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 Jonathan E. Gopman | Principal Download V-Card
Jonathan Gopman is a partner in the Naples, Florida office of Cummings & Lockwood LLC. Jonathan’s practice focuses on sophisticated wealth accumulation and preservation planning strategies for entrepreneurs. He assists entrepreneurs with their personal and business planning needs at all phases of the wealth accumulation and preservation cycle. In his practice Jonathan takes a four part approach to wealth preservation planning by assisting individuals in implementing sophisticated estate planning, tax deferral, tax-favored investment and asset protection structures. Jonathan’s personal practice emphasizes international wealth preservation planning. Jonathan has substantial experience in assisting high net worth families with international and domestic estate planning, implementing foreign trust structures, business planning and general tax planning. Jonathan is a commentator on asset protection planning matters for Leimberg Information Services, Inc. (“LISI”), a member of the legal advisory board of Commonwealth Trust Company in Wilmington, Delaware, and a member of the Society of Trust and Estate Practitioners (“STEP”). He is AV rated by Martindale Hubbell. He is also a member of the University of Miami Citizens Board and previously served on its executive committee. Jonathan is the co-author of the revised version of the BNA Tax Management Portfolio on Estate Tax Payments and Liabilities. Jonathan has been interviewed for, and quoted in, a number of articles published in well known publications such as Bloomberg Magazine, Forbes Magazine, Wealth Manager Magazine and Elite Traveler. In the December 2005 and 2007 issues of Worth Magazine Jonathan was recognized as one of the top one hundred estate planning attorneys in the country. In addition to his BNA Portfolio Jonathan has authored and co-authored numerous publications on estate planning, tax and wealth protection matters, including: • Co-Author, “Chames v. DeMayo – Waiver of Homestead Right,” Steve Leimberg’s Asset Protection Planning Newsletter # 124 (March 5 , 2008) • Co-Author, “PLRs 200729005, 200729007, 200729008, 200729009, 200729010, 200729011, 200729013, 200729014, 200729015, 200729016 – Grantor Treated as Owner of Entire Trust,” Steve Leimberg's Estate Planning Newsletter # 1157 (August 1, 2007) • Author, “UTC Section 505(b) - Pandora Opens The Box,” Wealth Strategies Journal, February 2007 • Co-Author, “In re Lawrence – Momma, I’m Coming Home,” Steve Leimberg’s Asset Protection Planning Newsletter • Co-Author, “UTC Section 505(b) - Withdrawal Rights May Expose Trust Assets to Beneficiaries’ Creditors,” Steve Leimberg’s Asset Protection Planning Newsletter • Author, “C.C.A. 200614006 - IRS Can Reach Out and Touch Spendthrift Interest,” Steve Leimberg’s Asset Protection Planning Newsletter • Contributing Author for Chapter 8, “Asset-Protection Planning,” in the book “Wealth Preservation for Physicians, Advanced Planning for Affluent Doctors,” by Prince, Rathbun & Bavelas, Wealth Management Press, 2006 • Co-Author, “Wealth Protection Planning Under the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005,” Vol. 30, No. 5, Sept.-Oct., Tax Management Estates, Gifts & Trust Journal 269 • Author, “Cuneo Court Honors Florida Homestead Exemption Even Though Used to Hinder, Delay, and Defraud Creditor,” Steve Leimberg’s Asset Protection Newsletter • Co-Author, “New Bankruptcy Act - What Planners Really Need to Know,” Steve Leimberg’s Asset Protection Newsletter • Co-Author, “Oklahoma’s Family Wealth Preservation Trust Act,” Leading Practitioner Commentary, Tax Management Estates, Gifts and Trusts Journal, Vol. 29, No. 6, November-December 2004 • Author, “Eulich Revisited - Asset Protection Through Foreign Trusts Alive and Well,” Steve Leimberg’s Asset Protection Newsletter • Author, “Coumbe - Sole Trustee - Sole Beneficiary Equals Trouble,” Steve Leimberg’s Asset Protection Newsletter • Author, “Callava v. Feinberg - Home Sweet Home,” Steve Leimberg’s Asset Protection Newsletter • Author, “Optimizing Asset Protection with QTIPs,” 15 Probate Practice Reporter 1 (June 2003) • Author, “Silver Estate,” Steve Leimberg’s Estate Planning Newsletter • Author, "(Almost) 10 Ideas to Consider When Drafting or Reviewing a QTIP Trust to Enhance Asset Protection Planning," Steve Leimberg’s Asset Protection Newsletter 27 • Co-Author, "The Florida Pseudo Self-Settled Trust," XXI Florida Bar Tax Section Bulletin 10 (March 2003) • Author, “An Evolving Universe: The Changing Tide of Wealth Protection,” House Calls Page 20 (Jan.-Feb. 2003) • Author, “The International Power Trust,” Outlook, Volume 4, No. 1, Winter 2002 • Author, “Foreign Trusts and §684,” Tax Management Estates, Gifts and Trusts Journal, Vol. 27, No. 307 November, 2002 • Co-Author, “PLR 200120007 Gives Boost to Estate Planning with Life Insurance,” Tax Management Estates, Gifts and Trusts Journal, Vol. 27, No. 257, September-October 2002 • Author, “IRS Issues Final Regulations Relating to Charitable Lead Trusts,” 3 Outlook 1 (Winter 2001) • Author, “Estate Planning with S Stock: the ‘Spreeze’ Transaction,” Tax Management Estates, Gifts and Trusts Journal, Vol. 27, No. 3, May-June, May 9, 2002 • Co-author, “Ruling on Assignment of Vested Remainder Interest May Have Reached Wrong Conclusion,” Tax Management Estates, Gifts and Trusts Journal, September-October 2001 • Co-author, “IRS Issues Final Regulations Relating to Charitable Lead Trusts,” Tax Management Estates, Gifts & Trusts Journal, Vol. 26, No. 2, March-April 2001 • Author, “IRS Issues Proposed Regulations Relating to Charitable Lead Trusts,” Tax Management’s Estates, Gifts and Trusts Journal, Vol. 25, No. 4, July-August, 2000 • Author, “Crummey, The Saga Continues,” Tax Management’s Estates, Gifts and Trusts Journal, Vol. 25, No. 4, July-August 2000 • Co-author, “No Good Deed Goes Unpunished: A Primer on Excise Tax Penalties on Foundations and Charitable Trusts,” 139 Trusts & Estates 5, May 2000 • Author, “The Formula CLAT, the Super Formula CLAT and the Turbo Formula CLAT: New Perspectives on Estate Planning with Charitable Lead Annuity Trusts Established at Death,” University of Miami School of Law, 34th Annual Phillip E. Heckerling Institute on Estate Planning," Special Session Materials • Co-author, “New Perspectives in Planning with Charitable Lead Annuity Trusts Established at Death - Part II,” 138 Trusts & Estates 34, July 1999 • Co-author, “New Perspectives in Planning with Testamentary Charitable Lead Annuity Trusts - Part I,” 138 Trusts & Estates 46, June 1999 • Co-author, “Impact of the Generation-Skipping Tax on Trusts Using Crummey Powers,” Estate Planning magazine, May 1999 • Author, “The Formula CLAT and the Super Formula CLAT: Estate Planning with Charitable Lead Annuity Trusts Established at Death - Part 2,” Vol. 23, No. 5, September-October 1999, Tax Management’s Estates, Gifts and Trusts Journal • Author, “The Formula CLAT and the Super Formula CLAT: Estate Planning with Charitable Lead Annuity Trusts Established at Death - Part 1,” Vol. 23, No. 4, July-August 1999, Tax Management’s Estates, Gifts and Trusts Journal • Author, “The Income Tax Consequences of an Irrevocable Life Insurance Trust,” Vol. 22, No. 5, Sept.-Oct., Tax Management’s Estates, Gifts & Trusts Journal 211 • Author, “Reducing the Tax Bite on Your IRA by Using a Charitable Remainder Trust,” Vol. III, No. 1, SunTrust IRA Update 1 (Spring 1997) • Co-author, “When Will IRS’ Invocation of the Reciprocal Trust Doctrine Be Upheld by the Courts?,” The Journal of Taxation, Vol. 85, No. 1, p. 1, July 1996 • Co-author, “Purchasing a Remainder Interest in a QTIP Trust: An Analysis of Olsten v. Commissioner,” Vol. 21, No. 3, May-June, Tax Management Estates, Gifts & Trust Journal 122 • Co-author, “Revenue Procedure 95-10: Establishes Classification Guidelines for Domestic and Foreign LLCs,” International Tax Journal, Vol. 22, No. 1, p. 43, Winter 1996, Tax Assessments Vol. 5, No. 1, p. 14, September 1995 • Co-author, “Grantor Trusts Offer Opportunity to Accomplish Tax Free Gift,” Trust & Estates, Vol. 134, No. 10, p. 58, October 1995, Tax Assessments Vol. 15, No. 1, p. 1, September 1995 • Co-author, “Planning Around Corporate Ownership of Life Insurance in a Closely Held Business,” The Will and the Way, Vol. 13, No. 2, p. 12, February 1994 • Co-author, “Ruling on Qualified Sub S Trusts Raises Potential Phantom Gain and Installment Problems,” The Journal of Taxation, Vol. 78, No. 5, May 1993 Jonathan has also made numerous presentations around the country on estate planning, tax and wealth protection planning matters, including: • “Advanced Asset Protection Strategies – Domestic & Foreign Asset Protection Trusts,” National Business Institute, April 23, 2008, Tampa, Florida • “Asset Protection Issues Under the New Florida Trust Code,” Northern Trust Attorney/CPA Roundtable Lunch, March 6, 2008, Fort Lauderdale, Florida • “Asset Protection Issues Under the New Florida Trust Code,” Northern Trust Attorney/CPA Roundtable Lunch, February 1, 2008, Weston, Florida • “Demystifying Asset Protection Vehicles,” National Business Institute, August 21, 2007, Tampa, Florida • “Demystifying Asset Protection Vehicles,” National Business Institute, August 20, 2007, Orlando, Florida • “The New Florida Trust Code - How It Affects Asset Protection Planning,” Lee County Estate Planning Council, March 27, 2007, Fort Myers, Florida • “The New Florida Trust Code - How It Affects Wealth Protection Planning,” Probate & Pumpernickel Workshop at JP Morgan, March 20, 2007, Naples, Florida • “An Attorney’s Guide to Asset Protection,” National Business Institute, January 25, 2007, Tampa, Florida • “Understanding Family Limited Partnerships in Florida as a Tool in Asset Protection,” National Business Institute, April 27, 2006, Orlando, Florida • “Understanding Family Limited Partnerships in Florida as a Tool in Asset Protection,” National Business Institute, April 26, 2006, Tampa, Florida • Panel Member for Discussion on Private Placement Life Insurance at IIR’s 4th Annual Event: Hedge Fund Investing Through Life Insurance and Annuities, February 27-28, 2006, Coconut Grove, Florida • “Recent Developments in Wealth Protection - Legislation & Case Law,” Lee County Estate Planning Council, January 31, 2006, Fort Myers, Florida • “Protect Your Client’s Assets: Bullet Proofing Techniques for Florida Attorneys,” National Business Institute, January 27, 2006, Orlando, Florida • “Protect Your Client’s Assets: Bullet Proofing Techniques for Florida Attorneys,” National Business Institute, January 24, 2006, Tampa, Florida • “Recent Developments in Wealth Protection Planning,” Northern Trust Roundtable, January 20, 2006, Weston, Florida • “Wealth Protection Planning,” Estate Planners Day, Keynote Speaker for Southeastern Wyoming Estate Planning Council’s Annual Seminar, October 21, 2005, Cheyenne, Wyoming • “Unraveling the Mystery of Asset Protection Vehicles in Florida,” National Business Institute Professional Education Seminar, May 6, 2005, Fort Myers, Florida • “Unraveling the Mystery of Asset Protection Vehicles in Florida,” National Business Institute Professional Education Seminar, May 4, 2005, Tampa, Florida • “Wealth Protection Planning for Physicians,” Florida Institute of Certified Public Accountants, Health Care Industry Conference, April 28, 2005, Orlando, Florida • “Integrating Sophisticated Foreign Wealth Protection Planning with Foreign Investment Platforms & Asset Management,” Professional Seminar Sponsored by Rochdale Offshore Investment Management, Evening Session, April 21, 2005, Naples, Florida • “Integrating Sophisticated Foreign Wealth Protection Planning with Foreign Investment Platforms & Asset Management,” Professional Seminar Sponsored by Rochdale Offshore Investment Management, Morning Session, April 21, 2005, Naples, Florida • “Sophisticated Domestic & International Wealth Protection Strategies,” CPE Workshop, September 22, 2004, Philadelphia, Pennsylvania • “Asset Protection Planning,” Presented at a Forum Entitled, “Providing Wealth Management Services to the Affluent,” Sponsored by Financial Advisor Magazine & Resource Network, Ltd., June 8, 2004, New York, New York • “Offshore Wealth Protection Planning,” Lee County Estate Planning Council, November 25, 2003, Fort Myers, Florida • “Wealth Protection Planning for the High Risk Business Professional,” HCAA/Polaris 2003 Fall Conference, November 11, 2003, San Diego, California • “Estate Planning with Charitable Lead Annuity Trusts,” Collier County Community Foundation, September 4, 2003, Naples, Florida • “Estate Planning with S Stock Just Changed: Introducing the Spreeze Transaction,” PrimeGlobal 2001 Summit, October 31, 2001, Boca Raton, Florida • “The Income Tax Consequences of Irrevocable Life Insurance Trusts, Including Foreign Tax Issues,” Asset Protection Planning Seminar presented by Prime Global, November 13, 2000, Fort Lauderdale, Florida • “Estate Planning with Charitable Lead Annuity Trusts,” Keynote Speaker, Akron Estate and Tax Planning Council’s annual seminar, “Sophisticated Estate Planing Strategies,” co-sponsored by the American Cancer Society, June 26, 2000 • “Crummey, The Saga Continues,” Keynote Speaker, Akron Estate and Tax Planning Council’s annual seminar, “Sophisticated Estate Planing Strategies,” co-sponsored by the American Cancer Society, June 26, 2000 • “New Perspectives in Planning with Testamentary Charitable Lead Annuity Trusts,” Keynote Speaker for Southern Nevada Estate Planning Council Meeting, May 15, 2000 • “Crummey, the Saga Continues,” Tax Management Advisory Board Meeting; New York, New York, March 16, 2000 • Workshop on “CRTs & CLTs,” University of Miami School of Law, 34th Annual Phillip E. Heckerling Institute on Estate Planning; Miami Beach, Florida, January 13, 2000 • “New Perspectives in Planning with Testamentary Charitable Lead Annuity Trusts,” 2000 Strategy on Estate Planning, presentation on behalf of The B’nai B’rith Foundation of the United States, Miami, Florida, February 17, 2000; Boca Raton, Florida, February 15, 2000 • “New Perspectives in Planning with Testamentary Charitable Lead Annuity Trusts,” Greater Miami Tax Institute, June 9, 1999 • “Strategic Estate and Tax Planning: Meeting the Challenges to Your Income and Estate,” presentation on behalf of The B’nai B’rith Foundation of the United States, Fort Lauderdale, FL, February 1999 • “The Formula CLAT and the Super Formula CLAT: Estate Planning with Charitable Lead Annuity Trusts Established at Death.” Strategic Estate & Tax Planning Professional Seminar, presentation on behalf of The B’nai B’rith Foundation of the United States, Palm Beach & Fort Lauderdale, FL, March 1998 • “The Jacqueline K. Onassis Estate Plan and Planning with Charitable Lead Annuity Trusts Established at Death.” Professional Advisory Committee, Jewish Community Foundation of South Palm Beach County, December 1997 • “Will and Trust Drafting, Part Deux-Drafting Power of Withdrawal (“Crummey”) Provisions,” Florida Bar Continuing Legal Education Committee and the Real Property, Probate and Trust Law Section, Miami and Tampa, September 1997 • “The Income Tax Consequences of Irrevocable Life Insurance Trusts.” Greater Miami Tax Institute, May 1997 • “Recent Developments with S Corporation Stock for Estate Planners.” Eckert Seamans Cherin & Mellot - Estate & Trust Department Luncheon Presentation, October 1996 • “Basic Estate Planning & Use of Life Insurance in Estate Planning.” Life Insurance Agents & Financial Planners at Allmerica Financial, Miami Lakes, Florida, November 1995 Jonathan received his Masters of Law in Estate Planning from The University of Miami School of Law, his Juris Doctorate with high honors from The Florida State University and his Bachelor of Arts in Political Science from the University of South Florida. He is admitted to practice law in Florida, North Carolina, the United States Tax Court and the United States District Court Western District of North Carolina.
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