Charles (Chuck) Rubin
Managing Partner

UNIVERSITY AND HIGHER EDUCATION

University of Chicago (1976-77)
Northwestern University (Bachelor of Arts - 1980)
University of Florida (Juris Doctor - with Honors - 1983)
University of Florida (Master of Laws in Taxation - 1984)

ADMITTED TO PRACTICE

State of Florida
United States Tax Court

GENERAL AREAS OF PRACTICE

Tax (U.S. & International)
Estate Planning (U.S. & International), Probate, and Asset Protection
Corporate & General Business Law
Charitable Planning & Exempt Organizations

BOOKS & PUBLICATIONS (NOT EXHAUSTIVE)

Rubin on Tax, a tax blog on developments relating to Federal and Florida tax, estate planning, probate, and business law (www.rubinontax.blogspot.com), 2005 - current
The FIRPTA Manual, A Guide to the Foreign Invest ment and Real Property Tax Act, Maxwell MacMillan (1991)
Florida Sales and Use Taxes on Boats - Compliance and Planning Manual, Florida Tax Publications (1995)
Bureau of National Affairs Income Tax Portfolio No. 912 on Foreign Investment in U.S. Real Property
Co-author, Bureau of National Affairs Income Tax Portfolio No. 89 on Private Foundation Self-Dealing Rules
Co-Author, Estate Freezing, in Estate and Personal Financial Planning," Callaghan & Company, 1988
CFC-FPHC Coordination - A Better Way, 36 University of Florida Law Review, No. 5, p. 1103, 1984
Backup Withholding on Payments of Interest by Banks and Savings and Loan Association to Nonresident Alien Individuals, 2 Journal of Bank Taxation, 1989
Structuring Foreign Investments in U.S. Real Property, Tax Ideas (1991) by Macmillan, Inc.
Proposed QDOT Regulations Provide No Relief On 2040 (b) Joint Property Circularity Problem, 18 Tax Management Estates, Gifts and Trusts Journal 127, July, 1993
The Lack of Marketability Discount in the 100 Percent Ownership Situation, Tax Notes, November, 1993
New Audit Guidelines in the IRS Manual Target FIRPTA Transactions, Journal of Taxation, March 1994
IRS To Ease Loss Carryover Restrictions, Practical U.S./Domestic Tax Strategies, Vol. 8, Number 11, November 2008
Tax Results of Settling Trust Litigation Involving QTIP Trusts, Estate Planning Journal (WG&L), January 2009
Expansion of Conduit Rules: Proposed Regulations Target Use of Disregarded Entities in Financing Arrangements, Practical U.S./International Tax Strategies, Vol 12, Number 20, January 2009
IRS Provides More Guidance on Unreported Offshore Income, Practical U.S./International Tax Strategies, Vol 13, Number 7, April 15, 2009
IRS Expatration Guidance is Helpful, but Also Overreaches, Tax Management International Journal, Vol. 39, No. 1, January 8, 2010 & The Florida Bar Tax Section Bulletin, Vo. XXVI, No. 7
Speaker, University of Miami Heckerling Institute on Estate Planning, January 2010
Regulations Shift Burden of Uncertain and Contested 2053 Claims and Expenses to Taxpayers, Journal of Taxation (WG&L), March 2010
Author of other articles on various tax subjects

PROFESSIONAL ACHIEVEMENTS

Florida Bar Board Certified in Taxation
'AV' legal ability and general recommendation ratings by Martindale-Hubbell (highest possible rating)
Included in Best Lawyers in America under Taxation
South Florida Legal Guide - Ranked in the List of Top Lawyers in South Florida (Business, Tax, & Estate Planning)
Included in Florida Trend Magazine's Legal Elite listing
Former Adjunct Professor, University of Miami School of Law Graduate Tax Program and Graduate Estate Planning Program
Admitted Member, Society of Trust & Estate Practitioners
Subject of Biographical Record in Who's Who in American Law and Chambers USA
Former Vice-Chairman, Florida Bar Foreign Tax Committee