Marve Ann Alaimo
Marve Ann is a partner based in the Naples, Florida office who focuses her practice in estate planning and wealth preservation. She has nearly 20 years of experience in estate and charitable gift planning, probate and trust administration as well as estate and trust litigation and guardianship. Marve Ann focuses on conflict avoidance and cooperative problem solving as foundational elements of an estate plan, as family dynamics can often complicate an already stressful time.
She is a Florida Bar Board Certified Wills, Trusts and Estates lawyer and she has served as a Florida Supreme Court Certified Circuit Civil Mediator. In addition to representing private clients, Marve Ann has also represented local, regional and national charities, nonprofits, and both private and public universities in shepherding their charitable gifts.
Tae Kelley Bronner
MAILING ADDRESS: 10006 CROSS CREEK BLVD., PMB #428, TAMPA FLORIDA 33647
Tae Kelley Bronner earned her Bachelor of Arts degree from the University of Florida in 1991 and her Juris Doctor degree with honors from Stetson College of Law in 1994. She is the sole shareholder of the Tae Kelley Bronner, PL law firm located in north Tampa, Florida. She limits her practice to wills, trusts and estate planning and administration, guardianships, and litigation involving wills trusts, estates and guardianships.
Ms. Bronner previously practiced with a mid-sized and then a small law firm, but decided in 2005 to start her own solo law firm with the belief that she could provide more customized and personal service to her clients. It also gave her more flexibility, because in addition to the full time practice of law, she is a full time mother to her two daughters, ages 8 and 11, and wife to her husband, Eric, an executive with a power company based in Tampa, Florida.
She enjoys a family heritage of Florida lawyers spanning nearly a century, beginning with her great grandfather who moved his practice from New Mexico to Ft. Lauderdale in 1912, her grandfather who opened his practice in Ft. Lauderdale in 1941, her father, Rohan Kelley, who began practice with his father in 1965 and still practices there, and 2 younger brothers who practice in Ft. Lauderdale and St. Augustine, respectively. Family gatherings in this family understandably involve extensive discussions of esoteric legal issues.
Tae, like her father and her brothers, are active in the upper levels of the bar, where she presently serves as chairperson of the Probate Law and Procedure committee of the Real Property, Probate and Trust Law (RPPTL) section of The Florida Bar. This committee is comprised of more than 100 of the best and brightest lawyers in Florida who practice in this substantive area of the law and it is charged with reviewing, revising and writing the laws governing wills, inheritance, homestead and probate of estates in Florida courts. After writing and thorough study, the proposed laws are submitted by Ms. Bronner’s committee to the Florida Legislature for adoption. In this position, she follows her father, who chaired that committee between 1999 and 2001 (when Tae served as a vice chair).
She is one of the youngest lawyers who has ever served as chairperson of that committee but her extensive knowledge and experience in this area of the law and her outstanding reputation among her peers resulted in her appointment to this leadership position. In addition, she is immediate past Co-chair of the Membership Diversity committee of the RPPTL section of The Florida Bar, and in that capacity was recognized by the President of The Florida Bar for her efforts in encouraging and promoting minority participation in this area of the legal practice.
Tae was tasked by RPPTL section leadership in 2008 to develop and create a Fellowship program to identify, attract, train and develop future leadership for the section. In its first year, the program had over 100 applicants for 4 funded fellowship positions. She continues to serve as the Co-chair of the Fellowship committee and lead the program. In 2008, she was also appointed by the president of The Florida Bar as a member of The Florida Bar Probate Rules Committee. In 2009, she was recognized by the Chairperson of the RPPTL section as one of only two lawyers, of more than 10,000 who are members of the RPPTL section, as an "Up and Comer" in the leadership of that section. She also serves on the executive council of the RPPTL section.
Tae is an author of the following articles and a chapter of a practice manual published by The Florida Bar:
- Chapter 19 "Homestead and Exempt Personal Property" (principal author and co-author with her father, Rohan Kelley) of Practice Under Florida Probate Code (5th edition 2007) published by The Florida Bar.
- Homestead Made Easy, 1995 June and July/August issues of the Florida Bar Journal, (co-author with her father, Rohan Kelley).
She is presently working with her father as co-author on revisions to The Florida Bar Probate System, published by The Florida Bar, which is the definitive work on Florida probate practice and procedure. It is expected to be completed and republished in its 4th edition in 2009. In addition, Lexis-Nexis will publish and distribute this work as a computer program under the title "The Kelley Probate System."
In addition to writing professional articles and material to help other lawyers refine their practice and techniques in this area of the law, she also lectures to legal audiences. She has lectured on numerous topics under the sponsorship of The Florida Bar and the Florida Legal Education Association (FLEA) and various local bar associations and estate planning councils.
She is recognized as one of the state’s leading legal experts on the many faces of Florida homestead.
Suzanne Brown Walsh
As a member in the Firm’s Trusts and Estates Department, Suzanne Brown Walsh represents clients in the areas of estate and tax planning, particularly for families of children with special needs, elder law, estate and trust administration, trust modifications and trustee changes. Suzy is nationally known for her speaking and writing, including the Heckerling Institute on Estate Planning, and numerous regional organizations throughout the country. She has been interviewed for On the Media, PBS Newshour Weekend and Marketplace Money. She has been quoted in the New York Times, Time Magazine, Bloomberg BNA’s Electronic Commerce Law Report, The Chattanooga Times Free Press, The Kansas City Star and by NBC News, CBS News and Agence France-Presse. She has also taught Estate Planning and Taxation at the University of Connecticut Law School.
Suzy is a member of the Connecticut Bar and holds a B.S. degree from Boston University and a J.D. from Suffolk University Law School.
Since 2005, Suzy has served as one of Connecticut’s Commissioners on Uniform Laws. As such, she represents the state as a member of the Uniform Law Commission, a national organization which promotes statutory uniformity. She chaired the ULC’s drafting Committee on the Revised Uniform Fiduciary Access to Digital Assets Act and is currently a member of the Regulation of Virtual Currencies Act and Directed Trust Drafting Committees. She has served on the ULC’s Scope and Program Committee and drafting committees for the Uniform Adult Guardianship and Protective Proceedings Jurisdiction, Uniform Insurable Interests in Trusts, Uniform Premarital and Marital Agreements, Uniform Powers of Appointment and Trust Decanting Acts. In addition, Suzy chaired the drafting committee on Amendments to the Uniform Principal and Income Act (2008), as well as a study committee on Mental Health Advance Directives. She taught Estate Planning and Taxation at the University of Connecticut Law School.
Suzy is a past Chair of both the Connecticut Bar Association’s Estates and Probate and Elder Law Sections. She serves as a James W. Cooper Fellow of the Connecticut Bar Foundation. She is a Fellow of the American College of Trusts and Estates Counsel (ACTEC), and chairs its Digital Property Taskforce. She has also served on the Board of Directors of several community organizations, including PLAN of Connecticut, Inc., a nonprofit corporation providing low cost trust services to the families of the disabled. Before it was disbanded, Suzy served for years on the Connecticut Law Revision Commission’s Probate Advisory Committee.
Susan O. Cassidy, M.D., J.D.
Dr. Cassidy is a physician and an attorney with broad expertise in clinical care, cognitive issues, health law, conflict resolution, and business leadership. Her experience ranges from direct patient care to advocating change in national health care policies. She is uniquely qualified to assist physicians, hospitals, attorneys, wealth managers, patients and families with all types of health care issues.
CRITICALMD provides a broad range of services including:
- Cognitive Capacity Assessments
- Personalized Medical Planning
- Mediation and Arbitration
- Home Care and Assisted Living Evaluations
- Advocacy, Medical Resource and Referral Services
As the Medical Director for the NFL Player Benefits Plan, Dr. Cassidy had a key role in the design and execution of the NFL Player Neurocognitive Benefit. Since leaving the NFL Player Benefit Plan, Dr. Cassidy formed CRITICALMD to provide assistance to patients, families, elder and estate attorneys, and wealth management professionals.
Her clinical experience includes; private medical practice and Medical Director positions at IBM and at Aetna Health Plans. She had a lead role on Ford Motor Company’s Health Care Team in Ford’s bargaining with the UAW, serving on Michigan Blue Cross Blue Shield's Board of Directors. After Ford, she was a Senior Director and then Vice President at Sanofi-aventis Pharmaceuticals.
As CEO of a medical device company, Dr. Cassidy drafted legislation, The Breast Cancer Patient Equity Act, to mandate equity in Medicare coverage of prosthetics for women with breast cancer.
Dr. Cassidy is a Board Certified Internist who received her medical degree from Vanderbilt University Medical Center and her Juris Doctor degree from University of Connecticut School of Law. In addition to Board Certification in Internal Medicine, she completed a Psychiatry internship at Vanderbilt.
She is a faculty member teaching Public Health Law for the American College of Preventive Medicine. While serving as a coach for Georgetown Law School’s International Mediation Competition Team, she taught mediation as an Adjunct Professor at the George Washington University School of Law.
Dr. Cassidy is an experienced mediator. Representative matters include: Professional Privileges, Appropriateness of Care, Patient Family Issues, Professional Relationships and Conduct, Crisis Management, Ethical Considerations, End of Life Decision-making, and Adverse Events.
She is nationally recognized speaker and is known for her expertise and the passion she brings to a variety of medical and legal topics.
Tami Foley Conetta
Trust and Advisory Practice Executive, East Region
Tami is the Trust and Advisory Practice Executive for the East Region of Northern Trust and is responsible for the delivery of fiduciary services to private clients in Northern Trust offices in the Eastern United States. She joined Northern Trust in 2009 as a senior corporate attorney and trust counsel. Prior to joining Northern Trust, Tami was in private law practice for over 18 years and a partner at Ruden McClosky.
Tami is a Fellow of the American College of Trust and Estate Counsel (ACTEC). She was appointed to the ACTEC Fiduciary Litigation and State Laws Committees. Tami is also an active member of the Real Property, Probate and Trust Law (RPPTL) Section of The Florida Bar, serving as a member of the Section’s Executive Council and vice-chair of the Trust Law and Procedure Committee, as well as a member of other substantive committees. She is a former chair of the Florida Probate Rules Committee. Tami is a frequent lecturer for The Florida Bar and other professional associations. She is also the author of Chapter 10, Practice Under Florida Probate Code, seventh edition (2014).
Tami is a graduate of Furman University and received her law degree from the University of Florida, Levin College of Law (with honors).
Tami’s community involvement focuses on organizations that promote education, particularly early childhood.
Joan K. Crain
Senior Director and Wealth Strategist
BNY Mellon Wealth Management
As a senior director and national wealth strategist, Joan, CFP, CTFA, TEP, works closely with wealthy families and their advisors to provide comprehensive wealth planning. She specializes in family governance, philanthropic planning and tax and estate planning. With over 25 years of experience working with large multi-generational families, she is frequently invited to speak to client and professional groups such as the American Bar Association, the American Institute of CPAs and numerous estate planning councils throughout the United States. Her unique style is highly interactive, emphasizing real life examples and practical tools.
Joan is a frequently quoted fiduciary and family governance expert and author of articles in business publications, including most recently The Wall Street Journal, the New York Times, Trust & Estates magazine and Fortune. In addition, she serves on the Board of Directors of the Community Foundation of Broward and the Executive Committee of the Florida Bankers Trust Division.
Joan earned a master of business administration from Rollins College, a bachelor of education from Queens University and a bachelor of music from McGill University. She is a Certified Financial Planner® and has earned the designations of Certified Trust and Financial Advisor and Certified IRA Specialist from the American Bankers Association.
S. Stacy Eastland, JD
Goldman, Sachs & Co.
Stacy Eastland is Managing Director of Goldman Sachs & Company (Houston). Stacy joined the firm to expand the advisory team working with Private Wealth Management clients. He currently works with private clients and their own advisors with their strategic wealth management plans, combining a variety of income tax, estate planning and gifting techniques. Prior to joining Goldman Sachs in October 2000, Stacy was a senior partner with Baker Botts, L.L.P. in Houston, Texas. Stacy received his B.S. (with Honors) from Washington and Lee and his J.D. from The University of Texas (with Honors). Stacy's professional associations include: Member of the International Academy of Estate and Trust Law; Fellow of the American College of Trust and Estate Counsel (Regent for 1992/1998 term); Member of the American Bar Association (Supervisory Council Member of the Real Property, Probate and Trust Law Section from 1990-1998); Member of the Texas Bar Association (Texas Bar Foundation Fellow); Member of the Houston Bar Association (Houston Bar Foundation Fellow). Stacy is listed in Who's Who in America and The Best Lawyers in America (Woodward/White). He has also been listed in Town & Country and in Bloomberg Personal Finance as one of the top trust and estate lawyers in the U.S. Stacy was selected as one of the ten initial recipients of the Accredited Estate Planner® award of the Estate Planning Hall of Fame® (2004). He was recently named one of the "Top 100 Wealth Advisors" to ultra-high net worth individual clients in the United States by Citywealth magazine. Articles about Stacy’s estate planning ideas have also been featured in Forbes and Fortune magazines. Stacy is a prominent lecturer throughout the country.
Vicki Levy Eskin
Ms. Eskin began her legal career at the 9th Circuit State Attorneys office in Orange County and then served as an assistant Public Defender in the Orange County Public Defenders office for six years, at which time she entered into private practice as a sole practitioner under the name Vicki K. Levy, and then formed Levy & Associates, P.A. of Central Florida, where she is the principal owner. Ms. Eskin is a member of the Florida Bar, licensed to practice in several federal jurisdictions, and the Attorneys’ Title Insurance Fund. She is certified by the Florida Supreme Court as a Circuit Civil Mediator, County Court Mediator, and as an Appellate Mediator for the Fifth District Court of Appeal for Florida.
Vicki Levy Eskin is an active member and leader in the General Practice Solo Division of the American Bar Association, having served three consecutive years as the Chair for the National Solo and Small Firm Conference Chair. She is also active in the local community, having won the 2008 Seminole County Community Activist award from the Guardian ad Litem program and the 2011 Seminole County Bar Association Pro Bono award, and she serves on several advisory boards addressing the needs of children, the elderly, and those with mental health issues. She is married to Paul Eskin and together they have three children and five grandchildren.
Her hobbies are RV travel, writing, cooking, and playing with her grandchildren and dog.
- J.D., University of Florida Fredric G. Levin College of Law, 1990
- B.S., University of Alabama, 1976
- Supreme Court of the United States
- United States District Court, Middle District of Florida
- United States Court of Appeals for the Armed Forces
- Estate Planning, Wills and Trusts
- Elder Law
- Real Property
- Grandparent Rights
Alan S. Gassman
Gassman Law Associates, P.A.
Alan S. Gassman is a practicing lawyer and author based in Clearwater, Florida. Mr. Gassman is the founder of the firm Gassman Law Associates, P.A., which focuses on the representation of physicians, high net worth individuals, and business owners in estate planning, taxation, and business and personal asset structuring.
Mr. Gassman is the lead author on Bloomberg BNA's Estate Tax Planning and 2011 and 2012, The Annihilation of Wealth 2013, Florida Creditor Protection, The Florida Physician Advertising Handbook and The Florida Guide to Prescription, Controlled Substance and Pain Medicine Laws, among others.
Mr. Gassman is a frequent speaker for continuing education programs, and is a prolific author for publications such as Bloomberg BNA Tax & Accounting, Estates and Trusts Magazine, Estate Planning Magazine, The Florida Bar Journal and Leimberg Estate Planning Network (LISI). He is also a commentator for LISI and is a past President of the Pinellas County Estate Planning Counsel.
Mr. Gassman holds a law degree and a Masters of Law degree (LL.M.) in Taxation from the University of Florida, and a business degree from Rollins College. Mr. Gassman is board certified by the Florida Bar Association in Estate Planning and Trust Law, has the Accredited Estate Planner designation for the National Association of Estate Planners & Councils.
For more information, please visit www.gassmanlawassociates.com.
Jonathan E. Gopman
Jonathan E. Gopman is a partner in Akerman's Naples office and also spends substantial time in the Fort Lauderdale office. He is also the chair of the Trusts and Estates Practice. 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 an adjunct professor in taxation at Ave Maria Law School in Naples, Florida. 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. Jonathan is a member of the Board of Trustees of the Lee Memorial Health System Foundation. Jonathan is also a member of the University of Miami Citizens Board having previously served on its executive committee and is a past chairman of the Naples Chapter of the Citizens Board. Jonathan serves on the professional advisory committee of The Humane Society of Naples and on the Collier Advisory Council for the Children's Hospital of Southwest Florida. Jonathan is also on the Naples Advisory Board of the Cystic Fibrosis Foundation - Tampa Chapter. 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, numerous articles in well-known publications such as the New York Times, Bloomberg Magazine, Forbes Magazine, Wealth Manager Magazine and the Elite Traveler. In 2009, 2010, 2011 and 2012 Jonathan was selected for inclusion in The Best Lawyers in America® in the specialty of trusts and estates, he was selected as a Florida Super Lawyer for 2010, 2011 and 2012 and he was included in the Florida Trend Legal Elite for 2010 and 2011. 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. Jonathan is considered one of the leading experts in the world on asset protection planning.
Jonathan also serves on the professional advisory boards of Title Auction LLC, a Florida limited liability company, Peninsula Lifestyle Capital, PLLC, a Florida limited liability company, and Insightion, LLC, a South Carolina limited liability company, all privately held companies in various lines of business.
Jonathan is the originator of the idea for the statutory tenancy by the entireties trust (commonly referred to as a "STET," a termed he coined) that is set forth in § 3574(f) of Title 12 of Chapter 35 of the Delaware Statutes. This statute was enacted into law in Delaware in July of 2010 and became effective on August 1, 2010. Jonathan's articles, commentaries and presentations have also served as the impetus for changes to the trust laws of several states. In 2011 and 2012, Jonathan assisted the government of Nevis in revising its trust laws (including the Nevis Rule Against Perpetuities) set forth in the Nevis International Exempt Trust Ordinance by rewriting almost the entire Ordinance. He was the only attorney in the United States selected by the government of Nevis to work and consult on this project.
Award & Recognition
- The Best Lawyers in America 2010-2016, Listed in Florida for Trusts and Estates Law
- Super Lawyers Magazine 2010-2015, Listed in Florida for Estate Planning & Probate
- Florida Trend's Legal Elite 2011, 2014, Listed for Wills, Trusts & Estates
- Martindale-Hubbell, AV Rated
Publications: too numerous to list (see website link above for published work & lectures)
Jerome M. Hesch
Jerome M. Hesch serves as a tax and estate planning consultant for lawyers and estate planning professionals throughout the country and is Special Tax Counsel to Oshins & Associates in Las Vegas Nevada. He is the Director of the Notre Dame Tax and Estate Planning Institute, on the Tax Management Advisory Board, a Fellow of American College of Trusts and Estates Council and the American College of Tax Council, has published numerous articles, Tax Management Portfolios, and co-authored a law school casebook on Federal Income Taxation, now in its fourth edition. He has presented papers for the University of Miami Heckerling Institute on Estate Planning, the University of Southern California Tax Institute, the Southern Federal Tax Conference, and the New York University Institute on Federal Taxation, among others. He participated in several bar association projects, including the Drafting Committee for the Revised Uniform Partnership Act and preparing the ABA’s comments on the IRS’s proposed private annuity regulations. He received his BA and MBA degrees from the University of Michigan and a JD degree from the University of Buffalo Law School. He was with the Office of Chief Counsel, Internal Revenue Service, Washington, D.C. from 1970 to 1975, and was a full-time law professor from 1975 to 1994, teaching at the University of Miami School of Law and the Albany Law School, Union University. He is currently an adjunct professor of law, teaching courses at the Florida International University Law School, the Graduate Program in Estate Planning at the University of Miami, the On-Line LL.M. Program at the Boston University Law School and the Vanderbilt Law School. Having grown up in Buffalo, NY, he remains a Buffalo Bills fan.
Lester B. Law
Lester is a Director at Abbot Downing, a business of Wells Fargo Bank, N.A. Lester is board certified by the Florida Bar as a specialist in Wills, Trusts and Estates Law. He is currently co-vice chair of the ABA RPTE Section’s Income and Transfer Tax Group’s and recent past chair of the Florida Bar’s RPPTL Section’s IRA and Insurance Committee.
Lester has been published in BNA-Bloomberg, Estate Planning, Probate & Property, the Florida Bar Journal, and other similar publications; he has been quoted in the media, including the Wall Street Journal, Newsweek, and BNA-Bloomberg. He has presented twice at University of Miami’s Heckerling Institute on Estate Planning (once on Portability (2014) and the other on Income Tax Basis (2015)). He was recently an adjunct professor teaching Transfer Tax at the Ave Maria University School of Law in Naples, Florida.
Lester earned his undergraduate degree in accounting (honors) from Florida International University; his masters of science in taxation from the University of Miami; his juris doctor from The University of North Carolina at Chapel Hill; and his LLM (Tax) from the University of Florida (graduating at the top of his class). Lester, his wife, Janet, and son, Jordan, reside in Naples, Florida.
Dixon Miller practices in the areas of antitrust and international law, with a concentration in transactions involving German-speaking clients. He is fluent in German, including German legal terminology, and typically represents German-speaking clients. Dixon counsels foreign corporations involved in various aspects of establishing or maintaining a presence abroad. Because of his fluency in German, his representation of foreign clients in the U.S. has been broad, including work in commercial litigation, international tax and estate planning, real estate transactions, immigration and other areas. Dixon's representation of U.S. investors abroad has been primarily in the areas of agency and distributorship, joint venture, licensing and international tax planning.
Dixon is named in The Best Lawyers in America® in the area of Corporate Law.
- ABA Section of International Law and Practice, Technology Officer
- The Florida Bar, International Law Certification Committee, Chair, 2011-2012, 2014-2015
- German Bar Association, Extraordinary Member (not admitted to practice in Germany)
- J.D., Case Western Reserve University School of Law, 1976
- M. Ed., Bowling Green State University, 1973
- B.A., Wesleyan University, 1969
- State of Ohio
- State of Florida
- U.S. Court of Appeals for the Sixth Circuit
- U.S. District Court for the Southern District of Ohio
Honors & Awards
- The Best Lawyers in America®, Corporate Law
- Presenter, "Managing Cross Cultural Fires Between Asian Culture and Western Cultures," American bar Association Section of International Law Fall Meeting, Oct. 23, 2015
- Panelist, "The Proposed U.S. — EU Free Trade Agreement," London, U.K., October 2013
- Panelist, "Successful Strategies for Expanding Internationally," Columbus, Ohio, October 2013