About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

61 Fla. B.J. 1 (1987)

handle is hein.barjournals/florbarj0061 and id is 1 raw text is: THE FLORIDA VOLUME LXI, NO. 1 JANUARY 1987 BAR JOUINAL Editorial Staff Publisher John F. Harkness, Jr. Editor Linda H. Yates Senior Associate Editor Cheryle M. Dodd Associate Editor Judson H. Orrick Advertising Director Patricia L. Fife Circulation Director Gail Grimes Staff Assistant Mary Ann Mayo Administrative Secretary Ellen Hendrix Art Production Judith Nable Communications Director Paul F. Hill Graphics Consultant David B. McMurtrey Officers of The Florida Bar President Joe Reiter, West Palm Beach President-elect Ray. Ferrero, Jr,. Ft. Lauderdale Executive Director John F. Harkness, Jr. Tallahassee Editorial Board Chairman Richard R. Roach, Jr., Lakeland; Vice Chairmen May L. Cail, North Miami, William N. Drake, Jr., St. Petersburg; William R. Among, Ft. Lauderdale; Everett P. Anderson, Tails- ..., ' , Tampa: Dean Bunch, Tallahassee: Beach; Susan G. Chopin, Palm ,iami; Philip Michael Cullen liI, Ft. Lauderdale; Judge J. Allison DeFoor I, Plantation Key; Joseph A. Eustace, Jr., Tampa; Robert W. G. Evans, Tallahassee; Jerry W. Garde, Panama City; Ira Richard Gershon;: St. Petersburg; Robert E. Gordon, Lake Worth; Cynthia L. Greene;Miami; Gall L. Hagel, Miami; Randall W. Hanna, Tallahassee; Tann H: Hunt, Tallahassee; Marlyne W. Kaplan, Hollywood; Marshall B. Kapp, Dayton; Hal K. Litchford, Orlando; John P. McAdams, Tampa; George CJ. Moore, West Palm Beach; Susan P. Motley, Ft. Lauderdale Marsha G. Rydberg; Tampa; Barrett Sanders, Miami; Paul L. San Giovanni, Orlando;Judge Steven G. Shutter, Ft. Lauderdale; William E. Sizemore, Tampa; Manuel Sdcias, Orlando; Courtney W. Stanton, Jacksonville; Patric M. Verrone, Ft. Myers; Ex Officio Joe Reter, West Palm. Beach: Ray Ferrero, Jr. Ft. Lauderdale Board Liaison Robert E. Pyle, Lake Alfred. . The Board of Governors First Circuit William H. Clark; Second Circuit Thomas M. Ervin, Jr., Steven J. Uhlfelder;Third Circuit Thomas W..Brown; Fourth Circuit Edward A. White, Rutledge R. Liles; Fifth Circuit Robert E. Austin; Jr.; Sixth Circuit James A. Baxter, Kenneth C. Deacon, Jr.; Seventh Circuit Horace Smith, Jr.: Eighth Circuit Robert O. Stripling, Jr.; Ninth CircuitDarryl M. Bloodworth, Chandler.R. Muller; Terth Circuit Robert E. Pyle; Eleventh Circuit Patricia. A. Seitz, Theodore. Klein, A. J. Barranco, Jr., Stephen N. Zack; Michael Nachwater, Alan. T. Dimond; Twelfth Circuit George A: Dietz. John R.. Blue; Thirteenth Circuit Ben H. Hil IIl Gary R.Trombley; .Fourteenth. Circuit Les.W. Burke; Fifteenth Circuit D. Culver Smith Ill, Arthur G. Wroble;SixteenthClrcuit Joe F. Miklas; Seventeenth Circuit .James Fox Miller, Roger H. Staley, Harry G. Carratt; Eighteenth Circuit Elting L, Storms; Nineteenth Circuit Ben L. Bryan, Jr.; Twentieth Circuit John A. Noland; Out-of-State Edwin Marger, Tom Benham; President YLS Orman L Kimbrough; President-elect YLS Belle E. Quiet. Published monthly except July/.August is .combined issue by The Florida Bar, 600 Apalachee.Parkway, Tallahassee 32301- 8226. Second class postage paid at the Pest Office in Tallahassee, Florida 32301-8226 and at additional mailing offices. The Florida Bar Journal (ISSN 0015-3915). Subscriptions: Florida Bar members .receive the Journal a% part of their annual dues payment. Nonmember subscriptions are $25 a year; $15 for law students, Single magazine copics, 12 months 0d or less, $2; older than 12 months, $S: September directory. issue $20 ($T0 to Bar members).. Single copy sales subject to 5% Florida sales tax. Advertising copy is carefully reviewed but publication herein does not necessarily imply endorsement of any product or service offered. Advertising rate card will be furnished upon request. Views and ronctuaionaexpressed in articles hirein arethose of the authors and not necessarily those.of the editorial staff, officials or Board of Governors of The Florida Bar, a 1987 The FloidaBar Postmaster: Send address changes to The Florida Bar Journal, Tallahassee, Florida 32301-8226. EDITORIAL OFFICES: TALLAHASSEE, FLORIDA 32301 0 TELEPHONE 904/222-5286 REPORTS 4 President's Page Joe Reiter 8 Executive Directions John F. Harkness, Jr. 41 Letters FEATURES 11 Tax Reform-Simple? Fair? Tax Section Chairman Thomas M. Donahoo introduces this special theme issue on the Tax Reform Act of 1986 13 An Overview of the Tax Reform Act of 1986 Samuel C. Ullman gives some of the background and implications of the new law that shifts the tax burden among the various segments of the economy... removes six million Americansfrom the tax roles and increases the burden on the middle class 19 1986 Tax Reform-How It Will Impact the Typical Florida Lawyer Edward Heilbronner and Seth Stopek analyze how Florida lawyers will have to adapt their own tax planning 25 Investing in Real Estate: Back to the Basics Charles H. Egerton, Paul M. Naponick and Stephen R. Looney discuss the confusing array of provisions that change the rules for real estate investors and their advisors LAW NOTES 33 Tax Law Notes by Peter T. Kirkwood The Tax Reform Act of 1986: Provisions Affecting Individual Taxpayers 37 General Practice by Melvyn B. Frumkes and Leslie J. Barnett The Tax Reform Act of 1986: Its Impact Upon Divorce and Separation 43 Labor Law by Clement L. Hyland and Laura A. Quigley Determination of Employee Status Right to Control Economic Reality-Is There a Difference? 47 Real Property, Probate & Trust Law by Stewart A. Marshall and Richard T. Hurt T.R.A. 1986: Effect on Income Shifts, Trusts, Estates and Gifts 51 Family Law by Lewis Kapner Are Discretionary Family Trusts Subject to Equitable Distribution? 55 Corporation, Banking & Business Law by Scott L. Baena Emerging Theories of Lender Liability 57 Criminal Law by Anthony J. Russo The Scope of Judicial Discretion in the Sentencing Process Under the Guidelines 61 Trial Lawyers' Forum by G. Donovan Conwell, Jr. The Admissibility of Evidence Produced by Computer 64 Economics for Lawyers by Betty Coyle Layberger Career Options in Your Long-Range Plan COVER Photography by David B. McMurtrey THE FLORIDA BAR JOURNAL/JANUARY 1987

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Short-term subscription options include 24 hours, 48 hours, or 1 week to HeinOnline.

Purchase Access

Already a HeinOnline Subscriber?

Log In

profiles profiles most