Profile

• History
• Awards
• Client Service Commitment
• Firm Leadership
• Our Offices

 

Michael S. Leone, CPA, JD, LLM (Tax)

 

Tax Director

561.689.7888
mleone@alpernfl.com

Areas of Specialization

Mr. Leone’s specific industry experience includes: assistance with technical analysis of federal estate and income taxes in connection with the administration of estate and trusts, 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 also provides assistance to law firms. He is an expert witness in Florida Uniform Principal and Income Act matters, as well as law office management consulting, concerning compensation for partners/shareholders, partnership/shareholder agreements and attorney trust accounting compliance.

Experience

Mr. Leone has over 30 years of experience in public accounting with national and large local CPA firms in the following areas: tax planning and compliance for corporations, partnerships, individuals and not-for-profit organizations; estate, gift and generation-skipping transfer taxation; income taxation of trusts and estates; pre-immigration tax planning for non-resident aliens and international taxation for both foreign investors doing business in the U.S. and Americans doing business outside the country.

Mr. Leone provides tax controversy representation before the Internal Revenue Service and the Florida Department of Revenue. Mr. Leone 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.

Professional Affiliations

• American Institute of Certified Public Accountants, Tax Section
• American Association of Attorney-Certified Public Accountants, Inc.
• Florida Institute of Certified Public Accountants, Estate Planning Conference Past Chair
• The Florida Bar, Law Office Management Assistance Service Advisory Board, Past Chair; Practice Management and Development Section, Past Chair; Tax Section; Real Property, Probate and Trust Law Section
• East Coast Estate Planning Council, President
• Palm Beach County Estate Planning Council, President
• Palm Beach County Estate Planning Council, Past President (2007-2008)
• East Coast Estate Planning Council, Past Vice President (2007-2008)
• Palm Beach Tax Institute, Past President

Community Involvement

• University of Miami, Citizens Board
• Jewish Federation of Palm Beach County, Professional Advisory Committee
• American Committee for the Weizmann Institute of Science, National Ambassador
• Palm Beach County Region Leadership Council, Member
• Gold Coast Builders Association, Finance Committee

Education

• University of Miami — B.B.A. in Accounting
• University of Miami — J.D. School of Law
• University of Miami — LL.M Taxation School of Law