MEMBERS OF FIRM
Richard B. Comiter (Senior Partner) born Brooklyn, New York; admitted to bar, 1981, Florida. Education: University of Florida (B.S.B.A., with honors, 1976; J.D., with honors, 1980; LL.M., 1981); Exeter University College of Law, England; Florida International University (M.S.M., in Tax Accounting, 1978). Phi Eta Sigma; Phi Kappa Phi; Beta Alpha Psi. Graduate Tax Advisor, University of Florida Law Review. Columnist on S Corporations (1989-1992), Columnist on Partnership State Law (1992-1998); Board of Contributing Editors and Advisors, Journal of Partnership Taxation (1989-1998). Certified Public Accountant, Florida, 1978. Elected to The Best Lawyers in America by Woodward & White, Inc. in the categories of Tax & Trusts and Estates; and is ranked as one of Florida's Leading Tax and Estate Planning Lawyers by the Chamber USA Guide. Elected to Florida Super Lawyers and listed in Who's Who Legal: USA -Corporate Tax. Listed in Florida Trend's Florida Legal Elite. Listed in the South Florida Legal Guide as a Top Attorney. Member: The Florida Bar (Past-Chair of Tax Section; Florida RUPA Steering and Drafting Committee, LLC Drafting Committee and RE-RULPA Drafting Committee; American Bar Association (Member, Tax Section); Florida Institute of Certified Public Accountants; Palm Beach-Martin County Estate Planning Council (Past-President); Palm Beach County Tax Institute (Past-President); American Association of Attorney-Certified Public Accountants (Florida Chapter, Regional Vice-President); Sports Lawyers Association; Real Estate Securities and Syndication Institute (Vice-President, Dade County Chapter). Fellow: American College of Trust and Estate Counsel (Member, Business Planning Committee). Past-Chairman, Professional Advisory Committee of the Foundation of the Jewish Federation of Palm Beach County. Past President, Jewish Community Center of the Greater Palm Beaches. (Board Certified Tax Lawyer, The Florida Bar Board of Legal Specialization and Education) (Also Of Counsel to Nelson & Associates, P.A., Aventura, Florida). Practice Areas: Federal Income and Estate Tax Planning; Business Transactions; Pass-Through Entities; Succession and Wealth Transfer Planning; Probate.Email: Richard B. Comiter
Michael S. Singer (Managing Partner) born Miami, Florida; admitted to bar, 1988, Florida. Education: Tulane University (B.A., 1984); University of Florida (J.D., 1987; LL.M., 1988). Author/Editor: "General Exemptions From Creditors," The Florida Bar, Asset Protection in Florida, Chapter 2; "Employment Agreements," American Health Lawyers Association Publication, Representing Physicians Handbook, Chapter 3; Author: "Trends in Risk Management of Asset Protection," March 2005; "How Safe is the Tenancy by the Entirety?"; "Licensure Issues in Going Bare" On Call Magazine, 2003; "Are Qualified Plans Exempt in Bankruptcy? Patterson and Its Aftermath," Journal of Asset Protection, appearing in three consecutive issues, July through November 1997, Volume 3, Numbers 1-3; "Can the Small Business Owner Survive Patterson," Journal of Asset Protection, Volume 5, Number 5, May/June 2000; "Asset Protection Strategies," On Call Magazine, October 1998. Co-Author: "Almost Everything You Want to Know About Saving for College," Estate Tax Planning Advisor, appearing in two consecutive issues, June - July 2002, Volume 1, Issues 5 and 6; "Fighting the Statute of Limitations-Is There Hope?" Florida Bar Journal Volume LXVI, Number 10, November 1992; "Can Physicians Protect their Assets?" On Call Magazine, December 1991; numerous columns, pamphlets, newsletter authorship credits in areas of Estate Planning. Editor and Author: American Health Law Association (upcoming); Chapter regarding Employment Agreements for Physicians. Member: Palm Beach County Medical Society Advisory Committee; Florida Board of Directors Diabetes Research Institute at the University of Miami; Jupiter/Tequesta Athletic Association Girls Softball Board. Member: The Florida Bar (Past Co-Chair, Tax Procedures Division, Tax Section; Member, Asset Preservation Committee, Real Property and Probate Law; Health Care); American Health Lawyers Association (Member: Physician Group; Medical Malpractice and Physician Practice Group Task Force). Practice Areas: Estate Planning; Asset Protection; Health Care; Probate; Tax Law; State Tax Controversies; Federal Tax Controversies; Corporate Law; Business Transactions.Email: Michael S. Singer
Alan H. Baseman (Partner) born Philadelphia, Pennsylvania; admitted to bar, 1981, Pennsylvania; 1982, New York; 1986, Florida. Education: Drexel University (B.S., 1976); New York Law School (J.D., 1980); Georgetown University Law Center (LL.M. in Taxation, 1981). Author: Chapter I:10, "Complete Corporate Liquidations," Matthew Bender's Federal Tax Service. Adjunct Professor: Tax Research, Corporate Tax, Florida Atlantic University, School of Accounting Graduate Tax Program, 2000-2001; Taxation of Estates, Gifts and Trusts, Nova Southeastern University School of Business and Entrepreneurship, 1994. Board of Directors, Miami Design Preservation League, Inc., 1986-1992; Board of Directors, 1988-1999 and Chairman, 1996-1998, South Florida Art Center, Inc.; Board of Directors, Plantation Athletic League, Inc., 1994-1997; PAC Executive Advisory Committee, Jewish Community Foundation of Broward County, 2000-2002; Board of Directors, ArtSouth, A Not for Profit Corporation, 2000-2003; Palm Beach Tax Institute (Officer and Member, Board of Directors, 2005-2009). Member: The Florida Bar. (Board Certified Wills, Trusts and Estates Lawyer, The Florida Bar Board of Legal Specialization and Education). Practice Areas: Business Transactions; Mergers and Acquisitions; Income and Estate Tax Planning; Probate.Email: Alan H. Baseman
Keith B. Braun born Detroit, Michigan; admitted to bar, 1984, Michigan; 1993, Florida. Education: Wayne State University (B.A., with high distinction, 1981); Jagiellonian University, Krakow, Poland; University of Pennsylvania (J.D., cum laude, 1984). Order of the Coif; Phi Delta Phi. Editor, University of Pennsylvania Law Review, 1982-1984. Editor, Guide to Charitable Giving, 1991. Co-Author: The Florida Intangibles Tax-Do I Really Have To Pay It? "New York State Bar Association's Trusts and Estates Law Section Newsletter, Fall, 1999 and Michigan Tax Lawyer, 3rd Quarter, 1999; "Protection of Retirement Benefits: In re Lucas," 70 Michigan Bar Journal 944 (1991). Listed: Who's Who in American Law; Who's Who in the Midwest; Strathmore's Who's Who; Global Directory of Who's Who; Continental Who's Who; Remington Registry. President, Palm Beach-Martin County Estate Planning Council, Inc., 1999-2000. Member: Palm Beach Subcommittee of the Probate Law Committee, Real Property, Probate and Trust Law Section of the Florida Bar, 1998-2000; Member, Trust Law Committee and Estate of Trust Tax Planning Committee, Real Property, Probate and Trust Law Section of the Florida Bar, 2009 -. Leadership Palm Beach County, Inc., Class of 1998. Member, Leadership Steering Committee, 1999, Chair 2007-2009, and Chair Emeritus 2009, Professional Advisory Committee, Planned Giving & Endowment Department, Jewish Federation of Palm Beach County, Florida. Member: The Florida Bar; State Bar of Michigan; American Bar Association; Palm Beach Estate Planning Council; Palm Beach Tax Institute. (Board Certified Wills, Trusts and Estates Lawyer, Florida Bar Board of Legal Specialization and Education). Practice Areas: Estate Planning; Probate; Trust Administration; Tax Exempt Organizations; Nonprofit Organizations; Post-Mortem Planning.Email: Keith B. Braun
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Mark Dedick (Associate) born Long Branch, New Jersey; admitted to bar, 1995, Florida; 1996, U.S. Tax Court and District of Columbia. Education: University of South Carolina (B.S.B.A., 1981; J.D., 1995); New York University (LL.M., 1996). Member: The Florida Bar; The District of Columbia Bar. (Board Certified Tax Lawyer, The Florida Bar Board of Legal Specialization and Education). Practice Areas: Taxation Law; Business Law; Nonprofit and Charitable Organizations.Email: Mark Dedick
Andrew Comiter (Associate) born Gainesville, Florida, 1980; admitted to bar, 2009, Florida. Education: University of Florida (B.S., 2003); Florida Atlantic University (MTAX, 2004); University of Florida College of Law (J.D., 2008) and University of Florida (LL.M., Taxation, 2009). Recipient, Estates & Trusts Certificate, University of Florida College, 2008. Florida Blue Key, 2007-2008. Member: The Florida Bar (Member, Sections on: Business Law, Tax Law and Real Property Probate & Trust Law).Email: Andrew Comiter
Lisa Z. Hauser (Associate) born Philadelphia, Pennsylvania, April 27, 1972; admitted to bar, 1995, Florida. Education: University of Florida (B.S., 1992; J.D., with honors, 1995; LL.M., 1996). Co-Author: "Almost Everything You Want to Know About Saving for College," Estate Tax Planning Advisor, appearing in two consecutive issues, June - July 2002, Volume 1, Issues 5 and 6; "Alternate Valuation: The Silver Lining to the Cloud Over the Market?" Florida Bar Journal, Vol. LXXIII, No. 3, Mar. 1999; "Estate Planning with Tenancy by the Entireties Property," Florida Bar Journal, Vol. LXXII, No. 7, July/Aug. 1998. Instructor, Continuing Education Program at Florida Atlantic University, Fall 2000. Member: Professional Advisory Committee and Young Leadership Division, Foundation of the Jewish Federation of Palm Beach County. Member: Palm Beach County Bar Association; The Florida Bar (Member, Tax; Real Property and Probate Law Sections); Florida Association of Women Lawyers; Palm Beach County Tax Institute. Practice Areas: Federal Income Tax; State Taxation; Estate Planning; Estate and Trust Administration; Probate; Guardianship Administration.Email: Lisa Z. Hauser
Mark Wisniewski (Associate) born Pittsfield, Massachusetts, January 13, 1964; admitted to bar, 1997, Florida; U.S. District Court, Southern District of Florida. Education: State University of New York College at Purchase (B.A., with honors, 1994); University of Miami School of Law (J.D., with honors, 1997; LL.M., Taxation, 2002). Member: The Florida Bar (Member, Tax Section). Practice Areas: Federal Income Tax; Estate Planning; Business Transactions; Asset Protection; Corporate Law; Partnership Law; Limited Liability Company Law.Email: Mark Wisniewski
Sasha Klein (Associate) born Baltimore, Maryland, 1980; admitted to bar, 2005, Florida; 2006, District of Columbia. Education: University of Florida College of Law (LL.M., Taxation, 2006); Vanderbilt University Law School (J.D., 2005); University of Florida (B.S.B.A., 2001). Recipient, Law and Business Certificate, Vanderbilt University Law School, 2005. Member: The Florida Bar (Member, Sections on: Tax; Real Property, Probate and Trust Law); District of Columbia Bar; American Bar Association (Member, Sections on: Tax; Real Property Trust and Estate Law); Palm Beach-Martin County Estate Planning Council.. Fellow: Real Property Trust and Estate Section of the American Bar Association. Practice Areas: Estate Planning; Trust Law; Federal Income Tax; Probate; Estate and Trust Administration; Nonprofit and Charitable Organizations; Corporate Law; Post-Mortem Planning; Tax Planning; Business Succession Planning; Asset Protection.
OF COUNSEL
Barry A. Nelson (Of Counsel) born Brooklyn, New York, January 28, 1954; admitted to bar, 1981, Florida. Education: State University of New York (B.S., magna cum laude, 1974; M.S., 1975); University of Miami (J.D., cum laude, 1981; LL.M., 1987). Certified Public Accountant, New York, 1977. Adjunct Professor: University of Miami School of Law Graduate Program in Taxation, 1998; University of Miami Graduate Department of Accounting, 1978-1995. Best Lawyers of America, 1999. Member: The Florida Bar; American Bar Association; Fellow, American College of Trust and Estate Counsel. (Board Certified Tax Lawyer and Wills, Trusts and Estates, The Florida Bar Board of Legal Specialization and Education) (Also Member, Nelson & Levine, P.A., Aventura). Practice Areas: Tax Law; Estate Planning; Probate; Corporate Law; Asset Protection; Business Transactions; Business Succession Planning.