Michael S. Leone, CPA, JD, LLM (Tax)
Areas of Specialization
- Tax Compliance & Consulting
- International Tax
- Entrepreneurial Services
- Estate Planning
Mr. Leone has more than 40 years of experience in public accounting with national and large local CPA firms, with areas of concentration in tax and estate planning, income taxation of trusts and estates, and pre-immigration tax planning. He specializes in wealth transfer strategies, international tax consulting and reporting compliance, federal estate, gift and generation-skipping and income taxes issues, as well as assisting attorneys with drafting shareholder agreements, limited liability company operating agreements, purchase/sale of business agreements, wills and trust agreements, pre-nuptial and post-nuptial agreements, dissolution of marriage, property settlement agreements and personal injury structured settlement agreements.
Mr. Leone provides tax controversy representation before the Internal Revenue Service and the Florida Department of Revenue. He has lectured and published articles, including such topics as law firm trust accounting, comparative analysis of entity choices for doing business, partnership and shareholder agreements, estate planning for the terminally ill, U.S. estate and gift tax applicable to foreign individuals, and IRS distribution rules for qualified retirement plans.
He is an expert witness in Florida Uniform Principal and Income Act matters, as well as law office management consulting, concerning compensation for partnership/shareholder agreements and attorney trust accounting compliance.
Professional Affiliations & Community Involvement
- American Institute of Certified Public Accountants, Tax Section
- American Association of Attorney-Certified Public Accountants, Inc.
- Florida Institute of Certified Public Accountants
- The Florida Bar, Law Office Management Assistance Service Advisory Board, Probate and Trust Law
- Florida Association of Attorney CPA’s, Treasurer
- Palm Beach County Estate Planning Council, Member
- Palm Beach Tax Institute, Member
- University of Miami, Citizens Board
- Jewish Federation of Palm Beach County, Professional Advisory Committee
- American Committee for the Weizmann Institute of Science, Member-Palm Beach County Region Leadership Council
- Gold Coast Builders Association, Finance Committee
- Palm Beach Commission for Jewish Education, Budget /Finance Committee
- West Palm Beach Library Foundation, Treasurer
- University of Miami — BBA Accounting, JD, LLM (Tax)