2004-2008. · South Florida Legal Guide's Top Lawyers in South Florida: 2005-2009. · The American Law Institute - Mr. Singerman was elected into membership of the American Law Institute in December 2001. · Pro Bono Service Award presented to the committee chaired by Mr. Singerman in recognition of continuing support and outstanding contribution to "Put Something Back," a joint pro bono project of the Florida Eleventh Judicial Circuit and the Miami-Dade County Bar Association - March, 1999. Publications · "Collection of Attorneys' Fees by Creditors ¿ Effect of Travelers Casualty & Surety Co. of America v. Pacific Gas & Electric Co. (2007)" and "Recent Developments in Chapter 11 cases" published in the Southeastern Bankruptcy Law Institute, 34th Annual Seminar on Bankruptcy Law and Rules, Atlanta, Georgia (April 2008) · "Doing Good in Chapter 11 Liquidating Plans" published in the December 2006 edition of the American Bankruptcy Institute Journal, Volume XXV, No. 10 · "Non-Consensual Third Party Plan Releases After Metromedia Fiber Network" (co-author) and "Continuing Viability of and Limits on Key Employee Retention Programs Under BAPCPA" (co-author), published in the April 2006 edition of Southeastern Bankruptcy Law Institute · "Duties of Directors of Failing Companies" (co-author) and "Substantive Consolidation in Bankruptcy" published in the April 2005 edition of Southeastern Bankruptcy Law Institute · "Actions Against Former Committee Members: Alleged Breach of Fiduciary Duty for Support of a Plan and Ramifications" published in the April, 2005 edition of the American Bankruptcy Institute Journal, Volume XXIV, No. 3. · "Of Precedents and Bankruptcy Court Independence: Is a Bankruptcy Court Bound by a Decision of a Single District Court Judge in a Multi-judge District?" published in the July/August 2003 edition of the American Bankruptcy Institute Journal. · "Selected Claims Resolution Issues" published in course materials for the 73rd Annual Meeting of the National Conference of Bankruptcy Judges, San Francisco, Ca., October, 1999. · "Bankruptcy First-Day Orders: The Beginning or the End of the Case?" published in course materials for the American Bar Association National Satellite Seminar on Bankruptcy First Day Orders, April, 1999. · "Future Claims in Bankruptcy" published in the November 27, 1995 edition of The National Law Journal. · "Selected Procedural and Transactional Issues" published by The Florida Bar in January, 1999 in course materials relating to a Continuing Legal Education Program on Chapter 11. · "A Practice Guide to Bankruptcy Litigation for Commercial Litigators" published by The Florida Bar in December, 1992, in course materials relating to a Continuing Legal Education Program on Business Reorganization. · "Voluntary Surrender of Collateral An Alternative to Bankruptcy" published by The Florida Bar in May, 1990 in course materials relating to a Continuing Legal Education Program on Bankruptcy and Insolvency Issues. Significant Professional Lectures and Presentations · Mr. Singerman was a moderator at the American Bankruptcy Institute's 20th annual Winter Leadership Conference in Tucson, Arizona (December, 2008) on the subject of "Real Estate Bankruptcies: What' Happening Now, and What's Next?"; · Mr. Singerman was a moderator at The Florida Bar Continuing Legal Education Committee and the Business Law Section's "Bankruptcy Law & Practice: View from the Bench" in Miami and Tampa, Florida (November, 2008) · Mr. Singerman was a speaker at The Bar Association of San Francisco's conference in San Francisco, California (June, 2008) on the subject of "Dream Maker's Nightmare: Issues in Homebuilder Bankruptcies." · Mr. Singerman was a speaker at Thomson West's Southeastern Private Equity Summit 2008 in Atlanta, Georgia (June, 2008) on the subject of "New Strategies for Today's Market"; · Mr. Singerman was a speaker at the Southeastern Bankruptcy Law Institute's 34th annual seminar in Atlanta, Georgia (April, 2008) on the subjects of "Collection of Attorneys' Fees by Creditors ¿ Effect of Travelers Casualty & Surety Co. of America v. Pacific Gas & Electric Co. (2007)," and "Recent Developments in Chapter 11 cases". · Mr. Singerman was a speaker at Turnaround Management Association's spring conference in Orlando, Florida (March, 2008) on the subject of "Grab Your Surfboard The Big Wave of Restructuring". · Mr. Singerman was a speaker at American Bankruptcy Institute's Caribbean Insolvency Symposium in Miami, Florida (January, 2008) on the subject of "The Dangerous Intersection of Bankruptcy and Offshore Asset Protection: A Study of In re Lawrence". · Mr. Singerman was a speaker at The Florida Bar & The Florida Institute of CPA's joint meeting in Miami, Florida (January, 2008) on the subject of "Commercial Insolvency Law Following the 2005 Amendments to the Bankruptcy Code". · Mr. Singerman was a panelist at the American Bar Association's Tax Section's annual meeting in Hollywood, Florida (February, 2007) on the panel "Are There Geographical Limitations To Bankruptcy and Federal Tax Practice?"· Mr. Singerman was a speaker at the Southeastern Bankruptcy Law Institute's 32nd annual seminar in Atlanta, Georgia (April, 2006) on the subjects of "Non-Consensual Third Party Plan Releases After Metromedia Fiber Network" and "Continuing Viability of and Limits on Key Employee Retention Programs Under BAPCPA". · Mr. Singerman was a speaker at Southeastern Bankruptcy Law Institute's 31st annual seminar in Atlanta, Georgia (April, 2005) on the subjects of "Duties of Directors of Failing Companies" and "Substantive Consolidation in Bankruptcy". · Mr. Singerman was a speaker at the annual meeting of the American Bar Association in San Francisco, California (August, 2003) on the subject of "Can an Asset Protection Plan Survive in Bankruptcy?"· Mr. Singerman was a featured speaker at The Florida Bar's Tax Section Annual Wealth Protection Conference (May, 2003) on the subject of "Can Asset Protection Planning Survive in Bankruptcy Proceedings". · Mr. Singerman was a speaker at the annual meeting of the American Bar Association in Los Angeles, California (April, 2003) on the subject of Ethical Issues for Counsel to Creditors' Committees. · Mr. Singerman was a speaker and panelist at the 29th Annual Southeastern Bankruptcy Law Institute Seminar in Atlanta, Georgia (March, 2003) on the subjects of Representation of Creditors' Committees and Debtor-in-Possession financing. · Mr. Singerman was a speaker and panelist at the American Bankruptcy Institute Southeastern Workshop (August, 2002) on the subject of "Alternative Dispute Resolution in Consumer and Commercial Bankruptcy Cases". · Mr. Singerman spoke to Professor David G. Epstein's Harvard Law School Bankruptcy Class (Spring, 2002) on the issue of future claims and the treatment of future claims in the bankruptcy case of Piper Aircraft Corporation. · Mr. Singerman was a featured speaker in the National Conference of Bankruptcy Judges, San Francisco, California (October, 1999) on the subject of "So You Think You Have A Claim Against the Estate?" · Mr. Singerman served as an author and lecturer in a nationally televised seminar entitled "Bankruptcy First-Day Orders: The Beginning or the End of the Case?," The American Bar Association National Satellite Seminar, April 22, 1999. · Mr. Singerman participated as a speaker and panelist in the American Bankruptcy Institute's Southeastern Workshop in Amelia Island, Georgia (August, 1997) on the subject of Trial Techniques. · Mr. Singerman was a featured speaker at a National Business Institute's seminar (October, 1996) on the subject of Commercial Lending in Florida. · Mr. Singerman has served as a guest lecturer at the University of Florida College of Law on numerous occasions, including in connection with seminars/courses taught by Professor Jeffrey Davis. The lectures included presentations entitled (i) "Assignment of Leases of Non-Residential Real Property: Restrictions on Assignment and Adequate Assurance of Future Performance"; (ii) "Cash Collateral and Section 363"; (iii) "Section 510(b) and (c) of the Bankruptcy and Section 726 dealing with the Subordination of Tax Claims". · Mr. Singerman has lectured at numerous continuing legal education programs for The Florida Bar on the subjects of advanced commercial loan documentation, creditors' rights matters and bankruptcy. Mr. Singerman was a featured speaker at The Florida Bar Business Law Section Continuing Legal Education program entitled "Selected Procedural and Jurisdictional Issues," January 6, 1994. Mr. Singerman authored an article for a business reorganization seminar for The Florida Bar entitled "A Practical Guide to Bankruptcy Litigation for Commercial Litigators," December 30, 1992. Mr. Singerman was a featured speaker at The Florida Bar Business Law Section Continuing Legal Education Program entitled "Voluntary Surrender of Collateral - An Alternative to Bankruptcy," May 24- June 21, 1990. Mr. Singerman and the Business Reorganization Team at Berger Singerman regularly prepare the Eleventh Circuit Law Case Summaries for E-mail publication and distribution by the American Bankruptcy Institute for cases decided by the Eleventh Circuit involving cases coming out of Bankruptcy and District courts in Florida. Other Pertinent Information · Mr. Singerman has acted as lead counsel in several significant reported decisions. · In an article entitled "Cramming Down Future Claim in Bankruptcy: Fairness, Bankruptcy Policy, Due Process, and the Lessons of the Piper Reorganization," Professor J. Davis acknowledges Mr. Singerman as making a valuable contribution to the content of the article. Member: Dade County and American Bar Associations; The Florida Bar (Of the Business Law Section: Chair, 1995-1996; Chair Elect, 1994-1995; Secretary/Treasurer, 1993-1994; Chairman, Bankruptcy/UCC Committee, 1991-1992; Vice Chairman, Bankruptcy/UCC Committee, 1990-1991; Chairman: Legislation Committee, 1992-1993; Continuing Legal Education, Special Programs and Meetings Committee, Business Law Section, 1986-1989 and Member, Executive Council of the Business Law Section, 1986); Southern District of Florida Bankruptcy Bar Association (Director, 1997); American Bankruptcy Institute; Commercial Law League of America. Fellow: The American College of Bankruptcy. (Also at Fort Lauderdale, Miami and Tallahassee Offices). Practice Areas: Bankruptcy; Troubled Loan Workouts; Commercial Secured Transactions.Email: Paul Steven Singerman
SENIOR ASSOCIATE
Paul A. Avron (Senior Associate) born Queens, New York, 1960; admitted to bar, 1992, Alabama; 1995, Florida. Education: Florida Atlantic University (B.A., 1988); Cumberland School of Law of Samford University (J.D., 1992). Paul Avron is a Senior Associate on Berger Singerman's Business Reorganization Team. His practice primarily in the areas of corporate reorganization, bankruptcy law, creditors' rights and appellate litigation, both state and federal. He is a member of the Appellate Practice Section of The Florida Bar. Mr. Avron's publications include the following: The Record, A Primer on the Effect of Post-Trial Motions For Attorneys' Fees, Pre-Judgment Interest, and Costs in Federal Court on Previously-Issued Money Judgments, Fall/Winter 2007-08; The Record, Direct Appeals From Bankruptcy Courts to Circuit Courts of Appeal Under Amended 28 U.S.C. § 158(d), Winter/Spring, 2007; The Federal Lawyer, A Primer on 28 U.S.C § 1367 Dealing with Supplemental Jurisdiction, February 2007; American Bankruptcy Institute Journal, Rule 2014 (a) and a Rule of Reason or Safe Harbor Guideline Revisited, February, 2007; The Federal Lawyer, The Little Doctrine That (Almost) Could: The Supreme Court Clarifies the Narrow Scope of the Rooker-Feldman Doctrine, January, 2006; The Federal Lawyer, Must "New Value" Remain Unpaid in Order for a Preference Defendant to Assert the "New Value" Defense?, June, 2005; American Bankruptcy Institute Journal, Amend Rule 2014(a) to Include a Rule of Reason or Safe Harbor Guidelines, December/January, 2005; The Record, Are Remand Orders by District Courts to Bankruptcy Courts in the Eleventh Circuit "Final" Orders for Purposes of Appeal?, Winter, 2005; The Record, Extraordinary Writs of Certiorari and Mandamus: Standards in Review, Fall, 2004; American Bankruptcy Institute Journal, Defining "Value" in 11 U.S.C. §363(f)(3), November, 2004; The Record, Preservation in Federal Appeals: Untangling the Web, Spring, 2004; American Bankruptcy Institute Journal, Is a Bankruptcy Court Bound by a Decision of a Single District Court Judge in a Multi-Judge District? July/August, 2003; The Record, Federal Standards of Review for Appeals in the Eleventh Circuit, Spring, 2003; The Record, Standing in Bankruptcy Appeals Refined, Fall, 2002; The Record, The Collateral Order Doctrine, Spring, 2002; The Record, Judge Rosemary Barkett 2001 Recipient of James C. Adkins Award, Fall, 2001; The Record, Practicing in the Eleventh Circuit Court of Appeals: Avoiding Common Pitfalls, Fall, 2001; The Record, Office of the Solicitor General of Florida: An Overview, Spring, 2001; American Bankruptcy Institute Journal, Cracking the Code Series, How to Dismiss an Ancillary Case, June 24, 1996. Reported Cases: Mr. Avron's reported decisions include the following: Rodriguez v. Secretary for the Department of Corrections, et al., 508 F.3d 611 (11th Cir. 2007); In re Westwood Community Two Ass'n., Inc., 2006 WL 940647 (11th Cir. April 12, 2006); Lawrence v. Goldberg, 2005 WL 2269802 (11th Cir. Sept. 19, 2005); In re Piper Aircraft Corp., 362 F.3d 736 (11th Cir. 2004); In re Bateman, 331 F.3d 821 (11th Cir. 2003); In re Worldwide Web Systems, Inc., 328 F.3d 1291 (11th Cir. 2003); In re Martinez, 311 F.3d 1272 (11th Cir. 2002); In re Lawrence, 279 F.3d 1294 (11th Cir. 2002); In re North Alabama Anesthesiology Group, P.C., 154 B.R. 752 (N.D. Ala. 1993); In re Miami Trucolor Offset Serv. Co., 187 B.R. 767 (Bankr. S.D. Fla. 1995); In re Alabama Symphony Ass'n, 155 B.R. 556 (Bankr. N.D. Ala. 1993), aff'd in part, rev'd in part, 211 B.R. 65 (N.D. Ala. 1996); Chames v. De Mayo, 972 So. 2d 850 (Fla. 2007); Cowan Liebowitz & Latman, P.C. v. Kaplan, 902 So. 2d 755 (Fla. 2005); Ex Parte Karl James Dorough, 773 So. 2d 1001 (Ala. 2000). Practice Areas: Bankruptcy; Creditors Rights; Appellate Litigation; Commercial Litigation.Email: Paul A. Avron
ATTORNEYS
Paul S. Figg (Associate) born Tampa, Florida, January 7, 1969; admitted to bar, 2004, Florida. Education: University of South Florida (B.A., 1998); University of Florida, Levin College of Law (J.D., 2003). Paul S. Figg is a member of Berger Singerman's Government and Regulatory Team. Serving as an Assistant County Attorney in Broward County, Mr. Figg gained extensive experience in construction litigation, constitutional law and employment law including litigating cases involving intergovernmental conflicts, construction disputes, labor disputes and disciplinary proceedings, employment discrimination, personal injury, equitable subrogation, bid protests, Burt J. Harris Act and constitutional rights claims. Additionally, his experience includes advising county agencies on issues involving land use, intergovernmental disputes, taxation, employment and labor disputes, public records and meetings laws and elections. Mr. Figg is also experienced in constitutional litigation including issues involving due process, free speech and the establishment clause. In 2008, he was honored with the President's Award from the Builders Association of South Florida (BASF) for his dedication and tireless service on behalf of the building industry and the BASF. He is a member of Florida Bar Standing Committee on Eminent Domain and Florida Bar Standing Committee on Legal Needs of Children. Practice Areas: Local Government Law; Appellate Practice; Constitutional Law.
Steven Garellek (Shareholder) born Montreal, Quebec, Canada, April 18, 1959; admitted to bar, 1985, New York; 1986, Ontario; 1992, Florida; 1993, U.S. Tax Court. Education: McGill University (B.Com., 1981; LL.B., 1984); University of Detroit (J.D., 1992). Steven Garellek is a shareholder resident in the Boca Raton office and is a member of the firm's Transaction Team. His practice focuses on international and domestic tax, estate planning and transactional work. He has been advising foreign investors and corporations with their U.S. inbound transaction planning for more than 20 years. He regularly advises foreign clients on their U.S. transfer and income tax planning, commercial structuring, immigration planning and U.S. regulatory compliance. Mr. Garellek has also designed and implemented U.S. compliant offshore tax and trust structures for foreign investors. He is a member of the American Immigration Lawyer's Association and provides immigration services for investors, businessmen and professionals relocating to the United States.
Mr. Garellek has served as an Adjunct Tax Professor at University of Windsor, and has written many articles on international tax issues and spoken to many international groups on U.S. tax planning. He was a founding board member and General Counsel for the National Ovarian Cancer Coalition and served on its board until 2003. Member: New York State and American Bar Associations; The Florida Bar; Law Society of Upper Canada; American Immigration Lawyers Association. (Board Certified International Lawyer, Florida Bar Board of Legal Specialization and Education). Transactions: Representative Experience: Counsel to international real estate partnerships purchasing and selling $500 million of apartments in the United States; International Income and Estate Tax Planning for foreign businesses and individuals investing in the United States; Immigration planning and compliance for businessmen and professionals relocating to the United States; Counsel for U.S. transfer tax and trust planning for high net worth families with nonresident children or parents. Languages: French. Practice Areas: Business Law; Real Estate; Estate Planning; Estate Administration; Trust Law; Probate; Trusts and Estates; Taxation; Immigration Law; International Taxation; International Tax Controversies.Email: Steven Garellek
Allen H. Libow (Shareholder) born Brooklyn, New York, February 21, 1965; admitted to bar, 1991, Florida; 1996, U.S. Tax Court; 2003, U.S. District Court, Southern District of Florida and U.S. Supreme Court. Education: St. John's University (B.S., Accounting, 1986); Florida State University (J.D., 1991). Allen Libow is a shareholder and member of the firm's Transaction Team. Prior to joining the firm, Mr. Libow was the founding and managing partner of an established law firm in Boca Raton, Florida for over 12 years. Though predominately a transactional lawyer, representing clients in tax matters, corporate and real estate mergers and acquisitions, probate and estate planning, Mr. Libow has also litigated, both judicially and administratively, several prominent state and local tax cases in taxing jurisdictions nationwide. Mr. Libow has, likewise, successfully litigated in the adversarial processes of the probate and bankruptcy courts, both in the state of Florida and in other states. As a trusted business advisor to his clients, Mr. Libow has served as sole outside general, tax and litigation counsel. Additionally, he has served on the board of directors, as well as an officer and trustee for several of his clients. Mr. Libow has been both active and inactive as a CPA for over 21 years in addition to his practice as a lawyer. Significant Tax Representation; Represented publisher American Media in their defense of a use tax assessment against Soap Opera Magazine for their purchase of photography, where the court struck the tax on First Amendment Grounds. Taxpayer was awarded attorney's fees under sec. 57.111, Florida Statutes, and laid the precedent as to a taxpayer's right to a jury trial under the acclaimed Printing House case, which Mr. Libow worked on as a law student; Represented Hollywood silkscreen T-shirt manufacturer, Swago T-Shirts, in their defense of an over $1 million assessment, resulting in a decision in favor of Swago on the grounds of unconstitutional duplicate taxation, unlawful usurpation of delegated legislative authority and unconstitutional and unauthorized penalty on a taxpayer, as well as setting forth and clarifying the court's discretionary power to establish subject matter jurisdiction under Sec. 72.011 of the Florida Statutes. This case also resulted in the amendment of Sec 212.07 to add a provision and maximum penalty to mistakenly unregistered purchasers of taxable goods in the State of Florida; Represented Pagenet of Tennessee, Inc. in a subject matter jurisdictional battle, where Pagenet prevailed in the First District Court of Appeal, utilizing Libow's decision in Swago from the Fourth District Court of Appeal, as its precedent. Established the laws regarding venue for both individual and class action taxpayers under both Sec. 72.011, Florida Statutes, as well as under the common law "sword-wielder doctrine" in representing the two separate and distinct groups (one individual and one class), producing the most relied upon and concise decisions regarding the proper venue for tax cases in Florida; In addition to the specific representations mentioned above, Mr. Libow has represented several individual and class action plaintiffs in state tax litigation including the challenge of a state's power under both the U.S. Commerce and Due Process clauses to levy an income tax on a foreign taxpayer under IRC sec. 482 principals (New Jersey), the power of a state to impose its income taxing jurisdiction over the press without a substantial physical presence in the face of First Amendment prohibitions on abrogating speech (Michigan), a the power of a state to tax electronic security systems under the United State's constitution's First Amendment and the State of Florida's Due Process Clause (Florida), as well as a state's right to include either intangible or non-business income in the sales factor for state income tax apportionment purposes (Florida, New Jersey and Illinois). In addition to his litigation experience, Mr. Libow has been successful in the negotiation and settlement of hundreds of tax cases at the Federal level based on income, estate and gift and international tax matters. At the state level, Mr. Libow has negotiated and settled cases in practically every state in the United States, as well as many of its locales, and is widely considered an expert in the taxation of telecommunications companies, as well as other media providers, across the country. Professional & Community Involvement Past President, South Florida Council of State Taxation (1998-2005). Certified Public Accountant (Inactive), State of Maryland (1987 ). Lecturer, Ajilon Finance Sarbanes-Oxley Seminar (2004). Lecturer, NBI Sales and Use Taxation, Leasing and Other Real Property Arrangements. Lecturer, South Florida Institute of State Taxation, "How to Litigate a State Tax Case in Florida". Instructor, Arthur Andersen State Sales and Use Tax Masters Program Instructor, Arthur Andersen State Income and Franchise Tax Masters Program. Member/Sponsor, Suited for Success, Miami Inaugural Sponsor, ALS Foundation, Run through The Grove Founding Member/Attorney, Craig W. Tifford Foundation (New York). Sponsor, Susan G. Komen Foundation, Race for the Cure. Member: The Florida Bar (Member, Tax Section and Real Property and Probate Section); American Bar Association (Member, Tax Section); American Institute of Certified Public Accountants; The Association of Trial Lawyers of America. Reported Cases: Department of Revenue v. SOM Publishing, Inc., 747 So.2d 946 (Fla. 4th DCA 1999); Cayman Manufacturing, Inc. v. Department of Revenue, 833 So.2d 177 (Fla. 4th DCA 2002); Department of Revenue v. Swago, 877 So.2d 761 (Fla. 4th DCA 2004); Pagenet, Inc. v. Fla. Dept. of Revenue, 896 So.2d 824 (Fla. 1st DCA 2005); Goodman v. Crown Leasing Corp., 913 So.2d 1241 (Fla. 4th DCA 2005). Transactions: Represented, as outside counsel and Secretary, ImpSat Fiber Networks in a $175 million public offering, with multinational effect on the telecommunications industry; Represented Data Warehouse Corporation of Boca Raton in their multi-million dollar Acquisition by Tranzact of New Jersey; Assembled the acquisition and clean-up team for the American Media building by Crown Contractors in Boca Raton, Florida, where the acclaimed and contaminated building was purchased post-9/11, cleaned and resold in 2007; Represented several physical therapy groups and other allied health care professionals in the sale of their practices due to the consolidation of the industry in the mid to late 1990's; Represented and assembled several investment partnerships and entities in acquiring and selling over $20 million in resort real estate in Park City and Deer Valley, Utah; Performed the federal and state & local tax due diligence for Billions of dollars of South Florida acquisitions, including Republic Industries' acquisition of Scott Alarm, Broward Security, Mullinax, Alamo and National Rent-A-Car; Successfully represented large private company in 10-year carryback claim under IRC sec. 172(f), resulting in a $172 million refund to the client from the Internal Revenue Service; Successfully obtained a federal income tax refund for a widowed taxpayer on her individual tax return after the IRS' disallowance of a casualty and theft loss deduction on the Estate's return under the state law theory of trusts and marital ownership; Successfully represented a large Miami international airline in their contest of criminal allegations of bribery for failure to pay over airline federal excise taxes, resulting in not only a drop of charges, but a significant refund to the airline; Successfully settled many condominium and real estate lawsuits, through his employment of the "every commercial case, has a business solution" process. In his view, Libow believes that every commercial dispute can be solved by figuring out the right business solution; be it with adversaries or through interposing third parties into the deal; This is done by not only analyzing the legal rights at stake, but also by taking into account the potential business and tax solutions, where the client can and should end up the winner on their monetary investment in their counsel. Practice Areas: Federal, State and International Taxation; Tax Litigation; Corporate Law; Estate Planning; Probate; Mergers and Acquisitions; Telecommunications Law.Email: Allen H. Libow
Melissa Melzer (Associate) born New York, New York, September 12, 1977; admitted to bar, 2003, New York; 2005, Florida. Education: University of Florida (B.A., 1999); George Washington University (J.D., 2002). Melissa Melzer is a member of the firm's Transaction Team. Prior to joining Berger Singerman, Ms. Melzer was an associate with the law firm Libow & Shaheen where she focused her practice on real estate and estate planning. Previously before relocating to Florida, Ms. Melzer was with the New York law firm Martin, Clearwater & Bell, LLP where she concentrated her practice in general civil litigation. Practice Areas: Real Estate; Estate Planning.Email: Melissa Melzer
Daniel D. Mielnicki (Shareholder) born Jerusalem, Israel, June 5, 1948; admitted to bar, 1974, Maryland; 1978, New York; 1992, Florida. Education: New York University (B.A., 1970); National Law Center, George Washington University (J.D., 1974); New York University School of Law (LL.M. in Taxation, 1981). Daniel D. Mielnicki is a shareholder and a member of the firm's Transaction Team. Mr. Mielnicki concentrates his practice in estate and tax planning for high-net worth individuals, estate and trust administration, capital preservation and wealth transfer, drafting wills and trusts, and charitable tax planning. Mr. Mielnicki represents individuals in closely held business entities, foundations, and trusts and estates. He provides his clients with legal counsel and advice in the full range of matters relating to economic and personal concerns including closely held businesses, commercial and residential real estate holdings, art collections and philanthropy. Mr. Mielnicki has extensive experience in planning for the management and ultimate disposition in a tax efficient manner of his clients' intellectual property. He assists his clients in structuring new ventures, restructuring existing ventures with an emphasis on shifting appreciation potential to younger generations, and guiding them in the sale and liquidation of existing businesses. As a tax practitioner, Mr. Mielnicki also handles related wealth transfer tax controversy work with the government including tax litigation in the Federal Courts. He has extensive experience in the administration of complex trusts and estates, including assisting in post mortem tax planning. He has been involved in will contests and other estate and trust related litigations. In addition, he has handled family matters including preparation of prenuptial and postnuptial agreements. Mr. Mielnicki also regularly counsels individuals concerning charitable giving and advises private foundations and public charities on tax and general management issues. Significant Representations: Primary counsel in several complex and large estates involving intellectual properties; Primary counsel for estates involving litigation and sale of major art collection; Represented numerous high net-worth families in designing and implementing complex wealth preservation and transfer tax structures; Southeastern regional director of estate planning for Citibank Private Bank; General and Special Tax Counsel to major private foundation. Mr. Mielnicki was listed as a "Super Lawyer" in Florida Super Lawyers magazine, 2006 and 2007, and The Best Lawyers in America 2009. Member: Maryland State, New York State and American Bar Associations; The Florida Bar. Practice Areas: Individual Tax Planning; Personal Estate Planning; Wills; Trusts; Wealth Preservation; Probate Administration; Trust Administration; Estate Administration; International Tax Planning.Email: Daniel D. Mielnicki
Zelica Marie Grieve Quigley (Associate) born 1972; admitted to bar, 1997, Florida. Education: Nova Southeastern University (B.S. in Business Administration, 1994; J.D., cum laude, 1997).
Zelica Quigley is a member of the firm's Transaction Team. Prior to joining Berger Singerman, Ms. Quigley was Assistant Counsel for a privately held multi-billion dollar entity specializing in the real estate, telecommunications and financial industries. Ms. Quigley was responsible for real estate acquisitions, sales, leasing, financing, corporate and joint venture transactions for residential, multi-family, commercial and mixed-use projects. Additionally, Ms. Quigley administered and coordinated lot closings, reviewed title commitments and policies, resolved title and survey matters, and prepared and reviewed construction contracts. Prior to that, Ms. Quigley was Of Counsel at a private law firm representing real estate developers in residential, multi-family, commercial and mixed-use projects. Ms. Quigley was an integral part of the legal team which represented the fourth largest privately held homebuilder in the State of Florida in the sale of all of its assets in a transaction that was the largest sale of a private U.S. homebuilder. Ms. Quigley's experience also includes drafting homeowner's association documents.
She is the author of "Latera v. Isle at Mission Bay Homeowners Ass'n: The Homeowner's First Amendment Right to Receive Information," 20 Nova Law Review 531, 1995.
Ms. Quigley is the chairperson of the Discovery Key Elementary School Advisory Council.
Member: The Florida Bar.
Practice Areas: Real Estate; Commercial Real Estate.Email: Zelica Marie Grieve Quigley
William M. Shaheen (Shareholder) born Hinsdale, Illinois, September 13, 1969; admitted to bar, 1993, Florida; 2001, U.S. District Court, Southern District of Florida. Education: Bowling Green State University (B.S., Business Administration, magna cum laude, 1990); University of Illinois (J.D., 1993); University of Miami (LL.M., Taxation, 1994).
William M. Shaheen is a shareholder and a member of the firm's Transaction Team. He concentrates his practice on corporate law, mergers and acquisitions, taxation, tax-exempt organizations, estate planning, and business immigration. Mr. Shaheen has served as corporate and tax counsel to clients in multiple industries, including manufacturing, distribution, retail, entertainment, professional services, and real estate. Mr. Shaheen focuses his practice on closely-held businesses, involving both entity-level and individual-level planning including the structuring of new businesses, joint venture agreements, and purchase and sale transactions for both corporate law and income tax planning purposes. He consults with clients in structuring transactions inbound to and outbound from the U.S. Mr. Shaheen has significant experience in estate planning and advising clients on transfer tax planning, charitable contributions, asset protection planning, and other aspects of the estate planning process. He works with U.S. and also non-U.S. residents in the course of their estate planning. For non-residents, he coordinates the necessary corporate structuring, immigration status, and estate work. His practice also includes selective U.S. immigration issues, where he has assisted clients with employment-based and investment-based visa petitions. Mr. Shaheen has published articles in Corporate Taxation, the Journal of Real Estate Taxation, the Journal of Tax-Exempt Organizations, The Florida Bar Continuing Legal Education manuals, and the Illinois Bar Journal. He has lectured on estate planning and on the income tax treatment of sales in condemnation.
Significant Representations
- Represented the principal officer of the allied travel division in one of the largest U.S. healthcare staffing acquisitions of 2006.
- Represented the principal officer in Europe of a multinational corporate services firm in structuring and implementing the buyout of the E.U. portion of the business.
- Redesigned the capital structure of a U.S. exporter classified as an Interest-Charge DISC for Federal income tax purposes as part of the tax and succession planning for the business.
- Served as tax counsel to a taxpayer in determining the Federal income tax treatment of expenses incurred to remediate real property contaminated by biological contaminants.
- Served as tax counsel to a multinational corporation's litigation of the constitutionality of the New Jersey corporate income tax provisions on transfer pricing.
Member: The Florida Bar.
Practice Areas: Bankruptcy; Immigration Law; Taxation; Estate Planning; Asset Protection.Email: William M. Shaheen
Lawrence B. Steinberg (Shareholder) born Winnipeg, Manitoba, November 25, 1952; admitted to bar, 1979, Manitoba; 1982, British Columbia; 1999, Florida. Education: University of Manitoba (B.A., 1973; LL.B., 1978); University of Western Ontario (M.B.A., 1975); Nova Southeastern University (J.D., summa cum laude, 1999). Lawrence B. Steinberg was born in Winnipeg, Canada, where he practiced law for 18 years. He obtained his Bachelors of Arts and Law Degree from the University of Manitoba and a Masters of Business Administration from the University of Western, Ontario. In Canada, Mr. Steinberg represented several prominent developers, tenants and lenders in a variety of real estate transactions. After relocating to South Florida, he received his Juris Doctor from Nova Southeastern University, summa cum laude. Mr. Steinberg is a shareholder and serves as the team manager for the Transaction Team. Mr. Steinberg's practice focuses on sophisticated commercial and residential real estate transactions, real estate syndications, commercial leasing, commercial lending and corporate and commercial transactions, including trademarks and entertainment law. Several of his clients are Canadian investors, entrepreneurs and business entities that require a superior level of service and understanding of trans-border issues. Mr. Steinberg is a past member of the Board of Trustees of Donna Klein Jewish Academy, one of the largest Jewish day schools in North America. He is a past board member of the Boards of B'nai Torah Congregation and Young Leadership Division of South Palm Beach Jewish Federation. He is a member of The Florida Bar and the American Bar Association. Member: Manitoba, British Columbia, American and Canadian Bar Associations; Law Society of Manitoba; The Florida Bar; Law Society of British Columbia; International Council of Shopping Centres (Manitoba Representative, Legal Sub-committee, 1985-1990). Transactions: Representative transactions include: Closing the purchase, syndication and sale of apartment projects in excess of $200 million + from 2003; Representing an Indian client in the purchase of a California nutriceutical company in a multi-million dollar transaction; Closing the purchase of a multi-tenant business park in Houston, Texas; Negotiating industrial warehouse leases in excess of a total of a million square feet; Negotiating the sale and purchase of several commercial buildings as part of 1031 Exchanges; Representing institutional and private lenders in primary and mezzanine financing transactions. Practice Areas: Commercial Transactions; Commercial Lending; Real Estate.Email: Lawrence B. Steinberg
OF COUNSEL
Michael R. Harris (Of Counsel) born Philadelphia, Pennsylvania, November 7, 1940; admitted to bar, 1965, Pennsylvania; 1973, Florida. Education: University of Pennsylvania (B.S., Econ., 1962); Harvard University (J.D., 1965); Villanova University (M.A., Pol. Sc., 1967); New York University (LL.M. in Taxation, 1971). Michael Harris is a member of the Firm's Transaction Team. Mr. Harris has over 40 years experience and concentrates his practice in income and estate tax matters, including estate planning and administration, and individual and corporate income tax planning. Additionally, he has extensive experience in representing closely held business entities, including the purchase and sale of businesses, and real estate transactions. He was an Adjunct Professor in the Villanova University Graduate Tax Program from 1982-1987, teaching courses relating to estate planning and estate administration. The South Florida Legal Guide named Mr. Harris one of the Top South Florida Lawyers in the areas of Estate Planning and Tax Law for 2007, 2008 and 2009. Member: Montgomery (Chairman, Section on Taxation, 1988-1989; Director, 1987-1992), Palm Beach County, Pennsylvania (Chairman, Estate Planning Subcommittee of Real Property and Probate Section, 1994-1995) and American Bar Associations; The Florida Bar. Practice Areas: Estate Planning; Estate Administration; Income Tax; Tax Planning; Business Law.
Marian Pearlman Nease (Of Counsel) born New York, N.Y., May 20, 1940; admitted to bar, 1965, New York; 1970, District of Columbia; 1981, Florida. Education: Cornell University (A.B., 1961); University of Pennsylvania (LL.B., 1964). Marian Pearlman Nease specializes in elderly housing and health issues, long term care facilities (including regulatory, licensing and general corporate representation), elder law issues, probate. Additionally, Ms. Nease has extensive experience in complex commercial real estate transaction work, including loan closings and the issuance of title insurance policies, as well as the planning and development of a 360 residential unit continuing care health community. Ms. Nease serves as the Legislative Director of the Retirement Housing Council and has represented the Council before the Florida Department of Financial Services in connection with legislative and regulatory matters involving Ch. 651, the continuing care community licensing statute. Ms. Nease is a past Chairman and attorney member of the Continuing Care Advisory Council of the Florida Department of Insurance; a past Public Member and member of the Executive Committee of the Continuing Care Accreditation Commission in Washington, D.C.; Past President and current Director of the Retirement Housing Council; past Member of the Legal Committee for the American Association of Homes for the Aging; past President and director of the Mae Volen Senior Center in Boca Raton; former Chairman of the Boca Raton Housing Authority; current Director and Secretary of Hospice by the Sea; and a former Director of Regent Bank in Ft. Lauderdale and Banyan Bank in Boca Raton. Ms. Nease served as a Commissioner on the Federal Mine Safety and Health Review Commission, and has served as Special Counsel to the UMWA-BCOA Health and Retirement Funds. Ms. Nease was the National Treasurer and Finance Director of the McGovern Presidential campaign. Member: The Florida Bar; District of Columbia Bar. (Also at Fort Lauderdale Office). Practice Areas: Health Law; Probate; Real Estate.Email: Marian Pearlman Nease