We are working to expand the room block for the May 2–5, 2024, Tax Section Annual Meeting at Atlantis Paradise Island Bahamas. We will email the information as soon as it is available.

We started the weekend with the Directors' Committee meeting, reception, and dinner at Cala Bella Shingle Creek. We even had a special birthday celebration for our Florida Bar Program Administrator, Whitney Bledsoe.

Day 2 featured an excellent, all-day CLE, "Estate and Tax Planning With Closely Held Businesses," chaired by Dana Apfelbaum of Dean Mead. We appreciate each of the presenters and the guests who joined us in person and online. Chair Shawn P. Wolf's Welcome Reception featured a rendition of the Pan Galactic Gargle Blaster (the best drink in existence) from "The Hitchhiker's Guide to the Galaxy" and glass tumblers of the same theme. Finally, a group of section members and guests enjoyed a special Halloween Horror Nights R.I.P. tour at Universal Studios.

On Day 3, the section's committees and divisions met in the morning, followed by the Executive Council meeting and luncheon. That evening, we honored Michael D. Minton of Dean Mead as the 2023 Gerald T. Hart Outstanding Tax Attorney of the Year. Former Tax Section Chair Lauren Detzel emceed the dinner, which featured remarks by Prof. Dennis Calfee, Charles Egerton, Misty Minton, Chair Shawn P. Wolf, and Mr. Minton, and toasts from colleagues, family, and friends. Special thanks to reception sponsor MPI.

In Part 2, we will look at tax implications for elderly clients who are over the Medicaid asset limits.

Tax Section members free; non-section members register for only $75, which includes section membership. Course number 7667 is approved for 1 CLE and 1 certification credit each in Business Litigation, Elder Law, Health Law, and Tax Law. REGISTER

January 19, 2024: Virtual Directors’ Committee Meeting (in-person option at Bilzin Sumberg in Miami). Book rooms through the ITC room block. Details will be available soon.

March 7–9, 2024: Tax Section National Tax Moot Court Competition. Live at Stetson University College of Law. Details will be available soon.

May 2–5, 2024: Tax Section Annual Meeting at Atlantis, Bahamas (includes CLE). We are working to expand the room block, which already has sold out.

• Ullman Year in Review by Latisha Russell, Page 24
• Legislative Update for Farmers: Sales Tax Exempt Agriculture Materials by H. French Brown, IV and Dan McGinn, Page 26
• A Split Regarding Conservation Easements Leaves Questions in the 11th Circuit by J. Austin Alderman, Page 27
• Ten Things You Didn’t Know Were on the Tax Section’s Website by Patricia E. Carbone, Page 29

We would love to have volunteer coordinators for each chapter. Here are the ideas:

• Lunch & Learn. Meet for lunch with local female attorneys to introduce yourself and your practice. Some lunches will include a CLE component.
• Socials. Need a night off? Join your local chapter members at a cooking class, art class, or other fun activity to get to know each other in an informal setting.
• Book Club. Meet ladies from other WIT Chapters at the quarterly Zoom book club meeting! Each quarter, a new book will be selected based on recommendations and comments from book club members. 

If you’re interested in participating in (or leading) your local chapter, please email me (don't respond to this email) to be added to the list. I hope to see you soon!

Warm Regards,

Jeanette E. Moffa, Esq.,

Moffa, Sutton, & Donnini, P.A.

Office:   954-800-4138

Email:   JeanetteMoffa@MSDTaxLaw.com

• (7162) Carried Interest Estate Planning for Fund Principals and Private Equity
• (6849) Taxation of Business Deals and M&A Transactions
• (6217) Real Estate Tax Conference
• (6377) Essential Planning Now for the Clawback

• (7665) Cross-Border Divorces in a Post-Tax-Reform World
• (6591) Dead But Not Done: Post Mortem Planning
• (7661) FBAR Penalties After Bittner v. United States
• (7524) The Rights to IRS Appeals Under 7803 and Appeals' ADR Programs
• (7160) Corporate Transparency Act: Effective Date Nears But Questions Remain
• (7157) Navigating the Unpleasant Florida Tax Audit
• (7071) 2023 Heckerling Update

Volunteers needed for the U.S. Tax Court Pro Bono Calendar Call Program. The program is designed to have local tax practitioners volunteer their time to pro se taxpayers during calendar call sessions without entering their names as the attorneys of record. If you are interested in participating in the Calendar Call Program, please contact a Tax Section member listed below.

There are also opportunities to volunteer during "Settlement Days," held a few weeks prior to calendar call. During a "Settlement Day," pro bono practitioners work with a petitioner to try and resolve a case with representatives from the IRS Office of Appeals and IRS Chief Counsel. Neither opportunity requires you to file an appearance in Tax Court if you do not wish to represent the petitioner before the Court.

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