Practice Areas

We have a tradition of excellence in representing individual and business clients in tax matters. Our tax practice is broad-based and encompasses federal, state, and local tax issues and disputes. We effectively represent clients on a wide variety of tax matters. We frequently receive referrals from accountants and other attorneys, and work closely with our referral sources in resolving our mutual client's tax problems and limit our representation to the matter at hand. Each of our attorneys has earned a Masters of Law (L.L.M.) in Taxation.

Our areas of tax practice include:

• Tax Controversy, including audits, appeals, and civil litigation
   
• Tax Collection Matters including dealing with Internal Revenue Service personnel, helping clients with liens, levies, seizures, and resolving collection matters through installment agreements and offers in compromise
   
• Tax Planning involving bankrupt and insolvent taxpayers
   
• Tax Planning involving advising clients regarding business and financial transactions
   
• Advising clients on issues related to administration and design of tax-qualified retirement plans, profit sharing plans, fringe benefit programs, and non-qualified deferred compensation arrangements
   
• Assisting clients with tax issues involving structuring and financing real property transactions
   
• Estate Planning, including advice and preparation of documents to implement estate plans involving wills, trusts, health care and financial durable powers of attorney, living wills, and charitable and non-charitable gifts
   
• Criminal Tax Litigation, including representing clients in administrative investigations as well as Internal Revenue Service civil audits that have the potential to be referred to the Criminal Investigation Division.
   

Clients can control the allocation of accumulated assets both before and after death through careful planning for the distribution of property to family members. We deal with the complex network of laws governing gifts, estates and trusts and we use that knowledge to help clients fulfill their short and long-term goals. Available areas of representation include:

• Simple and Complex Will Creation
• Establishment of Revocable, Irrevocable and Charitable Trusts
• Structure of Family Limited Partnerships
• Estate and Probate Administration.

For clients interested in maintaining management and control of their estate, while at the same time avoiding probate, protecting family members, ensuring their financial privacy, and obtaining peace of mind, we offer basic estate plans which include revocable living trusts, pour-over wills, powers of attorney for property management, advance health care directives, children's trusts, and community property agreements.

For clients interested in minimizing the impact of transfer taxes on their estate, we offer simple estate tax savings and asset protection strategies, such as credit shelter trusts and qualified terminal interest property (QTIP) trusts, to more sophisticated transfer tax savings and asset protection strategies, including the use of family limited partnerships, family limited liability companies, buy-sell agreements, qualified personal residence trusts, irrevocable life insurance trusts, dynasty trusts, and grantor retained income trusts, among others.

Asset protection planning involves techniques which have the effect of placing assets beyond the reach of unknown future creditors to the extent legally and ethically possible. Legitimate asset protection planning does not involve hiding assets, using secret agreements or making fraudulent transfers. Neither does it involve tax evasion or, necessarily, tax avoidance, although some asset protection plans can be combined with estate and gift tax planning to produce favorable tax results. Asset protection planning combines sophisticated and legitimate business planning and estate planning techniques.

Elder Law is a distinct legal field which concentrates on the legal, financial, social, and health care needs of one specific sector of society: the elderly. It is a law practice that is built on compassion, care, and concern for the older client. As we get older, many of us are faced with difficult and important decisions regarding our healthcare and our financial well-being. We can help you plan for both the present and the future through the use of wills, trusts, powers of attorney, living wills, and health care directives. Our lawyers are experienced dealing with Medicaid and health care planning, guardianships, and other concerns that are unique to the elderly. They can also assist with nursing home admissions that will cause the least amount of financial burden to the estate.

Our firm handles all aspects of Probate and Estate Administration for estates. Probate is the legal process by which a person's will is allowed by the Probate Court. The provisions of the will dictate how the individual's debts are paid and assets are distributed upon death. Estate Administration includes the probate process as well as non-probate transfers of the deceased's assets, such as life insurance, annuities, qualified plans, and trust assets and compliance with applicable estate tax requirements. We assist the personal representative of the estate in the gathering, valuation, accounting and distribution of the decedent's assets. We also prepare federal and state estate tax returns as well as the appropriate documents in orderto release liens on a decedent's real estate. It is our responsibility to assure that all steps are properly taken in order to carry out the decedent's intent in accordance with the law.

We represents new and established businesses and address the array of legal issues which they encounter daily. We help new entrepreneurs set up their companies, advising them about choice of entity (partnership, limited liability company, S or regular corporation) and about relations with investors, lenders, partners, suppliers, and customers. For growing and mature businesses, we handle tax matters, employment issues, contract disputes and litigation, acquisitions, and real estate matters.

Real Estate

Our firm performs real estate transactional work for a number of mortgage lenders, title companies, builders, real estate brokers, and private individuals throughout the country. We assist with the purchase and sale of real estate, including negotiating and drafting purchase agreements and other documents, ensuring good title, and closings. Experienced attorneys also assist our clients with the legal aspects of financing, re-financing, and foreclosures.

Our clients include in-state and out-of-state banks, property owners, developers, and mortgage lenders. In the course of our representation of these clients, the firm regularly handles matters encompassing:

• Real estate litigation
• Sales and acquisitions of real property and equity and debt interests
• Lender-borrower legal opinions
• Secondary market closings
• Title searches
• Title insurance
• Mortgage originations and other real estate finance vehicles
• Mortgage foreclosures
• Joint ventures and equity funds
• Equity and debt securitizations
• Property development and construction
• Brokerage and management arrangements
• Land use and zoning
• Real estate mediation.

Law Office of Daniel C. Perri
4 Eleventh Avenue
Suite 1
Shalimar, FL 32579
Telephone: (850) 651-3011
Facsimile: (850) 651-3306
Email: dperri@perrilawoffice.com