Publications

Asset Protection/Wealth Preservation


  • Program co-Chair and Speaker, “Florida Bar Tax Section Asset Protection Industry Leaders Present Key Tools, Technologies & Insights to Create a Successful Wealth Protection Plan”, (May 2014)
  • Authored “Pulling Up the Drawbridge,” Forbes Magazine (Vol. 149 No. 9 April 27, 1992)
  • Authored “Comparison of Jurisdictions,” The International Offshore & Financial Centers Handbook (1993)
  • Authored “Asset Protection: Planning a Larger Estate,” Miami Daily Business Review (November 18, 1993)
  • Authored “Why People Want Asset Protection Planning,” Offshore Investment Magazine (October 1994)
  • Authored “Financial Planning – The Key to a Secure Future,” Offshore Investment Magazine (November 1994)
  • Authored “International Estate Planning for Asset Protection,” The OFC Report 1994/95
  • Authored “Organization and Chaos: Estate Planning in the U.S.A.,” Offshore Investment Magazine (December 1994/January 1995)
  • Authored “Passing on the Family Business,” Offshore Investment Magazine (March 1995)
  • Authored “Controlling Property Through An Asset Protection Trust,” Personal Financial Planning (May/June 1995)
  • Authored “Special Trusts for Special Purposes,” Offshore Investment Magazine (June 1995)
  • Authored “International Strategies: Asset Protection Principle # 1 – Physical Protection,” Journal of Asset Protection (Nov. /Dec. 1995)
  • Authored “International Trust Drafters Beware U.S. Tax Considerations,” Offshore Investment Magazine (July/August 1996)
  • Authored “The Economic Protection of Assets: Asset Protection Principle # 2,” Journal of Asset Protection (Sept./October 1996)
  • Authored “Insurance for Hassle Free Estate Planning,” Offshore Investment Magazine (October 1996)
  • Authored “New Rules Define Foreign Trust,” Offshore Investment Magazine (November 1996)
  • Authored “Live Good Now – The Modern Estate Plan,” Offshore Investment Magazine (December 1996/January 1997)
  • Authored “Tax Protection: Asset Protection Principle # 3,” Journal of Asset Protection (Jan./Feb. 1997)
  • Authored “The Danger of Joint Tenancy for Married People,” Offshore Investment Magazine (February 1997)
  • Authored “Forming A Company,” Offshore Investment Magazine (March 1997)
  • Authored “The Protection Against Legal Liability: Asset Protection Principle # 4,” Journal of Asset Protection (Mar/Apr 1997)
  • Authored “Using a Foreign Trust Protector May Become More Popular,” The Florida Bar Tax Section Bulletin (April 1997)
  • Authored “Be Charitable with a Charitable Trust,” Offshore Investment Magazine (May 1997)
  • Authored “The Foreign Trust – The Doctors Best Friend,” Offshore Investment Magazine (June 1997)
  • Authored “The Offshore World’s Newest Market,” Offshore Investment Magazine (February 1998)
  • Authored “Beware!! Prime Bank Instrument Fraud,” Offshore Investment Magazine (May 1998)
  • Authored “In Using Offshore Trusts – It’s A Matter of Common Sense,” Offshore Investment Magazine (July/August 1998)
  • Authored “Commonly Asked Questions About Asset Protection Trusts,” Offshore Investment Magazine (September 1998)
  • Authored “New York Court Decision Impacts International Asset Protection Planning,” Journal of Asset Protection (Sept/Oct 1998)
  • Authored “Using the Foreign Private Foundation to Preserve International Assets,” Private Wealth Advisor (1999)
  • Authored “Employees – A Risk to Financial Wealth,” Offshore Investment Magazine (March 1999)
  • Authored “Using Florida Land Trusts to Protect Real Estate,” Offshore Investment Magazine (April 1999)
  • Authored “Choosing An Offshore Trustee,” Offshore Finance USA (May/June 1999)
  • Authored “Opportunity in the Offshore Financial World,” Offshore Investment Magazine (June 1999)
  • Authored “Go Offshore If You Want Privacy,” Offshore Investment Magazine (July/August 1999)
  • Authored “The United States Supreme Court Speaks on Asset Protection Planning,” Offshore Investment Magazine (September 1999)
  • Authored “Guidance from the Supreme Court on Asset Protection Planning – Grupo Mexicano de Desarrollo,” Journal of Asset Protection (Sept/Oct 1999)
  • Authored “As We Approach the New Millennium,” Offshore Investment Magazine (October 1999)
  • Authored “New York’s Court Decision Impacts International Asset Protection Planning,” Offshore Investment Magazine (June 2000)
  • Authored “Some Thoughts on Contempt of Court,” Offshore Investment Magazine (July/Aug. 2000)
  • Authored “The Largest Tax Haven in the World,” The OFC Report (2001)
  • Authored “Offshore Trusts – Handle with Care,” Shoreliner Magazine (Issue 5 – 2001)
  • Authored “International Harmonization Will Not Bring Local Harmony,” Offshore Investment (December 2000/January 2001)
  • Authored “Are Your Clients Prepared For a Financial Downturn,” Attorney CPA Update (January 2001)
  • Authored “A Professional’s Exposure to Money Laundering,” Offshore Investment Magazine (March 2001)
  • Authored “How to Make An Offshore Plan Work,” Offshore Investment Magazine (May 2001)
  • Authored “Choosing the Right Trustee,” Offshore Investment Magazine (June 2001)
  • Authored “Is This The World’s Top Place to Live?,” Offshore Investment Magazine (September 2001)
  • Authored “Asset Protection Close to Home,” Offshore Finance USA (Sept/Oct 2011)
  • Authored “Planning the Unthinkable,” Offshore Investment Magazine (October 2001)
  • Authored “Nine Major Misconceptions of Estate Planning,” Offshore Finance USA (Nov/Dec. 2001)
  • Authored “A Lasting Legacy,” Offshore Finance USA (Jan/Feb. 2002)
  • Authored “The Current Offshore Situation,” Offshore Investment Magazine (May 2002)
  • Authored “The Rise of the Multi-Family Office,” Offshore Investment Magazine (June 2002)
  • Authored “A Tactical Approach To Asset Protection,” Offshore Investment Magazine (July/August 2002)
  • Authored “Why Aren’t There More Buyers?,” Offshore Investment Magazine (September 2002)
  • Authored “A Criticism of the Gatekeepers’ Initiative,” Offshore Investment Magazine (October 2002)
  • Authored “Reaping an Unexpected Benefit,” Offshore Investment Magazine (November 2002)
  • Authored “Authored “The Food Police Are Dangerous to Your Health and Your Wealth,” Offshore Investment Magazine (July/Aug 2003)
  • Authored “The Impact of Current Developments Upon The International Financial Services Industry,” Offshore Investment Magazine (October 2003)
  • Authored “The World’s Changing Demographics,” Offshore Investment Magazine (November 2003)
  • Authored “Making a Play for APT Business,” Offshore Finance USA (Winter 2003)
  • Authored “Incentivizing Beneficiaries,” Offshore Investment Magazine (April 2004)
  • Co-authored “Why? The “Whys,” of Asset Protection,” Offshore Investment Magazine (June 2004)
  • Co-Authored “The Florida Supreme Court Finds No Liability for Aiding and Abetting a Fraudulent Transfer,” The Florida Bar Journal (June 2004)
  • Authored “It Takes Planning For Family Business Succession,” Offshore Investment Magazine (May 2005)
  • Co-authored “Understanding the Exposure of Assets to U.S. Estate and Gift Taxation,” Offshore Investment Magazine (June 2005)
  • Co-Authored “Tax Planning with Offshore Trusts After the Jobs Creation Act 2004,” Journal of International Taxation (September 2005)
  • Authored “There Are Ten Basic Rules to Managing Wealth,” Offshore Investment Magazine (October 2005)
  • Authored “Central and Eastern EU Real Estate is Looking Good,” Offshore Investment Magazine (February 2006)
  • Authored “Gold is Making Moves in Public and Private Sectors,” Offshore Investment Magazine (June 2006)
  • Authored “Rules of Engagement – What Advisors Need to Know About the Laws Governing Asset Protection Tug-of-Wars,” Trust & Estates Magazine (November 2006)
  • Authored “Asset Protection Planning: An European Growth Industry,” Offshore Investment Magazine (May 2007)
  • Co-Authored “Financial Planning Using The US Virgin Islands,” Journal of International Taxation (August 2007)
  • Authored “Leaving a Legacy of Wealth Takes Planning,” Offshore Investment Magazine (March 2008)
  • Authored “Asset Protection for High Net Worth Clients Needed Now More Than Ever,” (April 2008)
  • Tax Planning


  • Authored “U.S. Tax Incentives for Foreign Investors,” Offshore Investment Magazine (June 1994)
  • Authored “Dealing with Tax Treaties,” Offshore Investment Magazine (September 1995)
  • Authored “Money Laundering and U.S. Tax Law,” Offshore Investment Magazine (Dec. 1995/January 1996)
  • Authored “Taxpayer Bill of Rights 2: The Sequel,” Offshore Investment Magazine (September 1996)
  • Authored “The 1997 Tax Bill – the Party Continues,” Offshore Investment Magazine (September 1997)
  • Authored “New Form 3520 Raises the Ante on Foreign Trust Filing Requirements,” Offshore Investment Magazine (Dec 1997/Jan 1998)
  • Authored “Will the Internet Change the World’s Tax System?,” Offshore Investment Magazine (December 1998/January 1999)
  • Authored “Foreign Corporations from the U.S. Perspective and the Anti-Avoidance of Tax Regime,” Offshore Investment Magazine (May 1999)
  • Authored “The IRS Voluntary Compliance Initiative,” Offshore Investment Magazine (February 2003)
  • Authored “Split Dollar – Now on the IRS Radar Screen,” Offshore Investment Magazine (June 2003)
  • Authored “Hedge Fund Management fees – In The IRS Cross Hairs,” Offshore Investment Magazine (July 2004)
  • Authored “The Need For Tax Reform or Tax Replacement,” Florida Bar Journal (April 2005)
  • Authored “Supreme Court Rejects Governmental Tax Secrecy,” Offshore Investment Magazine (April 2005)
  • Authored “Buying U.S. Real Estate Requires Serious Tax Planning,” Offshore Investment Magazine (September 2005)
  • Authored “Kanter, Ballard & Lisle: An Important S. Ct. Case for Tax Practitioners,” Estate Planning Magazine (April 2006)
  • Authored “Panamanian Foundations Generate US Tax Consequences,” Offshore Investment Magazine (March 2007)
  • Insurance Planning


  • Authored “The Life Insurance Trust – A United States Overview,” Journal of International Trust and Corporate Planning (Vol. 3 No.1 1994)
  • Authored “The Miracle of Insurance and the Practicality of the Trust,” Offshore Investment Magazine (July/August 1994)
  • Authored “U.S. Tax Aspects of Offshore Life Insurance,” Offshore Investment Magazine (October 1995)
  • Authored “POA Trusts and Variable Insurance Contracts: The Kleinfeld Gambit,” Offshore Investment Magazine (May 1996)
  • Authored “Opting for the Foreign Variable Insurance Contract,” Journal of Asset Protection (Sept/Oct 1997)
  • Authored “Evaluating Insurance Companies and Their Products,” Offshore Investment Magazine (October 1997)
  • Authored “The Impact of the Final Regulations on Offshore Private Annuities,” Journal of Asset Protection (March/April 1998)
  • Authored “Life Assurance – The Basics,” Offshore Investment Magazine (October 1998)
  • Authored “Split-Dollar – A Technique to Finance Insurance and Tax Gain Advantage,” Offshore Investment Magazine (November 1999)
  • Authored “The Art of the Private Annuity Transaction,” Offshore Investment Magazine (April 2000)
  • Authored “Foreign Deferred Annuities in Trouble,” Offshore Finance USA (Mar./April 2001)
  • Authored “Use of Life Insurance in the United States,” Offshore Investment Magazine (June 2004)
  • Authored “Foreign Variable Insurance Contracts,” Offshore Investment Magazine (November 2006)
  • Authored “Life Insurance Requires Serious Life Decisions,” Offshore Investment Magazine (Dec. 2007/January 2008)
  • Investment/Business Planning


  • Authored “The Limited Liability Company – A New Entity for the Transaction of Business in the United States,” Journal of International Trust and Corporate Planning (Vol. 2 No. 1 1993)
  • Authored “Some Thoughts on Establishing U.S. Business Operations,” Offshore Investment Magazine (September 1994)
  • Authored “International Strategies: Using Foreign Corporations,” Journal of Asset Protection (Sept/Oct. 1995)
  • Authored “Diversification and Global Investing,” Offshore Investment Magazine (November 1995)
  • Authored “Private Banking,” Offshore Investment Magazine (February 1996)
  • Authored “The Way The World Will Be,” Offshore Investment Magazine (March 1996)
  • Authored “Taxes, Charity and Freedom,” Offshore Investment Magazine (June 1996)
  • Authored “Emergency Disaster Planning for International Business Entities,” Journal of Asset Protection (July/Aug. 1997)
  • Authored “Can Money Laundering Laws Survive the Age of Technology?,” Offshore Investment Magazine (October 1997)
  • Authored “Good Action Is Better Than A Good Excuse,” Offshore Investment Magazine (May 2000)
  • Authored “Will the OECD Rue the Day They Started All This?,” Offshore Investment Magazine (September 2000)
  • Authored “Crooked Accounting – an OECD Failure,” Offshore Investment Magazine (March 2002)
  • Authored “Limiting Liability with LLE,” OFC Report (2003)
  • Authored “Hedge Funds Are Still An Attractive Investment Vehicle,” Offshore Investment Magazine (November 2005)
  • Authored “Private Equity – Moving to the Mainstream,” Offshore Investment Magazine (July 2006)
  • Authored “Real Estate Investment is an International Business,” Offshore Investment Magazine (November 2006)
  • Authored “Government and Private Industry Must Work Together in the Financial Services Market,” Offshore Investment Magazine (December 2006)
  • Authored “Latin America: Increasing Opportunity & Increasing Risk,” Private Wealth Management (2007)
  • Authored “Water May Be More Valuable Than Oil For Long-Term Investing,” Offshore Investment Magazine (April 2007)
  • Authored “Building a Real Estate Portfolio – Understanding the Critical Factors,” Offshore Investment Magazine (September 2007)
  • Authored “Florida May Be In Your Business Future,” Offshore Investment Magazine (November 2007)
  • Authored “Subprime Raises Questions About Investment Managers,” Offshore Investment Magazine (February 2008)
  • Authored “Demographics and Investment – It’s All About People,” Offshore Investment Magazine (April 2009)
  • Miscellaneous


  • Authored “Ethics and Fraudulent Conveyance,” Offshore Investment Magazine (May 1994)
  • Authored “When Multi-Nationals Vote on Taxes,” Offshore Investment Magazine (April 2002)
  • Authored “Lawyers and Lawsuits – putting Chaos Theory Into Practice,” Offshore Investment Magazine (March 2003)
  • Authored “Trust – The Key Factor For A Long Term Relationship,” Offshore Investment Magazine (February 2004)
  • Authored “No Fraudulent Transfer Aiding and Abetting Liability in Florida – A Demonstration,” Offshore Investment Magazine (March 2004)
  • Authored “Who is Really Benefiting In Outsourcing Jobs,” Offshore Investment Magazine (May 2004)
  • Authored “Dealing with Family Disputes,” Offshore Investment Magazine (September 2004)
  • Authored “Dealing With Difficult Employees Requires Thought Before Action,” Offshore Investment Magazine (June 2005)
  • Co-Authored “Nailing the Lawyer For His Debtor-Client’s Sins,” Trust & Estates Magazine (Nov. 2005)
  • Authored “A Marital Agreement – The First Step to Saving Your Marriage,” Offshore Investment Magazine (December 2005)
  • Authored “Communicate Your Way To Better Relationships,” Offshore Investment Magazine (July 2007)