Tag: Howard D. Rosen

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….

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.

Selecting an Offshore Jurisdiction for the APT

Howard Rosen, Esq. • January 1, 1993

Selecting the jurisdiction in which the Asset Protection Trust (“APT”) will be located is a very important step. Consideration must be given to a number of factors at that location.

Commonly Asked Questions About Asset Protection

Howard Rosen, Esq. • October 1, 1992

During the course of numerous asset protection consultations, we have found that some questions seem to be asked repeatedly. We thought it would prove useful to recount them here, with our responses, for everyone’s benefit.

Supreme Court Settles Retirement Plan Controversy

Howard Rosen, Esq. • September 1, 1992

The U.S. Supreme Court recently settled a conflict among the Circuit Courts regarding the question of whether a creditor can reach a debtor’s qualified retirement plan interests to satisfy his claim. InPatterson v. Shumate, a unanimous Court held that a participant’s interest in an ERISA qualified retirement plan is protected from the claims of his creditors in bankruptcy.