Author Archive: Howard Rosen, Esq.

Are Retirement Plans Really Protected?

Howard Rosen, Esq. • February 1, 1994

In our September 1992 issue (AP NEWS, Vol. I, No.2) we reported that the U.S. Supreme Court, in Patterson v. Shumate, had resolved the national controversy regarding whether qualified retirement plan interests were reachable by creditors by its unanimous holding that such interests were protected.

The New Florida Exemption Laws

Howard Rosen, Esq. • September 1, 1993

On May 14, 1993, the Florida Legislature enacted (without the Governor’s signature) significant changes and added new provisions to Florida’s exemption laws. These changes become effective on October 1, 1993, although the effective date provision could have been more clearly drafted. In this issue, we will examine these new and changed provisions and see how you may be affected.

Real Estate Ownership in the United States

Howard Rosen, Esq. • June 1, 1993

Do you own real estate? Are you a shareholder in a closely-held corporation or a partner in a partnership that owns real estate? Are you a trustee of a trust that owns real estate? If you answered “yes” to any of these questions, you should read on….

Ethical Considerations in Asset Protection Planning

Howard Rosen, Esq. • May 17, 1993

Much has been written lately about asset protection planning (“APP”): offshore trusts, offshore trust jurisdictions, limited partnerships, and fraudulent transfers. The purpose of this article is to discuss the ethical considerations an attorney must address when rendering services in this expanding sub-specialty.

Environmental Liability in the 90’s

Howard Rosen, Esq. • April 15, 1993

As we move into the next century, the environmental liability outlook for American business is foreboding at best. Environmental regulation is mushrooming on federal, state and local levels, exposing us to enormous civil liability in the form of clean up costs, penalties, and third party claims, as well as potential criminal liability.

Florida Exemption Planning

Howard Rosen, Esq. • April 1, 1993

Exemptions are provided by the laws of each state in order to protect specified property interests from being reached by creditors and bankruptcy courts. Each state may adopt its own exemption laws, or may choose to adopt the federal bankruptcy exemptions, or may permit its residents their choice.