The international contract: knowing when, why, and how to “opt out” of the United Nations Convention on Contracts for the International Sale of Goods Allison E. Butler According to the U.S. International Trade Administration, Florida ranks ninth in the nation for exports. (1) Notably, two of the top countries of export destination from Florida–Mexico and […]
Category: Florida Bar Journal
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Sale of personal goodwill
Sale of personal goodwill – the executive’s parachute. Lampert, Daniel; Wells, Thomas O. The sale of personal goodwill is desirable by an executive because a) proceeds are generally taxable to the executive as long-term capital gains and not as ordinary income; b) funds are transferred directly from the buyer to the executive (and not through […]
Weighing your options: tax planning for incentive stock options Allison Rogers This article provides an overview of the income tax and AMT implications of exercising ISOs, and holding or disposing of stock acquired on exercise. Employee stock options are frequently part of the compensation packages corporations offer to employees. These options are either statutory (also […]
Crescent – did the Florida Supreme Court effectively repeal the documentary stamp tax on transfers of real estate? Stephen G. Vogelsang The Florida Supreme Court on May 19, 2005, issued a 7-0 decision in Crescent Miami Center, LLC v. Florida Department of Revenue, 903 So. 2d 913 (Fla. 2005), holding that a transfer of real […]
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Inactive members: H-O
Inactive members: H-O H Haar, Stanley Paul 561/447-4586 7511 London Ln Boca Raton 33433-4151 stan.haar@stanfordalumni.org HABBERT, Rebecca J 305/285-0885 3225 Aviation Ave Ste 101 Miami 33133-4741 rhabbert@southeasternfirt.com HABER, Jacqueline Cheryl 516/829-8604 12 Burbury Ln Great Neck NY 11023-1308 hbl1@aol.com HABIB, Perry Marc 516/963-5774 22 Strathmore Rd Great Nech NY 11023-1036 perry2rsq@aol.com HABIG, Linda M 914 […]
To serve.(Florida State Bar Association and Bar Foundation) The organized bar in Florida began in 1889 with a small group of lawyers. The Florida State Bar Association was formed in 1907 and continued until the summer of 1949 when the Supreme Court of Florida approved the formation of a “unified” or “integrated” bar with mandatory […]