2016 - 2017

Tax Section Membership Directory

~ Including ~ Directors’ Committee Members Executive Council Members and IRS/DOR Directories floridataxlawyers.org Dear Florida Bar Tax Section Member:

We are pleased to provide you with the annual Tax Section Membership Directory. The 2016-2017 Directory includes the following resources: • Internal Revenue Service Directory • Florida Department of Revenue Directory • Tax Section Officer/Division/Committee information • Contact information for Directors’ Committee • List of past Chairs • List of recipients of the Gerald T. Hart Outstanding Tax Attorney of the Year Award • List of recipients of the Marvin C. Gutter Outstanding Public Service Award. • Section By-Laws • Bar reimbursement policies • Tax Certification requirements • History of the Tax Section

Please take a moment to review the Directory for information about the Tax Section's sponsors. Their commitment to the Tax Section has enhanced the Section's ability to provide quality meetings and increase the value of your membership in the Section. These professionals from other disciplines are a compliment to the services we can provide to our clients. Other Section benefits and tools can be found on the Tax Section website at http://floridataxlawyers.org. On that website members can sign up for “listservs” which enable members to exchange useful information. The Directory, the Tax Section Bulletin, monthly e-news letter and the website provide current information on Section activities.

The Tax Section provides opportunities for all members to improve their professional practice. We sponsor and produce continuing legal education programming at the most advanced levels. Many of these CLE programs are free to members. In addition, with the assistance of the Tax Section’ Sponsors, we have created a series of local educational and networking opportunities to benefit our new (and not so new) tax lawyers hosted by the Tax Section sponsors.

The Section arranges for and participates in liaison meetings with the IRS and Florida Department of Revenue to foster direct communication and air issues of concern.

Carefully review the various committees that the Section has established. You are welcome to join and be active in any substantive law committees. Simply contact our Membership Recruitment Committee chairs Steve Hadjilogiou or Andrew Huber.

Make the most of your Tax Section membership at every opportunity. Become known as an expert by writing articles, participate in CLE presentations, attend our meetings, becoming active in our committees, and participate in our regulatory and legislative initiatives. Active participation in the Section will provide numerous opportunities to hone your practice skills and to build lifetime professional and personal friendships.

It is my honor to lead the Tax Section this year. I thank you for the opportunity to serve you and our profession. With your help and effort, the Tax Section will remain the catalyst for Florida tax lawyers to lead the nation in insight, innovation, and ingenuity.

I encourage all of our members to participate and be active in the Tax Section. It is time well spent!

William R. Lane, Jr., Chair 2016-2017

i Table of Contents

History of the Tax Section...... 1 Internal Revenue Service...... 12 United States Tax Court...... 17 United States Department of Justice Tax Division...... 17 Florida Department of Revenue...... 18 2016-2017 Directors’ Committee (Pictorial Directory)...... 22 2016-2017 Executive Council Members...... 26 Past Chairs of the Tax Section...... 33 The Gerald T. Hart Outstanding Tax Attorney of the Year Award...... 37 The Marvin C. Gutter Outstanding Public Service Award...... 40 Bylaws of the Tax Section...... 42 Florida Certification Plan...... 49 Standards for Certification of a Board Certified Tax Lawyer...... 50 Standing Board Section Budget Policies / Tax Section Reimbursement Policies...... 52 Amicus Curiae & Legislative Policies and Procedures - Standing Board Policies...... 54

Alphabetical Roster of Tax Section Members...... 56

Cross Reference: Geographical Roster of Tax Section Members...... 85 Out-of-State Members...... 92 Board Certified Tax Attorneys...... 94 Areas of Concentration...... 95

2016-2017 Directory Questionnaire...... 102

Do not refer a client directly to an attorney from this directory. The attorneys listed in this directory are listed as a service for the Section membership. This is not a lawyer referral service. The Florida Bar makes no representations, expressed or implied, regarding the quality of the legal services provided by the attorneys listed in this directory.

ii We are proud to support the Tax Section of the The Florida Bar

David Fritz 561.630.1477 wilmingtontrust.com

1iii History of the Tax Section

Dedication. 1950’s - The Decade of Inception. Though it has taken many years to assimilate the information The Tax Section of The Florida Bar is an outgrowth of the necessary to prepare this History of the Tax Section Report, Committee on Federal Taxation of The Florida Bar. The leaders recognition must be given to the two individuals who have had the of this standing committee of the Bar recognized that the rapidly greatest impact upon this product. Regrettably, recognition for both evolving field of tax law needed more specialized treatment. must be posthumous. The first of these individuals is Professor Beginning in September of 1950, the committee changed its name James Wershow (Chair of the Section 1967-68). Professor to the Tax Committee and adopted regional meetings and area chair Wershow, who inspired many students through his teachings at to encourage greater committee participation. the Institute of Food and Agricultural Sciences at the University Michel Emmanuel, (Chair 1954-55) recalls that the creation of Florida, first initiated the collection of materials utilized for this of the Section was a direct result of a meeting called by John Report in the mid-1970’s. David Richardson (Chair 1981-82) Donahoo in Jacksonville, September 23, 1950, which set off the deserves thanks for preserving Professor Wershow’s collection of evolutionary process noted above. This culminated in the formation materials. After long last, Jim, your project has been completed; of the Tax Section by a vote of the Board of Governors at the annual rest well. Bar convention in June of 1952. The Tax Committee formally The other individual who coerced, enticed, badgered..., ceased operations and reorganized itself as the Tax Section at an (however appropriately phrased) me into this project is the late organizational meeting held in Orlando on July 26, 1952. Gerald Hart who was taken from us tragically as he prepared to Hugh R. Dowling was named the first chair of the Section which serve his term as Chair following Ed Koren (Chair 1990-91). Jerry had a membership of 111. Membership dues were $5.00 annually truly understood the need to know one’s history in order to plot except for those that had 3 years or less experience as a member one’s course for the future so as to avoid the same mistakes and of the Bar, in which event it was reduced to $2.50 annually. The first not lose sight of one’s principles. His leadership and friendship Treasurer’s report (a copy of which is attached hereto as Schedule will be sorely missed. 1) reflected a profit of $361.45 based on $510.00 of membership dues paid. The Section consisted of 4 committees as follows: Rededication. Committee on Federal Income Tax - Lucius A. Buck, Chair. The History of the Section Report was updated for the third time Committee on Estate and Gift Taxes - Douglas D. Felix, Chair. in 2011 in time for the 60th Anniversary of the Section (2012). The update was rededicated in honor of Marvin Gutter (Chair 2000- Committee on State and Local Taxes - Ben C. Willis, Chair. 2001) who passed in the Winter of 2010 just weeks after meeting Committee on Public Relations - Michel G. Emmanuel, Chair. with me to discuss his many years of active participation in the Section. I can think of no one individual with whom I have had the The early issues facing the Section are still quite familiar, some pleasure of becoming acquainted over my many years with the 50 years later. The unauthorized practice of law (“UPL”) was the Tax Section, who has embodied the meaning, spirit, dedication, most controversial issue during the early years that pitted Certified insight, generosity, unselfishness and meaningful presence and Public Accountants against the Tax Bar. In this instance, the concern impact upon the Tax Section than Marvin Gutter. He was a leader, was over whether CPA’s should issue any tax advice or whether mentor, catalyst for change and statesman. He gave so unselfishly such advice was purely within the purview of the attorney. It is with to the profession as he did in his personal commitments to his great interest to witness how this issue of unauthorized practice of family and his community and made an everlasting impact upon law has continued to play a crucial role in the Section’s activities, us all. He will be dearly missed but the results of his efforts will pitting different professional organizations against the Tax Bar. live on with the Section. Always controversial, this issue certainly is representative of one of the cornerstones of the Section’s existence - the need to adequately protect and represent the consuming public. Michel Emmanuel also Introduction. shares with us that the modernization of Florida Statutes dealing As the Tax Section enters its seventh (7th) decade of service, it with probate and estate taxation was the other major focus of the is befitting that we once again take a retrospective look at our past Section during its early years. achievements and chart our course for the future. It is the goal of Another of the cornerstone issues upon which the Section has all who have participated in this project that this report be utilized developed is the further refinement of the level of expertise and for the following purposes: professionalism within the Bar, and raising the public awareness i) To recruit new members to the Tax Section; of the need for legal services from tax attorneys. The first concept of tax specialization arose quite early in the Section’s history. This, ii) To educate members as to the activities of the Section; and as with UPL, has evolved significantly over the years to the current iii) As a guide to the wealth of materials that have been collected certification program. from past chairs of the Section to be utilized for future decision The Section first published the Tax Section Bulletin during its making on issues of interest to the Section. first year of operation and held institutes for Section members I would like to relay special thanks: to all of the past chairs and the general Bar membership. In an effort to educate the of the Section that have taken time from their practice or active public, a speakers’ bureau was developed to address civic retirements to provide us with the information necessary to prepare groups and hold radio talk shows. The first major federal this Report; to the late Professor James Freeland for providing legislation to attract the Section’s interest was the Internal necessary background and “flavor” to many of the events described Revenue Code of 1954. hereinbelow; and to Bill Townsend for raising the bar (literally) for As the decade of the 50’s came to a close, the Section literary achievement by the Tax Section scribe. membership had increased to 150 members, and there were 10

1 committees and 3 special committees. The Executive Council (Chair 1958-59) tenure as a means to disseminate information to consisted of 17 members (3 officers and 14 at large). general practitioners. The Tax Section also took a proactive stance in sponsoring and 1960’s - The Decade of Service to the Bar. commenting on legislation at both the state and federal levels. It was during the 1960’s that the Section’s service to the Bar was State issues focused primarily on Florida’s apportionment statute, first brought into the spotlight. The Tax Section constituted the tax addressing ad valorem assessments and protecting and refining the lawyers of the Bar and they recognized their duty to represent the green belt legislation to preserve agricultural land; while the federal Bar. At the turn of the decade, under the leadership of Horace R. issues related to the continuing evolution of the 1954 Code. Drew, Jr. (Chair 1959-60) and George Ericksen (Chair 1960-61), In 1966-7 the Tax Section was chaired by Stephen T. Dean who, the Tax Section was able to secure federal tax exempt status under prior to relocating to Florida, as Chair of the Philadelphia Bar Tax Section 501(c)(3) for both The Florida Bar and the newly established Section presented its views on pending legislation to the appropriate Florida Bar Foundation. Horace Drew provides us with the following Committees of Congress. Steve Dean initiated the same program on materials: behalf of our Tax Section, and he presented its views in the course Subsequent to the creation of the present integrated Bar of appearances before the Senate Finance and House Ways and in 1948, The Florida Bar was ruled exempt by the Treasury Means Committees. Since then the House and Senate Committees Department as a Business League under Section 501(c)(6) as well as the Internal Revenue Service, have been receptive to of the Internal Revenue Code by ruling letter dated May 11, the expressed views of The Florida Bar Tax Section which, in that 1956. On February 10, 1956, The Florida Bar Foundation was sense, established an early presence at the national tax level. incorporated, and an application filed for exemption under It was also during the 1960’s that the Section began mixing Section 501(c)(3) as a charitable corporation. This application entertainment with meetings. Though its members had a heavy was denied by the Treasury by letter dated August 5, 1960, schedule of work meetings throughout the state, the Section’s on the ground that stated Foundation purposes “appear to membership also had travel weekends to Jamaica, the Bahamas, be clearly business league purposes”, subject to submission Mexico, Columbia, Puerto Rico, Costa Rica, etc. The Section of additional information. developed the personality and reputation within the Bar of being At this point, the Board of Governors called on the Tax hard working and dedicated individuals that had the ability to truly Section to obtain the Foundation tax exemption, and a Special enjoy themselves in the company of their fellow practitioners. Committee on Federal Tax Exemption of The Florida Bar Foundation was appointed on October 24, 1960 by George 1970’s - Growth and Reorganization. Ericksen, Tax Section Chair, comprised of Ralph Martin, William T. Stockton, Jr., Mr. Marshall Cassedy (ex officio) and The membership of the Tax Section exploded to nearly 1,500 me, as Chair. during the 1970’s. The Section leadership first responded to this growth by substantially increasing the membership of the Executive The Special Committee accepted the task and gave first Council. Joel Sharp, Chair (1976-77), implemented a thorough consideration to the fact that on the records of the Treasury advanced agenda presentation for all members of the Executive both The Florida Bar and the newly-established Foundation Council and practically doubled its size by involving a number of young were designated as “business leagues” for tax purposes. tax lawyers around the state who wanted to serve. A number of other After extensive analysis and research, and substantial chairs followed this approach and ultimately it was determined that revisions in Foundation Charter and By-Laws, the Special the Section’s organizational structure had to be decentralized to allow Committee prepared and filed separate Amended Applications even greater participation. It was believed that this would allow for a for Exemption based on (1) The Florida Bar as an official healthier Section, placing less emphasis on the Chair’s activities and arm and instrumentality of The Florida Supreme Court more upon the various members that made up the Executive Council. exempt under Section 170 of the Internal Revenue [Code] By the time the decade ended, under the leadership of Richard O. and (2) the Foundation as a non-profit charitable corporation Jacobs (Chair - 1978-79) the Section had been reorganized into six exempt under Section 501(c)(3) of the Internal Revenue (6) divisions and forty-five (45) committees. Code. Following a conference in Washington and the Due to the increased size of the Section’s membership and the submission of added data, these applications for exemption growing interest in the tax field, the Section’s CLE programs were were subsequently granted by the Treasury: The Foundation highly successful, thus greatly enhancing the financial solvency of by Exemption Ruling on June 12, 1962 and The Florida the Section. During this period, the Section reformatted its programs Bar by Exemption Ruling dated January 16, 1963. These with more emphasis towards current events and more frequent organizations have enjoyed this favorable tax status ever programs. The Section also pioneered the use of (i) traveling since those dates. programs to reach more practitioners, (ii) limited attendance The obvious point here is that The Florida Bar and The programs and (iii) the requirement that speakers provide complete Florida Bar Foundations should, in my opinion, be kept advised sentence outlines, thus giving the attendees useful resource by their tax attorneys, the Tax Section, to closely adhere to materials. As a result of the successes, the Florida Bar took a greater and follow the requirements of their respective exempt ruling interest in the revenues of the Tax Section. The Board of Governors representations and requirements, in order to retain their changed procedures regarding continuing legal education requiring respective exempt status. This is particularly true in the areas the Section to coordinate with the CLE Committee of the Bar. Also, of the standards of professionalism, and activities in lobbying all Sections of the Bar including the Tax Section were required to and politics prohibited by these statutes. I believe that the Tax forfeit a portion of their funds yearly to the Bar. This erosion of the Section has a specific and historic duty to do so. independence of the Section has, at times, strained the relationship between the Section and the Bar and makes for some rather The other major focus during the 1960’s was on educating interesting budgeting issues. general practitioners to identify tax issues and seek guidance from a “tax specialist”. The Section maintained institutes on a regular During the 1970’s, the Section was very active on State tax basis for the Bar and utilized the Tax Law Notes, a regular feature issues. Most important was the Section’s participation, at the of the Florida Bar Journal established during William O. E. Henry’s request of then Governor Askew, in rendering an opinion regarding

2 the constitutionality of the proposed corporate income tax law. The selecting the designation approach. It was the position of the Section Section opined that the constitutional prohibition against individual that, although the Designation Plan resulted in participation by a income tax would not be compromised by the passage of the broad segment of the Bar, it fell short of meeting its stated goal of corporate income tax law. It is widely considered that this opinion assisting members of the public in identifying true legal specialists from the Section was crucial to the passage of this controversial because the standards for designation were minimal, at best. legislation. As a result of the Section’s continuous outspoken criticism of the The Section introduced legislation and worked on the passage Designation Plan, then Florida Bar President Russell Troutman, at of many legislative initiatives dealing with the State of Florida estate the request of Joel Sharp (the Section’s liaison with the Board of tax and probate matters. It also prepared and filed briefs on State Governors), spoke at the meeting of the Executive Council in the tax cases that were of interest to the Section involving documentary summer of 1977. Mr. Troutman invited the Tax Section to draft a pilot stamp and estate tax issues. Needless to say, the Section was certification plan. He believed that a certification plan, if it would work extremely pro-active during the 70’s regarding legislation and in the practice of law at all, would be best suited for the practice of tax administration of Florida’s tax laws. law. He wanted the Tax Section to take a leadership role in helping the On the Federal level, the Section, with the approval of the Board Bar certify lawyers. He hoped that if certification proved successful in of Governors, continued to comment on behalf of the Florida Bar the field of tax law, it could be applied to other fields of law as well. on many technical aspects of proposed Federal tax legislation and Chair Sam Ullman (1977-78) appointed a special committee regulations. The Tax Section also took an active role in encouraging consisting of Charles Egerton (Chair 1980-81), Robert E. Muraro the Internal Revenue Service to make all letter rulings available for (Chair 1979-80), Joel Sharp, Richard Jacobs, Ken Anderson, Ben public inspection after deleting identifying details. Phipps, Hal Mullis, Alan Lindsay and himself to draft the proposed The Section’s continued involvement in the UPL area expanded plan. The Committee produced a proposed plan and committee to encompass concerns about the drafting of retirement plans and reports, explaining the intent of the various provisions, by late 1977. plan administration. The draft and the committee report were sent to all Tax A major focus of the Section from 1975 through 1980 was the Section members for review and comment. The comments were debate within The Florida Bar over legal specialization. In the early overwhelmingly in favor of adoption of a certification plan. Special 1970’s The Florida Bar determined to recognize specialization. After meetings of the Executive Council were held on this subject in late 1977 lengthy consideration of a number of options, the Bar elected to and early 1978. The draft plan was debated and ultimately adopted. institute a “Designation Plan” with relatively minimal standards for The Trial Lawyers Section, having heard about the Tax Section participation that were designed to involve as large a segment of draft, prepared a draft certification plan for trial lawyers. That draft The Florida Bar members as possible. However, the leadership of was based, in large part, on the Tax Section draft. the Tax Section believed that The Florida Bar had made a mistake in

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3 The Tax Section plan, along with the Trial Lawyers Section plan, winter paradises in the Caribbean. The Section took on more of a was submitted to the Board of Governors of the Bar in early 1978. business-like approach, having periodic Executive Council meetings Mr. Sharp was a member of the Board of Governors at the time three or four times a year and also various tax institutes or seminars. (the first Section Chair to serve thereon) and was instrumental in At the suggestion of David Richardson (Chair 1981-82) the Section explaining the plan to the Board of Governors. Mr. Ullman and Mr. initiated its first annual meeting in May, 1979 which was used as Egerton appeared before the Board of Governors on a number of a springboard for the Chair-elect to outline his programs for the occasions to urge adoption of the plan. Other Section members ensuing year prior to the Bar’s annual meeting. Also, during the 70’s lobbied members of the Board of Governors as well, arguing the first attempt to prepare a history of the Section was initiated by that a certification plan would do a more effective job of assisting James Wershow (Chair 1967-68), whose materials have played a members of the public in finding a true specialist. At the same time, great part in this report. it would provide an incentive to members of the Bar to enhance their professional skills through extensive continuing legal education and 1980’s - The Pinnacle and the Other Side other means in order to achieve recognition as a certified specialist. The size (up to 1,800 members at the beginning of the decade) The Tax Section plan and the Trial Lawyers Section plan were and stature of the Section continued to grow through the decade adopted by the Board of Governors in a very close vote, and later of the 80’s, achieving new heights after the Economic Recovery approved by the Florida Supreme Court. As a result of the tireless Tax Act of 1982 until the impact of the Tax Reform Act of 1986 was efforts of many people within the Section, taxation thus became one fully realized at the close of the decade. The Section’s prestige of the two original areas included in The Florida Bar Certification and influence appeared to have no limits during the 1980’s as its Plan. influence was felt not only in Tallahassee, on issues related to Florida The Section was not only in the forefront of the certification law, but also in Washington, D.C., where the Section achieved new movement, but continued to press its argument that the Designation levels of respect on national and international issues. Plan should be replaced by certification rather than allowing the two Federal tax legislation and regulations related thereto took the plans to co-exist. It was the position of the Section that the continued forefront during the decade of the 80’s. With the arrival of President existence of side-by-side certification and designation plans would Reagan’s administration and the Economic Recovery Tax Act of 1982, lead to confusion on the part of the public, especially after the United significant federal tax legislation became almost an annual event. The States Supreme Court effectively removed most of the limitations multitude of legislative changes made the Tax Section’s CLE programs on the advertisement of legal specialties. The Section’s position in most important as a means of keeping current. The size, frequency this regard was vindicated as designation has been phased out in and success of these programs grew tremendously, the results of favor of certification. which further bolstered the financial solvency of the Section. The culture of the Section matured tremendously during the During the 1980’s, the Section ventured into new substantive decade of the 70’s. With the increasing membership and the ever areas of federal tax law and had significant impact upon the closer scrutiny of the Bar, gone were the days of the exotic trips to resulting legislation and regulations. One of the Section’s proudest

Special Thanks to the Tax Section Sponsors

4 accomplishments during the 1980’s was its leadership in convincing Miami schools of law. The orientation sessions familiarized students Congress and the Treasury Department to reconsider their initial with the employment opportunities in tax areas of law, such as proposal as to the method of withholding tax on income derived by in private firms, the Florida Department of Revenue, the Internal nonresident aliens from United States real estate. Under the leadership Revenue Service and within the judiciary. The Section also began of Bob Hudson (Chair 1989-90), the Foreign Tax Committee initiated sponsoring annual scholarships at these programs. Mindful that and shepherded to a successful conclusion the withholding legislation graduate tax students were once juris doctor students, the Section under the Foreign Investment and Real Property Tax Act (FIRPTA). helped to foster an early interest in taxation by sponsoring annual Subsequently, the Section has consistently been in the forefront on scholarships at law schools in Florida. The Section also began various foreign tax matters and commenting on proposed regulations sponsoring an annual tax moot court competition. related thereto. The Section also began to co-sponsor an annual Institute on International Taxation in Miami, with the Florida Institute The Section expended a great deal of energy during the 1980’s on of Certified Public Accountants. increasing the professionalism of the Bar. The Tax Certification Program approved in 1982 became a model program for other Sections of the In other new substantive areas for the Section, the Agricultural Bar. The Section did not rest on its successes, however, after the Tax Committee of the Section chaired by Michael Minton, played certification program became effective. Since the program’s inception, a crucial role in identifying, researching, commenting upon and the Section has sponsored a certification review course, taught by resolving ambiguities under the depreciation schedules that were tax professors on an annual basis, and has endeavored to find new of great importance to Florida agriculture. Additionally, Richard ways to raise public awareness about the certification program. Joel Josepher and Marvin Gutter (Chair 2000-01) on behalf of the Section Sharp and Sam Ullman were appointed to serve on the original Board successfully obtained an I.R.S. ruling on the partnership tax status of the new Florida limited liability company. of Certification, Designation and Advertising, and Charlie Egerton, Al O’Neil (Chair 1975-76), Bob Hart, Ken Anderson, Professor James During these years of active involvement in federal legislation, Freeland, Hank Raattama (Chair 1983-84) and David Richardson were the Section held a number of meetings in Washington, D.C. appointed to the initial Tax Certification Committee. initiated by Ben Phipps (Chair 1985-86) during his tenure as Chair. These meetings gave ample opportunity for direct discussions In April, 1982, the Section awarded the first annual award to the with members of Congress, the administration, the Treasury lawyer making the greatest contribution to the practice of tax law Department, Judges of the Tax Court and Court of Claims, and in Florida. The first recipient of the award was Professor James other tax practitioners. These activities served to not only educate Freeland of the University of Florida College of Law, a nationally the Section members, but to raise the exposure and prestige of the recognized expert on tax law, a longtime member of the Section Section nationally. and renowned by many as the patriarch of the Tax Bar in Florida. A complete list of the recipients of this prestigious award is contained Among the many projects carried on in the Federal tax arena in the Tax Section membership directory. during the 80’s, the most ambitious project which utilized the greatest number of Section members was the “Tax Reform Act of 1986, Highlights Report and Practitioner’s Alert List” prepared by Division V, then headed by Bob Hudson and Jerry August. This publication followed the enactment of the Tax Reform Act of 1986, which became law in October, 1986, and was distributed before year-end to provide vital year-end assistance to tax practitioners on a variety of subject matters that this sweeping tax legislation impacted. Approximately 70 tax lawyers throughout the State participated in the preparation of this publication. On the State level, the Section met many new challenges. Under the leadership of Larry Gragg (Chair 1991-92), Jerry Hart (Chair 1991), Ben Phipps and Bob Pearce, the Section was instrumental in addressing issues ranging from changes in the Florida corporate income tax that would have adversely affected piggy-backing, attempts to tax subchapter S corporations and limited partnerships, and controversial new taxes such as the unitary tax and sales tax on services. The Section continued to appear in a number of Florida appellate cases, but during the 1980’s the focus was on state tax procedure. Early in the decade, the Section published the definitive treatise on Florida taxation, a concept which has now been adopted and carried forward by other publishing companies. The treatise has been frequently cited by the appellate courts. The Section was also instrumental in establishing the National Association of State Bar Tax Sections, with Larry Gragg serving as Vice-Chair of the Association. Finally, during this period, the Section forged a new relationship with the Florida Department of Revenue, opening better lines of communication, commenting on regulations and greatly easing the ability of members of the Section to deal with the Department. In striving to increase its membership and expand its exposure among new tax lawyers, the Tax Section increased its focus on future tax practitioners. The Section began sponsoring annual orientation programs for beginning graduate tax students at the masters programs at the University of Florida and the University of

5 In continuing its efforts on the UPL front, the Section issued an revolution, though obsolesence was now being measured in advisory opinion regarding non-lawyers involvement in the pension minutes and days rather than years. The Section also completed the and profit sharing plan areas. This issue found its way to the reorganization initiated in the late ‘80’s. Ed Koren (Chair 1990-91) Supreme Court of Florida which ultimately established parameters notes in his annual report that the principal goal was to restructure within which non-lawyers were to confine their activities regarding the activities of the Executive Council, to involve more of the full pension and profit sharing plans. council rather than have decisions made merely by the officers and directors. There was also a concerted effort to increase the activities Don Tescher (Chair 1984-85) reflects that the relationship of former Section Chairs in educational forums, committee studies between the Section and the Bar was a primary focal point and significant participation in council meetings. Of particular note during the mid-80’s. The Section was instrumental in forming the is the “Sam Ullman Annual Review of Tax Law”, which has become Council of Sections, an ad hoc group of substantive law Section institutionalized at the annual organizational meeting held each representatives, to deal with issues of common concern to the summer. Sections. From this initial beginning, the Council of Sections has grown in importance and represents a formidable political force By the time the Section celebrated its 40th anniversary in 1992, the within the Bar. Section membership had grown to greater than 1,900 members. Bob Panoff (Chair 1994-95) attributes this to the overthrow of “the politics Internally, the Section experienced much change as the decade of exclusion and began the process of converting to the politics of of the 80’s came to a close. Under the leadership of Ed Koren inclusion..... Everyone was welcome to participate. The Tax Section (Chair 1990-91) the Bylaws of the Section were re-drafted with started to become fun again.” By mid-decade, the Section, under specific sensitivity to gender neutral language. The Section also the leadership of Linda Hanna (Chair 1995-96) and Joel Bronstein entertained its first contested election with Les Barnett (Chair (Chair 1996-97), undertook two surveys of its members and many of 1988-89) outpacing challenger Bob Panoff. Bob Panoff (Chair its members attended a 2-day long range planning retreat entitled, 1994-95) ultimately prevailed in the second contested election of the “Tax 2000” to analyze the survey results and chart the course for the Section held in 1993. The Section leadership, having fully realized Section as it prepared to enter the new millennium. David Bowers the implications of the Tax Reform Act of 1986, initiated further (Chair 1999-2000) chaired this meeting, which set forth a number of restructuring of the Section to better address the ever evolving ideas for future projects that the Section has since undertaken. One needs of tax practitioners in Florida. of those new projects was the formation of the Young Tax Lawyers Committee established during Lauren Detzel’s year as Chair (1997- 1990’s - In Search of CyberTax.com. 98), to recruit nouveau tax lawyers to become actively involved in the During the decade of the ‘90’s, all aspects of the U.S. economy Tax Section and to develop a mentoring program whereby the elder experienced the intellectual technology revolution and the Tax statespersons of the Section could help introduce our new tax lawyers. Section endeavored to maintain itself on the cutting edge of this David Pratt shepherded this project through the approval process and served as the first Chair of this committee. Larry Gragg (Chair 1991-92) noted that the Section made a concerted effort during this decade to improve its relationship with the Board of Governors and reassert its position as the tax lawyers to the Florida Bar. The Section was instrumental in the formation of the ad hoc “Council of Sections” during 1991-92 fiscal year. Larry FloridaBarCLE notes that Ed Koren played a pivotal role in this process. Also during this decade the Tax Section provided service to the Bar during For the Bar. By the Bar. the Constitutional Revision Commission. The Section served as technical advisor to the Commission. As the decade closed, the Section once again fulfilled its role as tax advisors to the Florida Bar www.FloridaBar.org/CLE by the participation of Sam Ullman and Don Tescher as members to the Florida Bar’s committee on Multi-Disciplinary Practices and Ancillary Business. • Quality Speakers At the beginning of the decade, the Section endeavored to re-emphasize its involvement on State tax issues to complement the reputation of the Section on federal tax issues. An early effort • Online Registration undertaken to achieve this result was to establish a national level state tax conference, which was first co-sponsored in 1992 by the Section, the Florida Institute of Certified Public Accountants and the • Convenient Locations Florida Chapter of Tax Executive Institute. The Section’s leadership on State issues enjoyed great success throughout the decade, including such projects as: (i) the elimination of the limited liability • CLE Certification Credit company from Florida corporate income tax and subsequent rewrite of Chapter 608 of the Florida Statutes spearheaded by Richard Josepher; (ii) revisions to the Limited Liability Partnership Act and the • Audio CDs / Video DVDs Revised Uniform Partnership Act undertaken by Louis Conti (Chair 2001-02) and (iii) significant changes to the intangible tax and the use of non-Florida situs trusts. As the decade closed, the Section • Live Webcasts added an additional notch on its list of successes for State legislation with the enactment of the new elective share statute. Lauren Detzel and Don Tescher were actively involved in this process. • 24/7 Online CLE The Section continued its prowess in dealing with federal tax matters. It maintained its leadership role on international tax issues with Bob Hudson (Chair 1989-90) testifying (with the assistance of

6 Jason Warner (Chair 1992-93)) at the House and Ways Committee’s senior members. The minutes of the Section during the period of hearing on foreign investments in the U.S. In addition, the Section 1995-1998 also reached new literary heights (or depths, depending submitted comments on proposed regulations for the Uniform on who is critiquing), as Bill Townsend found a way to make the Capitalization Rules (§263A) prepared by Michael Minton and minutes of each meeting into an epic event. The following is a liberalization of subchapter S eligibility requirements proposed passage from the minutes of the 1997 organizational meeting: by Jerry August. One of the Section’s proudest moments during the decade, however, was its amicus curiae brief in the Estate of (with SINCERE apologies to Rudyard Kipling) Hubert case, prepared by Jerry August and Jack Freeland which By the banks of the great, gray green greasy St. Johns clarified deductibility of estate administration expenses. The same River, all set about with cypress trees, the aging Rock Python authors followed up on this issue by submitting comments on the curled up to begin his tale ...... proposed regulations promulgated by the IRS in 1998 as a result of the Estate of Hubert case. Ah, Best Beloved, he sibilantly said to the eager children of the tax law jungle, listen closely while I relate the story of During the decade of the ‘90’s, the Section’s Annual Tax Moot the organizational meeting of the Directors of the Tax Section Court (initiated in 1989) continued to grow in stature and now attracts for 1997-98. As the jungle babies nestled amongst themselves competition teams from 16 universities across the country. Susan to hear the senile old snake’s story, he hissed: “Bear in mind, Carlson, followed by Mitch Horowitz and Karen Keaton, pioneered O Best Beloved, ‘twas not I who first set down these events, this exciting new program for the Section. but rather the hairless mancub, Mowgli Mark. Thus, errors The defining issue for the Section through the decade of the and fabrications if there be any, are not, Best Beloved, to be ‘90’s has to have been the intellectual technology revolution and attributed to this poor old serpent.” its impact upon the legal profession. The Tax Section once again It came to pass, Jungle Juveniles, that the Queen of the showed its leadership in analyzing and educating its membership City of Orlando-wat, with its extravagant architecture now regarding these developing technologies, starting with CLE turning into waste amid the onslaught of the mice, resplendent courses regarding use of personal computers and the internet to in her jewels and jingles, summoned her courtiers to meet in developing a web page and tax chat rooms. Much of the Section’s council on the 3rd of July, 1997 at forty past the hour of three business is now done via the internet/e-mail, which has brought in the post meridian .... Section membership closer together with instantaneous dialog opportunities. Other than the need to censor Bill Townsend’s jokes In his hirsutely ingratiating manner, the Panoff, bearing from his handheld gizmo, the Section has proven very successful in a striking resemblance to King Louie of Disney fame, slyly bringing its membership, some reluctantly, into the new millennium. insinuating himself into the proceedings raised a half-full glass The impact of the technology revolution is yet to be fully realized in a toast to Queen Lauren of Detzel and the meeting began. but the Section membership has a much better grasp upon its Adjournment which must have come as a great relief to potential and its trappings as a result of the Section’s leadership on all, was announced at 5:25 p.m. It was noted that there could this issue. Leading by example, Joel Bronstein (Chair 1996-97), J. now be found in the room three dead red soldiers, two dead Bob Humphries (Chair 1998-99) and Marvin Gutter (Chair 2000-01) white ones and one zin soldier traded for a Mossad agent were three of the driving forces behind the Section’s leadership on later to be named. this issue. The social fabric of the Section continued to adapt to the changing 2000’s - Marvin’s Gardens. Section membership and maintained the character of the Section as a close knit group that truly enjoyed each other’s company. The Not so very long ago, it seemed to many that the importance Section welcomed with open arms its new members, the young tax of the Tax Lawyer was waning; with talk of Repeal of the “Death lawyers, while jealously trying to maintain active participation by its Tax” and adoption of a Federal Sales Tax or Value Added Tax. This

Tax Section Meeting Calendar

Fall Meeting Directors’ Committee Meeting October 13-15, 2016 March 2-5, 2017 The Vinoy, Saint Petersburg, FL Villagio Inn & Spa, Yountville, CA

Annual Meeting Organizational Meeting

May 4-6, 2017 June 30-July 4, 2017 Directors’ Meeting The Breakers, Palm Beach, FL Omni Amelia Island Plantation, Amelia Island, FL March 2-5, 2017 Villagio

7 ever-shifting tax landscape and uncertainty, however, proved that Another focus of the Section during the early years of this decade the need for, and relevancy of, Tax Lawyers was as strong as ever. was the issue of multidisciplinary practices. The Tax Section started As the Tax Section entered the new millennium, it endeavored to out with no members on the Florida Bar Committee on Ancillary evolve and seek out new opportunities while still maintaining its Business studying multidisciplinary practices, but the hard work core relationships and values. Old traditions, such as the annual of many, notably including Jerry Beer, as the Board of Governors organizational meeting at Amelia Island, the Sam Ullman Year in liaison, resulted in the appointment of Sam Ullman (Chair 1977- Review, and the Section’s National Moot Court Competition were 78) and Donald Tescher (Chair 1984-85) to this very important enthusiastically continued. Through this decade many of these new Committee. In 2002, the Section analyzed the recently adopted Bar initiatives and opportunities as well as the new Tax Lawyers that took Rule 4-5.7, covering Ancillary Business, and a lively presentation up the charge of the Section leadership were identified, cultivated was made on that Rule, to the edification of all, by Sam Ullman and nurtured by Marvin Gutter (Chair 2000-2001). (Chair 1977-78), Donald Tescher (Chair 1984-85), and Sherwin To begin the decade, in the 2000-01 year, the membership of the Simmons, at the 2002 Annual Meeting. This issue of ancillary Section exceeded 2000. While encouraging active participation from services was the primary focus during Rick Josepher’s term (Chair its senior members, the Tax Section continued to successfully recruit 2002-03) entitled “Let’s Get Universal” when the Section held a new Tax Lawyers. A notable example of the Section’s dedication unique educational program, “Insurance 2003 - The New Universe,” to bring in new Tax Lawyers and aid them in their professional including a presentation on the ethical obligations facing attorneys development was a Breakfast Workshop on “What Young Tax involved with selling life insurance products or providing ancillary Lawyers Should Know About the Practice of Tax Law and How to services. No doubt this will continue to be a high profile topic. Solve Office Problems” held in the 2003-04 year and led by Joel The Section renewed its emphasis on certification, taking Bronstein (Chair 1996-97), Jason Warner (Chair 1992-93) and the position that “certification is an obligation of our profession.” Marvin Gutter (Chair 2000-01). The success of this effort has now Significantly, in 2001, laptop testing was available for the first time spawned luncheons and receptions hosted periodically across the for those taking the certification exam. Additionally, CLE credits state to attract new Tax Lawyers. required for recertification were reduced from 150 to 125. Led by The Section also reached out to LL.M. students, inviting them Mitchell Horowitz (Chair 2005-06), Mark Holcomb (Chair 2006-07), to participate in the annual meetings and retreats, creating an David Burke, Rick Josepher (Chair 2002-03), Jim Davis and David opportunity to get to know each other that benefitted all involved. Pratt (Chair 2008-09), the Section encouraged more members to get Additionally, members of the Section were appointed to serve as certified, implementing a comprehensive certification review course. liaisons with each of the LL.M. programs in Florida, participating in The exam was restructured in response to the suggestions and annual tax practice and ethics workshops and creating a “tax hot recommendations made by Section members, in an effort to make line” to assist the students in their recruiting efforts. the exam more meaningful. The restructuring effort was headed by Guy Whitesman (Chair 2010-11), serving as co-chair of the Federal The New Tax Lawyers Committee was very active during this Tax Division and chair of the Tax Certification Committee of the decade, establishing several new satellite committees, organizing Board of Legal Specialization and Education of the Florida Bar. the above referenced breakfast, luncheons and outstanding CLE programs, creating fellowship and mentoring programs, and Looking outside its own boundaries, the Tax Section also organizing the above-referenced breakfast, lunch and happy hours promoted cooperation with the Florida Bar and other Sections. for new Tax Lawyers, just to name a few accomplishments. Special Notably, in 2004, the Section joined with the Health Law Section mention goes out to Peter Blatt and Hunter Brownlee, whose to sponsor a CLE Program titled “Representing the Physician - leadership on this front Marvin Gutter (Chair 2000-01) credits with 2004.” This is only one of many meaningful partnerships forged much of the growth at the beginning of the decade, and to Steve with other sections to determine how we can best achieve our Hadjilogiou, chair of the New Tax Lawyer Committee in 2008 and common goals. Other notable partnerships included a collaboration 2009, who, according to David Pratt (Chair 2008-2009), treated his with the Business Law and the Real Property, Probate and Trust position as a “second job.” Notably, the Committee partnered with Law (“RPPTL”) sections on the Florida Revised Uniform Limited the Young Lawyers Division to provide a CLE on Basic Tax Practice. Partnership Act Project and with the RPPTL and the Elder Law sections on the Ad Hoc Florida Uniform Trust Code Revision Committee. Greg Marks spearheaded the committee evaluating the Florida Revised Uniform Limited Partnership Act on the Section’s end, and was greatly aided by Lou Conti (Chair 2001-02), Richard Comiter (Chair 2003-04), Nick Lioce, Jim Barrett, Alan Baseman and Cristin Conley. Bill Lane represented the Section on the Ad Hoc Florida Uniform Trust Code Revision Committee. The Tax Section continued to partner with groups outside the Bar as well. The Section co-sponsored the International Tax Seminar and the Florida State Tax Conference with the FICPA . Thanks to the involvement of Bill Townsend (Chair 2004-05), the Section and Deloitte & Touche (as co-sponsors) launched a National, State and Local Tax Symposium, which has now become one of the most prestigious and well attended multi-state tax programs in the country. The Section also remained vigilant in legislative affairs. The Federal and State Tax Divisions stayed abreast of new legislation, regulations and rulings. The State Tax Division instituted a State of the Tax Law Address to the Florida Legislature, with the purpose of setting forth legislative initiatives to assist in administration of Florida’s tax laws and business regulations. The inaugural State of the Tax Law Committee was comprised of experts in the area of state taxation, including the three immediate past General

8 Counsels of the Department of Revenue and the inaugural address Revenue Services, Department of Revenue of the State of Florida, was delivered in 2000 by Marvin Gutter (Chair 2000-01), whose etc.) that has performed services on behalf of the Section and its influence continued to be felt throughout the decade through his hard work and dedication to the Section. This report offers important membership above and beyond the call of duty was retitled as recommendations for changes needed to ensure uniformity and the “Marvin C. Gutter Outstanding Public Service Award.” Prior to fairness in the administration of tax laws, many of which have been entering private practice, Marvin served as a trial attorney with the endorsed by the Florida Department of Revenue. Office of Chief Counsel, IRS. We were all richer and eternally grateful In addition to evaluating and making recommendations on state for having been a part of his time on this earth and our experience tax, Section members were active in commenting on proposed regulations at the federal level and participated in the annual IRS- in Marvin’s Gardens. Southeast Region Liaison Meeting in order to facilitate a dialogue with the IRS. In 2006, Marvin Gutter (Chair 2000-01) and Ted Conclusion. Brill coordinated the first liaison meeting since 2001 at the IRS headquarters office in Plantation, Florida, as part of the continuing What we have uncovered through our review of the various effort to maintain open dialogue with the IRS. The Federal Tax materials received is that the Tax Section, much like the three-legged Division prepared and filed comments, authored by Mike Lampert, Abe Smith and Jim Barrett, with the IRS in 2006, regarding proposed stool, derives its strength and purpose from three (3) basic tenets Circular 230 regulations. In 2007, the Federal Tax Division also or principles. They are as follows: filed comments on the hotly-debated issue of patentability of tax strategies and advice, led by Aaron Farmer, Jim Ervin, J.J. Wehle, i) Public Protection. Through our educational activities and Jim Barrett and Abe Smith, and on proposed private annuity commitment to prevent the unauthorized practice of law, the Tax transaction regulations, led by Mark Brown, Robert Williams, Section strives to protect the public and to assist the public in Elaine Bucher and Jim Barrett. The Section reinitiated meetings in Washington, D.C. and hosted annual receptions in 2007 and 2008 obtaining the services of a qualified professional in this extremely for the Florida Congressional Delegation, providing an invaluable complicated and complex area of the law. It is through the activities opportunity for Section members to interact with their counterparts of the committees within the Section whereby the Section advocates of the American Bar Association Tax Section. These meetings were made possible largely by the efforts of Rick Josepher (Chair 2002- changes to state and federal laws and analyzes and comments upon 03), David Pratt (Chair 2008-09) and Michael Minton. The 2008-09 statutes, regulations, rulings, cases, etc. that we further provide year saw even more globe-trotting, when the Section also held a important services to the public. meeting in New York. In 2010, one of our own, Charlie Egerton (Chair 1980-81) reached the pinnacle of Bar participation when he ii) Professionalism. Through the various continuing legal was named Chair of the American Bar Association Tax Section. education activities and the board certification program, the Tax In 2009, the Section hosted several meetings that truly speaks Section strives to raise the level of awareness within the general to the decade’s theme of celebrating the past while embracing the future. Donald Tescher (Chair 1984-85) and Lauren Detzel (Chair practitioners and raise the level of competency within the Tax Section 1997-98) chaired a blockbuster estate planning seminar entitled membership. “America’s Tax Idols-Part I,” rooted firmly in the present and future, and replete with nationally renowned speakers. This was followed by iii) Service to the Bar. As Horace Drew so aptly states... “the Tax the equally successful “America’s Tax Idols - Part II” in the Spring of Section has a specific and historic duty....” to advise The Florida Bar 2010. In 2009, Marvin Gutter (Chair 2000-01) received the Gerald T. and The Florida Bar Foundation in its capacity as their tax attorneys. Hart Outstanding Tax Lawyer of the Year Award in front of a record crowd who alternately wept and clapped throughout the evening. As the Section enters its seventh (7th) decade of service to the The Section also undertook a retrospective walk through history Bar and to the public of Florida, the Section continues to seek a as Michael Minton emceed a special evening, themed “The Night History Came Alive,” to honor all past chairs and remember the balance between structure and flexibility. As Les Barnett points out: Section’s many accomplishments over the years. The meeting was truly a treat for all present, as the decade began to wind down, and The Section has always been fluid in its approach to resolving all began to ponder, once again, how far we have come and where issues as they arise - more flexibility is good but with sufficient we were going. structure and leadership to keep members involved and In all, the first decade of 2000 was an undeniable success. The active. Lack of programming dulls involvement. continued growth of the Section and the unwavering dedication of its members, junior and senior, promises great things for the The greatest strength of the Section is its broad and diverse future. Professionally, the accomplishments of this decade speak for membership and the quality of the lawyers which make up its themselves. What is not so quantifiable, but is no less important, is membership. The Section reached its heights during periods where the personal impact that the Section has had on all of our lives and on the lives of our families; or as Marvin Gutter’s law partner and the leadership sought to decentralize the activities of the Section lifelong friend, Richard Josepher (Chair 2002-03) so eloquently calls so as to include many members in its programs and prevent the it, “collateral impact,” as opposed to “collateral damage.” Perhaps, structure of the Section from stifling the involvement of its members. as the first decade of this new century comes to a close, we should all take some extra time to reflect on those lasting relationships It is this active participation from such a diverse membership which we members of the Section have formed over the years, built on adds value to one’s experience of being involved with the Section friendship, love, mutual respect, and many fond memories. and makes us better attorneys for having invested the time to In honor of his many accomplishments, starting with the year become involved. 2010, the Annual Award given to the member of the Section who works within the public sector (the Treasury Department, Internal

9 10 Telephone Directory Internal Revenue Service • United States Tax Court • Department of Justice Tax Division • Florida Attorney General, Tax Law Litigation Section • Florida Department of Revenue • INTERNAL REVENUE SERVICE OFFICE OF CHIEF COUNSEL

Small Business/Self-Employed

Area Counsel – SB/SE Area 3 Deputy Area Counsel – SB/SE Area 3 Ellen T. Friberg Robert W. Dillard Office of Chief Counsel Office of Chief Counsel Internal Revenue Service Internal Revenue Service 400 West Bay St., Ste. 240 400 West Bay St., Ste. 240 Jacksonville, Florida 32202 Jacksonville, Florida 32202 Tel: (904) 665-1981 Tel: (904) 665-1987 Fax: (904) 665-1877 Fax: (904) 665-1877

Associate Area Counsel – Fort Lauderdale Associate Area Counsel – Miami John R. Arthur William Blagg Office of Chief Counsel Office of Chief Counsel Internal Revenue Service Internal Revenue Service Royal Palm One, Ste. 300 1114 Federal Office Building, Stop 8000 1000 S. Pine Island Rd. 51 S.W. First Ave. Plantation, Florida 33324 Miami, Florida 33130 Tel: (954) 423-7928 Tel: (305) 982-5304 Fax: (954) 423-7930 Fax: (305) 982-5406

Associate Area Counsel – Jacksonville 1 Associate Area Counsel – Jacksonville 2 Lauren B. Epstein A. Gary Begun Office of Chief Counsel Office of Chief Counsel Internal Revenue Service Internal Revenue Service 400 West Bay St., Ste. 240 400 West Bay St., Ste. 240 Jacksonville, Florida 32202 Jacksonville, Florida 32202 Tel: (904) 665-1911 Tel: (904) 665-1920 Fax: (904) 665-1963 Fax: (904) 665-1963 Large Business & International Associate Area Counsel - Miami Associate Area Counsel - Jacksonville Andrew Tiktin Francis C. Mucciolo Office of Chief Counsel Office of Chief Counsel Internal Revenue Service Internal Revenue Service 1114 Federal Office Building 400 W. Bay St., Ste. 240 51 S.W. First Ave. Jacksonville, Florida 32202 Miami, Florida 33130 Tel: (904) 665-1964 Tel: (305) 982-5321 Fax: (904) 665-1963 Fax: (305) 982-5406

INTERNAL REVENUE SERVICE Office of Appeals Kirsten Wielobob, Chief of Appeals Eric Goodwin, Team Manager Anita Friedlander Internal Revenue Service North Florida Appeals Officers Estate & Gift Appeals Office 1099 14th St., N.W. Internal Revenue Service 51 S.W. 1st Ave., Room 1014 Washington, D.C. 20005 2203 N. Lois Ave. Ste 812 Miami, FL 33130 Tel: (202) 317-8841 Tampa, FL 33607 Tel: (305) 982-5257 Fax: (202) 435-5608 Tel: (813) 367-8435 Fax: (305) 982-5405 Fax: (813) 367-8480

12 Luis Arritola, Team Manager Ronda Warren, Team Manager Clifford Whitely, Team Manager South Florida Appeals Officers South Florida Settlement Officers North Florida Settlement Officers 51 S.W. First Ave., Rm. 1014 1000 S. Pine Island Rd., Ste. 350 801 Tom Martin Drive Miami, Florida 33130 Plantation, Florida 33324 Birmingham. AL 35211-6426 Tel: (305) 982-5264 Tel.: (954) 423-7922 Tel: (205) 912-5286 Fax: (305) 982-5405 Fax: (954) 423-7984 Fax: (205) 912-5445

Appeals Customer Service: (559) 456-5931

SBSE Examination Division Monica Baker Area Director (904) 665-0505 Terry Travers Territory Manager SEP (904) 665-1280 Caroline Gonzalez Territory Manager PTL (305) 982-5111 Debbie MacMillan Territory Manager TCO (904) 665-1101 Bruce Dickinson Territory Manager JAX (904) 665-1234 Gary Chadwelt Territory Manager TPA (813) 302-5539 Maha Williams Territory Manager SFL (941) 378-6426

SBSE Collection Division Ruben Priegues Area Director Denis Taku Territory Manager – Fort Lauderdale Kristen Bailey Territory Manager – Tampa Alysia Burgman Territory Manager – Maitland Shalon Adams Territory Manager – Miami

Employment Tax Eric Brown Territory Manager

Estate and Gift Darlene Perez Territory Manager

Large Business & International Michael Shepherd Territory Manager (Int’l) David Horton Territory Manager (HMP) (904) 665-1202

Criminal Investigation Miami Field Office Tampa Field Office

Exempt Organizations Internal Revenue Service TE/GE Division, Customer Service P.O. Box 2508 Cincinnati, Ohio 45201 Tel: (877) 829-5500

Stakeholder Liaison Field Local Manager Chris Merrill (954) 423-7807

13 Disclosure Office 7 Paula Curren, Public Liaison Stop 93A P.O. Box 621506 Atlanta, GA 30362-3006

Central Authorization File Memphis (MAMC) PO Box 268, Stop 8423 Memphis, TN 38118 New Fax: (855) 214-7519 Old Fax: (901) 546-4115 (still operational)

Philadelphia (PAMC) - International International CAF MS 3-E08.123 2970 Market Street Philadelphia, PA 19104 New Fax: (855) 772-3156

Taxpayer Advocate Service Office of the National Taxpayer Advocate Atlanta Area Office Atlanta Campus 1111 Constitution Ave., N.W. 401 W. Peachtree St., N.W. 4800 Buford Highway Room 3031 TA STOP 101-R, Room 1970 Stop 29-A Washington, D.C. 20224 Atlanta, Georgia 30308 Chamblee, Georgia 30341 Tel: (202) 622-6100 Tel: (404) 338 - 8710 Tel.: (770) 936-4500 Fax: (202) 622-7854 Fax: (404) 338 – 8709 Fax: (770) 234-4445

North Florida Office South Florida Office 400 West Bay Drive 7850 S.W. 6th Court Room 535A, MSTAS Room 265 Jacksonville, FL 32202 Plantation, Florida 33318 Tel: (904) 665-0523 Tel: (954) 423-7677 Fax: (904) 665-1802 Fax: (954) 423-7685 Stephen Halker Terri Crook

General: (877) 777-4778

Centralized Lien Unit Internal Revenue Service Centralized Lien Operations P.O. Box 145595 Stop 8420G Team 101 (Florida) Cincinnati, OH 45250-5595 Telephone Number: 1-800-913-6050

Lien Release Advisory Group North Florida (904) 665-0832

14 Insolvency and Receivership South Florida North Florida Vivian D. Everett, Insolvency Manager Jackie Fitzpatrick, Insolvency Manager 7850 S.W. 6th Court 400 West Bay Street Plantation, FL 33324 Jacksonville, FL 32202-4410 Tel: (954) 423-7830 Tel: (904) 665-0860 Fax: (954) 423-7809 Fax: (904) 665-1848

Renee Richardson, Insolvency Manager Tel.: (904) 665-0844

Taxpayer Assistance Sites Daytona Beach/Holly Hill 149 S. Ridgewood Ave. (386) 254-7360 Daytona Beach, FL 32114 Fort Myers 4210 Metro Parkway (239) 938-7601 Ft Myers, FL 33916 Gainesville 104 N. Main St. (352) 395-6197 Gainesville, FL 32601 Jacksonville 400 West Bay St. (904) 665-1040 Jacksonville, FL 32202 Lakeland 2133 Harden Blvd. (863) 904-3399 Lakeland, FL 33803 Maitland/Orlando 850 Trafalgar Ct. (407) 660-5830 Maitland, FL 32751 Melbourne 431 N. Wickham Road (321) 253-7700 Melbourne, FL 32935 Miami 51 S.W. First Ave. (305) 982-5077 Miami, FL 33130 Ocala 3300 SW 34th Ave (352) 401-0010 Ocala, FL. 34474 Panama City 651-F West 14th St. (850) 769-1684 Panama City, FL 32401 Pensacola 7180 9th Ave North (850) 435-8468 Pensacola, FL. 32504 Plantation/Fort Lauderdale 7850 S.W. 6TH Court (954) 423-7300 Plantation, FL 33324 Port St. Lucie 7410 South US Hwy. 1 (772) 340-5606 Port St. Lucie, FL 34952 Sarasota 5971 Cattle Ridge Blvd. (941) 378-6448 Sarasota, FL 34232 St. Petersburg 9450 Koger Blvd. (727) 568-2459 St. Petersburg, FL 33702 Tallahassee 1211 Governor’s Square Blvd. (850) 942-8995 Tallahassee, FL 32301

Tampa 3848 W. Columbus Dr. (813) 348-1831 Tampa, FL 33607 West Palm Beach 1700 Palm Beach Lakes Blvd. (561) 616-2002 West Palm Beach, FL 33401

15 OTHER Automated Substitute for Return Call Site (866) 681-4271 Citizen Advocacy Panel (888) 912-1227 Disaster or Combat Zone Special Hotline (866) 562-5227 E-Help (Practitioners Only) (866) 255-0654 Electronic Federal Tax Payment System Hotline (800) 555-4477 Employer Identification Telephone (800) 829-4933 Fax (859) 669-5760 Employment Tax (800) 829-4933 Estate and Gift (866) 699-4083 Excise Tax and Form 2290 Helpline (866) 699-4096 FBAR and Title 31 Help Line (866) 270-0733 (313) 234-6146 Forms and Publications (800) 829-3676 Fraud and Informant Hotline (800) 829-0433 General Information Business (800) 829-4933 Individual (800) 829-1040 Health Coverage Tax Credit Contact Center (866) 628-4282 Identity Protection Specialized Unit (800) 908-4490 Information Return Reporting (866) 455-7438 Office of the Inspector General (800) 359-3898 Media Relations National Technical Information Service (CDROM) (877) 233-6767 Installment Agreement Assistance Individual – Wage Earners (800) 829-0922 Business (800) 829-0115 Individual / Self Employed (800) 829-8374 Practitioner Priority Services (866) 860-4259 PTIN Information (877) 613-7846 Report Tax Schemes Telephone (877) 829-5500 Fax (877) 477-9135 Refund Hotline (800) 829-1954 TeleTax Automated Refund Information (800) 829-4477 Treasury Inspector General for Tax Administration Main (800) 366-4484

Fax (404) 338-7383

16 UNITED STATES TAX COURT 400 Second St., N.W. Washington, D.C. 20217 Office of the Clerk of the Court (202) 521-0700 Docket Section (202) 521-4650 Admissions Section (202) 521-4629 Records & Reproduction (202) 521-4688 Appeals Information (202) 521-4650

UNITED STATES DEPARTMENT OF JUSTICE Tax Division

Caroline D. Ciraolo, Principal Deputy Assistant Attorney 950 Pennsylvania Ave., N.W. Washington, D.C. 20503 Tel: (202) 514-2000

Civil Trial Section Michael Kearns, Section Chief Southern Region Mailing: United States Department of Justice U.S. Department of Justice 555 4th St., N.W. or P.O.Box 14198 Room 6243-A JCB Washington, D.C. 20044 Washington, D.C. 20001 Tel: (202) 514-5905

Criminal Enforcement Section Appellate Section Bruce M. Salad, Section Chief Southern Region Gilbert S. Rothenberg, Section Chief United States Department of Justice United States Department of Justice 601 D. St., N.W. 950 Pensylvania Ave., N.W. Ste. 4333 Room 7334 Washington D. C., 20530 Washington, D.C. 20004 Tel: (202) 514-3361 Tel: (202) 514-4334

Court of Federal Claims David Pincus, Section Chief United States Department of Justice 555 4th St. N.W. Room 8804-A JCB Washington, D.C. 20001 Tel: (202) 307-6440

ATTORNEY GENERAL, REVENUE LITIGATION SECTION

Office of the Attorney General Mailing address: The Capitol Building-PL-01 107 W. Gaines St. Tallahassee, FL 32399-1050 Tallahassee, FL (850) 414-3300 Pam Bendi, Attorney General Timothy Dennis, Bureau Chief

17 Florida Department of Revenue

Physical and Mailing Address 5050 West Tennessee Street Tallahassee, FL 32399-0100

General Phone Number 850-617-8600

Email Address [email protected]

Executive Director Leon M. Biegalski 850-617-8600

Deputy Executive Director Andrea Moreland 850-617-8600

Chief of Staff Tajiana Ancora-Brown 850-617-8600

Director of Legislative and Cabinet Services Debra J. Longman 850-617-8600

General Counsel Mark Hamilton 850-617-8347 Florida Department of Revenue Office of the General Counsel P. O. Box 6668 Tallahassee, FL 32314-6668

Inspector General Sharon Deredant 850-617-8152 Florida Department of Revenue P.O. Box 37372 Tallahassee, FL 32315 - 7372

Taxpayer Rights Advocate Patrick Loebig 850-617-8168 Taxpayer Rights Office P.O. Box 5906 Tallahassee, FL 32314-5906

18 Technical Assistance and Dispute Resolution Mark Zych, Director 850-617-8346 Technical Assistance and Dispute Resolution Florida Department of Revenue P.O. Box 7443 Tallahassee, FL 32314-7443

Child Support Ann Coffin, Program Director 800-622-5437 Child Support Enforcement Florida Department of Revenue P. O. Box 8030 Tallahassee, FL 32314-8030

General Tax Maria Johnson, Program Director 800-352-3671 General Tax Administration Florida Department of Revenue 5050 W Tennessee St Tallahassee, FL 32399-0100

Property Tax Dr. Maurice Gogarty, Program Director 850-717-6570 Property Tax Oversight (PTO) Florida Department of Revenue P.O. Box 3000 Tallahassee, FL 32315-3000

19 Expansion of Technical Assistance and Dispute Resolution 850-617-8346 Technical Assistance and Dispute Resolution Florida Department of Revenue P.O. Box 7443 Tallahassee, FL 32314-7443

Mark Zych, Director Tammy Miller, Deputy Director, Technical Assistance and Dispute Resolution Heather Miller, Revenue Program Administrator, Sales Tax I Unit Ann Rix, Revenue Program Administrator, Sales Tax II Unit Kimberly McCorvey, Revenue Program Administrator, Sales Tax III Unit Robert DuCasse, Revenue Program Administrator, Corporate Income/Documentary Stamp Tax

General Tax Administration Program Managers 850-352-3671 General Tax Administration Florida Department of Revenue 5050 W Tennessee St Tallahassee, FL 32399-0100

Office of the Attorney General, General Civil Litigation Division, Revenue Litigation Bureau 850-414-3300 Office of Attorney General State of Florida Timothy Dennis, Bureau Chief

Mailing Address: Location: Tax Law Litigation Section Collins Building Office of the Attorney General Third Floor The Capitol Building-PL-01 107 West Gaines Street Tallahassee, FL 32399-1050 Tallahassee, FL 32399

20 Directors’ Committee Executive Council Past Chairs Outstanding Tax Attorneys Pictorial Directory of Directors’ Committee • Executive Council Listing • Past Chairs of the Tax Section • Outstanding Tax Attorneys • Marvin C. Gutter Outstanding Public Service Award • The Tax Section of The Florida Bar 2016 - 2017 Directors’ Committee

William R. Lane, Jr. Chair James H. Barrett, Immediate Past Chair Holland & Knight LLP Baker & McKenzie L L P P.O. Box 1288 1111 Brickell Ave Ste 1700 Tampa, FL 33601-1288 Miami, FL 33131-3137 (813)227-8500 Office: 305-789-8900 Fax: (813)229-0134 Fax: 305-789-8953 [email protected] [email protected]

Joseph B. Schimmel, Chair-elect Dana M. Apfelbaum Cohen, Chase, Hoffman & Schimmel PA Dean, Mead, Minton & Zwemer 9400 S. Dadeland Blvd., Ste. 600 1903 S 25th St Ste 200 Miami, FL 33156-2841 Fort Pierce, FL 34947-4740 (305)670-0201 Office: 772-464-7700 Fax: (305)670-6152 [email protected] [email protected]

Mark Scott, Secretary Harris L. Bonnette, Jr. Kaufman, Rossin & Co. PA Fisher, Tousey, Leas & Ball, P.A. 2265 Secoffee Ter. 501 Riverside Ave Ste 600 Coconut Grove, FL 33133-3191 Jacksonville, FL 32202-4937 (305)857-6768 Office: 904-356-2600 Fax: (786)470-2268 Fax: 904-355-0233 [email protected] [email protected]

Mark R. Brown, Treasurer H. French Brown, IV Kaye Scholer LLP Hopping Green & Sams, P.A. 777 S Flagler Dr Ste 1000E PO Box 6526 West Palm Beach, FL 33401-6152 Tallahassee, FL 32314-6526 Office: 561-802-3230 Office: 850-222-7500 Fax: 561-802-3217 [email protected] [email protected]

*Assistant Director 22 Michael J. Bruno Mitchell W. Goldberg Baker & McKenzie LLP Berger Singerman LLP 1111 Brickell Ave Ste 1700 1 Town Center Rd Ste 301 Miami, FL 33131-3137 Boca Raton, FL 33486-1014 Office: 954-683-4333 Office: 561-893-8702 [email protected] Fax: 561-998-0028 [email protected]

Christopher R. Callahan* Steven Hadjilogiou Packman, Neuwahl & Rosenberg Baker & McKenzie LLP 8950 SW 74th Ct Ste 1901 1111 Brickell Ave Ste 1700 Miami, FL 33156-3178 Miami, FL 33131-3137 Office: 305-665-3311 x125 Office: 305-789-8909 Fax: 305-665-1244 Fax: 305-789-8953 [email protected] [email protected]

Andrew R. Comiter Russell B. Hale Comiter, Singer, Baseman, and Braun, Akerman LLP LLP PO Box 231 3801 Pga Blvd Ste 604 Orlando, FL 32802-0231 Palm Beach Gardens, FL 33410-2756 Office: 407-423-4000 Office: 561-626-2101 x37 Fax: 407-254-4237 Fax: 561-626-4742 [email protected] [email protected]

Gerald J. Donnini, II* Brian R. Harris* Moffa, Sutton & Donnini, P.A. Akerman LLP 100 SE 3rd Ave Ste 2202 401 E Jackson St Ste 1700 Fort Lauderdale, FL 33394-0028 Tampa, FL 33602-5250 Office: 954-642-9390 Office: 813-209-5011 [email protected] Fax: 813-223-5454 [email protected]

Micah G. Fogarty Jason E. Havens* Barnett Bolt Kirkwood Long & Koche Holland & Knight LLP 601 Bayshore Blvd Ste 700 50 N Laura St Ste 3900 Tampa, FL 33606-2756 Jacksonville, FL 32202-3622 Office: 813-253-2020 Office: 904-798-5489 Fax: 813-251-6711 Fax: 904-358-1872 [email protected] [email protected]

*Assistant Director 23 Steven M. Hogan Janette M. McCurley Ausley & McMullen, P.A. B Gray Gibbs, PA 123 S Calhoun St 100 2nd Ave S Ste 1202 Tallahassee, FL 32301-1517 Saint Petersburg, FL 33701-4360 Office: 850-224-9115 Office: 727-892-9901 Fax: 850-222-7560 Fax: 727-892-9902 [email protected] [email protected]

Andrew Huber Gregory A. McLaughlin* U.S. Trust Tripp Scott Conklin & Smith 132 Royal Palm Way PO Box 14245 Palm Beach, FL 33480-4254 Fort Lauderdale, FL 33302-4245 Office: 561-653-5984 Office: 954-525-7500 Fax: 800-977-1389 Fax: 954-761-8475 [email protected] [email protected]

Cristin C. Keane Taso M. Milonas* Carlton Fields Jorden Burt 1348 Fruitville Rd Ste 202 PO Box 3239 Sarasota, FL 34236-4953 Tampa, FL 33601-3239 Office: 941-954-5410 Office: 813-229-4211 Fax: 941-954-5490 Fax: 813-229-4133 [email protected] [email protected]

Brian M. Malec Michael Minton Dean Mead, P.A. Dean Mead Minton & Zwemer 420 S Orange Ave Ste 700 PO Box 2757 Orlando, FL 32801-4911 Fort Pierce, FL 34954-2757 Office: 407-428-5177 Office: 772-464-7700 [email protected] [email protected]

Gregory Michael Marks D. Michael O’Leary Shumaker Loop & Kendrick LLP Trenam Kemker 240 S Pineapple Ave Fl 10 PO Box 1102 Sarasota, FL 34236-6717 Tampa, FL 33601-1102 Office: 941-364-2779 Office: 813-223-7474 Fax: 941-366-3999 Fax: 813-229-6553 [email protected] [email protected]

*Assistant Director 24 Kevin E. Packman* Rex D. Ware* Holland & Knight LLP Radey Law Firm 701 Brickell Ave Ste 3300 301 S Bronough St Ste 200 Miami, FL 33131-2847 Tallahassee, FL 32301-1722 Office: 305-349-2261 Office: 850-425-6659 Fax: 305-679-6416 Fax: 850-425-6694 [email protected] Cell: 850-933-0344 [email protected]

James A. Schmidt Gerard F. “J.J.” Wehle, Jr. James A. Schmidt, P.A. Drummond Wehle LLP 777 S Harbour Island Blvd Ste 215 6987 E Fowler Ave Tampa, FL 33602-5965 Tampa, FL 33617-1714 Office: 813-250-3700 Office: 813-425-5749 Fax: 813-250-3701 Fax: 813-983-8001 [email protected] [email protected]

David M. Silberstein* Michael J. Wilson Silberstein Law Firm, PLLC Williams Parker PO Box 2342 200 S Orange Ave Sarasota, FL 34230-2342 Sarasota, FL 34236-6802 United States Office: 941-536-2043 Office: 941-953-4400 Fax: 941-366-5109 [email protected] [email protected]

Shawn P. Wolf Abrahm W. Smith Packman, Neuwahl & Rosenberg Baker & McKenzie LLP Town Center One Offices 1111 Brickell Ave Ste 1700 8950 SW 74th Ct Ste 1901 Miami, FL 33131-3137 Miami, FL 33156-3178 Office: 305-789-8972 Office: 305-665-3311 Fax: 305-789-8953 Fax: 305-665-1244 [email protected] [email protected]

Justin J. Wallace* 3700 Bank of America Plaza 101 E Kennedy Blvd Tampa, FL 33602-5179 Office: 813-506-5137

*Assistant Director 25 The Tax Section of The Florida Bar Executive Council 2016 - 2017 William R. Lane, Jr., Chair July 1, 2016

*Cristin C. Keane, Assistant Director Directors Committee *James H. Barrett, Assistant Director

Chair – William R. Lane, Jr. LEGISLATION AND REGULATIONS COMMITTEE Chair-elect – Joseph B. Schimmel Secretary – Mark Scott Russell B. Hale, Director Treasurer – Mark R. Brown Gerard F. “J.J.” Wehle, Jr., Director Immediate Past Chair – James H. Barrett *Rex D. Ware, Assistant Director *Brian R. Harris, Assistant Director DIRECTORS AT LARGE (6): Harris L. Bonnette, Jr. Greg M. Marks Standing Divisions and Committees Andrew R. Comiter Michael D. Minton Russell B. Hale D. Michael O’Leary LONG RANGE PLANNING COMMITTEE Janette M. McCurley, Director LONG RANGE PLANNING COMMITTEE D. Michael O’Leary, Assistant Director Janette M. McCurley, Director Harris L. Bonnette, Jr., Assistant Co-Director *D. Michael O’Leary, Co-Assistant Director *Harris L. Bonnette, Jr., Co-Assistant Director Dana Apfelbaum Mark R. Brown Andrew R. Comiter Micah G. Fogarty EDUCATIONAL PROGRAMS DIVISION Mitchell W. Goldberg Russell B. Hale Micah G. Fogarty, Director Steven Hadjilogiou Michael D. Minton Abrahm W. Smith, Director Joseph B. Schimmel Mark Scott Abrahm W. Smith Rex D. Ware SECTION ADMINISTRATION DIVISION Gerard “J.J.” Wehle James H. Barrett David Bowers Richard B. Comiter Michael J. Wilson, Director Mitchell I. Horowitz Cristin C. Keane Shawn P. Wolf, Director Michael A. Lampert Joel D. Maser Robert E. Panoff Samuel C. Ullman STATE TAX DIVISION Guy E. Whitesman Shawn P. Wolf H. French Brown, IV, Director Steve M. Hogan, Director FINANCE COMMITTEE FEDERAL TAX DIVISION The finance committee shall have 12 members: the 2 immediate past chairs, the chair-elect, the treasurer, the Brian M. Malec, Director secretary, the sponsorships chair, 3 at-large members James A. Schmidt, Director appointed by the chair, and 3 ex-officio members who are past chairs. NEW TAX LAWYERS COMMITTEE Mitchell W. Goldberg, Director Mark R. Brown, Chair Dana Apfelbaum, Director James H. Barrett Cristin C. Keane Joseph B. Schimmel Mark Scott MEMBERSHIP RECRUITMENT COMMITTEE Andrew R. Comiter Harris L. Bonnette, Jr. Andrew T. Huber, Director D. Michael O’Leary Shawn P. Wolf Steven Hadjilogiou, Director Ex officio: SPONSORS’ COMMITTEE Guy E. Whitesman Joel D. Maser Andrew R. Comiter, Director Robert E. Panoff *Not member of Directors’ Committee by virtue of this office.

26 Horowitz, Michael A. Lampert, and Karen Lapekas Educational Programs Division STATE TAX CONFERENCE: JUNE 14-17, 2017, GAYLORD PALMS RESORT, ORLANDO, FL Abrahm W. Smith, Director Micah G. Fogarty, Director Mark E. Holcomb, James Ervin, Joseph B. Schimmel, Jason E. Havens, Assistant Director and Rex D. Ware, Co-Chairs Christopher R. Callahan, Assistant Director D. Michael O’Leary, Assistant Director (phone CLEs) Section Administration Leadership James Schmidt, Assistant to the Assistant Director (phone CLEs) Michael J. Wilson, Director Shawn P. Wolf, Director CLE SCHEDULE 2016-2016 Gregory A. McLaughlin, Assistant Director for Tax Section Bulletin and E-Newsletter; Fall Meeting: October 14, 2016 in St. Petersburg, Florida Michael J. Bruno, Assistant Director for Florida Bar Journal “Advanced Income Tax Planning for Family Businesses: Brian Howsare and Justin Wallace, Co-Assistant The In’s, Out’s and All About’s”. Planning Committee: Directors for Tax Moot Court Program Shawn P. Wolf, Administrative Chair; Greg Marks, Steve Michael O’Leary, Assistant Director for Phone CLE Salley and Jason Havens Programs 35TH INTERNATIONAL TAX CONFERENCE WEBSITE JANUARY 4-6, 2017, MIAMI, FLORIDA Steven M. Hogan, Chair Steve Hadjilogiou, Chair - Planning Committee Erin Houck-Toll, Vice Chair Larry Chastang (FICPA), Co-Chair Ian C. White, Vice Chair Seth Entin, Member Larry Kemm, Member Kevin E. Packman, Member NATIONAL TAX MOOT COURT COMPETITION: Jeff Rubinger, Member FEBRUARY 2-4, 2017, TRADEWINDS RESORT, ST. Hal Webb, Member PETE BEACH, FL Brian Howsare, Co-Chair REPRESENTING THE PHYSICIAN 2017 : Justin Wallace, Co-Chair FEBRUARY 3, 2017, THE ROSEN, ORLANDO, FL LAW COLLEGE SCHOLARSHIPS Alan S. Gassman, Program Co-Chair, Tax Michael D. Minton, Co-Chair Lester J. Perling, Program Co-Chair, Health David E. Bowers, Co-Chair

NATIONAL MULTISTATE TAX PROGRAM: PUBLICITY FEBRUARY 1-3, 2017, DISNEY GRAND FLORIDIAN, ORLANDO, FL OUTSTANDING FLORIDA TAX ATTORNEY William D. Townsend, Program Chair COMMITTEE William R. Lane, Jr., Chair DIRECTORS’ COMMITTEE MEETING AND PAST CHAIRS’ CLE: MARCH 4, 2017 Robert E. Panoff, Assistant Chair Yountville, California “Community Property for ‘Common Lawyers’ and other Worrisome Things” PUBLICATIONS Planning Chair: William R. Lane, Jr. Florida Bar Journal Benjamin A. Jablow, Co-Chair ANNUAL WEALTH PROTECTION CONFERENCE: Michael D. Miller, Co-Chair APRIL 7, 2017, HYATT REGENCY, MIAMI, FL Michael Bruno, Assistant Chair Denis Kleinfeld and Alan S. Gassman, Co-Chairs Tax Section Bulletin Gregory A. McLaughlin, Chair and Editor SPRING MEETING: MAY 5, 2017 IN PALM BEACH Janette M. McCurley, Vice-Chair and Assistant Editor AT THE BREAKERS. Guy Whitesman, Vice Chair and Assistant Editor The program will be an advanced level program on Tax Section Membership Directory federal tax controversies and procedures. Shawn P. Wolf, Co-Chair Planning Committee: Harris L. Bonnette, Jr., Mitchell I. Patrick J. Duffey, Co-Chair

27 E-Newsletter Phyllis C. Taite ([email protected]) Gregory A. McLaughlin, Chair FL Coastal School of Law PRO BONO Rod Sullivan ([email protected]) [this space intentionally left blank] Margaret Ioannides ([email protected]) FIU School of Law SPONSORSHIP Raul Ruiz ([email protected]) Florida State University Joel D. Maser, Vice Chair Steve Johnson ([email protected]) Jeff Kahn ([email protected]) PROFESSIONAL LIAISONS Nova Southeastern Professor Donna Litman AAA-CPA & FLAA-CPA Donna Litman ([email protected]) Sydney S. Traum St. Thomas University Harris L. Bonnette, Jr. Larry Fedro ([email protected]) Stetson University ABA Tax Section Janice McClendon ([email protected]) Joseph B. Schimmel University of Florida Professor Mike Friel ([email protected]) Florida Bar Business Law Section University of Miami Louis T. M. Conti Professor Thomas Robinson ([email protected]) Professor Patricia Brown ([email protected]) FICPA Sydney S. Traum Gerard “J.J.” Wehle State Tax Division

IRS H. French Brown, IV, Director Steven M. Hogan, Director Theodore F. Brill Gerald J. Donnini, II, Assistant Director Mitchell I. Horowitz William D. Townsend, Editor SLT Book Mark E. Holcomb, Co-Editor SLT Book Real Property, Probate & Trust Law Section Section Lauren Y. Detzel William R. Lane, Jr. SUBSTANTIVE LAW David Pratt Ad Valorem Brian C. Sparks Seth Lubin, Chair Donald R. Tescher Documentary Stamp/Intangible Tax/Corp Income LLM LIAISONS Steven M. Hogan, Chair University of Florida Sales, Use, Gross Receipts Tax Richard B. Comiter Robert D. Clarke, Co-Chair Cristin C. Keane Erik N. Bonnett, Co-Chair Michael D. Minton Samuel C. Ullman ADMINISTRATION & PROCEDURE Guy E. Whitesman Loren E. Levy, Co-Chair University of Miami Brian R. Harris, Co-Chair Professor Patricia Brown Steven Hadjilogiou DOR LIASON COMMITTEE Professor Thomas A. Robinson Mark E. Holcomb, Chair Professor Patricia Brown STATE TAX COMMENTS LAW SCHOOL LIAISONS Gerard “J.J.” Wehle, Chair Ave Maria School of Law Tim Tracey ([email protected]) Barry University Frank Shiavo ([email protected]) Florida A&M University

28 Alfredo Tamayo ([email protected]) Federal Tax Division: Committee and Jennifer Wioncek Subcommittee Leadership ([email protected])

Brian M. Malec, Director ([email protected]) VOLUNTARY DISCLOSURES James A. Schmidt, Director ([email protected]) Abrahm W. Smith, Chair Kevin E. Packman, Assistant Director (International) ([email protected]) James H. Barrett, Assistant Director (Comments) Michael A. Lampert ([email protected]) Harris L. Bonnette, Jr., Assistant Director (Tax Alfredo Tamayo ([email protected]) Controversy) Taso M. Milonas, Assistant Director (Business Orgs) TAXATION OF BUSINESS ORGANIZATIONS/ David M. Silberstein, Assistant Director (Estate Planning) INDIVIDUALS COMMITTEE Jason E. Havens, Assistant Director (Estate Planning) Taso M. Milonas, Chair ([email protected])

INTERNATIONAL TAXATION C-CORPORATIONS Kevin E. Packman, Chair ([email protected]) Mitchell Goldberg, Chair ([email protected]) David Fall ([email protected]) International Tax Out-Bound Committee Michael Kosnitzky, ([email protected]) Steven Hadjilogiou, Chair Justin B. Mead, ([email protected]) ([email protected]) Robbie Alipour ([email protected]) Employee Benefits Michael Bruno ([email protected]) David E. Bowers, Chair ([email protected]) Matt Comiter ([email protected]) Victoria Chemerys ([email protected]) Keith Hagan ([email protected]) Brandon G. Feingold ([email protected]) Tiffany J. Kolb ([email protected]) Brittan L. Mitchell ([email protected]) Alfredo Tamayo ([email protected]) Hans Tanzler ([email protected]) Limited Liability Companies Sean Tevel ([email protected]) Gregory M. Marks, Chair ([email protected]) Alan H. Baseman ([email protected]) International Tax In-Bound Committee Cindy Campbell ([email protected]) Alfredo Tamayo, Chair ([email protected]) Louis T. M. Conti ([email protected]) Michael Bruno, Co-Chair David Fall ([email protected]) ([email protected]) Mitchell Goldberg ([email protected]) Robbie Alipour ([email protected]) Josh Kaplan ([email protected]) Matt Comiter ([email protected]) Cristin C. Keane ([email protected]) Steven Hadjilogiou Donna Longhouse ([email protected]) ([email protected]) Gregory A. McLaughlin ([email protected]) Josh Kaplan ([email protected]) D. Michael O’Leary ([email protected]) Stewart Kasner ([email protected]) James A. Schmidt ([email protected]) Michael Kosnitzky, ([email protected]) Adam Smith ([email protected]) Joseph McFarland ([email protected]) J.J. Wehle ([email protected]) Julie Petillo ([email protected]) James A. Schmidt ([email protected]) Partnerships Michael Silva ([email protected] Cristin C. Keane, Chair ([email protected]) Scott Snyder ([email protected]) Mitchell Goldberg ([email protected]) Hans Tanzler ([email protected]) Joshua A. Kaplan ([email protected]) Hal J. Webb ([email protected]) Donna Longhouse ([email protected]) Greg Weigand ([email protected]) Gregory A. McLaughlin ([email protected]) D. Michael O’Leary ([email protected]) International Trusts & Estates Adam Smith ([email protected]) Kevin Packman, Chair ([email protected]) J.J. Wehle ([email protected]) Richard DeNapoli ([email protected]) Tom O. Wells ([email protected]) Arturo Giacosa ([email protected]) Mike Wilson ([email protected]) Ceci Hassan ([email protected]) Mark Wisniewski ([email protected]) Jose Nunez ([email protected])

29 S-Corporations Barbara A. Shore ([email protected]) David Fall, Chair ([email protected]) Brian Kennedy ([email protected]) Erin E. Houck-Toll ([email protected]) Cristin C. Keane ([email protected]) Donna Longhouse ([email protected]) Donna L. Longhouse ([email protected]) Brittan L. Mitchell ([email protected]) Mike Wilson ([email protected]) D. Michael O’Leary ([email protected]) Sydney S. Traum ([email protected]) Fiduciary Income Taxation Mike Wilson ([email protected]) Jolyon D. Acosta, Chair ([email protected]) Julie A. Petillo ([email protected]) Taxation of Individuals Stephen G. Salley ([email protected]) David M. Berman, Chair ([email protected]) Darin I. Zenov ([email protected]) David Fall ([email protected]) Robert S. Hightower ([email protected]) Mitchell Goldberg ([email protected]) Bill Smith ([email protected]) Karen J. Lapekas ([email protected]) Richard L. DeNapoli ([email protected]) Jim Sopko ([email protected]) Specialty Areas Donna Longhouse ([email protected]) Michael D. Minton, Chair ([email protected]) Dana M. Apfelbaum ([email protected]) TAX CONTROVERSY & PROCEDURE COMMITTEE Mark Scott ([email protected]) Harris L. Bonnette, Jr., Chair ([email protected]) ESTATE PLANNING PLANNING AND EXEMPT Frances D. McCoid ORGANIZATIONS COMMITTEE David M. Silberstein, Co-Chair Bankruptcy ([email protected]) Karen J. Lapekas, Chair ([email protected]) Jason E. Havens, Co-Chair ([email protected]) Mike E. Jorgensen ([email protected]) Steve M. Chamberlain ([email protected]) Estate & Gift Taxation Frances D. Sheehy ([email protected]) David M. Silberstein, Co-Chair ([email protected]) Donna L. Longhouse, Co-Chair Civil Tax Procedure ([email protected]) Harris L. Bonnette, Jr., Co-Chair Mark Brown ([email protected]) Prof. Steve Johnson, Co-Chair ([email protected]) Richard DeNapoli ([email protected]) Harry P. Teichman ([email protected]) Datan Z. Dorot ([email protected]) Andrew M. Tiktin, ([email protected]) Cristin C. Keane ([email protected]) Michael A. Lampert ([email protected]) Traci Kratish ([email protected]) Karen J. Lapekas ([email protected]) Drew LaGrande ([email protected]) Mitchell Goldberg ([email protected]) Michael A. Lampert ([email protected]) Brian Phillips ([email protected]) Robert S. Hightower ([email protected]) Star M. Sansone ([email protected]) Dudley Sharp ([email protected]) Micah G. Fogarty ([email protected]) J.J. Wehle ([email protected]) Mitchell I. Horowitz ([email protected]) Brian Kennedy ([email protected]) Adam Smith ([email protected]) Bill Smith ([email protected]) Matthew S. McRoberts ([email protected]) Star Sansone ([email protected]) Brian R. Harris ([email protected]) Julie Petillo ([email protected]) Jami A. Coleman ([email protected]) Jim Sopko ([email protected]) D. Michael O’Leary ([email protected]) Scott Snyder ([email protected]) Pratiksha Patel ([email protected]) Criminal Tax Procedure Brian Malec ([email protected]) Jeffrey A. Neiman, Chair ([email protected]) Kevin Packman ([email protected]) Richard Paladino ([email protected]) T. Scott Tufts ([email protected]) Theodore F. Brill ([email protected]) Prof. Steve Johnson ([email protected]) Tax Exempt Organizations Jeffrey A. Neiman ([email protected]) Adam S. Goldberg, Co-Chair ([email protected]) Brian Phillips ([email protected]) Jason Havens, Co-Chair ([email protected]) IRS Collection Activities Maria C. Ferrao ([email protected]) Michael A. Lampert, Chair ([email protected])

30 William B. McCarthy of this committee. ([email protected]) LEGISLATION AND REGULATIONS COMMITTEE Prof. Steve Johnson ([email protected]) Russell B. Hale, Director (State Tax) Karen J. Lapekas ([email protected]) Gerard F. “J.J.” Wehle, Jr., Director (Federal Tax) Mitchell Goldberg ([email protected]) Rex D. Ware, Assistant Director (State Tax) Brian Phillips ([email protected]) Brian R. Harris, Assistant Director (Federal Tax) Micah G. Fogarty ([email protected]) Matthew S. McRoberts ([email protected]) FEDERAL TAX COMMENTS Brian Harris ([email protected]) SUB-COMMITTEE Tax Court Bar Relations James H. Barrett, Chair Joseph B. Schimmel, Co-Chair ([email protected]) ([email protected]) Jolyon Acosta ([email protected]) Brian Harris, Co-Chair ([email protected]) Christopher Callahan ([email protected]) Prof. Steve Johnson ([email protected]) Brian Harris, ([email protected]) Karen J. Lapekas ([email protected]) Steven Hogan ([email protected]) Micah G. Fogarty ([email protected]) Traci Kratish ([email protected]) Michael A. Lampert, ([email protected]) TAX COMMENTS COMMITTEE Brittan L. Mitchell ([email protected]) Joseph B. Schimmel ([email protected]) James H. Barrett, Chair James Schmidt ([email protected]) ([email protected]) Brian Harris, ([email protected]) Michael A. Lampert, ([email protected]) Steven Hogan ([email protected]) Other Committees James Schmidt ([email protected]) Jolyon Acosta ([email protected]) THE FLORIDA BAR COUNCIL OF SECTIONS Christopher Callahan ([email protected]) REPRESENTATIVES Traci Kratish ([email protected]) William R. Lane, Jr. Brittan L. Mitchell ([email protected]) Joseph B. Schimmel Michael D. Minton NEW TAX LAWYERS COMMITTEE Mitchell W. Goldberg, Director THE FLORIDA BAR CLE COMMITTEE Dana M. Apfelbaum, Director Abrahm W. Smith Micah G. Fogarty *All Tax Section members who have practiced law for not more than 10 years, and those who have not attained CONGRESSIONAL LIAISONS age 36 at the beginning of the fiscal year, are members of this committee. Richard B. Comiter David Pratt Guy E. Whitesman MEMBERSHIP RECRUITMENT COMMITTEE Andrew T. Huber, Director BYLAW REVIEW AND REVISION COMMITTEE Steven Hadjilogiou, Director Mark E. Holcomb, Chair *All members of the Executive Council are members of David E. Bowers this committee. Guy E. Whitesman Cristin C. Keane SPONSORS’ COMMITTEE Andrew R. Comiter, Director Cristin C. Keane, Assistant Director James H. Barrett, Assistant Director

*All members of the Directors’ Committee are members

31 32 Past Chairs of Tax Section

2015 - 2016 2014 - 2015 2013 - 2014 2012 - 2013 2011 - 2012 James H. Barrett Cristin C. Keane Joel D. Maser Michael A. Lampert Dominick R. Lioce (Deceased)

2010-11 2009-10 2008-09 2007-08 2006-07 Guy I. Whitesman Frances D. McCoid David Pratt Edward E. Sawyer Mark E. Holcomb Sheehy (Deceased)

2005-06 2004-05 2003-04 2002-03 2001-02 Mitchell I. Horowitz William D. Townsend Richard B. Comiter Richard A. Josepher Louis T. M. Conti

2000-01 1999-2000 1998-99 1997-98 1996-97 Marvin C. Gutter David Ellis Bowers J. Bob Humphries Lauren Young Detzel Joel D. Bronstein (Deceased) (Deceased)

33 1995-96 1994-95 1993-94 1992-93 1991-92 Linda Claire Hanna Robert E. Panoff Hans Gerhardt Tanzler, III Jonathan H. Warner Karl Lawrence Gragg

1991-92 1990-91 1989-90 1988-89 1987-88 Gerald Thomas Hart Edward F. Koren Robert Franklin Leslie Joel Barnett Bruce Howard Bokor (Deceased) Hudson, Jr. (Deceased)

1986-87 1985-86 1984-85 1983-84 1982-83 Thomas M. Donahoo Benjamin K. Phipps, II Donald Robert Tescher Henry Howard Edward I. Heilbronner Raattama, Jr. (Deceased)

1981-82 1980-81 1979-80 1978-79 1977-78 David Maurice Charles Henry Egerton Robert E. Muraro Richard O. Jacobs Samuel Charles Richardson Ullman

34 1976-77 1975-76 1974-75 1973-74 1972-73 Joel Herbert Sharp, Jr. Albert C. O’Neill, Jr. Brian C. Ellis E. Jackson Boggs Norman H. Lipoff

1971-72 1970-71 1969-70 1968-69 1967-68 Benjamin S. Schwartz Alan Lindsay William J. Roberts Robert F. O’Malley James S. Wershow (Deceased) (Deceased) (Deceased)

1966-67 1965-66 1964-65 1963-64 1962-63 Stephen T. Dean Leonard W. Cooperman Sherwin P. Simmons Theodore Wesley John D. Armstrong (Deceased) (Deceased) (Deceased) Glocker, Jr. (Deceased) (Deceased)

1961-62 1960-61 1959-60 1958-59 1957-58 J. Thomas Gurney, Jr. George W. Ericksen Horace R. Drew, Jr. William O. E. Henry Charles Beckham (Deceased) (Deceased) (Deceased) (Deceased) Kniskern, Jr. (Deceased)

35 1956-57 1955-56 1954-55 1953-54 1952-53 Amos E. Jackson Lucius A. Buck Michel G. Emmanuel Douglas D. Felix Hugh R. Dowling (Deceased) (Deceased) (Deceased) (Deceased) (Deceased)

36 The Gerald T. Hart Outstanding Tax Attorney of the Year Award

Each year the Tax Section selects an individual who has made major contributions to the advancement of the practice of Tax Law and who exemplifies the highest standards of competence and integrity. The individuals listed below have been selected because of those contributions and their professional accomplishments. The Executive Council voted during its 1992 Annual Meeting to change the title of this award to the “Gerald T. Hart Outstanding Tax Attorney Award” to honor the memory of his significant contributions to the Section and to The Florida Bar.

Awarded 2016-17 Awarded 2015-16 Awarded 2014-15 Awarded 2013-14 Awarded 2012-13 David E. Bowers Robert F. Hudson Mark E. Holcomb William Townsend Dennis Calfee (Deceased)

Awarded 2011-12 Awarded 2010-11 Awarded 2009-10 Awarded 2008-09 Awarded 2007-08 Louis T. M. Conti Richard Comiter Richard A. Josepher Marvin Gutter Jonathan H. Warner (Deceased)

Awarded 2006-07 Awarded 2005-06 Awarded 2004-05 Awarded 2003-04 Awarded 2002-03 Robert E. Panoff Joel D. Bronstein Lauren Young Detzel K. Lawrence Gragg Edward F. Koren

37 Awarded 2001-02 Awarded 2000-01 Awarded 1999-2000 Awarded 1998-99 Awarded 1997-98 J. Bob Humphries Martin Joel Nash David Maurice Henry Howard Charles Henry (Deceased) (Deceased) Richardson Raattama, Jr. Egerton

Awarded 1996-97 Awarded 1995-96 Awarded 1994-95 Awarded 1993-94 Awarded 1992-93 Donald Robert Albert C. O’Neill, Jr. George W. Ericksen Samuel Charles E. Jackson Boggs Tescher (Deceased) Ullman

Awarded 1991-92 Awarded 1990-91 Awarded 1989-90 Awarded 1988-89 Awarded 1987-88 Gerald T. Hart John D. Armstrong Marshall J. Langer Norman H. Lipoff Michel G. Emmanuel (Deceased) (Deceased) (Deceased)

38 Awarded 1986-87 Awarded 1985-86 Awarded 1984-85 Awarded 1983-84 Awarded 1982-83 Stephen T. Dean William O. E. Henry Richard B. Stephens Philip E. Heckerling Sherwin P. Simmons (Deceased) (Deceased) (Deceased) (Deceased) (Deceased)

Awarded 1981-82 James J. Freeland (Deceased)

39 The Marvin C. Gutter Outstanding Public Service Award

The Florida Bar Tax Section recognizes a government employee for Outstanding Public Service each year. This award is presented to a nominee who demonstrates a positive attitude when dealing with taxpayers and representatives, communicates well with taxpayers and representatives, maintains professional decorum and courtesy in dealing with taxpayers and representatives, participates in Continuing Legal Educational programs sponsored by the Tax Section or related CLE organizations, resolves matters competently and quickly, demonstrates personal candor as to the government’s positions in communicating with taxpayers, representatives or opposing counsel, acknowledges material facts that are favorable to taxpayers, is willing to consider alternative theories under existing law, makes requests only for information and documents that are reasonable and relevant to the issue involved and someone who promotes the practice of tax law through education of taxpayers and representatives regarding substantive and procedural rules of tax law.

Awarded 2016-17 Awarded 2015-16 Awarded 2014-15 Awarded 2013-14 Paul Fouche, IRS Marshall Stranburg, IRS Cherene Deem, IRS Andrew Tiktin, IRS

Awarded 2012-13 Awarded 2011-12 Awarded 2010-11 Awarded 2009-10 Jim Johnson, FL. Department Vivian N. Rodriguez, US Jeff P. Kielbasa, Florida Anita Friedlander, IRS of Revenue Department of the Treasury Department of Revenue

Awarded 2006-07 Awarded 2005-06 Awarded 2008-09 Awarded 2007-08 Mary Lou Edelstein, IRS Steven Burgess, IRS Mark Stier, US Department of Justice Martin E. Basson, IRS Tax Division

40 Section Bylaws, Policies and Standards Bylaws of the Tax Section of The Florida Bar

ARTICLE I (a) hold any office in the section, wheth- (m) director(s) - egislation and regula- NAME AND PURPOSES er elected or appointed; tions committee. Section 1. Name. The name is “The Tax (b) vote or participate in the election of Section of The Florida Bar” (“the section” any officers of the section; and Section 2. Selection of Officers. or “section”). (c) vote on the adoption, change or re- (a) Chair. The chair-elect becomes vision of any provision of these by- chair in the manner provided by these by- Section 2. Purposes. The purposes of laws. laws. the section are to: The number of affiliate members of the (b) Chair-Elect. Between April 1 and (a) further the knowledge and practice of June 30 of each year, a nominating com- members of The Florida Bar and af- section at any time may not exceed 1/3 of the total section membership. On be- mittee will be constituted and nominate a filiate members of the section in fed- regular member of the section to the office eral, state and international tax law; coming a member of The Florida Bar in good standing as defined in the Rules of chair-elect for the term of office speci- (b) promote the ethical and competent Regulating The Florida Bar, an affiliate fied in Section 4(b) below. The nominat- practice of tax law; member will have 1 calendar year within ing committee will consist of the following (c) develop and maintain professional which to apply for regular membership in 5 voting members: the 3 immediate past relationships between tax lawyers, the section. chairs; the current chair; and the chair- non-lawyer groups and other lawyer elect. The current chair will act as chair groups; Section 3. Membership Year. The of the nominating committee, and may (d) improve the operation of federal, membership year of the section runs appoint additional, non-voting members state and international tax laws, rules concurrently with the membership year of in the chair’s discretion. The nominating and regulations that accomplish le- The Florida Bar. committee will meet and confer, either in- gitimate government objectives; and person, telephonically or electronically, Section 4. Annual Dues. The annual as designated by the chair. Eligibility for (e) improve the administration of feder- dues for regular members and for affiliate nomination to the office of chair-elect will al, state and international tax laws. members of the section are the amount be limited to regular members of the sec- fixed by the section and approved by the tion who have served (or are currently ARTICLE II Board of Governors of The Florida Bar. serving) at least 4 terms of office as an MEMBERSHIP There will be no proration of annual dues. officer, including at least 1 term of office Section 1. Regular Membership. Any After becoming a regular or affiliate mem- in 2 or more different offices. All mem- member of The Florida Bar in good stand- ber of the section, dues will be payable in bers of the section will be notified of the ing as defined in the Rules Regulating The advance of each membership year. committee’s nomination by publication in Florida Bar is eligible for regular member- the next issue of The Florida Bar News. ship in the section on application and pay- ARTICLE III Petitions setting forth the name of other ment of the section’s annual dues. Any OFFICERS nominees meeting the eligibility require- person who ceases to be a member of Section 1. Officers. The officers of the ments for the office of chair-elect may be The Florida Bar in good standing as de- section consist of the following: made by any 10 regular members of the fined in the Rules Regulating The Florida (a) chair; section. These petitions will be filed with Bar simultaneously ceases to be a regular the secretary of the section not later than member of the section. (b) chair-elect; September 15 to allow inclusion on a (c) secretary; written ballot. Only a regular member of Section 2. Affiliate Membership. The the section meeting the eligibility require- directors’ committee may, in its sole dis- (d) treasurer; ments for the office of chair-elect may be cretion, accept as an affiliate member of (e) director(s) - educational programs nominated. Nominations will not be valid the section, on application and payment of division; unless made in the manner provided in the prescribed affiliate membership dues, (f) director(s) - section administration these bylaws. If, after publication as re- any person who is: a full-time law student division; quired above in The Florida Bar News, at any accredited school of law in Florida; (g) director(s) - state tax division; there is only 1 nomination for the office a conditionally admitted member of The of chair-elect, that nominee will become Florida Bar as defined in the Rules Regu- (h) director(s) - federal tax division; chair-elect effective the following July 1. lating The Florida Bar; an inactive member (i) director(s) - long range planning of The Florida Bar as defined in the Rules committee; (c) Election Procedure. If more than 1 eligible regular member is nominated Regulating The Florida Bar; or a law fac- (j) director(s) - new tax lawyers com- for the office of chair-elect as provided in ulty affiliate of The Florida Bar as defined mittee; in the Rules Regulating The Florida Bar. paragraph (a) above, the chair-elect will (k) director(s) - membership recruitment be elected by written ballot of a majority Affiliate members have all the privileges committee; of the regular members of the section who of membership in the section, except (l) director(s) - sponsorship committee; vote in the election. A written ballot will that they may not: and be mailed electronically to each regular

42 member of the section by October 1. A to ratification by the section at its next and the proper receipt and maintenance completed ballot must be received by the regularly scheduled meeting. In appoint- of accounting records of these funds. No secretary, with a copy to the section’s pro- ing section officers, the chair-elect may commitment or disbursement of section gram administrator, within 20 days after not re-appoint an individual to the same funds may be made without authorization the date of mailing. Each nominee may office if that individual has previously of the chair and treasurer. prepare a statement of not more than 500 served in that office for the 3 prior con- (e) Division Directors. The division words to be mailed electronically to all secutive years; two years is the typical directors are responsible for implement- regular members of the section with the term in office. Each division and commit- ing the activities of the committees within ballot. The statement may contain any tee listed in Section 3 of this Article will their respective divisions, coordinating di- information about the nominee that the have no more than 2 directors. vision activities and assisting the chair in nominee chooses. The statement must carrying out section projects. The chair Section 3. Duties of Officers. be received by the secretary no later may appoint 1 or more assistant direc- than September 20 to be included with (a) Chair. The chair will preside at all tors for the division to assist the division the ballot mailing. Each regular member general meetings of the section, at all director(s), but assistant directors may of the section in good standing as of Oc- meetings of the executive council, and not be members of the directors’ commit- tober 1 will be eligible to cast 1 vote for at all meetings of the directors’ commit- tee. 1 nominee for the position of chair-elect. tee. The section chair will appoint and (f) Director(s) of Long Range Plan- The chair, chair-elect and secretary will may discharge the officers (except the ning Committee. The director(s) of the determine the number of valid ballots re- chair-elect), and all chairs of the section’s long range planning committee are re- ceived for each nominee. If no nominee committees and subcommittees, will be sponsible for setting the agenda of, and receives a majority of the votes cast and responsible for the preparation of all re- timely received by the secretary, a run-off ports to be submitted to The Florida Bar, presiding over the long range planning election will be conducted between the 2 and will perform other duties as custom- committee. The director(s) will coordi- nominees receiving the greatest number arily pertain to the office of the chair. nate with the chair and chair-elect in the of votes. A written ballot will be mailed The section chair is an ex officio member matters to be considered by the commit- electronically to each regular member of of all committees of the section. All ap- tee. The chair may appoint 1 or more the section by November 1 containing pointments made by the chair to the direc- assistant directors for the committee to the names of the two run-off candidates. tors’ committee, and of assistant division assist the committee director(s), but as- A completed ballot must be received by directors, will be subject to ratification by sistant directors may not be members of the secretary, with a copy to the section’s the section at its next regularly scheduled the directors’ committee. program administrator, within 20 days meeting. The chair may delegate to the (g) Director(s) of New Tax Lawyers of the date of the mailing. Each regular division directors the authority to appoint Committee. The director(s) of the new member of the Section in good standing the committee chairs and members of the tax lawyers committee are responsible as of October 1 will be eligible to cast 1 committees and subcommittees within for all subcommittees within the commit- vote in the run-off election for 1 nominee their respective divisions. tee. The director(s) are responsible for for the position of chair-elect. The nomi- (b) Chair-Elect. The chair-elect will be- formulating, coordinating and implement- nee who receives a majority of votes cast come chair in the event of the death, res- ing committee activities, working with the that are timely received by the secretary, ignation, removal from office or failure of division directors, as provided in Article as determined by the chair, chair-elect the chair to serve, for any reason; except VI, and assisting the chair in carrying out and secretary, will be named chair-elect that in the case of temporary disability or section projects. The chair may appoint effective the following July 1. The result absence of the chair, the chair-elect will 1 or more assistant directors for the com- of the election will be announced by pub- serve as acting chair only for the duration mittee to assist the committee director(s), lication in the next issue of The Florida of the chair’s disability or absence. The but assistant directors may not be mem- Bar News. The chair, assisted by special chair-elect is responsible for duties as the bers of the directors’ committee. committee(s) as the chair may appoint, chair or the directors’ committee of the (h) Director(s) of Membership Re- may adopt additional procedures consis- section may designate. The chair-elect is cruitment Committee. The director(s) tent with this section 2 as are necessary an ex officio member of all committees of of the membership recruitment commit- to administer the election. the section. tee are responsible for formulating, coor- (d) Content of Ballots and Instruc- (c) Secretary. The secretary will keep dinating and implementing the section’s tions. The chair, assisted by special the permanent files and records of the membership recruitment plan and activi- committee(s) as the chair may appoint, section, including minutes of meetings of ties, in coordination with the long range will determine the form and content of the the section and of the executive council planning committee and new tax lawyers official ballots and accompanying instruc- and directors’ committee, and will main- committee. The chair may appoint 1 or tions consistent with this section 2 for tain files of the various committee reports. more assistant directors for the commit- elections of the chair-elect. (d) Treasurer. The treasurer is the chief tee to assist the committee director(s), (e) Appointment of Other Officers. financial officer of the section. The trea- but assistant directors may not be mem- The chair-elect will appoint regular mem- surer will prepare financial reports to the bers of the directors’ committee. bers as the secretary, treasurer, and di- chair and directors’ committee, assist the (i) Director(s) of the Sponsorship rectors. No person may be appointed chair-elect in preparing the budget for the Committee. The director(s) of the spon- to more than 1 officer position at a time. subsequent year, and will confer with ap- sorship committee are responsible for Their terms are effective when the chair- propriate employees of The Florida Bar in developing, coordinating and maintain- elect assumes the office of chair, subject the proper disbursement of section funds ing relationships with section sponsors,

43 in coordination with the chair and chair- council, which will fill the vacancy of chair Section 2. Duties. The executive coun- elect. The chair may appoint 1 or more from among its members for the unex- cil will have duties and responsibilities as assistant directors for the committee to pired term. At the next annual meeting are specifically granted to it under these assist the committee director(s), but as- of the section, a chair and chair-elect will bylaws or delegated to it by the directors’ sistant directors may not be members of be elected and take office in the manner committee or the section. the directors’ committee. provided for in these bylaws. (j) Director(s) of the Legislation and Article VI Regulations Committee. The director(s) ARTICLE IV DIVISIONS AND COMMITTEES of the legislation and regulations commit- DIRECTORS’ COMMITTEE Section 1. Educational Programs Di- tee are responsible for formulating, coor- Section 1. Membership. The directors’ vision. The standing committees of the dinating and implementing the section’s committee consists of the officers of the educational programs division are: legislative positions and submitting com- section, the immediate past chair of the (a) Fall Meeting; ments on state, federal and international section and up to 6 at-large directors ap- (b) International Tax Conference; tax regulations, in coordination with the pointed by the chair. All past chairs of the (c) Representing the Physician; state tax division and the federal tax di- section will be ex officio members of the (d) National Multistate Tax Program; vision. The chair may appoint 1 or more directors’ committee, and will have the (e) Annual Tax Update and Certifica assistant directors for the committee to right to vote on matters that come before tion Review; assist the committee director(s), but as- the committee, but will not be counted for (f) Annual Wealth & Asset Protection; sistant directors may not be members of purposes of a quorum. (g) State Tax Conference; and the directors’ committee. Section 2. Responsibilities. The di- (h) Annual Meeting. rectors’ committee is responsible for the Section 4. Term of Office. daily operations of the section and is the The committees of the educational pro- (a) Chair. The term of office of the governing body of the section between grams division are responsible for coop- chair begins on July 1 following his or her section meetings. The committee con- erating with appropriate committees of term as chair-elect, and ends on the suc- ducts its business at regular and special The Florida Bar in arranging legal insti- ceeding June 30. meetings as provided in these bylaws, tutes and other similar programs; for pro- (b) Chair-Elect. The term of office of as called by the chair. Meetings may be viding speakers on tax subjects to local the chair-elect begins on July 1 after his conducted in person, telephonically or bar associations and other groups; and, or her nomination without opposition or electronically, as determined by the chair. in general, for developing, coordinating, election as provided in section 2 of these The directors’ committee is also respon- implementing and conducting programs bylaws and ends on the succeeding June sible for reviewing long range planning to better inform the members of the sec- 30, when the chair-elect automatically goals and policies for the section, includ- tion, The Florida Bar and the public re- assumes the office of chair. ing budget and CLE matters as may be garding developments in taxation and suggested by the long-range planning (c) Other Officers. The terms of office the importance of obtaining competent, committee. The section may delegate to of the other officers run concurrently with proper advice in tax matters. the directors’ committee any of its author- the full term of the chair appointing them. ity. All actions of the directors’ commit- Section 2. Section Administration Di- tee taken on behalf of the section, except Section 5. Vacancies. The chair will vision. those delegated to it by the section, are fill all vacancies, except vacancies in the (a) The standing committees of the sec- subject to ratification by the section at its office of chair and chair-elect, which will tion administration division are: next regular meeting. be filled in the manner provided by these (1) Meeting and CLE Statistics Com- bylaws. If the office of chair becomes Section 3. Reports. The secretary of mittee; the section will submit a written report at vacant, the chair-elect will immediately (2) Meetings Committee; assume the office of chair, and will serve regular and special meetings of the sec- as chair for the remainder of that term, tion summarizing the activities of the di- (3) National Tax Moot Court Compe- as well as the term for which the chair- rectors’ committee since the date of the tition Committee; elect was originally elected to serve. If last regular or special meeting of the di- (4) Outstanding Florida Tax Lawyer the offices of both chair and chair-elect rectors’ committee. Committee; become vacant, the treasurer will fill the (5) Pro-bono Committee; Article V vacancy of chair for the unexpired term, (6) Professional Liaisons; and the secretary will become the chair- EXECUTIVE COUNCIL elect, to serve the next term as chair. At Section 1. Membership. The member- (7) Publications; the next annual meeting of the section, ship of the executive council consists of (8) Publicity; a chair-elect will be elected in the man- the directors’ committee, any assistant (9) Scholarship; and ner provided in these bylaws, to serve directors provided in Article III, Section 3, (10) Website. the term following that of the former sec- the chair and vice-chairs of each standing retary. In the event that the offices of committee of the section, and the chair (b) The committees of the section admin- both chair and chair-elect become vacant and vice-chair of each subcommittee of istration division are responsible for: and cannot be filled as provided above, a standing committee of the section. All (1) compiling statistics with respect then the executive director of The Florida past chairs of the section are ex officio to the section’s meeting and educa- Bar will call a meeting of the executive members of the executive council. tional programs;

44 (2) planning and coordinating the (c) The Meetings Committee will be di- procedure; coordinating with the leg- meetings and activities of the section vided into a subcommittee for each islation and regulations committee in and coordinating activities with The section meeting. Each subcommit- evaluating, recommending and com- Florida Bar, other sections of The tee will consist of the chair and chair- menting on proposed legislative and Florida Bar, the American Bar As- elect of the section, sponsorships regulatory changes to state tax laws sociation, the American Association committee director(s), CLE program for consideration by the section; and of Attorney-Certified Public Accoun- chair, and meeting chair. Each meet- for providing written commentary tants, and the Florida Association ing subcommittee will be responsible on and analysis of state tax issues of Attorney-Certified Public Accoun- for planning, budgeting and imple- in publications of the section and of tants; menting its respective meeting. The Florida Bar. The duties of each (3) administering and coordinating (d) The Outstanding Tax Lawyers Com- standing committee will be estab- the section’s moot court competition; mittee will consist of the chair of the lished by the director(s) of the state tax division. (4) selecting an individual each year section. who has made major contributions (e) The Professional Liaisons Commit- Section 4. Federal Tax Division. to the advancement of the practice tee will maintain liaisons with the fol- of tax law and who exemplifies the lowing organizations: (a) Each standing committee of the fed- eral tax division will be supervised highest standards of competence (1) American Bar Association Sec- by an assistant director. Each com- and integrity, to receive the Gerald tion of Taxation; T. Hart Outstanding Tax Attorney of mittee will include the standing sub- (2) Business Law Section of The the Year Award; selecting a public committees set forth below and such Florida Bar; servant each year who has demon- other subcommittees established strated a commitment to promoting (3) Real Property, Probate and Trust pursuant to section 11 of this article. the fair administration of the tax laws, Law Section of The Florida Bar; The chair of each subcommittee will to receive the Marvin C. Gutter Out- (4) Florida Institute of Certified Pub- report to the assistant director of the standing Public Service Award; lic Accountants; committee of which that subcommit- tee is a part. The standing commit- (5) coordinating pro bono efforts (5) Florida Association of Attorney- tees and subcommittees of the fed- and opportunities for section mem- Certified Public Accountants; eral tax division are: bers; (6) Internal Revenue Service; (1) International Taxation - (6) cooperating with appropriate (7) State of Florida Department of (A) Taxation of International Transac- committees of The Florida Bar en- Revenue; gaged in similar or allied activities tions-Out-Bound; and and encouraging participation in the (8) all law schools in the State of (B) Taxation of International Transac- tax certification program; maintaining Florida; and tions-In-Bound. liaison with law schools in the State (9) all graduate tax law programs in (2) Taxation of Business Organizations/ of Florida and those law schools the State of Florida. Individuals - maintaining graduate tax programs; (f) The Publications Committee will con- (A) Taxation of Corporations; maintaining liaison with accoun- sist of the following subcommittees: (B) Taxation of Employee Benefits; tants, lay tax practitioners, the Inter- (1) Florida Bar Journal; nal Revenue Service, the State of (2) Tax Section Bulletin; (C) Taxation of Limited Liability Com- Florida Department of Revenue, and (3) Tax Section Directory; and panies; other persons interested in state and (4) Tax Section E-newsletter. (D) Taxation of Partnerships; federal tax laws; (E) Taxation of S Corporations; (7) publishing and distributing all di- Section 3. State Tax Division. (F) Taxation of Individuals; and rectories of the section; cooperating (a) The standing committees of the state with editing and furnishing articles for tax division are: (G) Specialty Areas. publication in The Florida Bar Jour- (1) Sales, Use, and Gross Receipts (3) Estate Planning - ; and publishing and distributing a nal Taxes; (A) Taxation of Estates and Gifts; periodical entitled “The Tax Section Bulletin”; (2) Documentary Stamp, Intangible (B) Taxation of Exempt Organiza- and Corporate Income Tax; tions; and (8) publishing the activities of the section and its committees; (3) Administration and Procedures; (C) Taxation of Fiduciary Income. (9) coordinating and supervising (4) Ad Valorem Taxes; and (4) Tax Controversy and Procedure scholarships, which may be provid- (5) Publications and Bulletin. - ed by the section to the various law (b) The committees of the state tax di- (A) Taxation of Bankruptcy; schools located in the State of Flor- vision are responsible for monitoring (B) Civil Tax Procedure; ida; coordinating fellowships which and informing section members re- (C) Criminal Tax Procedure; may be made from time to time by the garding substantive state tax devel- (D) IRS Collection Activities; section and selecting fellows; and opments; monitoring and informing (10) maintaining the section’s web- section members regarding develop- (E) Tax Liaison; and site. ments in state tax administration and (F) Tax Court Bar Relations.

45 (b) The committees of the federal tax di- (2) Mentor Programs; and ing the section’s membership recruitment vision are responsible for monitoring and (3) Membership. plan and activities, in coordination with informing section members regarding the long range planning committee and (b) The subcommittees of the new tax substantive federal and international tax new tax lawyers committee. lawyers committee are responsible for developments; monitoring and inform- assisting the section and its various com- ing section members regarding devel- Section 9. Sponsorship Committee. mittees engaged in similar activities with- opments in federal and international tax The sponsorship committee will be re- in the scope of the subcommittees; pro- administration and procedure; coordinat- sponsible for developing, coordinating viding a forum for new tax lawyers to be- ing with the legislation and regulations and maintaining relationships with sec- come integrated into the section and the committee in evaluating, recommending tion sponsors, in coordination with the practice of tax law; providing information and commenting on proposed legislative chair and chair-elect. All past chairs of and assistance to new tax lawyers in the and regulatory changes to federal and the section will be ex officio members of section; stimulating the interest and par- the committee. international tax laws for consideration ticipation of new tax lawyers in the sec- by the section; and for providing written tion’s activities; and carrying out projects Section 10. Legislation and Regula- commentary on and analysis of federal for the betterment of relations between tax issues in publications of the section tions Committee. The legislation and the members of the section, law students, regulations committee will be respon- and of The Florida Bar. The duties of the bar, bench, and community. each standing committee will be as es- sible, in coordination with the state tax tablished by the director of the federal tax (c) Membership of the new tax lawyers division and the federal tax division, for division and by the assistant director for committee will include all regular and af- formulating, coordinating and implement- the relevant standing committee. filiate members of the section who have ing the section’s legislative positions and not attained the age of 36 at the begin- submitting comments on state, federal (c) Liaisons of the federal tax division will ning of the fiscal year of the section. In and international tax regulations, includ- be appointed by the chair and will include addition, any regular or affiliate member ing evaluating and recommending pro- special liaison to the tax committee of the of the section who has not practiced tax posed state, federal and international tax southeast region. Up to law for more than 10 years at the begin- legislative and regulatory changes for 3 individuals will be appointed to be del- ning of the fiscal year of the section, re- consideration by the section. egates from Florida to the special liaison gardless of age, will be a member of the tax committee of the southeast region. new tax lawyers committee. All members Section 11. Functions of Standing Each delegate will serve for a term of 3 of the new tax lawyers committee will Committees. The standing committees years. In selecting delegates, the chair be entitled to the rights and privileges of have responsibility for their subcommit- should give preference to, but will not be membership for the remainder of the fis- tees, the subject matter indicated by their required to appoint, the immediate past cal year. names and further responsibilities or sub- chair of the section. In the event of a va- committees as the directors’ committee cancy among the Florida delegation, the Section 7. Finance Committee. The by majority vote or the chair of the sec- chair of the section will fill the vacancy by finance committee will be responsible for tion under section 13 of this article may appointment. If a delegate is unable to advising and assisting the chair and trea- assign, designate, or otherwise establish. attend a meeting, the chair will appoint a surer on budgetary matters, including but substitute acting delegate for that meet- not limited to: planning the section bud- Section 12. Organization of Standing ing only. Liaison will be maintained with get; planning the budget for section meet- Committees. The chairs of the stand- the tax court to foster appropriate forums ings; and analyzing any necessary budget ing committees and any subcommittees to exchange ideas and resolve mutual modifications during the fiscal year. Any are appointed by the chair of the section. problems. Liaison will be maintained with final decisions regarding budgetary mat- The retiring committee chairs will deliver the regional counsel’s office of the Inter- ters will be the responsibility of the chair. to the incoming committee chairs the per- nal Revenue Service and the tax division The finance committee will have 12 mem- manent committee files and records, if of the Department of Justice. bers: the 2 immediate past chairs, the any. The chair of the section may desig- chair-elect, the treasurer, the secretary, nate 1 or more vice-chairs for any stand- Section 5. Long Range Planning Com- the sponsorships committee director(s), ing committee. The chair of a standing committee may organize 1 or more sub- mittee. The long range planning commit- up to 3 at-large members appointed by committees from among the membership tee is responsible for a continuing review the chair, and 3 ex officio members who of the standing committee. of the operations of the section and sug- are past chairs. The finance committee gesting long range planning and policy will hold its meetings in conjunction with Section 13. Additions to and Deletions goals for the section, including consulting the directors’ committee or at other times and places as the chair may designate. of Standing Committees. The chair of with the finance committee and the chair the section, subject to approval of the di- on budgetary matters. All meetings of the finance committee will be recorded by the secretary. Meetings rectors’ committee, may create additional standing committees, combine the activi- Section 6. New Tax Lawyers Commit- of the finance committee may be held telephonically or electronically. ties of 2 or more standing committees, tee. abolish a standing committee, or create (a) The current standing subcommittees Section 8. Membership Recruitment or abolish subcommittees of standing of the new tax lawyers committee Committee. The membership recruit- committees, but any of these actions will are: ment committee will be responsible for be effective only during the chair’s term (1) Educational Programs; formulating, coordinating and implement- of office.

46 ARTICLE VII ity vote of those present, in person or by cal activity of The Florida Bar and the pro- MEETINGS proxy, will be binding. posed section position is not inconsistent with an official position of the bar on that Section 1. Section. Section 3. Executive Council. The issue; and (a) Organizational Meeting. Each fis- executive council may hold meetings as (c) the issue is not one that carries the po- cal year the section will hold an organiza- determined by the chair of the section. tential of deep philosophical or emotional tional meeting at a time and place fixed The date and location of each meeting division among a substantial segment of will be fixed by the chair of the section, by the chair of the section. the membership of the bar. who will give written or electronic notice (b) Annual Meeting. Each fiscal year For purposes of this article, “legislation” of the date and location to each member the section will hold an annual meeting at includes administrative action by taxing of the executive council at least 7 days a time and place fixed by the chair of the authorities. prior to the meeting date. Those regular section. members present at a meeting of the ex- (c) Regular Meetings. In addition to Section 2. Notice of Legislative Posi- ecutive council duly called will constitute tion. In July of each year, prior to the the organizational meeting and the an- a quorum for any regular or special meet- nual meeting, the section may hold 1 or regularly scheduled meeting of the board ing and a majority vote of the quorum will of governors, the chair will notify the ex- more regular meetings as determined by be binding. the chair of the section. The date and ecutive director of The Florida Bar of all of the section’s approved legislative posi- location of each regular meeting will be Section 4. Division Meetings. The di- tions then in effect. These positions will fixed by the chair of the section. rector of each division may call a meeting be clearly identified as positions of the of the division at the time and place and (d) Notice of Meetings. Notice of section only, at all times before legislative each meeting will be given by electronic on notice as the director deems desir- able. Meetings may be held telephoni- bodies and members, unless otherwise means to section members and by publi- authorized by the board of governors. cation of the time, date and place in The cally or electronically. Florida Bar Journal, Florida Bar News or in Section 3. Procedure for Adoption of the Tax Section Bulletin. Section 5. Standing Committees. The chair of each standing committee may Legislative Positions. All legislative (e) Quorum. The regular members call a meeting of the committee at the positions of the section will be adopted of the section present in person at any time and place and on notice as the chair in accordance with the provisions of this meeting will constitute a quorum and a deems desirable. Meetings may be held article. Adoption of a legislative position majority vote of those present and voting telephonically or electronically. requires a bifurcated vote by the section. will be binding. On proper motion at a duly noticed meet- Section 6. Subcommittees. The chair ing, the section, by a 2/3 vote of the reg- Section 2. Directors’ Committee. The of each subcommittee may call a meeting ular members present and voting, must directors’ committee will hold its organi- of the committee at the time and place first find that a proposed legislative posi- zational meeting in conjunction with the and on notice as the chair deems desir- tion is within the purposes of the section organizational meeting of the section, able. Meetings may be held telephoni- outlined in Article I, Section 2 of these and will hold a meeting in conjunction cally or electronically. bylaws; and second, by separate motion, with the annual meeting of the section. the section must approve the substance In addition, a meeting of the directors’ ARTICLE VIII of the proposed legislative position by a committee will be held in conjunction with ADVOCACY POLICY majority vote. Once adopted, the secre- each regular or special meeting of the tary will immediately notify the executive section. The date and location of each Section 1. Limits on Legislative In- director of The Florida Bar in writing of the regular meeting will be fixed by the chair volvement. The section may be involved section’s adoption of the legislative posi- of the section, who will give written notice in legislation that is significant to the ju- tion. The legislative position of the sec- to each member of the directors’ commit- diciary, the administration of justice, the tion may not be advanced until the board tee at least 30 days prior to the scheduled fundamental legal rights of the public of governors has reviewed the position date. Special meetings of the directors’ or the interests of the section or its pro- and has not disapproved it in accordance committee will be held at the times and grams or functions, consistent with the with the board’s standing legislative poli- places as the chair of the section des- bylaws of The Florida Bar and the stand- cies and procedures. Once approved, ignates by written or electronic notice to ing policies and procedures of the board a legislative position of the section will each member of the directors’ committee of governors. The section may be recog- remain in effect for the full biennial ses- nized by the board of governors as taking at least 7 days prior to the meeting date. sion during which it is adopted, unless action on or advocating a position on a Meetings of the directors’ committee may otherwise reversed or rescinded by the legislative or political issue only when all be held telephonically or electronically. board, or by a vote of the members of the of the following criteria are met: At these meetings the written or electron- section present and voting at a regularly ic proxy of any committee member will be (a) the issue involved is within the sec- scheduled meeting. recognized for purposes of a quorum and tion’s subject matter jurisdiction as de- may be voted by the holder designated. scribed in the section’s bylaws; Section 4. Executive Approval Com- Attendance in person or by proxy of more (b) the issue is beyond the scope of per- mittee. The section’s executive approval than 50% of the members of the direc- missible legislative or political activity of committee will be composed of 3 mem- tors’ committee will constitute a quorum The Florida Bar, or the issue is within the bers, consisting of the chair, chair-elect, for any of these meetings and the major- permissible scope of legislative or politi- and a third regular member appointed

47 by the chair for a staggered term. At tion adopted by either the board of gover- the section must first be approved in any time that the section cannot meet nors or any other sub-unit of The Florida the manner specified in these bylaws. to adopt a legislative or judicial position Bar and will indicate if the other group prior to the time when action is expected has been contacted about its position. Section 3. Compensation and Ex- or required, the executive approval com- Except in emergency situations, notice, penses. No salary or other compensa- mittee has the authority to adopt a posi- along with a draft of the amicus curiae tion will be paid to any member of the tion of the section with respect to pending brief, must be provided at least 10 days section for performance of services to legislation or litigation. Any position thus prior to the filing of the brief. In emergen- or on behalf of the section, but mem- taken must be approved by the board of cy situations both the 10-day requirement bers may be reimbursed for reasonable governors and ratified by the section at and the prior submission of a completed and necessary telephone expenses, its next scheduled meeting; any legisla- amicus curiae brief may be waived by the reproduction expenses and other simi- tive position may be rescinded in accor- president of The Florida Bar. The section lar out-of-pocket expenses that are dance with Section 3 of this article. may not file its motion for leave to appear documented as having been incurred in or proposed amicus curiae brief without the performance of these services and Section 5. Limits on Adoption of Judi- express consent of the executive commit- are specifically authorized by the chair of cial Positions. The section may adopt tee of the bar or the board of governors the section or the directors’ committee. a position and submit an amicus curiae and, if approved, any amicus curiae posi- brief in pending litigation only when the tion taken by the section must be clearly Section 4. Action of the Tax Section. issue is beyond the scope of permissible identified as the action of the section and Unless otherwise specified, where ac- legislative or ideological activity of The not that of The Florida Bar, unless the ex- tion by the section is required or autho- Florida Bar, or the issue is within the per- ecutive committee of the bar or board of rized by these bylaws, a majority vote missible legislative or ideological activity governors directs otherwise. of the members of the section present of the bar and the proposed brief does and voting at a duly called meeting of not take a position that is inconsistent Section 7. Section Lobbyist. On the the section will be binding. Where ac- with an official position of the bar. The approval of the board of governors, the tion of the executive council is called section may not adopt a position or sub- section may retain a lobbyist to assist it for by standing board policies, Rules mit an amicus curiae brief in pending liti- in advancing its legislative position. In Regulating The Florida Bar or similar gation unless the issue involved is within requesting approval, the section must policies or regulations of The Florida the area of subject matter interest of the submit to the board of governors informa- Bar, the action of the section will be section as described in its bylaws, and tion as the board requests. The section substituted, except as the authority to the issue is not one that carries the po- lobbyist must communicate all proposed take the action is delegated by the sec- tential of deep philosophical or emotional legislative developments to the executive tion to the directors’ committee or the division among a substantial segment of director of The Florida Bar. No amount executive council. the membership of the bar. will be budgeted or spent for legislative activities other than the amount budgeted Section 5. Amendments. These by- Section 6. Procedure for Adoption of or received as voluntary dues from sec- laws may be amended only by the board Judicial Positions. All proposed judicial tion members. of governors upon recommendation by positions of the section will be adopted the section. in accordance with the procedures de- Article IX scribed in sections 3 and 4 of this article, MISCELLANEOUS Section 6. Conduct of Meetings. The as applicable. Once adopted, the secre- current edition of Robert’s Rules of Order tary will immediately notify the board of Section 1. Action of The Florida Bar. will govern the conduct of all meetings of governors of the nature of the litigation, No action of the section may be rep- the section, its divisions, committees and the positions(s) sought to be taken by the resented as the action of The Florida subcommittees. section as amicus curiae, the anticipated Bar unless it has been approved by the effect of the litigation and the final deci- board of governors. Section 7. Effective Date. These by- sion, the need for the section to take the laws are effective January 20, 2017, as proposed position, the absence or exis- Section 2. Financial Obligations. Be- approved by the Board of Governors of tence of conflict with any previous posi- fore payment all financial obligations of The Florida Bar.

48 The Florida Certification Plan

The Florida Certification Plan became effective July 1, 1982 by order of the Supreme Court of Florida. The plan is contained in Rule 6-3, Rules Regulating The Florida Bar. The Rules may be found at www.floridabar.org/certification. Certification in the highest level of evaluation by The Florida Bar of the competency and experience of attorneys in the 24 areas of law approved for certification by the Supreme Court of Florida.

The purpose of the Certification Plan is to identify lawyers with “special knowledge, skills and proficiency” in various areas of law, and professionalism and ethics in the practice. The program is intended to assist the public in making an informed decision when seeking legal services and to benefit the profession by establishing a reliable referral resource. The primary features of the plan include:

1. A lawyer seeking to be certified must be a member in good standing of The Florida Bar, have practiced law for at least 5 years, demonstrate substantial involvement (30% to 50%) in the area during 3 of the last 5 years, show completion of approved continuing legal education (30 to 90 hours for initial application), submit to peer review, and successfully pass an examination. Board certification is valid for five years, during which time the attorney must continue to practice law and meet the program standards.

2. Currently there are 24 areas of practice available under the Certification Plan: Admiralty & Maritime Criminal Appellate Marital & Family Law Adoption Law Criminal Trial Real Estate Antitrust & Trade Regulation Elder Law State and Federal Government Appellate Practice Education Law and Administrative Practice Aviation Law Health Law Tax Law Business Litigation International Law Wills, Trusts & Estates City, County & Local Government Intellectual Property Workers’ Compensation Civil Trial Immigration & Nationality Law Construction Law Labor & Employment Law

3. A lawyer who attains board certification may list the area of practice on letterhead, business cards, in the yellow pages, and by such other means permitted by the Code of Professional Responsibility. The listing may be made by stating “Board Certified (area) Lawyer” or “Specialist in (area).” Board certified Florida Bar members are the only Florida attorneys allowed to identify themselves as “Board Certified,” “Specialists,” “Expert” or to use the letters “B.C.S.” for Board Certified Specialist on business cards or letterhead, in legal directories or advertising.

4. The Supreme Court of Florida retains ultimate authority for new certification areas and standards. The operational and administrative responsibilities are vested in the Board of Legal Specialization & Education, with committees for each practice area.

5. In approving the Plan, the Court recognized its responsibility to ensure that Florida’s legal system is responsive to public needs and that the lawyers of this state have available to them a method for improving their proficiency. The Court stated in its May 21, 1981 opinion: “We believe that the public is entitled to know which lawyers have demonstrated special skills and possess technical competency in specific legal areas and we have concluded that the framework of the proposals submitted by The Florida Bar is the proper means to accomplish this objective... We commend The Florida Bar for its extensive and dedicated efforts in the development of the proposed certification plan. It is, in our view, a step forward in improving the system of justice in this state.”

For more information about the Certification Plan, please contact the Legal Specialization & Education Department of The Florida Bar, 651 E. Jefferson Street, Tallahassee, Florida 32399-2300 or call 800/342-8060, ext 5842, or 850/561-5842. Information may also be found at www.floridabar.org/certification.

49 Standards for Certification of a Board Certified Tax Lawyer Section 6 Rules Regulating The Florida Bar

RULE 6-5.1 GENERALLY stitute 1 year of the practice of law submit the names and addresses of 5 A lawyer who is a member in good for purposes of the 5-year practice other attorneys who are familiar with standing of The Florida Bar and meets requirement (but not the 5-year bar the applicant’s practice, not includ- the standards prescribed below may membership requirement) under this ing attorneys who currently practice be issued an appropriate certificate subdivision. However, an applicant in the applicant’s law firm, who can identifying the lawyer as “Board Cer- may not receive credit for more than attest to the applicant’s reputation for tified in Tax Law.” The purpose of the 1 year of practice for any 12-month involvement in the field of tax law in standards is to identify those lawyers period under this subdivision; ac- accordance with rule 6-3.5(c)(6), as who practice in the area of taxation and cordingly, for example, an applicant well as the applicant’s character, eth- have the special knowledge, skills, and who, while being engaged in the ics, and reputation for professional- proficiency to be properly identified to practice of law, receives an LL.M. ism. The board of legal specialization and education or the tax certification the public as board certified in tax law. degree by attending night classes, would not receive credit for the prac- committee may authorize references RULE 6-5.2 DEFINITIONS tice of law requirement by virtue of from persons other than attorneys in having received the LL.M. degree. such cases as they deem appropri- (a) Tax Law. “Tax law” means legal is- (b) Substantial Involvement. Every ap- ate. The board of legal specialization sues involving federal, state, or local plicant must demonstrate substantial and education and the tax certifica- income, estate, gift, ad valorem, ex- involvement in the practice of tax law tion committee may also make such cise, or other taxes. during the 3 years immediately pre- additional inquiries as they deem ap- (b) Practice of Law. The “practice of ceding the date of application. Upon propriate. law” for this area is defined as set an applicant’s request and the rec- (d) Education. Every applicant must out in rule 6-3.5(c)(1). Notwithstand- ommendation of the tax certification demonstrate that during the 3-year ing anything in the definition to the committee, the board of legal spe- period immediately preceding the contrary, legal work done primarily cialization and education may waive date of application, the applicant for a purpose other than legal advice the requirement that the 3 years be has met the continuing legal educa- or representation (including, but not “immediately preceding” the date of tion requirements in tax law as fol- limited to, work related to the sale of application if the board of legal spe- lows. The required number of hours insurance or retirement plans or work cialization and education determines shall be established by the board of in connection with the practice of a the waiver is warranted by special legal specialization and education profession other than the law) shall and compelling circumstances. Sub- and shall in no event be less than not be treated as the practice of law. stantial involvement is defined as at 90 hours. Credit for attendance at least 500 hours per year in the prac- continuing legal education seminars RULE 6-5.3 MINIMUM STANDARDS tice of law in which an applicant has shall be given only for programs that had substantial and direct participa- are directly related to tax law. The (a) Minimum Period of Practice. Every tion in legal matters involving signifi- education requirement may be satis- applicant shall have been engaged cant issues of tax law. An applicant fied by 1 or more of the following: in the practice of law in the United must furnish information concern- (1) attendance at continuing legal States, or engaged in the practice of ing the frequency of the applicant’s education seminars meeting the re- United States law while in a foreign work and the nature of the issues in- quirements set forth above; country, and shall have been a mem- volved. For the purposes of this sub- (2) lecturing at, and/or serving on the ber in good standing of the bar of division the “practice of law” shall be steering committee of, such continu- any state of the United States or the as defined in rule 6-3.5(c)(1), except ing legal education seminars; District of Columbia for a period of 5 that it shall also include time devoted years as of the date of application. to lecturing and/or authoring books (3) authoring articles or books pub- (1) The years of practice of law need or articles on tax law if the applicant lished in professional periodicals or not be consecutive. was engaged in the practice of law other professional publications; (2) Notwithstanding the definition of during such period. Demonstration (4) teaching courses in “tax law” at “practice of law” in rule 6-3.5(c)(1), of compliance with this requirement an approved law school or other receipt of an LL.M. degree in taxation shall be made initially through a form graduate level program presented by (or such other related fields approved of questionnaire approved by the tax a recognized professional education by the board of legal specialization certification committee but written association; and education and the tax certifica- or oral supplementation may be re- (5) completing such home study pro- tion committee) from an approved quired. grams as may be approved by the law school shall be deemed to con- (c) Peer Review. Every applicant shall board of legal specialization and ed-

50 ucation or the tax certification com- To be eligible for recertification, an board certified tax lawyers. If the ap- mittee; or applicant must meet the following re- plicant has not attained 125 hours of (6) such other methods as may be ap- quirements: continuing legal education, but has proved by the board of legal special- (a) Substantial Involvement. A satis- attained more than 60 hours during ization and education and the tax factory showing, as determined by such period, successful passage of certification committee. the board of legal specialization and the written examination given by the education and the tax certification board of legal specialization and ed- The board of legal specialization and committee, of continuous and sub- ucation to new applicants shall sat- education or the tax certification com- stantial involvement in the field of tax isfy the continuing legal education mittee shall, by rule or regulation, es- law throughout the period since the requirements. tablish standards applicable to this last date of certification. Demonstra- (c) Peer Review. Completion of the rule, including, but not limited to, the tion of substantial involvement shall method of establishment of the num- reference requirements set forth in rule be in accordance with rule 6-5.3(b), 6-5.3(c). ber of hours allocable to any of the except that the board of legal spe- above-listed paragraphs. Such rules cialization and education and/or the (d) Examination. If, after reviewing the or regulations shall provide that hours tax certification committee may ac- material submitted by an applicant for shall be allocable to each separate but cept an affidavit from the applicant recertification, the board of legal spe- substantially different lecture, article, which attests to the applicant’s profi- cialization and education and the tax or other activity described in subdivi- ciency in tax law consistent with the certification committee determine that sions (2), (3), and (4) above. purpose of the substantial involve- the applicant may not meet the stan- ment requirement. dards in tax law established under this (e) Examination. Every applicant must chapter, the board of legal specializa- pass a written examination designed (b) Education. Demonstration that the tion and education and the tax cer- to demonstrate sufficient knowledge, applicant has completed at least 125 skills, and proficiency in the field of hours of continuing legal education tification committee may require, as tax law to justify the representation since the filing of the last application a condition of recertification, that the of special competence to the legal for certification (or recertification). applicant pass the written examination profession and the public. The continuing legal education must given by the board of legal specializa- logically be expected to enhance tion and education to new applicants. RULE 6-5.4 RECERTIFICATION the proficiency of attorneys who are

51 Standing Board Section Budget Policies

5.53 Section Budget Policies tion, and duration of the travel for all an amount established by the execu- out-of-state trips that are expected to tive director. Documentation of bids (a) Section Budget Preparation. The require staff support. secured and evidence of receipt are section’s designated officers or bud- (2) Approval of Out-of-State Staff required. Original invoices or receipts get committee will prepare and sub- Travel. All out-of-state staff travel are required for payment of expenses mit a proposed budget for the forth- requested by the section must be except when the section member has coming fiscal year to the executive approved by the executive director made payment to the vendor. In those council for approval. The bar’s bud- at least 30 days in advance of the cases a copy of the invoice or bill is ac- get committee will designate a date travel. ceptable. Invoices or receipts are not required for normal miscellaneous of- that the proposed budget submission (3) Reimbursement of Member Out- fice expenses such as copying, post- is due to the bar. of-State Travel. All reimbursement age and telephone charges. (b) Approval of Budget. The bar’s bud- of member out-of-state travel and get committee will consider budgets meeting-related travel must be iden- Personal services may not be paid proposed by the sections in the same tified as separate line items in the manner as all other items submitted budget. without a written contract approved by the executive director or designee. to the committee and recommend (g) Gratuities. No gratuities will be bud- a proposed budget to the board for geted for or paid to bar staff. (c) Disbursement Approval. The offi- approval. All notice, hearing and ob- cer designated by the section must Updated July 2013 (h) Publication of Final Budget after jection provisions of the Rules Regu- approve in writing the payment of Amendments and Actual Operations. lating The Florida Bar regarding bud- reimbursable expenses in excess of The section will publish a comparison gets remain in effect. the amount approved by the section of the final budget after all amend- as part of the required disclosure out- (c) Publication of Budget. The sec- ments and actual results of opera- tion’s proposed annual budget, in- lined in standing board policy 5.54(c) tions within a reasonable period after for officer and member expense re- cluding full disclosure of the section’s the end of the fiscal year. policy regarding reimbursement of imbursements. These requests and (i) Excess CLE Speaker Expense. officer or member expenses, will be appropriate documentation must be Sections may elect to pay speaker distributed to all section members sent to the designated officer for ap- expenses in excess of the CLE policy after recommendation of the budget proval and then forwarded to the pro- provided these expenses are clearly committee and approval by the board gram administrator for payment. identified in the published section and the Supreme Court of Florida. budget. The budget must show the The designated officer has the discre- (d) Budget Amendments. The section maximum amount payable in excess tion to accept a signed, written state- executive council may approve bud- of the CLE reimbursement limit or a ment of explanation from the reporting get amendments totaling no more statement that there is no limit, and individual if the original invoices, re- than 10% of its total disbursement the total amount budgeted by the ceipts, or other documentation are not budget or 30% of the budgeted end- section for payment. available. The requestor must state ing fund balance in the original ap- (j) Conflicting Policies. This is the the nature and amount of the expendi- proved budget, whichever is greater. controlling policy if a conflict arises tures and that the documentation is not The executive council may delegate with another existing bar or section available. its budgetary authority to its execu- policy. tive committee only if actions of the The designated officer may not ap- executive committee are ratified by 5.54 SECTION DISBURSEMENT prove that officer’s own reimbursement the full council. Once the maximum POLICIES request and another section officer budget amendment level has been must approve the reimbursement re- reached all further budget amend- quest prior to payment. ments for the fiscal year must be ap- (a) Disbursement Authorization. Ex- proved by the board. penditures may be made only as au- (d) Entertainment Expenses. Sections thorized by the approved budget. should not expend section funds for (e) Legislative Budget. A section may (b) General Purchasing and Contract- entertainment purposes. However, use section membership dues and ing Policies. All standing bar poli- minor amounts may be expended for other revenue for legislative activi- cies regarding purchasing, contract- refreshments at functions that invite ties but may not budget or expend ing, employment for personal ser- attendance of the general section for legislative activities any amount vices and documentation of expen- membership. Fees collected specifi- that will result in a negative projected ditures must be observed. Policies cally for entertainment purposes at year-end fund balance. are not reproduced here in detail. a section function may be expended (f) Travel. Bar staff will guide a section through for those purposes. (1) Budgeting of Out-of-State compliance. (e) Section Reimbursement Policy. Travel for Staff. The section annual Purchase orders are required for all Sections may separately budget a budget will include the purpose, loca- purchases of goods and services over fixed amount to be paid annually to

52 section officers for reimbursement (5) Travel Expenses. Travel ex- provided for in the section’s annual of all expenses incurred as op- pense reimbursement is essentially budget as an “excess speaker ex- posed to reimbursing expenses on the same as for bar staff. pense.” an item-by-item basis. Except for (A) Air fare in all instances must be (I) The travel expenses of the as- the expense allowance provided for economy class. section officers, all reimbursement sociate of a bar CLE speaker may of expenses must be in accordance (B) The section establishes the be reimbursed in the same amounts mileage reimbursement rate up to with, or be on a more restrictive basis and for the same items as otherwise the maximum the IRS allows without as determined by individual sections, allowed for the speaker. The reim- the following: the reporting requirement. bursement for an associate of a CLE (C) When taxis or other ground (1) Telephone Charges. All confer- speaker must be provided for in the ence call charges must identify the transportation are not practicable, a section’s annual budget as an “ex- parties called and the amount and rental car may be used. Reasonable purpose of the call. Telephone calls rental car rates will be reimbursed. cess speaker expense.” up to $50.00 per month may be reim- (D) The method of travel should be (6) Time Limits for Reimburse- bursed without itemization. If charg- the most economical, considering ment Requests. Reimbursement es exceed that amount, all charges both time and travel costs. requests must be submitted within must be identified by the following: (E) Actual, reasonable meal expens- 30 days of the end of the reporting (A) party called; es will be reimbursed on approval by quarter. Expense reports due for an authorized section officer. An in- (B) telephone number called; and periods ending on June 30 must be dividual will not be reimbursed for a (C) purpose of the call. filed by July 15. A section may hold group meal function paid for by the (2) Copy Costs. Office copy costs section. expense reimbursements for the last must not exceed 10¢ per copy and quarter of the fiscal year until July 15. must be itemized by number of cop- (F) Copies of receipts for lodging, An officer designated by the section ies and purpose. “Miscellaneous” or meals, out-of-town travel expenses “general” are appropriate descrip- (such as airline tickets) and all other may approve reimbursements out- tions for small numbers of copies. charges of $25.00 or more (other side these limits if there are extenu- than mileage) must be attached. (3) Postage. The reimbursee must ating circumstances. itemize contents, recipients, and (G) When paying expenses (such (f) Conflicting Policies. Sections may costs for large mailings. Mailings as meals) for other individuals, the establish policies specific to the in- names of the other parties must be should be done by section staff at the dividual section within the umbrella bar headquarters when possible. indicated and the relation to bar ac- tivity disclosed. policies of the bar. The bar policy will (4) Printing. All printing must be override the section policy if there is done at bar headquarters unless, for (H) CLE speaker expense in ex- the benefit of the section and the bar, cess of bar CLE policy may be reim- a conflict between them. circumstances warrant otherwise. bursed. The reimbursement must be

53 Amicus Curiae & Legislative Policies and Procedures Standing Board Policies

8.10 Amicus Curiae Filings (1) the issue involved is within the area (5) absence or existence of conflict of subject matter interest of the di- with any previous position adopted (a) Scope of Amicus Curiae Positions vision, section or committee as by either the board or any other bar described in its bylaws or official by Bar Sections. A bar section may subunit and whether the other bar charge; adopt a position and submit an am- subunit has been contacted about its (2) the issue is not one that carries the icus curiae brief in pending litigation position. only when the issue is: potential of deep philosophical or In emergency situations, both the 10- (1) beyond the scope of permissible leg- emotional division among a substan- day requirement and the prior submis- islative or ideological activity of the tial segment of the membership of bar; or the bar; sion of a completed amicus curiae brief requirement may be waived by the bar (2) within the permissible legislative or (3) the amicus curiae position is clearly ideological activity of the bar and the identified as the action of the division, president. proposed brief does not take a posi- section or committee and not that of the bar unless the board or executive tion that is inconsistent with an offi- 8.20 Responses to Bar Rules cial position of the bar. committee directs otherwise; and (b) Scope of Amicus Curiae Positions (4) the board or executive committee Petitions A bar division, section or for Bar Divisions and Commit- has expressly consented to the filing committee may adopt a position and tees. A bar division or committee by the division, section or committee. respond to a petition to amend any may adopt a position and submit an (d) Amicus Curiae Notice. Each bar portion of the Rules Regulating The amicus curiae brief in pending litiga- division, section or committee must Florida Bar, Florida Rules of Court or tion only when the issue is within the provide notice to the executive di- Florida Code and Rules of Evidence scope of permissible legislative or rector of its intent to file an amicus with at least 10 days notice to the exec- ideological activity of the bar and the curiae brief and a draft of the amicus proposed brief does not take a posi- curiae brief at least 10 days before utive director prior to the filing of the re- tion that is inconsistent with an offi- filing the brief. The notice must in- sponse. In emergency situations, both cial position of the bar. clude the: the 10-day prior notice and submission (c) Additional Requirements for Am- (1) nature of the litigation; of a copy of the response requirements icus Curiae Positions by Bar Divi- (2) positions(s) sought to be taken by may be waived by the bar president.

sions, Sections and Committees. the group as amicus curiae; Any response made by a division, sec- Bar divisions, sections and commit- tion or committee must be clearly iden- tees may not adopt a position, sub- (3) anticipated effect of the litigation and mit an amicus curiae brief, or file a the final decision; tified as the action of the group and not motion for leave to appear in pending (4) need for the division, section or commit- that of the bar, unless the board or ex- litigation unless: tee to take the proposed position; and ecutive committee directs otherwise.

54 Tax Section Members

INCLUDING: Alphabetical Listing

Cross Reference: Geographical by County • Out-of-State Members • Board Certified Tax Attorneys • Areas of Concentration •

Please visit our website http://floridataxlawyers.org/ and click on “Current Member Contact Info” for the most up-to-date member contact information. AKINS, David James...... (407)428-5169 ANDERSON, Kenneth Everett...... (239)595-5479 ATTAWAY, John Allen, Jr...... (863)688-7407 A Dean Mead 14357 Cottage Lake Rd. Publix Super Markets,Inc ABALLI, Arturo J, Jr...... (305)373-6600 420 S. Orange Ave., Ste. 700 Jacksonville, FL 32224-0849 P.O. Box 407 Aballi Milne Kalil, P.A. Orlando, FL 32801-4911 [email protected] Lakeland, FL 33802-0407 1 S.E. 3rd Ave., Ste. 2250 [email protected] ANDERSON, Kenneth George...... (904)399-8000 [email protected] Miami, FL 33131-1705 AKRIDGE, James Edgar, Jr...... (850)894-1031 3030 Hartley Rd., Ste. 250 AUGUST, Jerald David...... (212)808-8100 [email protected] Attorney At Law Jacksonville, FL 32257-8226 Kostelanetz & Fink, LLP ABBOTT, Michael Allen...... (713)276-5571 1018 Thomasville Rd., Ste. 200D [email protected] 7 World Trade Ctr, Fl. 34 Gardere Wynne Sewell, LLP Tallahassee, FL 32303-6291 ANDERSON, Louis Carrol...... (954)772-8050 New York, NY 10007-2140 1000 Louisiana St., Ste. 2000 [email protected] Louis C. Anderson, LLC [email protected] Houston, TX 77002-5018 ALAO, Michael A...... (850)222-7500 224 Commercial Blvd., Ste. 310 AUGUST, Jordan...... (813)223-7000 [email protected] Hopping Green & Sams Fort Lauderdale, FL 33308-4443 Corporate Center Three at International ABERNETHY, Bruce R...... (772)489-4901 P.O. Box 6526 [email protected] Plaza Bruce R. Abernethy, Jr., P.A. Tallahassee, FL 32314-6526 ANDERSON, Rhonda Anne...... (305)567-3004 4221 W. Boy Scout Blvd., Ste. 1000 130 S. Indian River Dr., Ste. 201 [email protected] Rhonda A. Anderson, P.A. Tampa, FL 33607-5780 Fort Pierce, FL 34950-4353 ALARCON, Elias Vincent 2655 S. Le Jeune Rd., Ste. 540 [email protected] [email protected] 3210 S.W. 25th Ter. Coral Gables, FL 33134-5832 AVERBOOK, Daniel Zachary...... (305)785-0067 ABERNETHY, Ryan C...... (407)480-5005 Miami, FL 33133-2020 [email protected] P.O. BOX 880268 1206 E. Ridgewood St. [email protected] ANDERSON, Taylor E...... (407)455-0670 BOCA RATON, FL 33488-0268 ALBRECHT, David F...... (772)567-3424 ALPHABETICAL Orlando, FL 32803-5447 611 Blenheim Loop [email protected] [email protected] 2012 28th Ave. Winter Springs, FL 32708-2729 AXMAN, Daniel Brett...... (212)907-7379 ABRAMS SARELSON, Rebecca...... (305)374-3330 P.O. Box 2258 [email protected] 4472 11th St., Apt. A207 Arnstein & Lehr, LLP Vero Beach, FL 32961-2258 ANDRESS, Laurence Michael...... (305)989-8588 Long Island City, NY 11101-5277 200 S. Biscayne Blvd., Ste. 3600 [email protected] Laurence M. Andress, P.A. [email protected] Miami, FL 33131-2395 ALCALDE, Elizabeth Dungey...... (561)653-5000 P.O. Box 1200 AXMAN, Michael B...... (305)448-2850 [email protected] Akerman, LLP Lake Wales, FL 33859-1200 3059 Grand Ave., Ste. 330 ACEVEDO, Alvaro Augusto, Jr...... (305)200-8686 777 S. Flagler Dr., Ste. 1100W [email protected] Miami, FL 33133-5166 Acevedo Associates Law Group, P.A. West Palm Beach, FL 33401-6172 ANGELL, Chase Elling...... (813)784-8411 [email protected] 1395 Brickell Ave., Ste. 800 [email protected] 4310 W. Shoreline St. AYLWARD, Robert E...... (813)259-9984 Miami, FL 33131-3302 ALFONSO, Marta...... (305)793-8375 Wichita, KS 67205-8625 600 S. Magnolia Ave., Ste. 125 [email protected] 1450 Brickell Ave., Fl. 18 [email protected] Tampa, FL 33606-2751 ACKLEY, Andrea Michelle Miami, FL 33131-3444 ANIDJAR, Michael Asher...... (954)800-4956 [email protected] 5012 Westshore Dr. [email protected] One Financial Plaza, Ste 2202 AZRILIANT, Evan Bret...... (212)869-8220 New Port Richey, FL 34652-3042 ALFONSO, Oscar I...... (305)376-0700 100 S.E. 3rd Ave. 501 5th Ave., Fl. 15 [email protected] Law Offices of Oscar I. Alfonso, Esq. Fort Lauderdale, FL 33394-0002 New York, NY 10017-7860 ACOSTA, Jolyon Delphin...... (813)224-9255 1000 Brickell Ave., Ste. 410 [email protected] [email protected] Bush Ross Miami, FL 33131-3046 ANNIS, Natalie Christina...... (813)225-4125 1801 N. Highland Ave. [email protected] Foley & Lardner, LLP B Tampa, FL 33602-2656 ALLEN, Calvin Joseph...... (305)296-4087 100 N. Tampa St., Ste. 2700 BABCOCK, Benjamin David...... (305)579-0523 [email protected] 715 Elizabeth St. Tampa, FL 33602-5810 Greenberg Traurig ACOSTA-GARCIA, Mariel...... (305)233-9066 Key West, FL 33040-6401 [email protected] 333 S.E. 2nd Ave., Ste. 4400 Vasallo Law, P.L. [email protected] ANTARAMIAN, Ricardo A...... (561)430-2085 Miami, FL 33131-2184 12394 S.W. 82nd Ave. ALTMAN, Stuart H...... (305)789-9255 5300 W. Atlantic Ave., Ste. 410 [email protected] Pinecrest, FL 33156-5255 Fowler White Burnett P.A. Delray Beach, FL 33484-8141 BACON, David Forrest...... (419)294-2232 [email protected] 1395 Brickell Ave., Fl. 14 [email protected] 50 Court St. ADAMS, Frank Tobias...... (305)529-1500 Miami, FL 33131-3371 APFELBAUM, Dana Michelle...... (772)464-7700 Upper Sandusky, OH 43351-1438 Dunwody White & Landon, P.A. [email protected] 1903 S. 25th St., Ste. 200 [email protected] 550 Biltmore Way Ste 810 ALTRO, David Aaron...... (514)940-8000 Fort Pierce, FL 34947-4740 BAGWELL, Mitchell Todd...... (404)467-5866 Miami, FL 33134-5784 Altro Levy, LLP [email protected] Martin Bagwell Luke, P.C. [email protected] 630 Sherbrooke St. West Ste 1200 ARAZOZA, Carlos F...... (305)444-6226 400 Northridge Rd., Ste. 1225 ADAMS, Glenn Arthur...... (407)425-8500 Montreal, Quebec H3A 1E4, ZZ - Arazoza & Fernandez-Fraga, P.A. Atlanta, GA 30350-3357 Holland & Knight, LLP [email protected] 2100 Salzedo St., Ste. 300 [email protected] 200 S. Orange Ave., Ste. 2600 ALVAREZ, Alejandro...... (561)624-7068 Coral Gables, FL 33134-4323 BAIGORRI, Alfonso...... (305)347-3006 Orlando, FL 32801-3461 Florida Power & Light Co [email protected] 1450 Brickell Ave., Ste. 3200 [email protected] 703 7th Ter. ARCE, Ricardo Andres...... (305)503-2990 Miami, FL 33131-3461 ADAMS, Robert Richard...... (305)416-6800 Palm Beach Gardens, FL 33418-3606 Zumpano Castro, LLC [email protected] 1000 Brickell Ave., Ste. 300 [email protected] 500 S. Dixie Hwy., Ste. 302 BAILEY, Mary Merrell...... (407)622-1900 Miami, FL 33131-3002 ALVAREZ, Ariadna...... (954)232-1428 Coral Gables, FL 33146-2768 610 S. MAITLAnd Ave. [email protected] Holland & Knight, LLP [email protected] Maitland, FL 32751-5624 ADLER, Robert Martin...... (202)887-1428 515 E. Las Olas Blvd., Ste. 1200 ARISTA, Eduardo Rafael...... (305)444-7662 [email protected] Nossaman, LLP Fort Lauderdale, FL 33301-4249 Arista Law BAIR, Adam Robert...... (713)356-4901 1666 K. St. N.W., Ste. 500 [email protected] 1401 Brickell Ave., Ste. 500 702 Cleveland St., Apt. 2117 Washington, DC 20006-1218 ALVAREZ, Marcos Andres Miami, FL 33131-3507 Houston, TX 77019-5252 [email protected] 8321 S.W. 96th Pl. [email protected] BAISDEN, Christopher Holmes...... (912)223-7758 AFIELD, Walter Edward III...... (404)413-9172 Miami, FL 33173-4089 ARRITOLA, Claire Elizabeth P.O. Box 1714 Georgia State University College of Law [email protected] 925 Andalusia Ave. Brunswick, GA 31521-1714 85 Park Pl. N.E., Rm. 011 ALVAREZ, Victoria Josefina...... (813)835-1955 Coral Gables, FL 33134-4815 [email protected] Atlanta, GA 30303-2510 V J. Alvarez & Associates, P.A. [email protected] BAJANDAS, Ricardo...... (305)377-0086 [email protected] P.O. Box 10858 ARRONIS MROCZKOWSKI, Tina M...... (941)366-5510 283 Catalonia Ave., Ste. 200 AGUILAR, Andrea Tampa, FL 33679-0858 Bowman George Scheb Kimbrough Koach Coral Gables, FL 33134-6714 120 F. St. N.W., #114 [email protected] & Chapman [email protected] Washington, DC 20001-2035 AMIN, Kathryn Bjornstad...... (202)861-2604 2750 Ringling Blvd., Ste. 3 BAKAL, Scott Jay...... (312)269-8022 [email protected] Groom Law Group Sarasota, FL 34237-6300 2 N. La Salle St., Ste. 1700 AHEARN, Matthew John...... (407)841-1200 1701 Pennsylvania Ave. N.W. [email protected] Chicago, IL 60602-4000 Dean Mead Washington, DC 20006-5805 ARVIN, Kenneth Ira...... (305)753-5988 [email protected] 420 S. Orange Ave., Ste. 700 [email protected] Kenneth I. Arvin, Esq. BAKER, Desiree Segobiano Orlando, FL 32801-4911 ANCHETA, Marian...... (305)974-1904 3059 Grand Ave., Ste. 330 7918 Camden Woods Dr. [email protected] 255 Aragon Ave., Fl. 2 Miami, FL 33133-5166 Tampa, FL 33619-7000 AIRTH, Hal Adams, Jr...... (863)682-1178 Coral Gables, FL 33134-5059 [email protected] [email protected] Putnam, Creighton & Airth, P.A. [email protected] ASARCH, Steven J...... (561)995-9991 BAKER, Logan Lawson...... (727)469-4549 500 S. Florida Ave., Ste. 300 ANDERSON, James Patrick...... (321)984-3300 20283 State Rd. 7 Ste 400 Regions Bank Lakeland, FL 33801-5240 Frese Hansen Anderson Anderson Boca Raton, FL 33498-6904 715 S. Fort Harrison Ave. [email protected] Heuston White [email protected] Clearwater, FL 33756-5341 AKEL, Edward C...... (904)356-6311 2200 Front St., Ste. 301 ASKARI, Giev Justin...... (305)670-0201 [email protected] Holbrook Akel, et al Melbourne, FL 32901-7389 Cohen, Chase, Hoffman and Schimmel BAKER, Quinn David...... (904)598-6137 1 Independent Dr., Ste. 2301 [email protected] 9400 S. Dadeland Blvd., Ste. 600 50 N. Laura St., Ste. 2600 Jacksonville, FL 32202-5026 Miami, FL 33156-2841 Jacksonville, FL 32202-3629 [email protected] [email protected] [email protected]

56 BALL, John S...... (904)356-2600 BARRETT, Simone Lee...... (888)825-9279 BECKER, Richard Taylor...... (813)415-5959 Miami, FL 33131-3041 Fisher, Tousey, Leas & Ball 102 46th Ave. 12157 W. Linebaugh Ave., #267 [email protected] 501 Riverside Ave., Ste. 600 Vero Beach, FL 32968-2347 Tampa, FL 33626-1732 BERMAN, David Martin...... (305)274-0829 Jacksonville, FL 32202-4937 [email protected] [email protected] 9560 S.W. 107th Ave., Ste. 208 [email protected] BARRINEAU, Charles Reid...... (404)819-3000 BEDIA, Lucas Christopher...... (334)222-3333 Miami, FL 33176-2790 BALLOFF, Scott J...... (305)519-2047 Burr & Forman, LLP 5 E. COURT Sq. [email protected] 11145 S.W. 126th St. 171 17th St. N.W., Ste. 1100 Andalusia, AL 36420-3903 BERNSTEIN, Brett M...... (305)374-5646 Miami, FL 33176-4555 Atlanta, GA 30363-1029 [email protected] 1441 Brickell Ave., Ste. 1400 [email protected] [email protected] BEER, Jerald S...... (561)832-5900 Miami, FL 33131-3426 BAND, David S...... (941)366-8010 BARRIOS-BALBIN, Louis Manuel...... (305)443-1923 515 N. Flagler Dr., Fl. 20 [email protected] ALPHABETICAL 2070 Ringling Blvd. Barrios-balbin, P.A. West Palm Beach, FL 33401-4330 BERNSTEIN, Robert Scott...... (904)359-2000 Sarasota, FL 34237-7002 201 Alhambra Cir., Ste. 500 [email protected] Foley & Lardner, LLP [email protected] Coral Gables, FL 33134-5105 BEHRENFELD, Craig Evan...... (813)253-2020 1 Independent Dr., Ste. 1300 BANZET, Ann Howard...... (252)432-6610 [email protected] Barnett Bolt Kirwood Long & Koche Jacksonville, FL 32202-5017 Ann Howard Banzet, PA BART, Gregory Raymond...... (202)360-5673 601 Bayshore Blvd., Ste. 700 [email protected] 9173 Brendan Lake Ct. 2148 WILMETTE AVE Tampa, FL 33606-2756 BERRY, Carl Thomas...... (813)227-7422 Bonita Springs, FL 34135-4354 WILMETTE, IL 60091-2377 [email protected] Trenam Kemker, et al [email protected] [email protected] BEHRENFELD, William H...... (941)365-7887 P.O. Box 1102 BARASH, A Jeffrey...... (305)868-7800 BARTON, Bernard Alan, Jr...... (813)227-8500 1800 2nd St., Ste. 790 Tampa, FL 33601-1102 A Jeffrey Barash, P.A. Holland & Knight, LLP Sarasota, FL 34236-5994 [email protected] 1140 Kane Concourse, Fl. 4 P.O. Box 1288 [email protected] BEST, Jacqueline S...... (407)839-4200 Bay Harbor Islands, FL 33154-2045 Tampa, FL 33601-1288 BELL, Douglas R...... (954)524-8526 Broad & Cassel [email protected] [email protected] 800 E. Broward Blvd., Ste. 505 390 N. Orange Ave., Ste. 1400 BARBER, Anita Louise...... (407)472-0595 BASEMAN, Alan H...... (561)626-2101 Fort Lauderdale, FL 33301-2034 Orlando, FL 32801-1687 Anita L. Barber, P.A. Comiter, Singer, Baseman & Braun, LLP [email protected] [email protected] P.O. Box 1718 3801 PGA Blvd., Ste. 604 BENENFELD, Bruce Jay...... (954)382-4321 BETHEIL, Blake Garrett...... (561)218-8859 Winter Park, FL 32790-1718 Palm Beach Gardens, FL 33410-2756 2200 N. Commerce Pkwy., Ste. 200 Broad and Cassel [email protected] [email protected] Weston, FL 33326-3258 7777 Glades Rd., Ste. 300 BARBER, Sean Christopher...... (904)276-6171 BASKIES, Jeffrey Alan...... (561)910-5700 [email protected] Boca Raton, FL 33434-4150 Law Office of Bohdan Neswiacheny Katz Baskies & Wolf PLLC BENEZECH, Linnie Leigh...... (225)361-0575 [email protected] 151 College Dr., Ste. 1 2255 Glades Rd., Ste. 240W 6929 Commerce Cir., Apt. 5107 BEVIS, Kimberly Ellen...... (850)717-7082 Orange Park, FL 32065-7684 Boca Raton, FL 33431-7391 Baton Rouge, LA 70809-1885 Florida Department of Revenue [email protected] [email protected] [email protected] P.O. Box 7443 BARBER, Steven Kenneth...... (813)227-8171 BASS, Forrest Jackson...... (941)639-1158 BENFORD, Norman J...... (305)579-0660 Tallahassee, FL 32314-7443 Shutts & Bowen, LLP Farr Law Firm Greenberg Traurig [email protected] 4301 W. Boy Scout Blvd., Ste. 300 99 Nesbit St. 333 Ave. of the Americas Ste 44 BIALCZAK, Christine...... (561)659-1770 Tampa, FL 33607-5716 Punta Gorda, FL 33950-3636 Miami, FL 33131-2176 340 Royal Poinciana Way Ste 321 [email protected] [email protected] [email protected] Palm Beach, FL 33480-4096 BARBOSA, Bruna Jammel...... (305)501-4680 BATSON, Susan Crockett...... (850)438-7501 BENHAYOUN, Abraham...... (305)434-8233 [email protected] Barbosa Legal Law Offices of Kimmel & Batson, Ctd. The Benhayoun Law Firm BIANCHI FASANI, Beatrice...... (305)930-1497 407 Lincoln Rd. PH-NE P.O. Box 12266 12000 Biscayne Blvd., Ste. 221 1000 5th St. Miami Beach, FL 33139-3020 Pensacola, FL 32591-2266 North Miami, FL 33181-2720 Miami Beach, FL 33139-6508 [email protected] [email protected] [email protected] [email protected] BARBOSA, Julio C...... (305)501-4680 BATTAGLIA, William Parker...... (407)622-1700 BENHAYOUN, Daniel...... (305)434-8233 BIBLE, Robert William, Jr...... (727)710-5166 Barbosa Legal P.O. Box 3010 The Benhayoun Law Firm P.O. Box 22786 407 Lincoln Rd. PH-NE Winter Park, FL 32790-3010 12000 Biscayne Blvd., Ste. 221 St. Petersburg, FL 33742-2786 Miami Beach, FL 33139-3020 [email protected] North Miami, FL 33181-2720 [email protected] [email protected] BAUER, David...... (305)712-7979 [email protected] BIRCH, Adam Douglas...... (727)461-1818 BARINAGA, Saidy Maria...... (305)298-8499 12000 Biscayne Blvd., Ste. 221 BENJAMIN, Robert Weld...... (941)329-6615 Johnson, Pope, Bokor, Ruppel & Burns, Saidy M. Barinaga-burch, P.L. Miami, FL 33181-2720 Williams Parker LLP 3211 Ponce de Leon Blvd., Ste. 200 [email protected] 200 S. Orange Ave. 911 Chestnut St. Coral Gables, FL 33134-7274 BAUMANN, Dale Robert...... (678)721-2288 Sarasota, FL 34236-6802 Clearwater, FL 33756-5643 [email protected] 3166 Mathieson Dr. N.E. [email protected] [email protected] BARKER, Farrar J...... (850)650-3304 Atlanta, GA 30305-1858 BENNETT, Joshua Neil...... (954)779-1661 BISHINS, Larry V...... (954)772-7900 4100 Legendary Dr., Ste. 200 [email protected] Josh Bennett Esq, P.A. 4548 N. Federal Hwy. Destin, FL 32541-8602 BAUMGART, W Paul...... (954)797-7975 440 N. Andrews Ave. Fort Lauderdale, FL 33308-5204 [email protected] 6941 N.W. 6th Ct. Fort Lauderdale, FL 33301-3214 [email protected] BARLOGA, Scott Brian...... (850)784-9174 Plantation, FL 33317-1721 [email protected] BIVINS, Letisha Denise...... (239)213-0066 Pope & Barloga, P.A. BAUMWELL, Jared S...... (954)768-5216 BENNETT, Kathryn Anne Advocate Consulting Legal Group, PLLC P.O. Box 1609 Greenberg Traurig, P.A. 679 Plantation Key Cir., Apt. 204 1300 N. West Shore Blvd., Ste. 220 Panama City, FL 32402-1609 401 E. Las Olas Blvd., Ste. 2000 Ocoee, FL 34761-4667 Tampa, FL 33607-4632 [email protected] Fort Lauderdale, FL 33301-4223 [email protected] [email protected] BARLOW, Rachel Nicole...... (239)649-8311 [email protected] BENNETT, Stephen Alan...... (813)973-4862 BLACKARD, William Raymond, Jr...... (904)354-4400 Cummings & Lockwood, LLC BAXTER, Jack Andrew, Jr...... (954)772-4460 5337 Pine Bark Ln. 1022 Park St., Ste. 405 3001 Tamiami Trl. N., Ste. 400 4530 N. Federal Hwy. Wesley Chapel, FL 33543-4456 Jacksonville, FL 32204-3921 Naples, FL 34103-2744 Fort Lauderdale, FL 33308-5204 [email protected] BLACKBURN, Dennis L...... (904)296-7713 [email protected] [email protected] BENSIMON, Daniel...... (561)218-4947 5150 Belfort Rd. Bldg. 500 BARNA, Robert John...... (917)438-3883 BAZARSKY, Jason Scott...... (401)338-3961 Dorot & Bensimon PL Jacksonville, FL 32256-6026 KPMG, LLP 495 Brickell Ave., Apt. 5306 2000 Glades Rd., Ste. 312 [email protected] 1350 Ave. of the Americas Miami, FL 33131-2878 Boca Raton, FL 33431-8504 BLAIR, Laurence Ian...... (561)994-2212 New York, NY 10019-4702 BEAMISH, Cynthia Leigh...... (305)284-4342 [email protected] 2255 Glades Rd., Ste. 400E [email protected] 6200 San Amaro Dr. 300 BERGER, Andrew M...... (561)868-7522 Boca Raton, FL 33431-7379 BARNETT, Leslie Joel...... (813)253-2020 Coral Gables, FL 33146-2401 Kaye Scholer, LLP Phillips Point [email protected] Barnett Bolt Kirkwood Long & Koche [email protected] 777 S. Flagler Dr., Ste. 1000 FL 10 BLANCO, Francoise Javier...... (305)417-8763 601 Bayshore Blvd., Ste. 700 BECK, Mark Joseph...... (330)747-2661 West Palm Beach, FL 33401-6161 10631 N. Kendall Dr., Ste. 205 Tampa, FL 33606-2756 5577 Youngstown Warren Rd. [email protected] Miami, FL 33176-1571 [email protected] Niles, OH 44446-4803 BERGMAN, Brian Vincent...... (954)785-1900 [email protected] BARNHILL, David S...... (813)286-4199 [email protected] MacLean & Ema BLASS, Stephen Alan...... (305)377-9353 Sharp Partners PA BECK, Stanley H...... (954)454-3600 2600 N.E. 14th St. Cswy Stephen Blass PA 4890 W. Kennedy Blvd., Ste. 900 Gulfstream Plaza Pompano Beach, FL 33062-8224 100 S.E. 2nd St., Ste. 2600 Tampa, FL 33609-1850 1484 E. Hallandale Beach Blvd. [email protected] Miami, FL 33131-2118 [email protected] Hallandale, FL 33009-4617 BERKELEY, Steven Mitchell...... (561)361-8329 [email protected] BARRETT, James Herbert...... (305)789-8900 [email protected] 7280 W. Palmetto Park Rd., Ste. 106 BLATT, Peter A...... (561)625-0900 Baker & McKenzie, LLP BECKER, Rebecca M...... (386)672-4365 Boca Raton, FL 33433-3423 Blatt Legal, P.L. C 1111 Brickell Ave., Ste. 1700 57 Nicholas Ct. [email protected] 3399 PGA Blvd., Ste. 320 Miami, FL 33131-3137 Ormond Beach, FL 32176-5496 BERLANT, Joel Marc...... (305)373-6930 Palm Beach Gardens, FL 33410-2819 [email protected] [email protected] Helm Holdings International, Inc. [email protected] 999 Brickell Ave., Ste. 300

57 BLODIG, Gregory John...... (954)491-1120 BONEVAC, Judy Barringer...... (954)565-4112 BRAMWELL, Timothy James...... (904)359-8765 Miami, FL 33256-0945 Greenspoon Marder, P.A. Judy Barringer Bonevac, P.A. Foley & Lardner, LLP [email protected] 200 E. Broward Blvd., Ste. 1800 2780 E. Oakland Park Blvd. 1 Independent Dr., Ste. 1300 BROWN, Dennis C...... (239)659-3843 Fort Lauderdale, FL 33301-1949 Fort Lauderdale, FL 33306-1605 Jacksonville, FL 32202-5017 Bond Schoeneck & King, PLLC [email protected] [email protected] [email protected] 4001 Tamiami Trl. N., Ste. 250 BLOOM, Kenneth Marc...... (305)371-6800 BONNETTE, Harris LaRue, Jr...... (904)356-2600 BRANDON, Christopher Grey...... (901)818-7414 Naples, FL 34103-3555 Bloom & Minsker, P.L. Fisher, Tousey, Leas & Ball, P.A. 942 Shady Grove Rd. S. [email protected] 28 W. Flagler St., Fl. 11 501 Riverside Ave., Ste. 600 Memphis, TN 38120-4117 BROWN, Gerald Steven...... (407)843-5880 Miami, FL 33130-1896 Jacksonville, FL 32202-4937 [email protected] Hendry Stoner & Brown, P.a> [email protected] [email protected] BRANT, William Parish...... (904)358-2750 20 N. Orange Ave., Ste. 600 BLUM, Keith Jeffrey...... (305)539-8400 BOOKEN, Bruce Ira...... (954)468-2302 P.O. Box 4548 Orlando, FL 32801-4641 Boies, Schiller & Flexner, LLP Buchanan Ingersoll & Rooney, P.C. Jacksonville, FL 32201-4548 [email protected] 100 S.E. 2nd St., Ste. 2800 401 E. Las Olas Blvd., Ste. 2250 [email protected] BROWN, H French IV...... (850)222-7500 Miami, FL 33131-2124 Fort Lauderdale, FL 33301-4251 BRATZ, Roanne Cynthia...... (514)397-3296 P.O. Box 6526 [email protected] [email protected] Stikeman Elliott, LLP Tallahassee, FL 32314-6526 BLUTH, Thomas Michael...... (954)325-5969 BOONE, Sam Wood, Jr...... (352)374-8308 1155 Rene-Levesque Blvd. W. , #400 [email protected] 4055 W. Ridgeview Dr. 4545 N.W. 8th Ave., Ste. A Montreal Quebec H3B 3V2, ZZ - BROWN, Julie M...... (917)701-4409 Davie, FL 33330-1933 Gainesville, FL 32605-4522 [email protected] 375 S. End Ave., Apt. 6N [email protected] [email protected] BRAUN, Keith Brian...... (561)626-2101 New York, NY 10280-1019 BORKSON, Elliot Paul...... (954)462-6360

ALPHABETICAL BOBANGO, John Allen...... (901)762-0530 Comiter, Singer, Baseman & Braun, LLP [email protected] 9480 Dogwood Rd. S. Elliot P. Borkson , P.A. 3801 PGA Blvd., Ste. 604 BROWN, Mark Richard...... (561)802-3230 Germantown, TN 38139-5604 1313 S. Andrews Ave. Palm Beach Gardens, FL 33410-2756 777 S. Flagler Dr., Ste. 1000E [email protected] Fort Lauderdale, FL 33316-1837 [email protected] West Palm Beach, FL 33401-6152 BOCHESE, Jonathan P...... (888)829-0563 [email protected] BREIER, Robert Gordon...... (305)445-0707 [email protected] 103 Cape Hatteras Dr. BORNSTEIN, Patrick Pierce...... (888)625-1942 Breier, Seif, Silverman & Schermer, P.A. BROWN, Marshall K...... (312)456-0181 Ponte Vedra, FL 32081-0548 Advocate Consulting Legal Group 2800 Ponce de Leon Blvd., Ste. 1125 Robbins Salomon & Patt Ltd jonathan.bochese@taxdefensenetwork. 1300 N. West Shore Blvd., Ste. 220 Coral Gables, FL 33134-6919 180 N. La Salle St., Ste. 3300 com Tampa, FL 33607-4632 [email protected] Chicago, IL 60601-2808 BOCK, Cynthia...... (239)449-5563 [email protected] BREINIG, Wendy Christine...... (904)280-0005 [email protected] Akerman, LLP BORUTA, Stephen Lee...... (847)920-5375 KORN & ZEHMER, P.A. BROWN, Matthew Hayden...... (239)262-2040 9128 Strada Pl., Ste. 205 3730 Lake Ave. 822 A1A N. STE 315 Farmer & Associates, PLLC Naples, FL 34108-2931 Wilmette, IL 60091-1018 PONTE VEDRA BEACH, FL 32082-8209 999 Vanderbilt Beach Rd., Ste. 501 [email protected] [email protected] [email protected] Naples, FL 34108-3509 BODDEN, Stephen Scott...... (305)409-0878 BOSE, Arup Kumar...... (281)721-7240 BRENNEN, David Alexander...... (859)523-5537 [email protected] Stephen S. Bodden, P.A. 24630 Kingston Hill Ln. 2468 Olde Bridge Ln. BROWN, Melanie Hancock...... (813)222-3138 880 N.E. 69th St., Apt. 10G Katy, TX 77494-4581 Lexington, KY 40513-9740 P.O. Box 2231 Miami, FL 33138-5792 [email protected] [email protected] Tampa, FL 33601-2231 [email protected] BOVAY, John Charles...... (352)376-8201 BREVETTA, Michael J...... (011)065-6596 [email protected] BODIAN, Martin Harold...... (561)488-5989 3940 N.W. 16th Blvd., Ste. B Standard Chartered Bank BROWN, Nathan Robert...... (561)995-4774 7572 Fenwick Pl. Gainesville, FL 32605-5811 MBFC, Tower 1, 8 Marina Blvd, Level 17 2255 Glades Rd., Ste. 421A Boca Raton, FL 33496-1309 [email protected] Singapore 018981, ZZ - Boca Raton, FL 33431-7379 [email protected] BOWEN, Michael Joseph...... (904)798-3700 [email protected] [email protected] BOGGS, David M...... (813)273-4200 Akerman, LLP BREWSTER, James Robert...... (850)561-1037 BROWN, Shaunda Lee...... (321)277-9301 Macfarlane Ferguson & McMullen 50 N. Laura St., Ste. 3100 547 N. Monroe St., Ste. 203 Shaunda Brown Attorney at Law P.A P.O. Box 1531 Jacksonville, FL 32202-3659 Tallahassee, FL 32301-1270 P.O. Box 1750 Tampa, FL 33601-1531 [email protected] [email protected] Apopka, FL 32704-1750 [email protected] BOWER, Tanya Lynn...... (954)760-4924 BRIDY, James Peter...... (646)265-3900 [email protected] BOGNER, James Barr II...... (407)425-9044 Tripp Scott, P.A. 616 Virginia Park Dr. BROWN, William Robert, Jr...... (904)359-8742 225 E. Robinson St., Ste. 600 110 S.E. 6th St., Fl. 15 Laguna Beach, CA 92651-1951 Foley & Lardner, LLP P.O. Box 2854 Fort Lauderdale, FL 33301-5004 [email protected] 1 Independent Dr., Ste. 1300 Orlando, FL 32802-2854 [email protected] BRIGGS, Ryan Larry...... (704)444-3300 Jacksonville, FL 32202-5017 [email protected] BOWERS, David Ellis...... (561)650-0451 227 W. Trade St., Ste. 1920 [email protected] BOHATCH, John Steven...... (305)666-1040 Jones, Foster, Johnston & Stubbs Charlotte, NC 28202-2203 BROWNING, George III...... (941)366-2782 Guttenmacher, Bohatch & Penaranda, P.A. 505 S. Flagler Dr., Ste. 1100 [email protected] George Browning III PA 7301 S.W. 57th Ct., Ste. 560 West Palm Beach, FL 33401-5950 BRILL, Theodore F...... (954)370-0800 46 N. Washington Blvd., Ste. 27 South Miami, FL 33143-5334 [email protected] Theodore F. Brill, P.A. Sarasota, FL 34236-5928 [email protected] BOWIE, Dana P...... (407)834-1121 8201 Peters Rd., Ste. 1000 [email protected] BOHLANDER, Marla DeVicente...... (813)223-7474 Law Offices of Dana Bowie, P.A. Plantation, FL 33324-3266 BROWNLEE, Hunter Jackson...... (813)253-2020 Trenam Law P.O. Box 3204 [email protected] 601 Bayshore Blvd., Ste. 700 101 E. Kennedy Blvd., Ste. 2700 Winter Park, FL 32790-3204 BRINK, Bart Aric...... (321)252-9362 Tampa, FL 33606-2756 Tampa, FL 33602-5150 [email protected] Brink Law Firm, P.A. [email protected] [email protected] BOX, Lauren Blair Woodburn...... (904)358-4000 P.O. Box 540351 BRUCE, Jackson M, Jr...... (239)263-5885 BOHSALI, Sal F...... (561)691-7882 Thames Markey & Heekin, P.A. Merritt Island, FL 32954-0351 Dunwody White & Landon NextEra Energy, Inc. 50 N. Laura St., Ste. 1600 [email protected] 4001 Tamiami Trl. N., Ste. 200 700 Universe Blvd. FEX/JB Jacksonville, FL 32202-3614 BRISTOL, D Ian...... (408)367-1398 Naples, FL 34103-3591 Juno Beach, FL 33408-2657 [email protected] Mission Towers I, Ste 100 [email protected] [email protected] BOYETT, Christopher William...... (305)789-7790 3975 Freedom Cir. BRUCE, Nicholas L...... (772)231-4343 BOJE, Debra Lynn...... (813)222-6614 Holland & Knight, LLP Santa Clara, CA 95054-1241 P.O. Box 643686 Gunster 701 Brickell Ave., Ste. 3000 [email protected] Vero Beach, FL 32964-3686 401 E. Jackson St., Ste. 2500 Miami, FL 33131-2847 BROGAN, Francis B, Jr...... (954)768-8222 [email protected] Tampa, FL 33602-5226 [email protected] Greenberg Traurig, P.A. BRUCE, Trey Matthew...... (503)333-9946 [email protected] BOYLES, William A...... (407)843-8880 401 E. Las Olas Blvd., Ste. 2000 22163 Natures Cove Ct. BOKOR, Bruce Howard...... (727)461-1818 GrayRobinson, P.A. Fort Lauderdale, FL 33301-4223 Estero, FL 33928-2958 Johnson Pope Bokor Ruppel & Burns, LLP P.O. Box 3068 [email protected] [email protected] 911 Chestnut St. Orlando, FL 32802-3068 BRONSTEIN, Joel D...... (727)898-6691 BRUGGEMAN, Nancy Ellen...... (312)616-1809 Clearwater, FL 33756-5643 [email protected] Johnson, Pope, Bokor, Ruppel & Burns, Heriaud & Genin, Ltd [email protected] BRACEWELL, Kenneth Mac, Jr...... (904)366-1500 LLP 135 S. LA SALLE St., Ste. 2140 BONAVIRI, Micah Antone 800 W. Monroe St. 333 3rd Ave. N., Ste. 200 Chicago, IL 60603-4424 3815 Archer Pl. Jacksonville, FL 32202-4836 Saint Petersburg, FL 33701-3833 [email protected] Kensington, MD 20895-1602 [email protected] [email protected] BRUGGER, John N III...... (859)396-1104 [email protected] BRACKIN, Frederick B...... (954)713-6425 BROWDER, Mary E M...... (302)656-8162 P.O. Box 910945 BOND, Mayrav...... (410)949-2904 450 E. Las Olas Blvd., Ste. 1400 Mary Browder Lexington, KY 40591-0945 111 S. Calvert St., Ste. 2000 Ft Lauderdale, FL 33301-4206 2650 Birch Ter. [email protected] Baltimore, MD 21202-6114 [email protected] Davie, FL 33330-1300 BRUNO, Michael John...... (954)683-4333 [email protected] BRAKER, Alicia Noelle...... (407)581-9800 [email protected] Baker & McKenzie, LLP BONDANI, Christopher John...... (904)285-5576 Gateway Center BROWN, Byron Mackay...... (305)251-9544 1111 Brickell Ave., Ste. 1700 2106 Sawgrass Village Dr. 1000 Legion Pl., Ste. 1700 White & Brown Miami, FL 33131-3137 Ponte Vedra Beach, FL 32082-3043 Orlando, FL 32801-1028 P.O. Box 560945 [email protected] [email protected] [email protected]

58 BRYAN, Randy C...... (407)977-8080 BUSTO-RUZ, Jennifer Cristine...... (305)921-9326 Orlando, FL 32802-3068 Tampa, FL 33607-5646 The Law Offices of Hoyt & Bryan, LLC 300 Sevilla Ave., Ste. 301 [email protected] [email protected] 254 Plaza Dr. Coral Gables, FL 33134-6624 CANNEY, Timothy John CATANESE, Nathan Samuel...... (412)454-0221 Oviedo, FL 32765-6431 [email protected] Curtin, Law, Roberson, Dunigan & Salans, One Gateway Center, 16th Fl [email protected] BUTLER, Garey Felton...... (239)985-4814 PC 420 Fort Duquesne Blvd., Ste. 1600 BUCCI, Christin M...... (954)764-4440 Buchanan Ingersoll & Rooney PC 1900 M. St. N.W., Ste. 600 Pittsburgh, PA 15222-1437 2600 N. Andrews Ave. 2235 First St. Washington, DC 20036-3519 [email protected] Fort Lauderdale, FL 33311-2510 Fort Myers, FL 33901-2978 [email protected] CATARINEAU, Joe A...... (305)852-4833 [email protected] [email protected] CANTOR, Steven Lee...... (305)374-3886 Joe A. Catarineau, P.A.

BUCKLEY, Kristy Loraine...... (406)556-1430 BYARS, Justin Scott...... (803)799-5810 The Cantor Group 91750 Overseas Hwy. ALPHABETICAL Crowley Fleck P, LLP 508 Hampton St. 2601 S. Bayshore Dr., Ste. 1800 Tavernier, FL 33070-2642 P.O. Box 10969 508 Hampton St., Fl. 1 Miami, FL 33133-5454 [email protected] Bozeman, MT 59719-0969 Columbia, SC 29201-2759 [email protected] CAUTHEN, William Howard...... (352)343-2225 [email protected] [email protected] CANTWELL, Daniel Mark...... (772)342-5235 Cauthen & Feldman, P.A. BUDDEMEYER, Andrew J...... (813)842-9083 BYRD, Stacy Lauren...... (904)798-7274 10932 S.W. Dardanelle Dr. 215 N. Joanna Ave. Forster, Boughman & lefkowitz Holland & Knight, LLP Port Saint Lucie, FL 34987-2143 Tavares, FL 32778-3217 4414 W. Azeele St. 50 N. Laura St., Ste. 3900 [email protected] [email protected] Tampa, FL 33609-2613 Jacksonville, FL 32202-3622 CAPES, Daniel Karl...... (239)263-5885 CAUTHON, Gilbert Ray III...... (352)392-5297 [email protected] [email protected] Dunwody White & Landon, P.A. 368 J. Wayne Reitz Union BUETHE, Bradley K...... (813)281-8152 BYRNE, Brenda Edgerton...... (813)541-4920 4001 Tamiami Trl. N., Ste. 200 P.O. Box 118505 P.O. Box 31356 4102 W. San Luis St. Naples, FL 34103-3591 Gainesville, FL 32611-8505 Tampa, FL 33631-3356 Tampa, FL 33629-8513 [email protected] [email protected] [email protected] [email protected] CAPLAN, Lawrence Allen...... (561)988-6009 CAVANAUGH-MIDDLETON, Maureen P.....(443)627-7264 BULLARD, Joseph Warren...... (352)732-5900 Lawrence A. Caplan, P.A. 2301 Blackberry Rd. Bullard & Mulkey, P.A. C 1375 Gateway Blvd. Baltimore, MD 21209-3905 P.O. Box 1538 Boynton Beach, FL 33426-8304 [email protected] Ocala, FL 34478-1538 CABRERA, Richard E...... (954)712-7017 [email protected] CAZOBON, Denise B...... (239)263-5885 [email protected] 515 E. Las Olas Blvd., Fl. 15 CAPOBIANCO, Daniel Bernard, Jr...... (617)261-5355 Dunwody White & Landon, P.A. BUMBALOUGH, Jennifer Lee...... (813)349-4208 Fort Lauderdale, FL 33301-4267 260 Franklin St., Ste. 1840 4001 Tamiami Trl. N., Ste. 200 American Cancer Society, Inc. CAEDINGTON, Jesse...... (352)373-7788 Boston, MA 02110-3115 Naples, FL 34103-3591 3709 W. Jetton Ave. Holden, Carpenter & Roscow, PL [email protected] [email protected] Tampa, FL 33629-5111 5608 N.W. 43rd St. CARABALLO, Leonardo Javier...... (305)577-4177 CERRUD, Euribiades...... (407)545-5351 [email protected] Gainesville, FL 32653-3332 Rennert Vogel Mandler & Rodriguez, P.A. Euribiades Cerrud Ii, Esq. BUNNELL, Erin Blumer...... (239)344-1402 [email protected] 100 S.E. 2nd St., Ste. 2900 219 N. Magnolia Ave. Bonita Bay Executive Center 1 CAHALAN, Joseph Ryan...... (206)409-8787 Miami, FL 33131-2119 Orlando, FL 32801-1805 3451 Bonita Bay Blvd., Ste. 206 Joseph Ryan Cahalan [email protected] [email protected] Bonita Springs, FL 34134-4354 106 N. 51st Ave. CARANTZAS, Maria Constantine...... (904)798-3700 CHAIT, Ely M...... (877)696-2223 [email protected] Greeley, CO 80634-4267 Akerman, LLP 506 Green Mountain Rd. BURCZ, Gregory E...... (318)686-4070 [email protected] 50 N. Laura St., Ste. 3100 Mahwah, NJ 07430-2749 1022 N. Pointe Cir. CAHAN, Richard J Alan...... (305)262-4433 Jacksonville, FL 32202-3659 [email protected] Shreveport, LA 71106-8421 Becker & Poliakoff, P.A. [email protected] CHAMBERLAIN, Steven M...... (352)512-0190 [email protected] 121 Alhambra Cir., Fl. 10 CARLSON, Douglas Christian...... (216)274-2313 Steven M. Chamberlain BURGER, Harvey Alan...... (770)755-5321 Coral Gables, FL 33134-4540 Hahn Loeser & Parks, LLP 752 E. Silver Springs Blvd. 136 Jefferson Pkwy. Unit 201 [email protected] 200 Public Sq., Ste. 2800 Ocala, FL 34470-6702 Newnan, GA 30263-7224 CAHILL, Michael Louis...... (727)398-4100 Cleveland, OH 44114-2306 [email protected] [email protected] Cahill Law Firm PA [email protected] CHANDLER, Lynn Frances...... (239)514-7910 BURGESS, Michael J...... (202)828-3541 5290 Seminole Blvd., Ste. D CARLSON, Susan W...... (727)898-6692 Lynn Frances Chandler Esq Seyfarth Shaw, LLP Saint Petersburg, FL 33708-3369 JOHNSON POPE BOKOR RUPPEL & P.O. Box 110965 975 F. St. N.W. [email protected] Burns, LLLP Naples, FL 34108-0117 Washington, DC 20004-1454 CAHOONE, David Keith...... (941)951-0707 333 3rd Ave. N., Ste. 200 [email protected] [email protected] David K. Cahoone PA St. Petersburg, FL 33701-3833 CHAPLIN, Wayne E...... (305)621-6188 BURGNER, Bobby Lamar...... (678)844-5272 1 N. Tuttle Ave. [email protected] 16295 N.W. 16th Ct. General Electric Co. Sarasota, FL 34237-6345 CARNAHAN, Timothy D...... (216)621-7227 Miami, FL 33169-5629 4200 Wildwood Pkwy. 32-16-10A-01 [email protected] Nicola Gudbranson & Cooper [email protected] Atlanta, GA 30339-8402 CALLAHAN, Charles Woods III...... (813)221-3900 25 W. Prospect Ave., Ste. 1400 CHAPMAN, Jennifer Nicole...... (813)224-4800 [email protected] Hill Ward Henderson Cleveland, OH 44115-1048 Ernst & Young BURKE, David Paul...... (813)229-4207 101 E. Kennedy Blvd., Ste. 3700 [email protected] 401 E. Jackson St., Ste. 1200 Carlton Fields Jorden Burt Tampa, FL 33602-5195 CARROLL, Jeanna Bialczak...... (321)501-3133 Tampa, FL 33602-5232 P.O. Box 3239 [email protected] Jeanna B. Carroll, P.A. [email protected] Tampa, FL 33601-3239 CALLAHAN, Christopher Robert...... (305)665-3311 2825 Business Center Blvd., Ste. A1 CHARI-DISTEFANO, Eftyhia...... (305)714-4119 [email protected] Packman, Neuwahl and Rosenberg Melbourne, FL 32940-7133 Watsco, Inc. BURKE, Richard Evans...... (407)843-8880 8950 S.W. 74th Ct., Ste. 1901 [email protected] 2665 S. Bayshore Dr., Ste. 901 GrayRobinson, P.A. Miami, FL 33156-3178 CARROLL, William Carter...... (561)833-9631 Coconut Grove, FL 33133-5462 P.O. Box 3068 [email protected] Mettler Randolph Massey ET AL [email protected] Orlando, FL 32802-3068 CALLAHAN, Daniel Joseph, Jr...... (813)205-2403 340 Royal Palm Way Ste 100 CHASE, Alan R...... (305)670-0201 [email protected] 2030 Coffee Pot Blvd. N.E. Palm Beach, FL 33480-4323 Cohen Chase Hoffman & Schimmel, P.A. BURKE, Robert C, Jr...... (727)939-4900 St. Petersburg, FL 33704-4648 [email protected] 11011 Sheridan St., Ste. 113 412 E. Tarpon Ave. [email protected] CARVER, Eric Thomas...... (248)203-0808 Hollywood, FL 33026-1501 Tarpon Springs, FL 34689-4322 CALLAHAN, Jack Morgan, Jr...... (727)450-8672 Dykema Gossett PLLC [email protected] [email protected] 13191 Starkey Rd., Ste. 9 39577 Woodward Ave., Ste. 300 CHASE, James...... (850)434-3601 BURM, Cheryl Lyn...... (954)933-7762 Largo, FL 33773-1438 Bloomfield Hills, MI 48304-5086 101 E. Government St. 3705 Marlane Dr. [email protected] [email protected] Pensacola, FL 32502-5801 Grove City, OH 43123-8895 CALLAHAN, Jane Dunlap...... (407)841-1200 CASAIS, Pedro...... (305)343-1428 [email protected] [email protected] Dean Mead 11971 S.W. 97th Ter. CHATLAIN, Dean F, Jr...... (727)942-2759 BURQUEST-FULTZ, Patricia Laine...... (571)212-6000 420 S. Orange Ave., Ste. 700 Miami, FL 33186-2619 2109 Harbour Watch Dr. 9423 Brian Jac Ln. Orlando, FL 32801-4911 [email protected] Tarpon Springs, FL 34689-2037 Great Falls, VA 22066-2002 [email protected] CASEY, Patrick Brian...... (239)498-6999 [email protected] [email protected] CALLAN, Patrick Joseph...... (239)839-7860 P.O. Box 2527 CHAVES, Matthew Ronald...... (954)462-1200 BURRI, Dean Allen...... (813)818-7600 7950 Dani Dr., Ste. 140-9 Bonita Springs, FL 34133-2527 100 S.E. 3rd Ave., Ste. 805 630 Brooker Creek Blvd., Ste. 315 Fort Myers, FL 33966-8015 [email protected] Fort Lauderdale, FL 33394-0002 Oldsmar, FL 34677-2925 [email protected] CASSNER, Curtis Bruce...... (239)659-3800 [email protected] [email protected] CAMPBELL, Cindy...... (727)567-6342 Bond Schoeneck & King, PLLC CHAVES, Robert Aaron...... (561)998-7847 BURTON, Jennifer J...... (850)362-0278 880 Carillon Pkwy. 4001 Tamiami Trl. N., Ste. 250 2101 N.W. Corporate Blvd., #107 Burton Law and Title, P. L St. Petersburg, FL 33716-1102 Naples, FL 34103-3555 Boca Raton, FL 33431-7343 151 Mary Esther Blvd., Ste. 502A [email protected] [email protected] [email protected] Mary Esther, FL 32569-1972 CANAN, Michael James...... (407)244-5665 CASTRO, Julio Enrique III...... (813)313-1192 CHENG, Po-Lin Bill...... (305)530-4032 [email protected] GrayRobinson, P.A. Evercore 100 S.E. 2nd St., Ste. 4200 P.O. Box 3068 4030 W. Boy Scout Blvd., Ste. 475 Miami, FL 33131-2113 [email protected]

59 CHEPENIK, Bart Homans...... (305)981-8889 CLARKE, Robert Daniel...... (813)495-5818 Englewood, FL 34223-3763 CONTI, Louis T M...... (813)227-6343 12550 Biscayne Blvd., Ste. 805 Grant Thornton, LLP [email protected] Holland & Knight, LLP North Miami, FL 33181-2545 101 E. Kennedy Blvd., Ste. 3850 COLEMAN, Jami A...... (850)222-0013 100 N. Tampa St., Ste. 4100 [email protected] Tampa, FL 33602-5152 701 E. Tennessee St. Tampa, FL 33602-3642 CHERRY, Richard George...... (561)471-7767 [email protected] Tallahassee, FL 32308-4984 [email protected] Cherry Edgar & Smith CLASEN, Melissa...... (772)288-0048 [email protected] COOK, Julia M...... (321)574-1222 8409 N. Military Trl., Ste. 123 2300 S.E. Monterey Rd., Ste. 100 COLEMAN, William Thomas, Jr...... (954)522-2200 601 21st St., Ste. 300 Palm Beach Gardens, FL 33410-6324 Stuart, FL 34996-3343 200 E. Las Olas Blvd., Ste. 1900 Vero Beach, FL 32960-0860 [email protected] [email protected] Fort Lauderdale, FL 33301-2248 [email protected] CHESLA, Todd Steven...... (305)375-6394 CLAUSSEN, Kenneth Franklin...... (305)444-8807 [email protected] COOPER, Albert Tharin III...... (727)447-0212 Todd Chesla Law Offices of Kenneth F. Claussen COLLINS, Clayton Hunter...... (202)255-6034 AT Cooper III 50 E. 28th St., Apt. 3J 110 Merrick Way Ste 3A 1825 New Hampshire Ave. N.W., Apt. 201 1230 S. Myrtle Ave., Ste. 102 New York, NY 10016-7968 Coral Gables, FL 33134-5236 Washington, DC 20009-3220 Clearwater, FL 33756-3445 [email protected] [email protected] [email protected] [email protected] CHESLACK, Brian G...... (561)272-1225 CLAYMAN, Caryn Joan...... (561)393-1900 COLLINS, Robert Scott...... (941)487-8640 COOPER, Charles Lindsey, Jr...... (850)222-8611 Day Pitney/Chapin Ballerano Chesl P.O. Box 810186 Fiduciary Wealth Advisors Bryant Miller Olive 1201 George Bush Blvd. Boca Raton, FL 33481-0186 2801 Fruitville Rd., Ste. 160 101 N. Monroe St., Ste. 900 Delray Beach, FL 33483-7284 [email protected] Sarasota, FL 34237-5301 Tallahassee, FL 32301-1546 [email protected] CLAYTON, Kenneth Malcolm II...... (407)875-2655 [email protected] [email protected]

ALPHABETICAL CHESLOW, Alvin Mark...... (732)972-1600 Clayton & McCulloh COLLINS, Sarah Zuckerman...... (305)579-9656 COPELAND, Eric Steven...... (305)774-4800 Drescher & Cheslow PA 1065 Maitland Ctr Commns Blvd. JP Morgan Eric Copeland 610 Bridge Plaza Dr. Maitland, FL 32751-7437 1450 Brickell Ave., Fl. 32 3162 Commodore Plz Ste 2H Manalapan, NJ 07726-1752 [email protected] Miami, FL 33131-3461 Miami, FL 33133-5815 [email protected] CLIFFORD, William Michael...... (407)843-8880 [email protected] [email protected] CHEVALLIER, Gina Ramirez...... (305)974-1490 GrayRobinson, P.A. COMEAU, Paul Roland...... (716)856-4000 CORBETT, Scott Russell...... (407)648-5656 9655 S. Dixie Hwy., Ste. 312 301 E. Pine St., Ste. 1400 Hodgson Russ, LLP 1501 W. Colonial Dr. Miami, FL 33156-2858 Orlando, FL 32801-2741 140 Pearl St., Ste. 100 Orlando, FL 32804-7120 [email protected] [email protected] Buffalo, NY 14202-4014 [email protected] CHIPI, Javier Ramiro...... (954)551-0766 CLINE, Brandon Scott...... (954)423-7991 COMISKY, Ian M...... (215)299-2795 CORDERO, Lazaro Frank...... (305)374-5600 11501 Taft St. Office of Chief Counsel - I. R. S. 2000 Market St., Fl. 20 Three Brickell City Centre Pembroke Pines, FL 33026-2038 1000 S. Pine Island Rd., Ste. 300 Philadelphia, PA 19103-3222 98 S.E. 7th St. [email protected] Plantation, FL 33324-3910 [email protected] Miami, FL 33131-3522 CHOUNDAS, Marina Alicia...... (813)229-2300 [email protected] COMITER, Alyse Reiser...... (561)650-0593 [email protected] 4111 W. Morrison Ave. CLINGEN, Kenneth William...... (630)871-2600 Gunster Yoakley & Stewart, P.A. CORREA, John Gerard...... (727)577-9876 Tampa, FL 33629-4335 Clingen Callow & McLean, LLC 777 S. Flagler Dr., Ste. 500E J. Gerard Correa, P.A. [email protected] 2300 Cabot Dr., Ste. 500 West Palm Beach, FL 33401-6121 275 96th Ave. N., Ste. 6 CHRISTIE, Angela Lynne...... (305)415-1353 Lisle, IL 60532-4612 [email protected] Saint Petersburg, FL 33702-2526 679 Warren Ln. [email protected] COMITER, Andrew Robert...... (561)626-2101 [email protected] Key Biscayne, FL 33149-2020 COATES, Richard Earl...... (850)681-1029 Comiter Singer Baseman & Braun, LLP CORREA RIERA, Jennifer...... (305)350-5690 [email protected] 115 E. Park Ave., Ste. 1 3801 PGA Blvd., Ste. 604 Fuerst Ittleman David & Joseph, PL CHRISTIN, Nicholas Edward...... (305)448-3939 Tallahassee, FL 32301-7701 Palm Beach Gardens, FL 33410-2756 1001 Brickell Bay Dr., Ste. 3112 Wicker Smith, et al [email protected] [email protected] Miami, FL 33131-4905 2800 Ponce de Leon Blvd., Ste. 800 COBB, Mary Cottrell...... (904)269-5800 COMITER, Matthew Murray...... (305)376-6091 [email protected] Coral Gables, FL 33134-6913 431 Stowe Ave. Gunster, Yoakley, & Stewart P.A. COTTRELL, Steven L...... (904)798-3700 [email protected] Orange Park, FL 32073-5548 600 Brickell Ave., Ste. 3500 Akerman, LLP CHRISTOPOULOS, George James...... (313)961-0200 [email protected] Miami, FL 33131-3090 50 N. Laura St., Ste. 3100 Kerr Russell & Weber CODY, Ladonna Jean...... (239)939-6161 [email protected] Jacksonville, FL 32202-3659 500 Woodward Ave., Ste. 2500 LaDonna J. Cody, P.A. COMITER, Richard Bruce...... (561)626-2101 [email protected] Detroit, MI 48226-5499 12661 New Brittany Blvd. Comiter, Singer, Baseman & Braun, LLP COUMOU, Nicole Kathleen...... (631)680-2736 [email protected] Fort Myers, FL 33907-3631 3801 PGA Blvd., Ste. 604 2000 E. 9th St. Unit 1403 CHURCHILL, William Owen...... (813)985-5791 [email protected] Palm Beach Gardens, FL 33410-2756 Cleveland, OH 44115-1301 12303 N. 52nd St. COHEN, Gary Jay...... (305)347-7308 [email protected] [email protected] Tampa, FL 33617-1423 Shutts & Bowen, LLP COMPARETTO, Frank III...... (404)222-3301 COURTNEY, John Charles...... (561)832-9292 CIANFRONE, Joseph Richard...... (727)738-1100 200 S. Biscayne Blvd., Ste. 4100 303 Peachtree St. N.E., Ste. 2000 2472 Jett Ferry Rd., Ste. 400-103 Cianfrone, Nikoloff, Grant, Greenberg & Miami, FL 33131-2362 Atlanta, GA 30308-3261 Dunwoody, GA 30338-3059 Sincl [email protected] [email protected] COX, Joe Bruce...... (239)449-5600 1964 Bayshore Blvd., Ste. A COHEN, Henry Cantor...... (239)390-1900 COMPLO, Christy...... (305)932-0414 Akerman, LLP Dunedin, FL 34698-2576 9110 Strada Pl., Ste. 6200 Deshe Capital, LLC 9128 Strada Pl., Ste. 10205 [email protected] Naples, FL 34108-2396 20801 Biscayne Blvd. Naples, FL 34108-2931 CIARIMBOLI, Dominic...... (724)837-2757 [email protected] Aventura, FL 33180-1430 [email protected] 117 N. Main St. COHEN, Herbert Jay...... (954)385-3599 [email protected] COYLE, Ryan James...... (305)423-8572 Greensburg, PA 15601-2403 2552 Jardin Ter. CONCEPCION, Christine Alexis...... (305)372-3228 200 S. Biscayne Blvd., Ste. 2500 [email protected] Weston, FL 33327-1520 Deloitte Miami, FL 33131-5340 CICERO, John Eugene II...... (425)462-2550 [email protected] 333 S.E. 2nd Ave., Ste. 3600 [email protected] 10655 N.E. 4th St., Ste. 704 COHEN, Jeffrey Roy...... (305)940-1985 Miami, FL 33131-2205 CRAMER, Charles Wayne...... (407)843-3300 Bellevue, WA 98004-5037 1250 E. Hallandale Beach Blvd., Ste. 1005 [email protected] 1411 Edgewater Dr., Ste. 200 [email protected] Hallandale Beach, FL 33009-4636 CONIFF, Bernard Patrick...... (305)863-8860 Orlando, FL 32804-6361 CICMANEC, Corinna Marie...... (704)338-0678 [email protected] 760 Ponce De Leon Blvd. [email protected] 100 N. Tryon St., Ste. 3800 COHEN, Jeremy B...... (917)513-4754 Coral Gables, FL 33134-2075 CRAMER, Daryl Brian...... (970)925-9450 Charlotte, NC 28202-4027 70 E. 12th St., Apt. 5A [email protected] Genshaft Cramer, LLP [email protected] New York, NY 10003-5041 CONITZER, Ruben...... (786)245-2314 420 E. Main St., Ste. 200 CIVITELLA, Lisa Anne...... (561)955-8217 [email protected] P.O. Box 398715 Aspen, CO 81611-2942 5100 Town Center Cir., Ste. 500 COHEN, Leslie...... (561)623-8284 Miami Beach, FL 33239-8715 [email protected] Boca Raton, FL 33486-1021 L. Cohen Law [email protected] CRAWFORD, John R...... (904)807-2183 [email protected] 601 Heritage Dr., Ste. 406 CONKLIN, Thomas Raymond Marks Gray P.A. CLARK, Collin Roberts...... (727)266-5356 Jupiter, FL 33458-2777 442 S. Tamiami Trl. P.O. Box 447 501 1st Ave. N. [email protected] Osprey, FL 34229-9206 Jacksonville, FL 32201-0447 St. Petersburg, FL 33701-3726 COHEN, Stephan Lewis...... (305)673-3333 [email protected] [email protected] [email protected] 801 Arthur Godfrey Rd., Ste. 200 CONNERY, John Charles, Jr...... (813)221-3900 CRICK, Gene Ellis, Jr...... (407)839-4200 CLARK, Scott Brian...... (914)843-3053 Miami Beach, FL 33140-3336 Hill Ward Henderson 390 N. Orange Ave., Ste. 1400 29 Herkimer Rd. [email protected] P.O. Box 2231 Orlando, FL 32801-1687 Scarsdale, NY 10583-7614 COLD, Kathleen Holbrook...... (904)356-6311 Tampa, FL 33601-2231 [email protected] [email protected] Holbrook Akel Cold Ray & Reichard [email protected] CROSS, Dean Bogle...... (505)433-5447 CLARK, Thomas Payne...... (239)461-6911 1 Independent Dr., Ste. 2301 CONOLLY, Henry Neal...... (518)527-1634 P.O. Box 16294 Florida Cancer Specialists, P.L. Jacksonville, FL 32202-5026 36 Laurel St. Albuquerque, NM 87191-6294 4371 Veronica S. Shoemaker Blvd. [email protected] Clearwater, FL 33767-1103 [email protected] Fort Myers, FL 33916-2216 COLE, Allyson Elizabeth...... (941)474-5506 [email protected] CROTTY, Kenneth John...... (727)442-1200 [email protected] 737 S. Indiana Ave. Gassman Law Associates, P.A.

60 1245 Court St., Ste. 102 Winter Springs, FL 32708-3856 12902 USF Magnolia Dr., #SRB-OGC DESORMIER-CARTWRIGHT, Anné...... (561)694-7827 Clearwater, FL 33756-5856 [email protected] Tampa, FL 33612-9416 Elder and Estate Planning Attorneys PA [email protected] DANIELS, Nicholas Manuel...... (305)371-5758 [email protected] 480 Maplewood Dr., Ste. 3 CROWE, Catrina Anne...... (561)995-6133 Therrel Baisden DE LAMAR, Roberta Marie...... (312)952-9501 Jupiter, FL 33458-5845 Proskauer Rose, LLP 1 S.E. 3rd Ave., Ste. 2950 P.O. Box 655 [email protected] 2255 Glades Rd., Ste. 421A Miami, FL 33131-1722 Wilmette, IL 60091-0655 DESTEFANO, John Francis, Jr...... (561)995-4729 Boca Raton, FL 33431-7379 [email protected] [email protected] One Boca Place [email protected] DAOUD, Jamil George...... (813)225-4188 DEBRULE, Amber Brianna...... (904)536-0380 2255 Glades Rd., Ste. 421A CRUZ, Christopher Robert...... (954)753-0750 Foley & Lardner, LLP 95223 Tanglewood Dr. Boca Raton, FL 33431-7379 Christopher R. Cruz, P.A. 100 N. Tampa St., Ste. 2700 Fernandina Beach, FL 32034-9728 [email protected] ALPHABETICAL 5551 N. University Dr., Ste. 103B Tampa, FL 33602-5810 [email protected] DETTMER, Dale Allen...... (321)723-5646 Coral Springs, FL 33067-4651 [email protected] DECHURCH, Gregory Joseph...... (305)253-2244 Krasny and Dettmer [email protected] DARBUT, Douglas Francis...... (305)789-7707 Assurant 304 S. Harbor City Blvd., Ste. 201 CUETO, Blas Ignacio...... (305)740-1953 Holland & Knight, LLP 11222 Quail Roost Dr. Melbourne, FL 32901-1382 Alvarez, Arrieta & Diaz-silveira, LLP P.O. Box 15441 Miami, FL 33157-6543 [email protected] 1001 Brickell Bay Dr., Ste. 2110 Miami, FL 33101-5441 [email protected] DETZEL, Lauren Young...... (407)428-5114 Miami, FL 33131-4940 DARIOTIS, Terrence Theodore...... (850)523-9300 DECICCA, Richard A...... (954)566-.711 P.O. Box 2346 [email protected] 1695 Metropolitan Cir., Ste. 6 Perlman Bajandas Yevoli & Albrigh Orlando, FL 32802-2346 CULLEN, Matthew A...... (011)414-4488 Tallahassee, FL 32308-8722 200 S. Andrews Ave., Ste. 600 [email protected] Withers, LLP [email protected] Fort Lauderdale, FL 33301-2066 DEWITT, Suzanne...... (305)608-4889 43 Utoquai DARLING DE CORTES, Andrea B...... (813)286-4199 [email protected] 600 Brickell Ave., Ste. 1760 CH-8008 Zurich, ZZ - Sharp Partners, P.A. DEDICK, Mark Thomas...... (561)972-1005 Miami, FL 33131-3076 [email protected] 4890 W. Kennedy Blvd., Ste. 900 601 Heritage Dr., #464 [email protected] CUMMINGS, Paul Marc...... (305)371-7800 Tampa, FL 33609-1850 Jupiter, FL 33458-2777 DIAMOND, Philip Alan...... (407)849-0300 Weiner & Cummings PA [email protected] [email protected] Carlton Fields Jorden Burt, P.A. 1428 Brickell Ave., Ste. 400 DASBURG, John Peter...... (305)794-3380 DEIOTTE, James Terrence...... (248)885-8410 P.O. Box 1171 Miami, FL 33131-3436 Three Brickell City Centre 2867 Hunters Way Orlando, FL 32802-1171 [email protected] 98 S.E. 7th St. Bloomfield Hills, MI 48304-1930 [email protected] CUTLER, Steven Wayne...... (305)428-5070 Miami, FL 33131-3522 [email protected] DIAZ, Elizabeth Paige...... (941)329-6631 Hinshaw & Culbertson, LLP [email protected] DEL CASTILLO, Albert Armando, Jr. Williams Parker 2525 Ponce de Leon Blvd., Fl. 4 DATCHKO, Jordan Andrew...... (305)530-9400 20 Exchange Pl., Apt. 1217 200 S. Orange Ave. Coral Gables, FL 33134-6044 100 Biscayne Blvd., Ste. 801 New York, NY 10005-3232 Sarasota, FL 34236-6802 [email protected] Miami, FL 33132-2310 [email protected] [email protected] CYZE, Donald A. [email protected] DELANCETT, John Gerald...... (407)581-9800 DIAZ, Fernando...... (305)904-2640 3304 W. 111th St. DAVID, MaryAnn Youngblood...... (305)438-2557 Shuffield Lowman & Wilson PA 10215 S.W. 115th Ct. Chicago, IL 60655-2747 Legal Services of Greater Miami, Inc. 1000 Legion Pl., Ste. 1700 Miami, FL 33176-2533 [email protected] 3000 Biscayne Blvd., Ste. 500 Orlando, FL 32801-1028 [email protected] CÁCERES, Félix Manuel II...... (305)265-8607 Miami, FL 33137-4129 [email protected] DIAZ, Jennie...... (305)831-3002 1035 S.W. 87th Ave. [email protected] DELGADO ROSSELL, Clara...... (281)682-7021 2355 Salzedo St., Ste. 201 Miami, FL 33174-3208 DAVIS, Bradley John...... (407)915-5515 1533 Delgado Ave. Coral Gables, FL 33134-5035 [email protected] Davis & Kennedy, P.A. Coral Gables, FL 33146-2414 [email protected] 766 N. Sun Dr., Ste. 2000 [email protected] DIAZ, Ruben, Jr...... (305)373-5670 D Lake Mary, FL 32746-2553 DELOACH, Carla Ann...... (407)480-5005 201 S. Biscayne Blvd., Fl. 25 [email protected] Deloach, P.L. Miami, FL 33131-4341 D’ALESSANDRO, Paul John, Jr...... (305)374-3886 DAVIS, Donna Raye...... (352)915-6861 1206 E. Ridgewood St. [email protected] The Cantor Group 2433 John Branch Rd. Orlando, FL 32803-5447 DIAZ, Stephanie Ann...... (305)577-3443 2601 S. Bayshore Dr., Ste. 1800 Batesville, MS 38606-6604 [email protected] 201 S. Biscayne Blvd., Ste. 800 Miami, FL 33133-5454 [email protected] DEMBINSKI, Matthew Kevin...... (772)285-5026 Miami, FL 33131-4329 [email protected] DAVIS, James Bevington...... (954)713-6429 4 Knowles Rd. [email protected] D’AMICO, Christopher Robert...... (407)428-5181 Gunster Yoakley & Stewart, P.A. Stuart, FL 34996-6609 DICHTER, Arthur J...... (305)374-3886 Dean Mead 450 E. Las Olas Blvd., Ste. 1400 [email protected] The Cantor Group 420 S. Orange Ave., Ste. 700 Fort Lauderdale, FL 33301-4206 DEMPSEY, William Glenn...... (561)346-1393 2601 S. Bayshore Dr., Ste. 1800 Orlando, FL 32801-4911 [email protected] 38 S. Sewalls Point Rd. Miami, FL 33133-5454 [email protected] DAVIS, Michael H...... (407)422-0252 Stuart, FL 34996-6728 [email protected] DAHLE, Mark Felker, Jr...... (801)428-8158 P.O. Box 4930 [email protected] DIDES, Yazen Kamal 215 S. State St., Ste. 100 Orlando, FL 32802-4930 DENAPOLI, Richard Lee...... (941)228-3738 201 S.E. 2nd Ave., Apt. 1507 Salt Lake City, UT 84111-2330 [email protected] Coral Gables Trust Company Miami, FL 33131-2232 [email protected] DAVIS, Sanford Jay...... (212)848-9855 255 Alhambra Cir., Ste. 333 [email protected] DAL PEZZO, Lorella Nerini...... (305)859-6050 Wither S. Bergman, LLP Coral Gables, FL 33134-7402 DIEZ, Santiago...... (305)377-4005 3370 Mary St. 430 Park Ave., Fl. 10 [email protected] SANTIAGO Diez, P.A. Miami, FL 33133-5215 New York, NY 10022-3528 DENAULT, Alexandre Michael...... (305)982-5641 3000 S.W. 3rd Ave., Ste. 101 [email protected] [email protected] Three Brickell City Centre Miami, FL 33129-2778 DALEN, Amy Louise...... (239)263-2111 DAVIS,, Leroy, Jr...... (919)308-9709 98 S.E. 7th St., Ste. 1100 [email protected] 3838 Tamiami Trl. N., Ste. 200 7551 Barbera Dr. Miami, FL 33131-3525 DINGLEDY, Jay R...... (614)462-2214 Naples, FL 34103-3586 Kernersville, NC 27284-6701 [email protected] Ice Miller, LLP [email protected] [email protected] DENICOLO, Christopher Joseph...... (727)442-1200 250 West St., Ste. 700 DALL’AU, Jared Eliot...... (305)720-3454 DAWSON, James Patrick...... (561)304-5172 Gassman, Crotty & Denicolo, P.A. Columbus, OH 43215-7509 312 Minorca Ave. Florida Power & Light Company- Law 1245 Court St., Ste. 102 [email protected] Coral Gables, FL 33134-4304 Department Clearwater, FL 33756-5856 DINGMAN, Christopher Ryan...... (813)253-2020 [email protected] 700 Universe Blvd. [email protected] Barnett Bolt Kirkwood Long & Koche DAMBRA, Nicole M...... (305)377-1000 Juno Beach, FL 33408-2657 DENNIS, Timothy E...... (850)414-3781 601 Bayshore Blvd., Ste. 700 1114 Capri St. [email protected] Office of the Attorney General Tampa, FL 33606-2756 Coral Gables, FL 33134-2406 DE ARMAS, Marvin...... (904)516-5560 The Capitol, PL 01 [email protected] [email protected] 50 N. Laura St., Ste. 2500 Tallahassee, FL 32399-1050 DIOSDI, Anthony Victor...... (415)394-7200 DAMITZ, Barbara Jean...... (713)439-7364 Jacksonville, FL 32202-3646 [email protected] Moskowitz, LLP 407 Aria Dr. [email protected] DEPAOLA, Jason Michael...... (941)748-3770 180 Montgomery St. Lakeway, TX 78738-1741 DE CASTRO, Mario Alfonso...... (703)336-6467 Porges, Hamlin, Knowles & Hawk, P.A. San Francisco, CA 94104-4205 [email protected] RSM US, LLP - International Tax 1205 Manatee Ave. W. [email protected] DANCEY, Nicholas John...... (770)752-6711 1861 International Dr., Ste. 400 Bradenton, FL 34205-7517 DIPIERRO, Anthony J...... (813)863-1829 12735 Morris Rd. Ext Ste 100 McLean, VA 22102-4412 [email protected] 13808 Pathfinder Dr. Alpharetta, GA 30004-8964 [email protected] DEROSIER, Jeffrey L...... (321)728-2800 Tampa, FL 33625-6450 [email protected] DE LA CRUZ-MUNOZ, Jorge Felipe...... (305)529-1500 175 E. NASA Blvd., Ste. 203 [email protected] DANGER, Marlene Beatriz...... (305)662-8956 Dunwoody White & Landon, P.A. Melbourne, FL 32901-1998 DIRUZZO, Joseph Andrew III...... (305)350-5690 1459 Baracoa Ave. 550 Biltmore Way Ste 810 [email protected] Fuerst, Ittleman, David & Joseph, PL Coral Gables, FL 33146-1907 Coral Gables, FL 33134-5784 DESELLIER, Brianne Garrettson...... (954)243-5028 1001 Brickell Bay Dr., Ste. 3112 [email protected] [email protected] 121 Golden Isles Dr., Apt. 507 Miami, FL 33131-4905 DANIELS, Alan H...... (407)359-9928 DE LA PARTE, Louis David...... (813)745-2706 Hallandale Beach, FL 33009-8818 [email protected] 1611 Woodchuck Ct. H Lee Moffitt Cancer Center & Research Inst [email protected]

61 DIXON, Sharon Quinn...... (305)789-3503 DOW, Alexander A...... (954)566-9990 DWYER, Jared Edward...... (305)579-0564 ELYAMAN, Sarah Kassem...... (352)205-4455 Stearns Weaver, et al 2780 E. Oakland Park Blvd. Greenberg Traurig, P.A. Absolute Law Group 150 W. Flagler St., #2200 Fort Lauderdale, FL 33306-1605 333 S.E. 2nd Ave. 8564 E. County Rd. 466 Ste 205 Miami, FL 33130-1545 [email protected] Miami, FL 33131-2176 The Villages, FL 32162-3021 [email protected] DREYER, Derek William Craig...... (772)678-3443 [email protected] [email protected] DOANE, Randell Craig...... (561)656-0200 759 S.W. Federal Hwy., Ste. 204D EMANS, Patrick Christopher...... (305)789-7778 Doane & Doane, P.A. Stuart, FL 34994-2972 E 701 Brickell Ave., Ste. 3300 2000 P. G. A. Blvd., Ste. 4410 [email protected] Miami, FL 33131-2847 North Palm Beach, FL 33408-2738 DRICKMAN, Phyllis H Bender...... (727)698-4476 EATON, Jennifer McGrath...... (561)891-0308 [email protected] [email protected] c/o Johanna Drickman Ballentine Partners EMERICH, Guy Storms...... (941)639-1158 DOANE, Rebecca Graveline...... (561)656-0200 575 Harrogate Rd. 3507 Kyoto Gardens Dr., Ste. 320 Farr, Farr, Emerich, Hackett, Car Doane & Doane Pittsburgh, PA 15241-2028 Palm Beach Gardens, FL 33410-2799 99 Nesbit St. 2000 P. G. A. Blvd., Ste. 4410 [email protected] [email protected] Punta Gorda, FL 33950-3636 North Palm Beach, FL 33408-2738 DRUDE, Rachel L...... (727)381-2300 EBERT, Daniel Martin...... (305)670-0201 [email protected] [email protected] Battaglia, Ross, Dicus & McQuaid, P.A. 9400 S. Dadeland Blvd., Ste. 600 ENDRIZAL, Daniel John III...... (239)728-8555 DOBBINS, Burns Alan IV...... (239)591-6325 5858 Central Ave., Ste. A Miami, FL 33156-2841 Daniel J. Endrizal, Iii, P.A. Fifth Third Private Bank St. Petersburg, FL 33707-1708 [email protected] P.O. Box 1876 999 Vanderbilt Beach Rd. [email protected] EDWARDS, George Ellsworth...... (954)781-0444 Fort Myers, FL 33902-1876 Naples, FL 34108-3508 DRUJAK, Brian M...... (305)725-1668 550 S.W. 3rd St., Ste. 203 [email protected] Pompano Beach, FL 33060-6945 ALPHABETICAL [email protected] Brian M. Drujak ENGELBERG, Morris...... (954)966-3900 DOBSON, Lisa Suzanne...... (713)372-9029 9107 Ewing Dr. [email protected] M Engelberg & L. Milgrim, P.A. 1400 Smith St., Ste. 06180 Bethesda, MD 20817-3311 EGERTON, Charles Henry...... (407)841-1200 3800 S. Ocean Dr., #217 Houston, TX 77002-7327 [email protected] Dean Mead Hollywood, FL 33019-2927 [email protected] DRUM, David William...... (205)930-5100 420 S. Orange Ave., Ste. 700 [email protected] DOLCHIN, Steven B...... (954)962-5800 Sirote & Permutt, P.C. Orlando, FL 32801-4911 ENTIN, Seth...... (305)579-0615 3864 Sheridan St. 2311 Highland Ave. S. [email protected] Greenberg Traurig Hollywood, FL 33021-3634 Birmingham, AL 35205-2972 EHRLICH, Kristen A...... (570)419-5045 333 Ave. of the Americas Ste 44 [email protected] [email protected] 11 Woodland Rd. Miami, FL 33131-2176 DOLCIMASCOLO, Samuel Brengle...... (813)224-9255 DRUMMOND, Temple Hurst...... (813)983-8000 Malden, MA 02148-2421 [email protected] Bush Ross PA Drummond Wehle, LLP [email protected] EPSTEIN, Tobi Anne...... (407)682-3390 P.O. Box 3913 6987 E. Fowler Ave. EINIG, Michael Raymond...... (305)579-0639 1407 E. Robinson St. Tampa, FL 33601-3913 Tampa, FL 33617-1714 Greenberg Traurig Orlando, FL 32801-2119 [email protected] [email protected] 333 S.E. 2nd Ave., Ste. 44 [email protected] DOMINGUEZ, Lu-Ann Mancini...... (954)468-1393 DUANE, Rosanne Michele...... (561)747-1646 Miami, FL 33131-2176 ERASMOUS, Barrie Lyne...... (305)665-3311 Gunster Yoakley & Stewart, P.A. Rosanne M. Duane, P.A. [email protected] Town Center One Offices 450 E. Las Olas Blvd., Ste. 1400 250 S. Central Blvd., Ste. 202 EINSTEIN, Lance Gilbert...... (404)223-5900 8950 S.W. 74th Ct., Ste. 1901 Fort Lauderdale, FL 33301-4206 Jupiter, FL 33458-8812 Gomel Davis & Watson, LLP Miami, FL 33156-3178 [email protected] [email protected] 245 Peachtree Center Ave. N.E., Ste. 2400 [email protected] DONAHOO, Thomas M...... (904)354-8080 DUEÑAS, Lucelly...... (305)372-5005 Atlanta, GA 30303-1241 ERDMANN, Charlotte Angie...... (407)347-4701 Donahoo & McMenamy, P.A. 801 Brickell Ave., Ste. 2250 [email protected] 33 E. Robinson St., #219 245 Riverside Ave., Ste. 450 Miami, FL 33131-4944 EISENBERG, Steven Elliot...... (954)981-6533 Orlando, FL 32801-1682 Jacksonville, FL 32202-4903 [email protected] Steven E. Eisenberg, P.A. [email protected] [email protected] DUFFEY, Patrick J...... (813)227-6656 3109 Stirling Rd., Ste. 101 ERVIN, John Mansfield...... (941)365-0550 DONAHOO, Thomas Mitchell, Jr...... (904)354-8080 Holland & Knight, LLP Fort Lauderdale, FL 33312-6558 46 N. Washington Blvd., Ste. 1 Donahoo & McMenamy, P.A. 100 N. Tampa St., Ste. 4100 [email protected] Sarasota, FL 34236-5932 245 Riverside Ave., Ste. 450 Tampa, FL 33602-3642 ELGIDELY, Robert Farouk...... (954)453-8022 [email protected] Jacksonville, FL 32202-4903 [email protected] Genovese, Joblove & Battista, P.A. ERWIN, Nicole Lindsay...... (904)309-7859 [email protected] DUFFY, Donald Knaus...... (954)463-2700 200 E. Broward Blvd., Ste. 1110 9000 Southside Blvd., Ste. 11000 DONALDSON, Cheryl Ann Las Olas Center-Ste 1600 Fort Lauderdale, FL 33301-3535 Jacksonville, FL 32256-6768 10401 Applecross Ln. 350 E. Las Olas Blvd., Ste. 1600 [email protected] [email protected] Tampa, FL 33626-5317 Ft Lauderdale, FL 33301-4247 ELLINGTON, Randall Eric...... (407)774-6343 ESPENKOTTER, Alex...... (305)777-3765 DONICA, Herbert Roy...... (813)878-9790 [email protected] Smartwealth Heller Waldman, P.L. Donica Law Firm, P.A. DULCEY, Alfonso Jose...... (305)341-5206 543 N. Wymore Rd., Ste. 101 2701 Ponce De Leon Blvd., Ste. 301 106 S. Tampania Ave., Ste. 250 200 S. Biscayne Blvd., Ste. 2000 Maitland, FL 32751-4270 Coral Gables, FL 33134-6020 Tampa, FL 33609-3256 Miami, FL 33131-5341 [email protected] [email protected] [email protected] [email protected] ELLIOTT, Brooke Michel EULISS, Richard Donald...... (202)295-6523 DONNINI, Gerald J II...... (954)642-9390 DULING, Christopher...... (202)317-3056 2721 S.W. 33rd Ave. Carlton fields Jorden Burt Moffa, Sutton & Donnini, P.A. 1111 Constitution Ave. N.W., Rm. 1034 Miami, FL 33133-2825 1025 Thomas Jefferson St. N.W., Ste. 400 100 S.E. 3rd Ave., Ste. 2202 Washington, DC 20224-0001 [email protected] Washington, DC 20007-5201 Fort Lauderdale, FL 33394-0028 [email protected] ELLIOTT, David Scott...... (561)515-5254 [email protected] [email protected] DUNEGAN, Stephen Dennis...... (407)654-9455 Cozen O’Connor EUSANIO, David M...... (561)907-5760 DONOGHUE, Julie Marie...... (302)577-8348 Law Office of Stephen D. Dunegan 1 N. Clematis St., Ste. 510 15750 Edgefield Rd. 2512 Jacqueline Dr., Apt. C2 P.O. Box 770400 West Palm Beach, FL 33401-5552 West Palm Beach, FL 33414-9033 Wilmington, DE 19810-2013 Winter Garden, FL 34777-0400 [email protected] [email protected] [email protected] [email protected] ELLIS, Jonathan H...... (215)576-8130 EVANS, Frank Owen III...... (561)626-2101 DOOLEY, Richard Andrew IV...... (954)847-3932 DUNHAM, John Raymond III...... (941)951-1800 Plotnick & Ellis Comiter, Singer, Baseman & Braun, LLP 450 E. Las Olas Blvd., Ste. 750 Lutz Bobo & Telfair, P.A. 261 York Rd., Ste. 200 3801 PGA Blvd., Ste. 604 Fort Lauderdale, FL 33301-4219 2 N. Tamiami Trl., Ste. 500 Jenkintown, PA 19046-3706 Palm Beach Gardens, FL 33410-2756 DORCEY, Joshua Owens...... (239)418-0169 Sarasota, FL 34236-5575 ELLIS, Sean Wesley...... (601)948-6100 [email protected] The Dorcey Law Firm, P.L. C [email protected] Youngwellswilliams, P.A. EWING, Phillip Lynn...... (615)532-1870 10181 Six Mile Cypress Pkwy., Ste. C DUNLAP, Alex D...... (239)207-1234 P.O. Box 6005 Andrew Jackson Bldg. Fort Myers, FL 33966-6401 83 RIVER Ct. Ridgeland, MS 39158-6005 500 Deaderick St. [email protected] Naples, FL 34110-1602 [email protected] Nashville, TN 37242-0001 DOROT, Datan Zvi...... (305)921-9421 [email protected] ELLIS, Seth Eric...... (561)910-7500 [email protected] 20295 N.E. 29th Pl., Ste. 201 DUNN, Kelly Elise...... (904)655-3617 Tripp Scott, PA EWING, William Peeler...... (404)264-4050 Aventura, FL 33180-4109 Nelson Mullins Riley & Scarborough 4755 Technology Way Ste 205 Barnes & Throngurg, LLP [email protected] 50 N. Laura St., Ste. 2800 Boca Raton, FL 33431-3338 3475 Piedmont Rd. N.E., Ste. 1700 DORTCH, Clifton Lee, Jr...... (404)561-4116 Jacksonville, FL 32202-3656 [email protected] Atlanta, GA 30305-3327 Ste 300, G0141-048 [email protected] ELMORE, Douglas John...... (941)329-6637 [email protected] 3280 Peachtree Rd. N.E. DUNSFORD, Tina Elizabeth...... (813)517-1661 Williams Parker Atlanta, GA 30305-2430 100 S. Ashley Dr., Ste. 600 200 S. Orange Ave. F [email protected] Tampa, FL 33602-5300 Sarasota, FL 34236-6802 DOSIK, Joanna Kane...... (718)622-0222 [email protected] [email protected] FAEHNER, Michael John...... (727)443-5190 1 Grand Army Plz Ph 15N DURKIN, Keith Charles...... (407)839-4289 ELS, Anna E...... (239)449-5646 M Faehner Esq, LLC Brooklyn, NY 11238-5648 Broad and Cassel 9128 Strada Pl., Ste. 10205 600 Bypass Dr., Ste. 100 [email protected] 390 N. Orange Ave., Ste. 1400 Naples, FL 34108-2931 Clearwater, FL 33764-5030 Orlando, FL 32801-1687 [email protected] [email protected] [email protected]

62 FAIRBANKS, Randal Craig...... (904)507-6300 FEINGOLD, Melissa Melzer...... (561)994-2060 FISHER, Michael W...... (904)356-2600 FORD, D Robert...... (561)653-3344 Fairbanks Law Group, P.L. American Red Cross Fisher Tousey Leas & Ball P.O. Box 2351 113 Nature Walk Pkwy. Unit 103 5820 N. Federal Hwy. 501 Riverside Ave., Ste. 600 Palm Beach, FL 33480-2351 St. Augustine, FL 32092-3066 Boca Raton, FL 33487-4003 Jacksonville, FL 32202-4937 [email protected] [email protected] [email protected] [email protected] FORD, Michael W...... (352)392-1358 FAIST, Elizabeth...... (404)853-8488 FELDMAN, H John...... (352)589-1414 FITCH, Jennifer Louise...... (407)210-2796 University of Florida Sutherland Asbill Brennan, LLP 600 Jennings Ave. Alvarez Winthrop Thompson & Storey PA P.O. Box 113125 999 Peachtree St. N.E. Eustis, FL 32726-6147 390 N. Orange Ave., Ste. 600 Gainesville, FL 32611-3125 Atlanta, GA 30309-3915 [email protected] Orlando, FL 32801-1684 [email protected]

[email protected] FELDMAN, Jonathan A...... (404)853-8189 [email protected] FORMAN, Robert Shelley...... (239)344-1239 ALPHABETICAL FALBO, Gabriel William, Jr...... (813)334-7398 Sutherland Asbill & Brennan, LLP FITZGERALD, Jonathan L...... (561)870-4678 Henderson Franklin Starnes & Holt Gabriel W. Falbo,esq. 999 Peachtree St. N.E. 4137 Palm Forest Dr. N. P.O. Box 280 14502 N. Dale Mabry Hwy., Ste. 200 Atlanta, GA 30309-3915 Delray Beach, FL 33445-5704 Fort Myers, FL 33902-0280 Tampa, FL 33618-2040 [email protected] [email protected] [email protected] [email protected] FELIPE, Marcell...... (305)381-8500 FLANAGAN, Timothy Lee...... (904)355-0355 FORSBERG, William S...... (612)335-1413 FALKNER, Thomas Andrew, Jr...... (305)704-6713 Brickell Bay Tower Purcell Flanagan Hay & Greene, P.A. Stinson Leonard St, LLP 12932 S.W. 143rd Ter. 1001 Brickell Bay Dr., Ste. 1800 1548 Lancaster Ter. 150 S. 5th St., Ste. 2300 Miami, FL 33186-8942 Miami, FL 33131-4925 Jacksonville, FL 32204-4129 Minneapolis, MN 55402-4223 [email protected] [email protected] [email protected] [email protected] FALL, David Christopher...... (813)225-1100 FELTHAM, Jonathan Arthur II...... (813)222-7007 FLEET, H Bart...... (850)651-4006 FORSHEE, Preston Jeffery...... (850)477-0660 P.O. Box 3197 4040 W. Boy Scout Blvd., Ste. 1000 Fleet & Smith McDonald Fleming Moorhead Tampa, FL 33601-3197 Tampa, FL 33607-5750 1283 N. Eglin Pkwy., Ste. A 719 S. Palafox St. [email protected] [email protected] Shalimar, FL 32579-1288 Pensacola, FL 32502-5935 FANCIULLO, John Alexander...... (407)244-5137 FENNELL, Todd Wayne...... (772)231-1100 [email protected] [email protected] Holland & Knight Gould Cooksey Fennell, P.A. FLEMING, Christian Morgan...... (561)622-2700 FORSTER, Gary Andrew...... (407)255-2055 200 S. Orange Ave., Ste. 2600 979 Beachland Blvd. 11891 U.S. Highway 1 Ste 100 Forster Boughman & Lefkowitz Orlando, FL 32801-3461 Vero Beach, FL 32963-1688 North Palm Beach, FL 33408-2864 2200 Lucien Way Ste 405 [email protected] [email protected] [email protected] Maitland, FL 32751-7048 FANDEL, Shawn Joshua...... (305)808-2333 FEREBEE, David B...... (904)358-7001 FLETCHER, Harold (Gus)...... (786)383-3860 [email protected] 333 S.E. 2nd Ave., Ste. 3600 503 E. Monroe St. 201 Alhambra Cir., Ste. 1205 FORTI, Justin Robert...... (786)863-1216 Miami, FL 33131-2205 P.O. Box 1796 Coral Gables, FL 33134-5150 19701 S.W. 248th St. [email protected] Jacksonville, FL 32201-1796 [email protected] Homestead, FL 33031-1601 FARFANTE, Darren David...... (813)222-2061 FERGESON, James Oliver, Jr. FLICK, James...... [email protected] SunTrust Financial Centre Fergeson Skipper, et al (407)273-1045 FOSTER, Bonnie Caitlin...... (305)808-2425 401 E. Jackson St., Ste. 2400 P.O. Box 3018 3700 S. Conway Rd., Ste. 100 Deloitte Tax, LLP Tampa, FL 33602-5236 Sarasota, FL 34230-3018 Orlando, FL 32812-7662 333 S.E. 2nd Ave., Ste. 3600 [email protected] [email protected] [email protected] Miami, FL 33131-2205 FARMER, Aaron A...... (239)262-2040 FERNANDEZ, Luis Eduardo...... (305)804-5288 FLINN, Aaron B...... (615)850-8866 [email protected] Farmer & Associates, PLLC 2351 Douglas Rd., Apt. 605 Waller, Lansden, Dortch & Davis, LLP FOSTER, John Clifford III...... (850)225-8014 999 Vanderbilt Beach Rd., Ste. 501 Miami, FL 33145-3058 511 Union St., Ste. 2700 Clifford Foster III Naples, FL 34108-3509 [email protected] Nashville, TN 37219-1791 732 Harbor Blvd. [email protected] FERNANDEZ-QUINCOCES, G J...... (305)482-8405 [email protected] Destin, FL 32541-2506 FARR, Neal Edward...... (305)448-0006 Foley & Lardner, LLP FLINT, Alexander...... [email protected] 1623 Micanopy Ave. 2 S. Biscayne Blvd., Ste. 1900 (954)455-5100 FOSTER, Matthew Hollister...... (305)702-7277 Coconut Grove, FL 33133-2509 Miami, FL 33131-1832 Rozencwaig & Nadel, LLP Bessemer Trust Company [email protected] [email protected] 301 W. Hallandale Beach Blvd. 801 Brickell Ave., Ste. 2250 FARRA, Miguel G...... (305)377-9217 FERNÁNDEZ DE LA VARA, Luis E...... (305)377-0086 Hallandale Beach, FL 33009-5443 Miami, FL 33131-4944 Morrison Brown Argiz & Farra, LLC 283 Catalonia Ave. [email protected] [email protected] 1450 Brickell Ave., Fl. 18 Coral Gables, FL 33134-6712 FLIPPO, William Bryant...... (615)277-0516 FOURAKER-GARDNER, Laura Ann...... (386)752-9803 Miami, FL 33131-3444 [email protected] 6327 Thunderbird Dr. Laura Ann Fouraker-Gardner [email protected] FERRANTE, Thomas Blaze, Jr...... (813)225-4148 Nashville, TN 37209-1741 P.O. Box 2081 FARRAH, Patrick Alan...... (772)234-8344 Foley & Lardner, LLP [email protected] Lake City, FL 32056-2081 The Law Offices of John E. Moore III 100 N. Tampa St., Ste. 2700 FLYNN, Susan K...... (941)350-1294 [email protected] 3240 Cardinal Dr., Ste. 200 Tampa, FL 33602-5810 Attn: Susan K. Flynn, Esq. FOWLER, Kathleen Vero Beach, FL 32963-4924 [email protected] P.O. Box 110718 21 Rodoalphs Way [email protected] FERRIS, Megan Dawn...... (305)704-6693 Lakewood Ranch, FL 34211-0009 Dennis, MA 02638-1730 FAULKNER, Debra Ann...... (727)781-7428 Alvarez & Marsal Taxand, LLC [email protected] FOX, Jacqueline Z...... (954)333-4367 The Faulkner Firm, P.A. 600 Brickell Ave., Ste. 2950 FOERTSCH, Leah Ann...... (561)293-3590 200 E. Broward Blvd., Ste. 1800 3106 Alt 19 Ste B Miami, FL 33131-3089 The Wagner Law Group Ft Lauderdale, FL 33301-1949 Palm Harbor, FL 34683-1946 [email protected] 7108 Fairway Dr., Ste. 125 [email protected] [email protected] FEUERMAN, Jonathan...... (305)371-5758 Palm Beach Gardens, FL 33418-3992 FRANCE, Belinda Rene Takach...... (850)224-1040 FAUST, Gennette Elizabeth...... (305)579-7765 Therrel Baisden, P.A. [email protected] France Law Firm Green Traurig 1 S.E. 3rd Ave., Ste. 2950 FOGARTY, Micah Graham...... (813)253-2020 2073 Summit Lake Dr., Ste. 154 333 S.E. 2nd Ave., Ste. 4400 Miami, FL 33131-1722 Barnett, Bolt, Kirkwood, Long & Koche Tallahassee, FL 32317-7949 Miami, FL 33131-2184 [email protected] 601 Bayshore Blvd., Ste. 700 [email protected] [email protected] FIELDSTONE, Ronald Richard...... Tampa, FL 33606-2756 FRANCO, Robert Benjamin...... (305)375-7309 FAWBUSH, Andrew J...... (904)598-6133 (305)428-4500 [email protected] Pricewaterhousecoopers, LLP Smith Gambrell & Russell, LLP Arnstein & Lehr, LLP FOGLIETTA, Joielle A...... (561)832-5900 333 S.E. 2nd Ave., Ste. 3000 50 N. Laura St., Ste. 2600 200 S. Biscayne Blvd., Ste. 3600 Ciklin Lubitz & O’Connell Miami, FL 33131-2180 Jacksonville, FL 32202-3629 Miami, FL 33131-2395 515 N. Flagler Dr., Fl. 20 [email protected] [email protected] [email protected] West Palm Beach, FL 33401-4330 FRANO, Rose-Anne Barnidge...... (941)536-2033 FEILER, Joshua Paul...... (212)847-3444 FILEMAN, Gary Thomas...... (941)833-5560 [email protected] Williams Parker Goldentree Asset Management LP Fileman Law Firm PA FOLEY, Stephen Raymond 200 S. Orange Ave. 485 Lexington Ave., Fl. 15 201 W. Marion Ave. Unit 1208 75 Meadow Rd. Sarasota, FL 34236-6802 New York, NY 10017-2649 Punta Gorda, FL 33950-4466 Buffalo, NY 14216-3613 [email protected] [email protected] [email protected] FOLKMAN, Jeffrey Marc...... (239)254-2950 FRAZIER, Jane Eileen...... (561)212-8149 FEIN, Debra Lynn...... (954)533-0825 FINNELL, Michael Glenn...... (352)224-2102 5811 Pelican Bay Blvd., Ste. 650 410 N.E. 25th Ter. Fein Law, LLC Friedel Law Group, LLC Naples, FL 34108-2794 Boca Raton, FL 33431-7525 633 S. Andrews Ave., Ste. 200 11 N.W. 33rd Ct. [email protected] [email protected] Ft Lauderdale, FL 33301-2840 Gainesville, FL 32607-2552 FORBES, Philip Harris...... (561)625-1600 FRAZIER, William Robinson III...... (904)353-5616 [email protected] [email protected] 11382 Prosperity Farms Rd., Ste. 227 1515 Riverside Ave., Ste. A FEINGOLD, Brandon Geoffrey...... (561)955-7627 FIORE, Kristen Marie...... (850)224-9634 Palm Beach Gardens, FL 33410-3463 Jacksonville, FL 32204-4134 Greenberg Traurig, P.A. Akerman, LLP [email protected] [email protected] 5100 Town Center Cir., Ste. 400 106 E. College Ave., Ste. 1200 FORBES-JAEGER, David G...... (011)412-2929 FREEMAN, Harriet Rae...... (561)624-0021 Boca Raton, FL 33486-1008 Tallahassee, FL 32301-7741 dfjSwiss, LLC Harriet Rae Freeman [email protected] [email protected] 16 Blvd. des Tranchées, First Fl 11380 Prosperity Farms Rd., Ste. 204 1206 Geneva, ZZ - Palm Beach Gardens, FL 33410-3477 [email protected] [email protected]

63 FREEMAN, Nancy Sue...... (407)542-0963 GANITSKY, Ricardo...... (305)858-9900 GENTRY, Dana Carlson...... (941)748-0100 GILROY, Brian Kenneth...... (954)423-7045 Nancy S. Freeman, P.A. Richards & Associates, P.A. Blalock Walters, P.A. 5 Island Dr. 2461 W. State Rd. 426 Ste 1001 2665 S. Bayshore Dr., Ste. 703 802 11th St. W. Treasure Island, FL 33706-1202 Oviedo, FL 32765-4508 Miami, FL 33133-5406 Bradenton, FL 34205-7734 [email protected] [email protected] [email protected] [email protected] GINSBURG, Dennis...... (305)665-3311 FREEMAN, Patricia Ann...... (904)292-0992 GANS, Logan Evan...... (305)379-9124 GEORGES, Catheline Jessica...... (904)359-5115 Town Center One Offices 13459 Owl Hollow Ct. Shutts & Bowen, LLP 6136 Atlantic Blvd. 8950 S.W. 74th Ct., Ste. 1901 Jacksonville, FL 32223-0821 200 S. Biscayne Blvd., Ste. 4100 Jacksonville, FL 32211-7505 Miami, FL 33156-3178 [email protected] Miami, FL 33131-2362 [email protected] [email protected] FREY, Julia Lauren...... (407)418-6243 [email protected] GERSHON, Ira Richard...... (662)915-6901 GIORDANO, John Nicholas...... (813)204-6403 Lowndes Drosdick Doster Kantor & Reed, GARCIA, Juan Ramon...... (305)213-0341 University of Mississippi School of Law Bush Ross, P.A. P.A. 7477 S.W. 82nd St., Apt. C313 P.O. Box 1848 1801 N. Highland Ave. P.O. Box 2809 Miami, FL 33143-7361 University, MS 38677-1848 Tampa, FL 33602-2656 Orlando, FL 32802-2809 [email protected] [email protected] [email protected] [email protected] GARDNER, Merritt Ames...... (813)288-9600 GERSHOW, Ellen Reiser...... (352)372-4381 GIRALDO, Diana M...... (813)530-6778 FRIEDEL, Daniel Charles Joseph...... (352)224-2102 Gardner Law Firm Dell Graham, P.A. 6101 Webb Rd., Ste. 208 11 N.W. 33rd Ct. 5415 Mariner St., Ste. 200 203 N.E. 1st St. Tampa, FL 33615-2865 Gainesville, FL 32607-2552 Tampa, FL 33609-3441 Gainesville, FL 32601-5367 [email protected] [email protected] [email protected] [email protected] GIRIBALDO, Bryan Andre...... (813)463-0123

ALPHABETICAL FRIEDLANDER, Anita W...... (786)554-3422 GARI, Gustavo Pedro...... (904)254-3305 GETMAN, Willard Etheridge...... (904)221-6579 105 S. Edison Ave. 7925 S.W. 126th Ter. 220 Riverside Ave. Unit 508 567 Lazy Meadow Dr. E. Tampa, FL 33606-1917 Pinecrest, FL 33156-6039 Jacksonville, FL 32202-4958 Jacksonville, FL 32225-3428 [email protected] [email protected] [email protected] [email protected] GLASER, Joshua Bryan...... (561)750-3850 FRIEDMAN, Harry J...... (954)768-8212 GARIEPY, Stephen Henry...... (216)274-2224 GETZEN, Linda Ruth...... (941)924-7753 7284 W. Palmetto Park Rd., Ste. 101 Greenberg Traurig, P.A. Hahn Loeser & Parks, LLP 1457 Landings Cir. Boca Raton, FL 33433-3406 401 E. Las Olas Blvd., Ste. 2000 200 Public Sq., Ste. 2800 Sarasota, FL 34231-3249 [email protected] Fort Lauderdale, FL 33301-4223 Cleveland, OH 44114-2306 [email protected] GLASSMAN, Daniel Jonathan...... (561)650-0607 [email protected] [email protected] GHOUGASIAN, Paul Edward...... (561)391-4700 Gunster, Yoakley & Stewart, P.A. FRIEDMAN, Robert Jay...... (305)374-8500 GARNER, Clare Lee, Jr...... (352)383-6300 Paul E. Ghougasian, P.A. 777 S. Flagler Dr., Ste. 500E Holland & Knight, LLP 627 N. Donnelly St. 2300 Glades Rd., Ste. 270W West Palm Beach, FL 33401-6121 701 Brickell Ave., Ste. 3000 Mount Dora, FL 32757-4831 Boca Raton, FL 33431-8563 [email protected] Miami, FL 33131-2847 [email protected] [email protected] GLAZIER, Scott Leigh...... (904)997-1033 [email protected] GARRIS, Charles Edgar...... (772)231-1995 GIACHINO, Fernando Maximus...... (772)266-4184 Glazier and Glazier PA FRIEMAN, Mark Hamilton...... (305)361-5264 Charles E. Garris PA Fernando M. Giachino, PA 8825 Perimeter Pk Blvd. Ste504 1121 Crandon Blvd., Apt. F606 819 Beachland Blvd. 3601 S.E. Ocean Blvd., Ste. 204 Jacksonville, FL 32216-1123 Key Biscayne, FL 33149-2781 Vero Beach, FL 32963-1606 Stuart, FL 34996-6753 [email protected] [email protected] [email protected] [email protected] GLEIM, Holger David...... (727)898-6694 FRISCH, Adam Neil...... (904)354-8533 GART, David Allan...... (561)650-8533 GIACOSA, Arturo Jorge...... (786)863-1379 Johnson Pope Bokor Ruppel & Burns, LLP 1741 W. Beaver St. Shutts & Bowen, LLP 5520 S.W. 64th Ave. 333 3rd Ave. N., Ste. 200 Jacksonville, FL 32209-7526 525 Okeechobee Blvd., Ste. 1100 Miami, FL 33155-6437 Saint Petersburg, FL 33701-3833 [email protected] West Palm Beach, FL 33401-6351 [email protected] [email protected] FROST, Irwin Morris...... (305)374-3001 [email protected] GIANCARLO, Joshua Daniel...... (954)471-8962 GLOCKER, Theodore William...... (904)930-4088 Irwin M. Frost, P.A. GARVIN, Deborah Reynolds...... (352)273-0213 2506 Ambassador Ave. Stoneburner Berry Purcell & Campbell, PA 1111 Brickell Ave., Ste. 2350 311 Gerson Hall, University of Florida Hollywood, FL 33026-4763 200 W. Forsyth St., Ste. 1610 Miami, FL 33131-3126 P.O. Box 117166 [email protected] Jacksonville, FL 32202-4317 [email protected] Gainesville, FL 32611-7166 GIBBS, B Gray...... (727)892-9901 [email protected] FULTZ, Richard D...... (703)288-2848 [email protected] B. Gray Gibbs PA GOFF, Guillaume...... (204)942-0051 9423 Brian Jac Ln. GASSMAN, Alan Scott...... (727)442-1200 100 2nd Ave. S., Ste. 1207 360 Main St. Great Falls, VA 22066-2002 1245 Court St., Ste. 102 St. Petersburg, FL 33701-4360 Ste 2300 FUSCO, John M III...... (315)416-9894 Clearwater, FL 33756-5856 [email protected] Winnipeg, ZZ - 124 O. St. S.W. [email protected] GIBBS, James Phillip...... (904)807-8206 [email protected] Washington, DC 20024-3514 GAST, John David...... (239)992-6578 Drr McAfee Peek & Hawthorne P.L. GOLDBERG, Adam Scott...... (954)747-1400 [email protected] Brennan, Manna & Diamond, PL 1 Independent Dr., Ste. 1200 Krause & Goldberg, P.A. 27200 Riverview Center Blvd., Ste. 310 Jacksonville, FL 32202-5014 1792 Bell Tower Ln. G Bonita Springs, FL 34134-4317 [email protected] Weston, FL 33326-3682 [email protected] GIBSON, André Alexander...... (305)652-4900 [email protected] GAD, Jeffrey Michael...... (813)223-7333 GAUTHREAUX, Melissia K...... (813)495-6296 45 N.E. 167th St. GOLDBERG, David Howard...... (305)760-8888 Akerman, LLP P.O. Box 2065 North Miami Beach, FL 33162-3402 David Howard Goldberg, P.L. 401 E. Jackson St., Ste. 1700 Dunedin, FL 34697-2065 [email protected] 1 S.E. 3rd Ave., Ste. 1940 Tampa, FL 33602-5250 [email protected] GIGELE, Jonathan R...... (561)721-0600 Miami, FL 33131-1704 [email protected] GAYNES, David M...... (407)404-4215 Kitroser & Associates [email protected] GALANT, Jeffrey Andrew...... (516)747-0300 4327 S. Highway 27 Ste 404 2 631 U.S. Highway 1 Ste 410 GOLDBERG, Mitchell William...... (561)893-8702 Meltzer Lippe, LLP Clermont, FL 34711-5349 North Palm Beach, FL 33408-4621 Berger Singerman, LLP 320 E. 57th St., Apt. 15C [email protected] [email protected] 1 Town Center Rd., Ste. 301 New York, NY 10022-2485 GAZDA, Lydia Marie...... (727)531-7068 GIL, Alexander P...... (305)932-2000 Boca Raton, FL 33486-1014 [email protected] Blanchard Law, P.A. 2775 N.E. 163rd St., Ste. 118 [email protected] GALLAGHER, Lisa Kelley...... (941)313-1390 1501 Belcher Rd. S. Unit 2B North Miami Beach, FL 33160-4078 GOLDBERG, Stuart Elliot...... (850)222-4000 5568 New Covington Dr. Largo, FL 33771-4505 [email protected] Law Offices of Stuart E. Goldberg, P.L. Sarasota, FL 34233-5211 [email protected] GILBERT, Matthew T...... (518)339-9355 P.O. Box 12458 [email protected] GEEKER, Evangalos Peter...... (850)433-6581 5468 E. Michigan St., Apt. 2 Tallahassee, FL 32317-2458 GALLAGHER, Marjorie Ellen...... (561)626-2101 Emmanuel, Sheppard & Condon Orlando, FL 32812-7828 [email protected] Comiter Singer Baseman & Bravn 30 S. Spring St. [email protected] GOLDBERGER, Scott Lawrence...... (561)620-1721 3801 PGA Blvd., Ste. 604 Pensacola, FL 32502-5612 GILINSKY, Regina Santos-Malta...... (727)366-2602 Kaufman, Rossin & Co., P.A. Palm Beach Gardens, FL 33410-2756 [email protected] 6580 Indian Creek Dr., Apt. 501 1 Town Center Rd., Ste. 400 [email protected] GELLER, Jack J...... (727)799-4840 Miami Beach, FL 33141-5892 Boca Raton, FL 33486-1038 GALVANI, Lauren A...... (561)864-5100 Harper Kynes Geller Greenleaf & [email protected] [email protected] 1075 Broken Sound Pkwy. N.W., Ste. 102 Frayman, P.A. GILLER, Jason Beau...... (305)999-1906 GOLDEN, Anthony Thomas...... (305)461-1882 Boca Raton, FL 33487-3541 1253 Park St., Ste. 200 975 Arthur Godfrey Rd., Ste. 500 The Golden Firm [email protected] Clearwater, FL 33756-5827 Miami Beach, FL 33140-3345 145 Sevilla Ave. GAMBLE, William Bergh...... (401)829-6729 [email protected] [email protected] Coral Gables, FL 33134-6006 Emerging Market Stratetgies GELMAN, Wendy Dennis...... (954)986-5440 GILLIS, Harold Timothy...... (904)647-6476 [email protected] 115 Wellington Ave. 3630 N. 45th Ave. 1022 Park St., Ste. 308 GOLDENBERG, Stephen Fred...... (954)566-8411 Newport, RI 02840-3943 Hollywood, FL 33021-2449 Jacksonville, FL 32204-3915 2780 E. Oakland Park Blvd. [email protected] [email protected] [email protected] Fort Lauderdale, FL 33306-1605 GAMBOA, Kristen Lee...... (407)423-3426 GENTRY, Antonia L...... (772)877-8008 GILMORE, David Charles...... (727)849-2296 [email protected] KPMG, LLP 745 S.E. Port St. Lucie Blvd. David C.Gilmore GOLDGLANTZ, Joshua Nathaniel...... (561)257-1813 111 N. Orange Ave., Ste. 1600 Port St. Lucie, FL 34984-5211 7620 Massachusetts Ave. Boca Village Corporate Center Orlando, FL 32801-2332 [email protected] New Port Richey, FL 34653-3022 4855 Technology Way Ste 630 [email protected] [email protected]

64 Boca Raton, FL 33431-3351 GORNTO, Bradford Boone...... (386)257-2554 GREEN, Richard Douglas...... (727)441-8813 GULECAS, James Frederick...... (727)736-5300 [email protected] 310 Wilmette Ave., Ste. 5 1010 Drew St. James F. Gulecas, P.A. GOLDMAN, Charles Jeffrey...... (954)920-1986 Ormond Beach, FL 32174-5276 Clearwater, FL 33755-4521 1968 Bayshore Blvd. 601 S. Federal Hwy. [email protected] [email protected] Dunedin, FL 34698-2500 Hollywood, FL 33020-5421 GORNTO, Lonnie A, Jr...... (386)257-1899 GREENBERG, Andrew Mark...... (212)258-8638 [email protected] [email protected] 444 Seabreeze Blvd., Ste. 360 Viacom, Inc. GURGOLD, Eric...... (239)344-1162 GOLDMAN, Robert Steven...... (850)523-0400 Daytona Beach, FL 32118-3941 1515 Broadway Henderson Franklin Starnes & Holt, P.A. Madsen Goldman and Holcomb, LLP [email protected] New York, NY 10036-8901 1715 Monroe St. 1705 Metropolitan Blvd., Ste. 101 GOTLIEB, Ruben Nathan...... (305)420-3937 [email protected] Fort Myers, FL 33901-3072

Tallahassee, FL 32308-3796 Gray Robinson GREENBERG, Martin Fred...... (561)347-8585 [email protected] ALPHABETICAL [email protected] 333 S.E. 2nd Ave., Ste. 3200 2500 N. Military Trl., Ste. 305 GURIAN, Steven Elias...... (305)444-5969 GOLDSMITH, Mark Alan...... (212)704-6000 Miami, FL 33131-2191 Boca Raton, FL 33431-6324 2601 S. Bayshore Dr., Ste. 850 Troutman Sanders, LLP [email protected] [email protected] Coconut Grove, FL 33133-5412 875 3rd Ave. GOTT, Jeffrey Monnett...... (520)533-2009 GREENFIELD, James Peter...... (305)548-7444 [email protected] New York, NY 10022-6225 Office of the Staff Judge Advocate James P. Greenfield GUROVA, Vera...... (813)273-6677 [email protected] 2387 Hatfield St. Bldg. 51102 1551 N.W. 13th Ct. Bryant Miller Olive GOLDSTEIN, Richard Mark...... (305)350-2371 Fort Huachuca, AZ 85613-5038 Miami, FL 33125-1605 201 N. Franklin St., Ste. 2700 Bilzin Sumberg Baena Price & Axelrod, [email protected] GREENSPAN, Michael E...... (914)946-2500 Tampa, FL 33602-5816 LLP GOTTLIEB, Andrew H...... (954)663-4451 Greenspan & Greenspan [email protected] 1450 Brickell Ave., Ste. 2300 1301 M. St. N.W., Apt. 611 188 E. Post Rd. GUTHRIE, John Marvin...... (727)449-1600 Miami, FL 33131-3456 Washington, DC 20005-4223 White Plains, NY 10601-4911 J. Marvin Guthrie, P.A. [email protected] GOTTLIEB, Bruce M...... (954)966-7900 [email protected] 1230 S. Myrtle Ave., Ste. 101 GOLDSTEIN, Stuart Wayne...... (212)245-6565 Gottlieb & Gottlieb Attorneys at GREGORY, William Preston...... (813)251-8631 Clearwater, FL 33756-3445 Levine Poltkin & Menin, LLP 125 N. 46th Ave. 715 W. Swann Ave. [email protected] 888 7th Ave., Fl. 10 Hollywood, FL 33021-6601 Tampa, FL 33606-2729 GUTIERREZ, Grace...... (239)390-8086 New York, NY 10106-1099 [email protected] [email protected] The Brooks Grand Plaza [email protected] GOTTLIEB, Stuart M...... (561)659-4020 GREIDER, David K...... (813)221-3900 8000 Health Center Blvd. Unit 300 GOLDSTEIN, Taryn Decker...... (561)207-3208 McLaughlin & Stern, LLP P.O. Box 21051 Bonita Springs, FL 34135-8178 Centurion Plaza 525 Okeechobee Blvd., Ste. 1530 Tampa, FL 33622-1051 [email protected] 1601 Forum Pl., Ste. 904 West Palm Beach, FL 33401-6330 [email protected] GUTIERREZ, Stephen...... (786)390-7602 West Palm Beach, FL 33401-8105 [email protected] GRIFFIN, Kyle Cantwell...... (407)841-1200 2464 S.W. 137th Ave. [email protected] GOULD, Bradley Ross...... (772)464-7700 Dean Mead Miami, FL 33175-6330 GOLLER, Frederick Timothy...... (352)259-5054 Dean Mead Minton & Zwemer 420 S. Orange Ave., Ste. 700 [email protected] 1028 Lake Sumter Lndg P.O. Box 2757 Orlando, FL 32801-4911 GUTTENMACHER, Edward P...... (305)666-1040 The Villages, FL 32162-2697 Fort Pierce, FL 34954-2757 [email protected] Guttenmacher, Bohatch& Penaranda, [email protected] [email protected] GRIFFIN, Linda S...... (727)449-9800 7301 S.W. 57th Ct., Ste. 560 GONZALEZ, Daniel GRADITOR, Sara Elizabeth...... (305)789-7440 Linda Suzzanne Griffin, PA South Miami, FL 33143-5334 1600 S.W. 17th Ave. Holland & Knight, LLP 1455 Court St. [email protected] Miami, FL 33145-1439 701 Brickell Ave., Ste. 3300 Clearwater, FL 33756-6161 GÁRCIGA, Jesús Pablo...... (914)318-3787 [email protected] Miami, FL 33131-2847 [email protected] 6974 Bottle Brush Dr. GONZALEZ, Jorge Andres...... (305)260-7577 [email protected] GRIFFIN, Martha Jean...... (917)757-1928 Miami Lakes, FL 33014-2614 9097 S.W. 117th St. GRAGG, Karl Lawrence...... (305)529-1306 804 Providence Rd. [email protected] Miami, FL 33176-4350 714 Calatrava Ave. Lexington, KY 40502-2269 [email protected] Coral Gables, FL 33143-6204 [email protected] H GOOD, Clair E...... (813)390-2411 [email protected] GRIFFIS, Virginia Ellen...... (352)376-5242 3839 S.W. 91st Dr. GRAHAM, Mark Andrew...... (305)803-8991 Scruggs & Carmichael, P.A. HAAS, Megan Elizabeth Campos...... (305)373-6600 Gainesville, FL 32608-7920 1225 O. St. N.W., Apt. B 1 S.E. 1st Ave. 1 S.E. 3rd Ave., Ste. 2250 [email protected] Washington, DC 20005-4537 Gainesville, FL 32601-6240 Miami, FL 33131-1705 GOODALL, Deborah Packer...... (561)395-0400 [email protected] [email protected] [email protected] Goldman Felcoski & Stone P.A. GRALIA, Maria A...... (305)789-3525 GRIMAUDO, Nicholas J...... (727)461-1818 HADJILOGIOU, Steven...... (305)789-8909 327 Plaza Real Ste 230 150 West Flagler St. Johnson Pope Bokor Ruppel & Burns, LLP Baker & McKenzie, LLP Boca Raton, FL 33432-3901 150 W. Flagler St., Ste. 2200 P.O. Box 1368 1111 Brickell Ave., Ste. 1700 [email protected] Miami, FL 33130-1545 Clearwater, FL 33757-1368 Miami, FL 33131-3137 GOODMAN, Amanda Leigh...... (239)403-3000 [email protected] [email protected] [email protected] Goodman Breen GRANITUR, Eric Brett...... (772)492-0075 GRIMES, Jason Michael...... (727)567-.631 HAEFNER, Terry R...... (727)442-7110 3838 Tamiami Trl. N., Ste. 300 Eric Granitur, Attorney At Law 880 Carillon Pkwy. Ste 200, Rm 282 Naples, FL 34103-3586 535 Greytwig Rd., Ste. 5 Saint Petersburg, FL 33716-1102 2202 N. West Shore Blvd. [email protected] Vero Beach, FL 32963-1464 [email protected] Tampa, FL 33607-5747 GOODWIN, James Williams III...... (813)310-1800 [email protected] GRIMSTEAD, Angela Michelle [email protected] 176 E. 3rd St. GRANT, Andrew Christopher...... (386)445-8900 9 Old Mountain Rd. HAGAN, Dianne D...... (941)957-4444 176 E. 3rd St., Apt. 5E Chiumento Selis Dwyer, PL Lebanon, NJ 08833-4202 Dianne D. Hagan PA New York, NY 10009-7770 145 City Pl., Ste. 301 GRISALES-RACINI, Oscar...... (305)792-0439 1800 2nd St., Ste. 957 [email protected] Palm Coast, FL 32164-2481 Oscar Grisales Racini, P.A. Sarasota, FL 34236-5992 GOODWIN, James Williams II...... (813)273-4200 [email protected] 20801 Biscayne Blvd., Ste. 306 [email protected] Macfarlane Ferguson & McMullen GRAZIANI, Leeanne W...... (239)595-5420 Aventura, FL 33180-1423 HAGAN, Keith...... (305)789-8988 P.O. Box 1531 999 Vanderbilt Beach Rd., Ste. 200 [email protected] Sabadell Financial Center Tampa, FL 33601-1531 Naples, FL 34108-3512 GROUF, Jon H I...... (212)692-1039 1111 Brickell Ave., Ste. 1700 [email protected] [email protected] Duane Morris, LLP Miami, FL 33131-3137 GOOSSEN, Brian Jeffrey...... (215)963-4954 GREEN, Abel Joseph...... (305)372-5100 1540 Broadway [email protected] 1701 Market St., Ste. CON 800 Brickell Ave., Ste. 1400 New York, NY 10036-4039 HAGEN, Jeffrey Scott...... Philadelphia, PA 19103-2330 Miami, FL 33131-2971 [email protected] (305)577-3443 [email protected] [email protected] GRUNDHAUSER, John Jacob...... (305)529-1500 201 S. Biscayne Blvd., Ste. 800 GOPMAN, Jonathan Eric...... (239)449-5560 GREEN, Bruce David...... (239)936-7200 Dunwody White & Landon, P.A. Miami, FL 33131-4329 Akerman, LLP Green Schoenfeld & Kyle, LLP 550 Biltmore Way Ste 810 [email protected] 9128 Strada Pl., Ste. 10205 1380 Royal Palm Square Blvd. Coral Gables, FL 33134-5784 HAGEN, Steven Howard...... (305)577-3443 Naples, FL 34108-2931 Fort Myers, FL 33919-1077 [email protected] Harper Meyer Perez Hagen O’Connor [email protected] [email protected] GUASTAMACCHIA, Janine Anne...... (561)835-1313 Albert Drib GORDON, Cheryl L...... (941)364-2706 GREEN, Jonathan Harris...... (305)372-5100 251 Royal Palm Way Ste 400 201 S. Biscayne Blvd., Ste. 800 Shumaker, Loop & Kendrick, LLP Jonathan H. Green & Associates PA Palm Beach, FL 33480-4337 Miami, FL 33131-4329 P.O. Box 49948 800 Brickell Ave., Ste. 1400 [email protected] [email protected] Sarasota, FL 34230-6948 Miami, FL 33131-2971 GUERRERO, Eduardo R...... (305)529-5868 HAGIN, Toby Richard...... [email protected] [email protected] 2655 S. Le Jeune Rd., Ste. 518 (352)399-8717 GORDON, Howard Wayne...... (305)789-9200 GREEN, Mitchell F...... (954)966-2112 Coral Gables, FL 33134-5832 Law Office of T. Richard Hagin Fowler White Burnett, P.A. Kramer Green, et al [email protected] P.O. Box 771988 1395 Brickell Ave., Ste. 14 4000 Hollywood Blvd., Ste. 485-S GULBIS, Vitauts Modris...... (813)223-7333 Ocala, FL 34477-1988 Miami, FL 33131-3306 Hollywood, FL 33021-6786 Akerman, LLP [email protected] [email protected] [email protected] 401 E. Jackson St., Ste. 1700 HAIME, Jennifer Gay...... (305)379-4008 Tampa, FL 33602-5250 Two Datran Center [email protected] 9130 S. Dadeland Blvd., Ste. 1901

65 Miami, FL 33156-7858 HARRELL, Brandon...... (334)790-9234 Fort Myers, FL 33902-0280 HENLEY, Jordan Paige [email protected] 4040 W. Boy Scout Blvd., Ste. 1000 [email protected] 2555 2nd Ave. N. HALE, Russell Brian...... (407)423-4000 Tampa, FL 33607-5750 HAUN, Michael Douglas...... (404)815-2279 St. Petersburg, FL 33713-8705 Akerman, LLP [email protected] Paul Hastings Janofsky, et al [email protected] P.O. Box 231 HARRELL, Donald J...... (941)366-3700 1170 Peachtree St. N.E., Ste. 100 HENRY, Thornton Montagu...... (561)659-3000 Orlando, FL 32802-0231 Burgess Harrell Mancuso Colton & La Atlanta, GA 30309-7689 Jones Foster, et al [email protected] Porta PA [email protected] P.O. Box 3475 HALL, Donald Robert...... (727)799-2625 1776 Ringling Blvd. HAUSER, Lisa Zebrick...... (561)626-2101 West Palm Beach, FL 33402-3475 Goza & Hall Sarasota, FL 34236-6836 Comiter, Singer & Baseman, LLP [email protected] 28050 U.S. Highway 19 N., Ste. 402 [email protected] 3801 PGA Blvd., Ste. 604 HERB, James Allan...... (561)982-9930 Clearwater, FL 33761-2629 HARRIS, Brian Richard...... (813)209-5011 Palm Beach Gardens, FL 33410-2756 Herb Law Firm Chartered [email protected] Akerman, LLP [email protected] 2200 N.W. Corporate Blvd., Ste. 315 HALL, Eric James...... (813)227-8408 401 E. Jackson St., Ste. 1700 HAVENS, Jason Edward...... (904)798-5489 Boca Raton, FL 33431-7307 Hill Ward Henderson Tampa, FL 33602-5250 Holland & Knight, LLP [email protected] 101 E. Kennedy Blvd., Ste. 3700 [email protected] 50 N. Laura St., Ste. 3900 HERMAN, Matthew F...... (954)762-2555 Tampa, FL 33602-5195 HARRIS, Daniel Brian...... (407)581-9800 Jacksonville, FL 32202-3622 Matthew F. Herman, P.A [email protected] Gateway Center [email protected] 1401 E. Broward Blvd., Ste. 206 HALL, Kevin Michael...... (954)468-7958 1000 Legion Pl., Ste. 1700 HAY, Jonathan Lee...... (904)355-0355 Ft Lauderdale, FL 33301-2116 515 E. Las Olas Blvd., Ste. 1200 Orlando, FL 32801-1028 1548 Lancaster Ter. [email protected]

ALPHABETICAL Fort Lauderdale, FL 33301-4249 [email protected] Jacksonville, FL 32204-4129 HERMAN, Robert M...... (954)617-7000 [email protected] HARRIS, Fred F, Jr...... (850)222-6891 [email protected] 8551 W. Sunrise Blvd., Ste. 102 HALLOCK, David Duncan, Jr...... (863)284-2200 Greenberg Traurig, P.A. HAYES, Diana Lee...... (813)227-7433 Plantation, FL 33322-4007 Grayrobinson, P.A. 101 E. College Ave. Trenam Law [email protected] P.O. Box 3 Tallahassee, FL 32301-7742 101 E. Kennedy Blvd., Ste. 2700 HERMAN-GIDDENS, Gregory...... (919)493-6351 Lakeland, FL 33802-0003 [email protected] Tampa, FL 33602-5150 205 Providence Rd. [email protected] HARRISON, McCabe G...... (352)692-4888 [email protected] Chapel Hill, NC 27514-2231 HAMBY, J Michael...... (850)502-5266 4731 N.W. 53rd Ave., Ste. 1 HEALY, Charlotte Ann...... (561)265-4900 [email protected] Hamby Law Firm, PLLC Gainesville, FL 32653-4899 4400 N. Federal Hwy., Ste. 210-22 HERNANDEZ, Saidin Marcus...... (305)374-2295 P.O. Box 1301 [email protected] Boca Raton, FL 33431-5187 Cardona-Diaz & Hernandez PL Crestview, FL 32536-1301 HARRISON, Thomas W...... (941)746-1167 [email protected] 8725 N.W. 18th Ter., Ste. 308 [email protected] Harrison & Kirkland, P.A. HEARD, Camilla Khan...... (404)307-6389 Doral, FL 33172-2610 HAMES, Laurence Clifford...... (407)622-4500 1206 Manatee Ave. W. The Home Depot [email protected] Laurence C. Hames Esq., PA Bradenton, FL 34205-7518 5078 Healey Dr. HERRERA, John Anthony Joseph...... (561)392-4626 P.O. Box 2706 [email protected] Smyrna, GA 30082-5066 2501 S. Ocean Blvd., Apt. 107 Winter Park, FL 32790-2706 HARRISON, William Thomas III...... (813)964-6416 [email protected] Boca Raton, FL 33432-8363 [email protected] Harrison Kemm PA HECKER, Susan Barrett...... (941)329-6625 [email protected] HAMLIN, Bret Thomas...... (813)222-8717 4010 W. Boy Scout Blvd., Ste. 445 Williams Parker HERRMAN, Jacquelyn Cory...... (954)234-7597 Hill Ward Henderson Tampa, FL 33607-5737 200 S. Orange Ave. 834 Chestnut St., Apt. 1032 P.O. Box 2231 [email protected] Sarasota, FL 34236-6802 Philadelphia, PA 19107-5142 Tampa, FL 33601-2231 HARROD, Matthew Thomas...... (904)473-4995 [email protected] [email protected] [email protected] 822 A1A N., Ste. 310 HECKLEY, Gregg Garth...... (813)936-1632 HERSCH, Craig Robert...... (239)334-1141 HAMMOND, Mark Lawrence...... (407)739-0827 Ponte Vedra Beach, FL 32082-8209 15511 Woodfair Pl. Sheppard Brett Stewart, et al Regions Bank [email protected] Tampa, FL 33613-1125 9100 College Pointe Ct. 111 N. Orange Ave., Ste. 1525 HART, Kenneth Roy...... (850)224-9115 [email protected] Fort Myers, FL 33919-3244 Orlando, FL 32801-2342 Ausley & McMullen HEEDY, David Browning [email protected] [email protected] P.O. Box 391 One Tampa City Center HERSHORIN, Brian Joseph...... (904)355-0355 HAMPSON-KELLER, Barbara Cooper...... (305)246-2484 Tallahassee, FL 32302-0391 201 N. Franklin St., Ste. 2000 Purcell Flanagan Hay & Greene, P.A. 20255 S.W. 304th St. [email protected] Tampa, FL 33602-5627 1548 Lancaster Ter. Homestead, FL 33030-3514 HART, Robert D, Jr...... (850)434-9200 [email protected] Jacksonville, FL 32204-4129 [email protected] 125 W. Romana St., Ste. 800 HEEKIN, Thomas Roy...... (904)359-7700 [email protected] HAMRICK, Michael Mcrae...... (941)747-1871 P.O. Box 13010 P.O. Box 53315 HESCH, Jerome M...... (305)502-9504 Greene Hamrick Quinlan & Schermer, P.A. Pensacola, FL 32591-3010 Jacksonville, FL 32201-3315 21113 N.E. 38th Ave. P.O. Box 551 [email protected] [email protected] Aventura, FL 33180-4021 Bradenton, FL 34206-0551 HART, Shane Anthony...... (813)227-8500 HEINKEL, Rudolf Lawrence...... (727)894-2099 [email protected] [email protected] Holland Knight, LLP Law Offices of Larry Heinkel, PA HESS, Taylor Russo...... (813)227-7480 HANAFIN, Brian Patrick...... (407)425-8500 P.O. Box 1288 9600 Koger Blvd. N., Ste. 208 P.O. Box 1102 Holland & Knight, LLP Tampa, FL 33601-1288 Saint Petersburg, FL 33702-2489 Tampa, FL 33601-1102 200 S. Orange Ave., Ste. 2600 [email protected] [email protected] [email protected] Orlando, FL 32801-3461 HARVIN, Wesley Reid II...... (772)286-3636 HELLER, Benjamin Charles...... (305)336-1927 HETZNER, Marc A...... (317)372-7839 [email protected] 900 S.E. Ocean Blvd., Ste. 210B 1922 N.E. 118th Rd. 417 Baytree Ct. HANEY, Mark Thomas...... (850)425-5370 Stuart, FL 34994-3501 North Miami, FL 33181-3316 Carmel, IN 46032-9763 Ausley & McMullen, P.A. [email protected] [email protected] [email protected] P.O. Box 391 HARWOOD, Steven Jay...... (757)623-6500 HELLER, Michael...... (954)415-1381 HIBBLE, Ann Stuart...... (904)356-2600 Tallahassee, FL 32302-0391 Wilks, Alper, Harwood & McIntyre, P.C. 2455 Saxony Trce Fisher Tousey Leas & Ball [email protected] 468 Viking Dr., Ste. 200 Alpharetta, GA 30005-1797 501 Riverside Ave., Ste. 600 HANLEY, Daniel Andrew...... (561)650-0531 Virginia Beach, VA 23452-7469 [email protected] Jacksonville, FL 32202-4937 Gunster Yoakley & Stewart, P.A. [email protected] HELLMUTH, Kelly Leigh...... (904)798-3434 HIEB, E Allen, Jr...... (904)398-3911 777 S. Flagler Dr., Ste. 500 EAST HASHMI, Ryan Rohit McGuirewoods, LLP Rogers Towers, P.A. West Palm Beach, FL 33401-6121 17807 Joshua Cir. 50 N. Laura St., Ste. 3300 1301 Riverplace Blvd., Ste. 1500 [email protected] Fountain Valley, CA 92708-4451 Jacksonville, FL 32202-3661 Jacksonville, FL 32207-1811 HANNA, Linda Claire...... (813)251-1666 [email protected] [email protected] [email protected] Linda C. Hanna, P.A. HASNER, Mark Maurice...... (305)371-5758 HENDEE, Brett Thomas...... (813)258-1177 HIGHTOWER, David Edward...... (850)549-3812 600 S. Magnolia Ave., Ste. 125 Therrel Baisden, P.A 1700 S. Macdill Ave., Ste. 200 P.O. Box 670 Tampa, FL 33606-2751 1 S.E. 3rd Ave., Ste. 2950 Tampa, FL 33629-5244 Pensacola, FL 32591-0670 [email protected] Miami, FL 33131-1722 [email protected] [email protected] HANSON, Jasen Dean...... (404)659-1410 [email protected] HENDEE, Michael Charles...... (813)258-1177 HIGHTOWER, Robert Stephen...... (850)222-3363 191 Peachtree St. N.E., Ste. 4600 HASSAN, Cecilia Bourjaily...... (305)789-8939 1700 S. Macdill Ave., Ste. 200 P.O. Box 4165 Atlanta, GA 30303-1756 Baker & McKenzie, LLP Tampa, FL 33629-5244 Tallahassee, FL 32315-4165 [email protected] 1111 Brickell Ave., Ste. 1700 [email protected] [email protected] HARDING, George Edward...... (561)686-3307 Miami, FL 33131-3137 HENDERSHOT, Adam...... (352)432-8150 HILLIER, Zoila Elisa...... (678)419-2252 Nason Yeager [email protected] P.O. Box 605 Pricewaterhousecoopers, LLP 3001 PGA Blvd., Ste. 305 HASTY, Marian Lattell...... (305)447-0766 Minneola, FL 34755-0605 1075 Peachtree St. N.E., Ste. 2600 Palm Beach Gardens, FL 33410-2896 Gautier & Hasty, PL [email protected] Atlanta, GA 30309-3969 [email protected] 55 Merrick Way Ste 400 HENDERSON, Anitha Nalini...... (011)080-4661 [email protected] HARKNESS, John F, Jr...... (850)561-5758 Coral Gables, FL 33134-5126 Nikko Palace 202 HINTZE, Russell P...... (407)420-1000 651 E. Jefferson St. [email protected] 1-25-21 Shirokane, Minato-ku Greenberg Traurig, P.A. Tallahassee, FL 32399-6584 HATCH, Ernest Healey, Jr...... (239)344-1190 TOKYO 108-0072, ZZ - 450 S. Orange Ave., Ste. 650 [email protected] 1715 Monroe St. [email protected] Orlando, FL 32801-3311 P.O. Box 280 [email protected]

66 HIPSH, Larry H III...... (850)830-4662 HOLMGREN, Stephen Paul...... (904)354-8080 HUDSON, David Munroe P.O. Box 4897 245 Riverside Ave., Ste. 450 2615 N.W. 5th Pl. I Fort Walton Beach, FL 32549-4897 Jacksonville, FL 32202-4903 Gainesville, FL 32607-2613 ICKES, Julie...... (904)823-3333 [email protected] [email protected] HUFF, Marcus Allen...... (850)469-3328 Jackson Law Group HIRSBERG, David M...... (561)868-7627 HOPKINS, Justin...... (201)714-3717 Beggs & Lane, RLLP 1301 Plantation Island Dr. S., Ste. 304 777 S. Flagler Dr., Ste. 1000E Broadridge Financial Solutions 501 Commendencia St. St. Augustine, FL 32080-3117 West Palm Beach, FL 33401-6152 2 Journal Square Plz Pensacola, FL 32502-5953 [email protected] [email protected] Jersey City, NJ 07306-4001 [email protected] INNES, Jonathan L...... (407)423-1700 HIRSCH, Michael Keith...... (305)372-3214 [email protected] HUFF, Robert Marvin...... (616)336-6285 11 N. Summerlin Ave., Ste. 100 Deloitte Tax, LLP HORLICK, Michael D...... (941)484-5656 333 Bridge St. N.W. Orlando, FL 32801-2971 ALPHABETICAL 333 S.E. 2nd Ave., Ste. 3600 Horlick & Corbridge, P.A Grand Rapids, MI 49504-5367 [email protected] Miami, FL 33131-2205 1314 E. Venice Ave., Ste. D [email protected] INTERIAN, Alberto...... (305)530-9400 [email protected] Venice, FL 34285-7160 HUGHES, Lisa Marie...... (703)896-1154 Lamont Neiman & Interian, P.A. HIRSCHMAN, Sherman...... (248)539-0233 [email protected] Yates Campbell & Hoeg, LLP 100 Biscayne Blvd., Ste. 801 P.O. Box 250882 HORNER, Beckett Craig...... (772)559-1956 4165 Chain Bridge Rd. Miami, FL 33132-2310 West Bloomfield, MI 48325-0882 7865 15th Ln. Fairfax, VA 22030-4102 [email protected] [email protected] Vero Beach, FL 32966-1260 [email protected] IRIBARREN, Patricia Maria...... (305)415-1324 HOCHMAN, Deborah Plaks...... (305)234-9124 [email protected] HULL, David John...... (904)359-7769 Ernst & Young, LLP Deborah Plaks Hochman, Esq HORNER, Nicholas D...... (813)229-2300 Smith Hulsey & Busey 10620 S.W. 73rd Ave. 8805 S.W. 161st St. Foley & Lardner, LLP P.O. Box 53315 Miami, FL 33156-3822 Miami, FL 33157-3530 100 N. Tampa St., Ste. 2700 Jacksonville, FL 32201-3315 [email protected] [email protected] Tampa, FL 33602-5810 [email protected] ISAIAH, Amir Abraham Moses...... (305)913-6679 HOCHMAN, Elliot Floyd...... (561)624-2110 [email protected] HUMPHREYS, Elaine Alison...... (561)994-4499 Genovese Joblove & Battista, P.A. 3300 PGA Blvd., Ste. 500 HOROWITZ, Ian Scott...... (954)779-1661 6111 Broken Sound Pkwy. N.W., Ste. 200 100 S.E. 2nd St., Fl. 44 Palm Beach Gardens, FL 33410-2800 440 N. Andrews Ave. Boca Raton, FL 33487-3644 Miami, FL 33131-2100 [email protected] Fort Lauderdale, FL 33301-3214 [email protected] [email protected] HOCKE, Stephanie Marie...... (772)231-4343 [email protected] HUNT, D Andrew...... (863)676-1423 ISPHORDING, Roger O...... (941)584-0121 P.O. Box 643686 HOROWITZ, Mitchell Ira...... (813)228-7411 Hunt and Smith Law Firm, P.A. Isphording, Bectold & Sharrer P.A Vero Beach, FL 32964-3686 SunTrust Financial Centre P.O. Box 1260 240 Nokomis Ave. S., Ste. 200 [email protected] 401 E. Jackson St., Ste. 2400 Lake Wales, FL 33859-1260 Venice, FL 34285-2314 HOCTOR, James Joseph...... (407)843-4600 Tampa, FL 33602-5236 [email protected] [email protected] Lowndes Drosdick Doster Kantor & Reed, [email protected] HUNTER, Cathrine Ashbacher...... (239)649-6555 IVAN, Michael Joseph, Jr...... (904)395-2395 P.A. HOROWITZ, Steve C...... (704)208-4047 Woodward, Pires & Lombardo, P.A. Eavenson, Fraser, Lunsford & Ivan, PLLC P.O. Box 2809 Milazzo Schaffer Webb Law PLLC 3200 Tamiami Trl. N., Ste. 200 4230 Pablo Professional Ct., Ste. 250 Orlando, FL 32802-2809 419 S. Sharon Amity Rd., Ste. A Naples, FL 34103-4108 Jacksonville, FL 32224-3228 [email protected] Charlotte, NC 28211-2884 [email protected] [email protected] HODGES, Geoffrey Todd...... (813)935-3650 [email protected] HUNTER, Chelsea Elizabeth...... (305)913-2744 G T. Hodges, P.A. HORTON, Dennis L...... (352)394-4008 200 S. Biscayne Blvd., Ste. 2000 905 Shaded Water Way Dennis L. Horton, P.A. Miami, FL 33131-5341 J Lutz, FL 33549-7630 900 W. Highway 50 [email protected] JAAFAR, Hassan J...... (407)835-6547 [email protected] Clermont, FL 34711-2874 HUNTER, Curtis Bryson...... (305)982-4070 300 S. Orange Ave., Ste. 1000 HODSON, Ashley Suzanne...... (941)907-3999 [email protected] Berger Singerman, LLP Orlando, FL 32801-5403 Najmy Thompson, PL HORWITZ, Mark Lawrence...... (407)843-7733 1450 Brickell Ave., Ste. 1900 [email protected] 6320 Venture Dr., Ste. 104 Law Offices of Mark L. Horwitz, P.A. Miami, FL 33131-3453 JABLOW, Benjamin Arthur...... (813)405-1926 Lakewood Ranch, FL 34202-5131 17 E. Pine St. [email protected] Deloitte Tax, LLP [email protected] Orlando, FL 32801-2607 HURLBURT, Jordan DeLoach...... (407)480-5005 201 N. Franklin St., Ste. 3600 HOFFMAN, Craig Peter...... (904)241-0290 [email protected] Deloach, P.L. Tampa, FL 33602-5818 P.O. Box 331579 HOSTETLER, Jennifer Ann 1206 E. Ridgewood St. [email protected] Atlantic Beach, FL 32233-1579 4426 North Landmark Dr. Orlando, FL 32803-5447 JACKSON, Andrew...... (904)823-3333 [email protected] Orlando, FL 32817-1233 [email protected] Jackson Law Group HOFFMAN, Fredric Alan...... (305)670-0201 [email protected] HURLEY, John Eric...... (713)839-4838 1301 Plantation Island Dr. S., Ste. 304 Cohen Chase Hoffman & Schimmel PA HOUCK-TOLL, Erin Elizabeth...... (239)344-1296 Halliburton Tax Department St. Augustine, FL 32080-3117 9400 S. Dadeland Blvd., Ste. 600 Henderson, Franklin, Starnes & Holt, P.A. 3000 N. Sam Houston Pkwy. E. [email protected] Miami, FL 33156-2841 P.O. Box 280 Houston, TX 77032-3219 JACOBOWITZ, Melvin J...... (305)895-3404 [email protected] Fort Myers, FL 33902-0280 [email protected] 11900 Biscayne Blvd., Ste. 720 HOFFMAN, Jeffrey Sebastian...... (239)436-1503 [email protected] HURT, Richard Thorne...... (407)423-4000 Miami, FL 33181-2733 Wilson & Johnson, P.A. HOUGH, John Harrison...... (561)655-4060 Akerman, LLP [email protected] 2425 Tamiami Trl. N., Ste. 211 Murphy Reid, LLP P.O. Box 231 JACOBS, Donald Frank...... (407)898-8132 Naples, FL 34103-4478 11300 U.S. Highway 1 Ste 401 Orlando, FL 32802-0231 Donald F. Jacobs [email protected] Palm Beach Gardens, FL 33408-3229 [email protected] 2821 Middlesex Rd. HOFFMAN, Karen Cappock...... (904)246-9401 [email protected] HURWITZ, Bruce...... (954)474-8000 Orlando, FL 32803-1325 800 3rd St., Ste. C HOWSARE, Brian Patrick...... (813)204-5125 Frank, Weinberg & Black, P.L. [email protected] Neptune Beach, FL 32266-5060 Grant Thornton, LLP 7805 S.W. 6th Ct. JACOBS, Fredric Charles...... (941)906-1231 [email protected] 101 E. Kennedy Blvd., Ste. 3850 Plantation, FL 33324-3203 Bach & Jacobs, P.A. HOGAN, Lesley Sylvia...... (561)779-6364 Tampa, FL 33602-5152 [email protected] 240 S. Pineapple Ave., Ste. 700 1200 S. Flagler Dr., Apt. 301 HRIC, Michael...... (941)954-1359 HUSSAINI, Stephanie Soraya...... (305)374-2295 Sarasota, FL 34236-6725 West Palm Beach, FL 33401-6740 1800 2nd St., Ste. 920 8725 N.W. 18th Ter., Ste. 308 [email protected] [email protected] Sarasota, FL 34236-5930 Miami, FL 33172-2610 JACOBS, Gregory Adam...... (404)920-4490 HOGAN, Regina Shanta...... (813)443-5793 [email protected] [email protected] Jacobs & King, LLC 400 N. Ashley Dr., Ste. 2600 HUBER, Andrew Todd...... (561)653-5984 HUSSEY, Wayne Anthony...... (561)801-0081 1117 Perimeter Ctr W., Ste. W501 Tampa, FL 33602-4310 U.S. Trust Ernst & Young, LLP Atlanta, GA 30338-5445 [email protected] 132 Royal Palm Way 5100 Town Center Cir., Ste. 500 [email protected] HOGAN, Steven Michael...... (850)224-9115 Palm Beach, FL 33480-4254 Boca Raton, FL 33486-1021 JACOBSON, Richard Allen...... (813)228-7411 Ausley & McMullen [email protected] [email protected] SunTrust Financial Centre 123 S. Calhoun St. HUBER, Jami Leeson...... (561)283-4770 HUSTON, Gary William...... (850)434-9200 401 E. Jackson St., Ste. 2400 Tallahassee, FL 32301-1517 Jami L. Huber, P.A. Clark Partington Hart, et al Tampa, FL 33602-5236 [email protected] 500 S. Australian Ave., Ste. 500 P.O. Box 13010 [email protected] HOLCOMB, Mark Elliott...... (850)523-0400 West Palm Beach, FL 33401-6223 Pensacola, FL 32591-3010 JAMESON, Yolanda Fortunato...... (813)682-1348 Madsen Goldman and Holcomb, LLP [email protected] [email protected] 2950 Busch Lake Blvd. 1705 Metropolitan Blvd., Ste. 101 HUDGINS, Thomas Frederick III...... (239)263-7660 HUTCHINS, Robert J...... (407)886-9370 Tampa, FL 33614-1859 Tallahassee, FL 32308-3796 Thomas F. Hudgins Pllc Rob Hutchins [email protected] [email protected] 2800 Davis Blvd., Ste. 203 P.O. Box 915888 JAMISON, David William, Jr...... (954)614-2171 HOLLAND, David Eric...... (561)748-3078 Naples, FL 34104-4370 Longwood, FL 32791-5888 7501 Red Bay Pl. 442 Oriole Cir. [email protected] [email protected] Coral Springs, FL 33065-6016 Jupiter, FL 33458-8358 HUDSON, Daniel Warren...... (305)663-2660 HYETT, Michael Alan...... (561)804-4442 [email protected] [email protected] 3501 N. Prospect Dr. Fox Rothschild, LLP JANOVITZ, Daniel L...... (954)468-7867 Miami, FL 33133-6810 222 Lakeview Ave., Ste. 700 Holland & Knight [email protected] West Palm Beach, FL 33401-6148 515 E. Las Olas Blvd., Ste. 1200 [email protected]

67 Ft Lauderdale, FL 33301-4249 JONES, Karen Lynn...... (813)228-7371 KAMMER, Michael Aaron...... (954)474-8000 KASNER, Stewart L...... (305)789-8940 [email protected] Maney Damsker Jones & Kuhlman, P.A. Frank, Weinberg & Black, P.L Baker & McKenzie, LLP JARIWALA, Sagar...... (352)497-0687 P.O. Box 172009 7805 S.W. 6th Ct. 1111 Brickell Ave., Ste. 1700 14 Eagle Ct. Tampa, FL 33672-2009 Plantation, FL 33324-3203 Miami, FL 33131-3137 Ormond Beach, FL 32174-3864 [email protected] [email protected] [email protected] [email protected] JONES, Kathryn Paje...... (407)255-2055 KANCILIA, John Robert...... (321)727-8100 KASTRINAKIS, Anastasios G...... (305)960-2200 JEFFERSON, John Kenneth...... (813)803-0377 Forster Boughman and Lefkowitz GrayRobinson, P.A. Duane Mooris, LLP P.O. Box 48051 2200 Lucien Way Ste 405 1795 W. NASA Blvd. 200 S. Biscayne Blvd., Ste. 3400 St. Petersburg, FL 33743-8051 Maitland, FL 32751-7048 Melbourne, FL 32901-2611 Miami, FL 33131-5323 [email protected] [email protected] KANE, Kevin Andrew...... (904)350-7428 [email protected] JEFFERSON, Nehemiah L...... (877)575-7765 JONES, Robert Lamar III...... (850)432-2451 Gunster KATES, Elizabeth J...... (954)979-8783 4432 Vermillion Sky Dr. 501 Commendencia St., Ste. 1 225 Water St., Ste. 1750 4411 N.W. 10th St. Wesley Chapel, FL 33544-7375 Pensacola, FL 32502-5953 Jacksonville, FL 32202-5137 Pompano Beach, FL 33066-1531 [email protected] [email protected] [email protected] [email protected] JENKINS, Andrew Todd...... (813)224-9255 JORGENSEN, Mike E...... (904)619-8890 KANE, Steven H...... (407)661-1177 KATZ, Martin Victor...... (561)721-6720 P.O. Box 3913 Senior Counsel Attorneys at Law Kane & Koltun 625 N. Flagler Dr., Ste. 605 Tampa, FL 33601-3913 11250 Old Saint Augustine Rd., Ste. 15- 150 Spartan Dr., Ste. 100 West Palm Beach, FL 33401-4025 [email protected] 353 Maitland, FL 32751-3463 [email protected] JENSEN, Joan Burton...... (305)755-5110 Jacksonville, FL 32257-1088 [email protected] KATZ, Michael David...... (305)856-2444 [email protected] ALPHABETICAL 2020 Ponce de Leon Blvd. Ph A KANEY, Elan Renee...... (386)677-7965 Katz Barron Squitero Faust Coral Gables, FL 33134-4477 JOSEPHER, Richard Alan...... (561)998-7847 Kaney Law 2699 S. Bayshore Dr., Ste. 700A [email protected] Gutter Chaves Josepher Rubin Forman 6 Broadwater Dr. Miami, FL 33133-5408 JENSEN, Paul Christian...... (727)825-0099 Fleisher Ormond Beach, FL 32174-8742 [email protected] 2001 16th St. N. 2101 N.W. Corporate Blvd., Ste. 107 [email protected] KATZ, Thomas Owen...... (561)910-5700 Saint Petersburg, FL 33704-3921 Boca Raton, FL 33431-7343 KANEY, Jonathan D, Jr...... (386)675-0691 Katz Baskies & Wolf PLLC [email protected] [email protected] Kaney & Olivari 2255 Glades Rd., Ste. 240W JENSEN, Tatiana JOSEPHSON, Mark Allan...... (212)644-2100 55 Seton Trl. Boca Raton, FL 33431-7391 10150 Lyndale Ave. 425 Madison Ave., Fl. 9 Ormond Beach, FL 32176-6524 [email protected] San Jose, CA 95127-3730 New York, NY 10017-1110 [email protected] KAUFMAN, Cheryl Julien...... (305)854-0500 [email protected] [email protected] KANIS, Bret Marshall...... (850)549-3812 Cheryl Julien Kaufman, PA JERWICK, Erika...... (816)419-1725 JOSHI, Kiran B...... (888)829-0563 P.O. Box 670 2340 S. Dixie Hwy. 3000 Washington Blvd. 9000 Southside Blvd. Bldg. 100, Fl. 10 Pensacola, FL 32591-0670 Miami, FL 33133-2314 Arlington, VA 22201-2159 Jacksonville, FL 32256-0793 [email protected] [email protected] JEWELL, John Franklin...... (727)894-2718 [email protected] KAPILOFF, Arnold Y...... (203)325-1118 KAUFMAN, Dana Mark...... (305)455-0314 John F. Jewell, Esq JOSTOCK, Eric H...... (312)236-8822 Arnold Y. Kapiloff 1001 Brickell Bay Dr., Ste. 2650 4420 13th Way N.E. 150 N. Michigan Ave., Ste. 1230 200 Quarry Rd. Miami, FL 33131-4919 Saint Petersburg, FL 33703-5322 Chicago, IL 60601-7569 Stamford, CT 06903-5005 [email protected] [email protected] [email protected] [email protected] KEANE, Cristin Conley...... (813)229-4211 JEZIERNY, Paul William...... (407)835-6751 JOVANOVICH, Nick...... (954)525-9900 KAPLAN, Eric S...... (212)708-0280 Carlton Fields Jorden Burt Shutts & Bowen, LLP Berger Singerman, LLP Bristol Consultants, LLC P.O. Box 3239 300 S. Orange Ave., Ste. 1000 350 E. Las Olas Blvd., Ste. 1000 335 Madison Ave. Tampa, FL 33601-3239 Orlando, FL 32801-5403 Fort Lauderdale, FL 33301-4215 New York, NY 10017-4611 [email protected] [email protected] [email protected] [email protected] KEANE, Gregory George...... (772)288-0000 JOHNSON, Bruce D...... (904)284-6242 JOYA, Alejandro Paulino...... (305)704-6680 KAPLAN, Seth Robert...... (561)257-1804 The Keane Law Firm, Chartered 7417 Fleming Island Dr. 600 Brickell Ave., Ste. 2950 Boca Village Corporate Center 789 S.W. Federal Hwy., Ste. 308 Fleming Island, FL 32003-9338 Miami, FL 33131-3089 4855 Technology Way Ste 630 Stuart, FL 34994-2962 [email protected] [email protected] Boca Raton, FL 33431-3351 [email protected] JOHNSON, David Paul...... (941)365-0118 JOZSI, Carlos Xavier...... (352)259-5011 [email protected] KEATON, Karen Sue...... (727)822-2200 2201 Ringling Blvd., Ste. 104 P.O. Box 1299 KAPLAN, Stanley Paul...... (305)379-1755 Gulf Beaches Law, P.A. Sarasota, FL 34237-6126 Lady Lake, FL 32158-1299 19 W. Flagler St., Ste. 305 P.O. Box 1139 [email protected] [email protected] Miami, FL 33130-4405 Saint Petersburg, FL 33731-1139 JOHNSON, Keith Howard...... (904)737-5930 JULIUS, Thomas Norbert...... (330)283-6480 [email protected] [email protected] Johnson & Johnson Ste A Thomas N. Julius KAPLAN, Todd Douglas...... (941)907-0006 KEEN, Kevin Tyler...... (011)414-4384 8810 Goodbys Executive Dr. 265 Steeplechase Ln. Icard Merrill Cullis Timm Furen & Ginsburg Holbeinstrasse 30 Jacksonville, FL 32217-4699 Munroe Falls, OH 44262-1768 8470 Enterprise Cir., Ste. 201 8034 Zurich CHE, ZZ - [email protected] [email protected] Bradenton, FL 34202-4105 [email protected] JOHNSON, Kyle McMullin...... (904)355-0355 JUREWICZ, Witold Maksymilian...... (212)335-4861 [email protected] KEENEN, William Evrett...... (305)579-0500 Purcell, Flanagan, Hay & Greene, P.A. DLA Piper, LLP (us) KAPUSTA, Robert, Jr...... (727)822-2033 333 S.E. 2nd Ave., Ste. 4400 1548 Lancaster Ter. 1251 Ave. of the Americas Fisher & Sauls, P.A. Miami, FL 33131-2184 Jacksonville, FL 32204-4129 New York, NY 10020-1104 100 2nd Ave. S., Ste. 701 [email protected] [email protected] [email protected] Saint Petersburg, FL 33701-4360 KEEVER, Christopher Daniel...... (904)854-6336 JOHNSON, Steven John...... (305)335-1752 [email protected] 10365 Hood Rd. S., Ste. 105 3026 Forest Cir. K KARCH, Gregory Michael...... (813)280-0223 Jacksonville, FL 32257-3260 Jacksonville, FL 32257-5620 3615 E. Frontage Rd., Ste. A [email protected] KADYSZEWSKI, Kathleen A...... (561)355-8800 [email protected] Tampa, FL 33607-1739 KELLEY, Benjamin D...... (904)309-8177 Murphy Reid, LLP JOHNSON, Wade Franklin, Jr...... (407)859-2388 [email protected] 9000 Southside Blvd., Ste. 11000 11300 U.S. Highway 1 Ste 401 Wade F. Johnson, Jr., P.A. KARIAN, David Lee...... (305)229-6694 Jacksonville, FL 32256-6768 Palm Beach Gardens, FL 33408-3229 4255 Tidewater Dr. 9430 Sea Turtle Ln. [email protected] [email protected] Orlando, FL 32812-7949 Plantation, FL 33324-2926 KELLEY, Christopher P...... (305)893-6004 KAHN, Jeffrey Burton...... (866)494-6829 [email protected] [email protected] Christopher P. Kelley P.A. 4695 MacArthur Ct., Ste. 1100 JONES, Brent Allen...... (813)224-9255 KARIBJANIAN, George Daniel...... (561)995-4780 11098 Biscayne Blvd., Ste. 205 Newport Beach, CA 92660-1866 P.O. Box 3913 2255 Glades Rd., Ste. 421 Miami, FL 33161-7486 [email protected] Tampa, FL 33601-3913 Boca Raton, FL 33431-7382 [email protected] KAHN, Jeffrey Stephen...... (561)955-7600 [email protected] [email protected] KELLEY, Robert E V, Jr...... (813)221-3900 Greenberg Traurig, P.A. JONES, Christopher Garrett...... (407)425-3591 KARL, James Lawrence II...... (239)642-9988 Hill Ward Henderson 5100 Town Center Cir., Ste. 400 Giles & Robinson 975 N. Collier Blvd. P.O. Box 2231 Boca Raton, FL 33486-1008 401 N. Mills Ave., Ste. A Marco Island, FL 34145-2773 Tampa, FL 33601-2231 [email protected] Orlando, FL 32803-5735 [email protected] [email protected] KAINEN, Dennis G...... (305)374-5544 [email protected] KARNIEWICZ, Judy Madonna Roach...... (813)962-0747 KELLMAN, David Alan...... (212)448-1100 Weisberg Kainen Mark, PL JONES, Donald Coleman...... (239)728-5279 The Karniewicz Law Group McLaughlin & Stern, LLP 1401 Brickell Ave., Ste. 800 96271 Soap Creek Dr. 3834 W. Humphrey St. 260 Madison Ave. Miami, FL 33131-3505 Fernandina Beach, FL 32034-2662 Tampa, FL 33614-1955 New York, NY 10016-2401 [email protected] [email protected] [email protected] [email protected] KALISH, William...... (813)223-7333 JONES, Jason Paul...... (305)539-7267 KARSH, Nancy Leigh...... (954)812-7352 KELLOGG, Joseph Charles...... (305)361-0001 Akerman, LLP Carlton Fields 764 N.W. 100th Ter. 115 Sunrise Dr., Apt. PH-5A 401 E. Jackson St., Ste. 1700 P.O. Box 19101 Plantation, FL 33324-1057 Key Biscayne, FL 33149-1902 Tampa, FL 33602-5250 Miami, FL 33101-9101 [email protected] [email protected] [email protected]

68 KELLY, Charles Maurice, Jr...... (239)261-3453 KING, Scott Charles Sr...... (772)934-3754 KNISKERN, Douglas Bradford...... (954)713-7625 KRASNY, Kenneth Mark...... (281)376-8838 Kelly Passidomo & Alba, LLP 653 S.E. Central Pkwy. Arnstein & Lehr, LLP 16122 Parish Hall Dr. 2390 Tamiami Trl. N., Ste. 204 Stuart, FL 34994-3984 200 E. Las Olas Blvd. Spring, TX 77379-6630 Naples, FL 34103-4484 KIRK, William Nelson...... (772)231-1100 Fort Lauderdale, FL 33301-2299 [email protected] [email protected] Gould Cooksey Fennell, P.A. [email protected] KRATISH, Traci Alyn...... (561)207-3239 KELLY, Kyle Bradford...... (239)261-3453 979 Beachland Blvd. KNOTT, Scott Adrian...... (305)375-0111 1601 Forum Pl., Ste. 900 Kelly Passidomo and Alba, LLP Vero Beach, FL 32963-1688 The Ferraro Law Firm West Palm Beach, FL 33401-8105 2390 Tamiami Trl. N., Ste. 204 [email protected] 600 Brickell Ave., Fl. 38 [email protected] Naples, FL 34103-4484 KIRKCONNELL, James Walter...... (352)335-0400 Miami, FL 33131-3067 KRATUS, Eugene A...... (216)241-6602

[email protected] 2135 N.W. 40th Ter., Ste. B [email protected] Weston Hurd, LLP ALPHABETICAL KEMM, Lawrence Robert...... (813)453-7929 Gainesville, FL 32605-5802 KOCHE, David Lawrence...... (813)253-2020 1301 E. 9th St., Ste. 1900 Harrison Kemm P.A. [email protected] Barnett Bolt Kirkwood Long & Koche Cleveland, OH 44114-1862 4010 W. Boy Scout Blvd., Ste. 445 KIRKPATRICK, Blake Wilson...... (239)552-4121 601 Bayshore Blvd., Ste. 700 [email protected] Tampa, FL 33607-5737 Salvatori, Wood, Buckel, Carmichael & Tampa, FL 33606-2756 KRAUSE, Andrew J...... (239)254-2900 [email protected] Lottes [email protected] Hahn Loeser & Parks, LLP KEMP, Kenneth Edward II...... (239)278-1800 9132 Strada Pl., Fl. 4 KOCHKERIAN, John Ohans...... (954)818-9795 5811 Pelican Bay Blvd., Ste. 650 Patrone & Kemp, P.A. Naples, FL 34108-2942 10231 Lake Vista Ct. Naples, FL 34108-2794 12685 New Brittany Blvd. [email protected] Parkland, FL 33076-4133 [email protected] Fort Myers, FL 33907-3631 KIRKWOOD, Peter Thomas...... (813)253-2020 [email protected] KREDI, Janet Sandra...... (305)753-2107 [email protected] Barnett Bolt Kirkwood Long & Koche KODAY, James...... (260)423-9551 9404 S.W. 88th Pl. KEMPE, Joseph C...... (561)747-7300 601 Bayshore Blvd., Ste. 700 Barrett McNagny, LLP Miami, FL 33176-2405 941 N. Highway A1A Tampa, FL 33606-2756 215 E. Berry St. [email protected] Jupiter, FL 33477-4599 [email protected] Fort Wayne, IN 46802-2705 KREKOVIC, Elena [email protected] KIRSNER, Marvin A...... (561)955-7630 [email protected] 1842 74th Ave. N. KENNEDY, Brian D...... (561)650-0417 Greenberg Traurig, P.A. KOIVU, Brian Lee...... (407)744-4186 St. Petersburg, FL 33702-4826 Jones, Foster, Johnston & Stubbs, P.A. 5100 Town Center Cir., Ste. 400 9443 Wickham Way [email protected] 505 S. Flagler Dr., Ste. 1100 Boca Raton, FL 33486-1008 Orlando, FL 32836-5521 KRUEGER, Scott David...... (352)376-3090 West Palm Beach, FL 33401-5950 [email protected] [email protected] 2750 N.W. 43rd St., Ste. 201 [email protected] KLATSKY, Justin Joseph...... (813)633-3396 KOLB, Tiffany J...... (954)815-7414 Gainesville, FL 32606-7485 KENNEDY, Peter Todd...... (561)683-2484 Owens Law Group, P.A. Apollo Aviation Group, LLC [email protected] Kennedy & Kennedy, P.L. 811 Cypress Village Blvd., Ste. B 848 Brickell Ave., Ste. 500 KUBAR, Susan Beth...... (813)405-1237 14 S.E. 4th St., Ste. 36 Ruskin, FL 33573-6724 Miami, FL 33131-2946 BNY Mellon Wealth Management Boca Raton, FL 33432-6104 [email protected] [email protected] 4488 W. Boy Scout Blvd., Ste. 350 [email protected] KLEIN, Brent David...... (305)789-2772 KOLTUN, Jeffrey Michael...... (407)661-1177 Tampa, FL 33607-5782 KENNEY, Timothy H...... (561)833-8773 3850 Bird Rd., Ste. 602 Kane and Koltun [email protected] 120 Butler St. Miami, FL 33146-1507 150 Spartan Dr., Ste. 100 KUHNS, Jeffrey Robert...... (941)205-1122 West Palm Beach, FL 33407-6107 [email protected] Maitland, FL 32751-3463 The McCrory Law Firm [email protected] KLEIN, Lauren Alexis...... (561)998-7847 [email protected] 309 Tamiami Trl. KERN, Jeffrey A...... (305)374-5600 2101 N.W. CORPORATE BLVD STE 107 KONTARIDIS, Chris Nicholas...... (404)384-0931 Punta Gorda, FL 33950-4875 Three Brickell City Centre BOCA RATON, FL 33431-7343 45 Hyde Ave. [email protected] 98 S.E. 7th St. [email protected] Newton, MA 02458-2310 KULUNAS, Joseph John...... (561)835-9600 Miami, FL 33131-3522 KLEIN, Sasha...... (443)831-4880 [email protected] Fox Rothschild, LLP [email protected] 180 Royal Palm Way KOONTZ, Jo Ann Marie...... (941)225-2615 222 Lakeview Ave., Ste. 700 KERSHNER, Carolyn M...... (954)759-8940 Palm Beach, FL 33480-4215 Koontz & Associates, PL West Palm Beach, FL 33401-6148 Akerman, LLP [email protected] 1613 Fruitville Rd. [email protected] 350 E. Las Olas Blvd., Ste. 1600 KLEIN, Scott Mitchell...... (305)372-3151 Sarasota, FL 34236-8529 KUSHNER, Lindsay Jordan...... (954)727-5683 Ft Lauderdale, FL 33301-4247 333 S.E. 2nd Ave., Ste. 3600 [email protected] 1301 International Pkwy., Ste. 300 [email protected] Miami, FL 33131-2205 KOREN, Edward F...... (813)227-8500 Fort Lauderdale, FL 33323-2874 KESSLER, Bryan Scott...... (941)493-0871 [email protected] Holland & Knight, LLP [email protected] 1872 Tamiami Trl. S., Ste. C KLEINFELD, Denis A...... (305)928-1500 P.O. Box 1288 KYLE, Kevin Alan...... (239)936-7200 Venice, FL 34293-3129 801 N.E. 167th St., Ste. 306 Tampa, FL 33601-1288 Green Schoenfeld & Kyle, LLP [email protected] North Miami Beach, FL 33162-3729 [email protected] 1380 Royal Palm Square Blvd. KETCHERSID, William Lee...... (850)837-5507 [email protected] KORGE, Thomas Joseph...... (305)444-5601 Fort Myers, FL 33919-1077 Ward & Ketchersid, P.A. KLEINKNECHT, Robert Thomas, Jr...... (239)206-3454 230 Palermo Ave. [email protected] 1241 Airport Rd., Ste. H Oakstone Law PL Coral Gables, FL 33134-6606 Destin, FL 32541-2954 14710 Tamiami Trl. N., Ste. 102 [email protected] L [email protected] Naples, FL 34110-6208 KOSAREK, Chester, Jr...... (973)492-5555 KIERNAN, Claudia M...... (877)494-1031 [email protected] Kosarek & Keane, LLC LACY, Richmond Terrell 3505 U.S. Highway 1 S., Ste. 2 KLINGSBERG, Jordan Lee...... (561)998-7847 15 Kiel Ave. 5100 John Anderson Hwy. Saint Augustine, FL 32086-6492 Gutter Chaves Josepher Rubin Forman Kinnelon, NJ 07405-2565 Flagler Beach, FL 32136-5507 [email protected] Fleisher [email protected] [email protected] KILCULLEN, Kevin Mark...... (973)535-2604 2101 N.W. Corporate Blvd., Ste. 107 KOSHY, Kurian...... (678)516-7718 LAFEMINA, Rose Marie...... (954)332-2377 325 Columbia Tpke Boca Raton, FL 33431-7343 5005 W. Neptune Way 401 E. Las Olas Blvd., Ste. 1400 Florham Park, NJ 07932-1213 [email protected] Tampa, FL 33609-3608 Fort Lauderdale, FL 33301-2218 [email protected] KLISTON, Todd Wolf...... (954)647-0366 [email protected] [email protected] KIM, Peter J...... (352)665-8447 861 E. Coco Plum Cir. KOSIER-NEUHARTH, Gail Lynn...... (239)298-3466 LAGO, Frank Nicholas...... (813)699-1193 2851 W. Prospect Rd. Unit 1312 Plantation, FL 33324-3721 1541 Marsh Wren Ln. 102 W. Whiting St., Ste. 502 Tamarac, FL 33309-2648 [email protected] Naples, FL 34105-2792 Tampa, FL 33602-5140 [email protected] KLITZNER, Steven Neil...... (305)682-1118 [email protected] [email protected] KING, Christine Marie...... (904)353-5616 2627 N.E. Ives Dairy Rd., Ste. 213 KOSNITZKY, Michael...... (305)539-8400 LAGONOWICZ, Peter Anthony...... (305)358-6300 Frazier and Frazier, Attorneys at Law, P.A. Miami, FL 33180-1946 Boies Schiller & Flexner, LLP 200 S. Biscayne Blvd., Ste. 4100 1515 Riverside Ave., Ste. A [email protected] 100 S.E. 2nd St., Ste. 2800 Miami, FL 33131-2362 Jacksonville, FL 32204-4134 KLOEPPEL, Marvin Cuthrell...... (904)356-2600 Miami, FL 33131-2124 [email protected] [email protected] 501 Riverside Ave., Ste. 600 [email protected] LAGRANDE, Louis Andrew...... (813)224-2060 KING, David Albert...... (904)269-6699 Jacksonville, FL 32202-4937 KRAK, Kathleen A.M...... (407)423-3200 SunTrust Private Wealth 1416 Kingsley Ave. [email protected] Shutts & Bowen, LLP 401 E. Jackson St., Fl. 19 Orange Park, FL 32073-4509 KLYM, Mark R...... (239)552-2960 P.O. Box 4956 Tampa, FL 33602-5212 KING, Mary Elizabeth...... (941)906-7585 Hahn Loeser & Parks, LLP Orlando, FL 32802-4956 [email protected] Law Office of Mary E. King P. L 5811 Pelican Bay Blvd., Ste. 650 [email protected] LALTA, Bhash...... (561)307-1229 3389 Magic Oak Ln. Naples, FL 34108-2794 KRAMER, Robert Michael...... (954)966-2112 1521 S.E. Alliance Pl. Sarasota, FL 34232-1821 [email protected] Kramer Green Zuckerman, et al Stuart, FL 34997-7605 [email protected] KNEPPER, Caleb...... (352)692-4888 4000 Hollywood Blvd., Ste. 485-S [email protected] KING, Robert Lee...... (954)561-5808 4731 N.W. 53rd Ave., Ste. 1 Hollywood, FL 33021-6786 LAMBERT, Judith Schutzbach...... (813)662-7429 2780 E. Oakland Park Blvd. Gainesville, FL 32653-4899 [email protected] 617 W. Lumsden Rd. Fort Lauderdale, FL 33306-1605 [email protected] KRANT, Elizabeth Howard...... (954)987-4741 Brandon, FL 33511-5911 [email protected] 5821 S.W. 33rd Ter. [email protected] Fort Lauderdale, FL 33312-6351 [email protected]

69 LAMONT, Robert S...... (305)530-9400 LARSON, Lawrence Earl...... (203)661-2300 4301 W. Boy Scout Blvd., Ste. 300 LEVY, Loren Eugene...... (850)219-0220 New World Tower, Ste 801 Lawrence E. Larson Tampa, FL 33607-5716 The Levy Law Firm 100 Biscayne Blvd. 153 Mason St. [email protected] 1828 Riggins Ln. Miami, FL 33132-2304 Greenwich, CT 06830-6636 LEE, Paul S...... (212)339-7212 Tallahassee, FL 32308-4885 [email protected] [email protected] Paul Lee [email protected] LAMPERT, Michael Allen...... (561)689-9407 LASPADA, Anthony Joseph...... (813)223-6048 38 E. 85th St. Unit 11A LEWIS, Katherine Leigh...... (352)360-1282 The Forum Ste 900 1802 N. Morgan St. New York, NY 10028-0969 Katherine Lewis, PLLC 1655 Palm Beach Lakes Blvd. Tampa, FL 33602-2328 [email protected] 33741 Overton Dr. West Palm Beach, FL 33401-2225 [email protected] LEFKOWITZ, Ivan Martin...... (407)255-2055 Leesburg, FL 34788-3565 [email protected] LAUER, Edward Steven...... (772)234-4200 1800 Turnberry Ter. [email protected] LANCASTER, John Joseph...... (863)647-5337 E.Steven Lauer P.A. Orlando, FL 32804-6015 LEWIS, M Kay...... (305)757-9255 Clark, Campbell, Lancaster and Mu 3426 Ocean Dr. [email protected] Lewis Law Office, P.A. 500 S. Florida Ave., Ste. 800 Vero Beach, FL 32963-1682 LEHN, David Mark...... (203)302-4077 475 N.E. 50th Ter. Lakeland, FL 33801-5271 [email protected] c/o Withers Bergman, LLP Miami, FL 33137-3018 [email protected] LAUER, John Andrew...... (814)870-7712 1700 E. Putnam Ave., Ste. 400 [email protected] LANDOLFI, Joseph Michael, Jr...... (561)653-5000 Macdonald Illig Jones Britton, LLP Old Greenwich, CT 06870-1366 LEWIS, Richard C...... (305)670-9901 Akerman, LLP 100 State St., Ste. 700 [email protected] 9500 S. Dadeland Blvd., Ste. 601 777 S. Flagler Dr. 1100 Erie, PA 16507-1459 LEIMAN, Jose...... (305)381-7620 Miami, FL 33156-2848 West Palm Beach, FL 33401-6161 [email protected] Pricewaterhousecoopers, LLP [email protected]

ALPHABETICAL [email protected] LAVALLEY, Richard Gerard, Jr...... (419)882-0081 420 Mallard Rd. LEWIS, Richard Quintin III...... (904)825-1606 LANDON, Robert D W II...... (239)263-5885 5800 Monroe St. Bldg. F Weston, FL 33327-1123 Rogers Towers Dunwoody White & Landon, P.A. P.O. Box 8726 [email protected] 100 Whetstone Pl., Ste. 200 4001 Tamiami Trl. N., Ste. 200 Toledo, OH 43623-0726 LENIUS, Marissa Ruth...... (904)665-1983 St. Augustine, FL 32086-5775 Naples, FL 34103-3591 LAVIE, Laura...... (305)407-1696 Office of Chief Counsel IRS [email protected] [email protected] 20700 W. Dixie Hwy. 400 W. Bay St., Ste. 240 LEWIS, Stefanie Black...... (954)712-3623 LANE, Paul Camp...... (407)316-0343 Aventura, FL 33180-1146 Jacksonville, FL 32202-4410 Wells Fargo Private Bank Lane & Associates P.A [email protected] [email protected] 350 E. Las Olas Blvd., Ste. 1900 5401 S. Kirkman Rd., Ste. 310 LAWLOR, John Edward III...... (904)356-2600 LEON, David Francis...... (407)839-4200 Fort Lauderdale, FL 33301-4217 Orlando, FL 32819-7937 Fisher, Tousey, Leas & Ball Broad & Cassel [email protected] [email protected] 501 Riverside Ave., Ste. 600 390 N. Orange Ave., Ste. 1400 LEYTON, Stuart E...... (201)446-5903 LANE, Paul J...... (954)718-2996 Jacksonville, FL 32202-4937 Orlando, FL 32801-1687 Park West Fin Sta 7880 N. University Dr., Ste. 200 [email protected] [email protected] P.O. Box 20628 Tamarac, FL 33321-2124 LAWRENCE, F Parker II...... (352)373-4160 LEPELSTAT, Martin L...... (973)360-7900 New York, NY 10025-1515 [email protected] F Parker Lawrence, P.A. Greenberg Trauig, LLP [email protected] LANE, William Roy, Jr...... (813)227-8500 3720 N.W. 43rd St., Ste. 101 P.O. Box 677 500 Campus Dr., Ste. 400 LIBERIS, Charles S, Jr...... (850)438-9647 Holland & Knight, LLP Gainesville, FL 32606-6190 Florham Park, NJ 07932-0677 Liberis Law Firm P.O. Box 1288 [email protected] [email protected] 212 W. Intendencia St. Tampa, FL 33601-1288 LAWRENCE, Teig...... (305)576-4242 LEPREE, Summer Ayers...... (305)350-7274 Pensacola, FL 32502-5710 [email protected] Teig Lawrence P.A. c/o Bilzin Sumberg [email protected] LANG, James O’Berry...... (813)318-5700 4770 Biscayne Blvd., Ste. 940 1450 Brickell Ave., Ste. 2300 LIBOW, Allen Howard...... (561)910-6970 101 E. Kennedy Blvd., Ste. 1900 Miami, FL 33137-3241 Miami, FL 33131-3456 Allen Libow PA Tampa, FL 33602-5148 [email protected] [email protected] 185 N.W. Spanish River Blvd., Ste. 240 [email protected] LAZAR, Beth Moskowitz...... (305)371-7800 LEROY, Sara Jones...... (561)347-1700 Boca Raton, FL 33431-4238 LANGE, Mark S...... (404)817-8527 Weiner & Cummings, P.A. Redgrave & Rosenthal, LLP [email protected] Holland & Knight, LLP 1428 Brickell Ave., Ste. 400 120 E. Palmetto Park Rd., Ste. 400 LIEBERMAN, Erik Robbins...... (941)485-1571 1201 W. Peachtree St., Ste. 2000 Miami, FL 33131-3436 Boca Raton, FL 33432-4809 227 Nokomis Ave. S. Atlanta, GA 30309-3449 [email protected] [email protected] Venice, FL 34285-2319 [email protected] LEADBEATER, John Timothy...... (850)508-2956 LESLIE-SCHUEMANN, Laura M...... (561)655-1980 [email protected] LANGER, Jerri L S...... (916)745-4871 2736 Everett Ln. Gunster LIER, Kris...... (410)370-9940 8008 Oakside Ln. Tallahassee, FL 32308-0948 777 S. Flagler Dr., Ste. 500E 12854 Big Sur Dr. Citrus Heights, CA 95610-0719 [email protected] West Palm Beach, FL 33401-6121 Tampa, FL 33625-4110 [email protected] LEAS, Michael Richard...... (904)356-2600 [email protected] [email protected] LANGHAM, Lauren Parsons...... (904)359-7700 Fisher, Tousey, Leas & Ball LEVIN, Jay Samuel...... (561)994-4499 LIFTER, Aaron D...... (305)373-9400 Smith Hulsey & Busey 501 Riverside Ave., Ste. 600 Sachs Sax Caplan, P.L. 2 S. Biscayne Blvd., Ste. 21 P.O. Box 53315 Jacksonville, FL 32202-4937 6111 Broken Sound Pkwy. N.W., Ste. 200 Miami, FL 33131-1800 Jacksonville, FL 32201-3315 [email protected] Boca Raton, FL 33487-3644 [email protected] [email protected] LEATHE, Mindy B...... (305)579-0808 [email protected] LIGHT, Eric Harold...... (561)226-4622 LANIGAN, David C...... (813)983-0655 Greenberg Traurig LEVINE, Amanda Michele...... (954)309-0097 Eric H. Light, P.A. David Lanigan, P.A. 333 S.E. 2nd Ave., Ste. 44 Moffa, Sutton, & Donnini, P.A. 301 Yamato Rd., Ste. 1240 15310 Amberly Dr., Ste. 250 Miami, FL 33131-2176 100 S.E. 3rd Ave., Ste. 2202 Boca Raton, FL 33431-4931 Tampa, FL 33647-1642 [email protected] Fort Lauderdale, FL 33394-0028 [email protected] [email protected] LEBOEUF, Carolyn Thompson...... (850)222-2000 [email protected] LILE, Laird Andrew...... (239)649-7778 LANKRI, Elysa Merlin...... (305)921-9421 Carolyn T. Le Boeuf, P.A. LEVINE, Jack A...... (813)227-8500 Lile & Hayes, PLLC 20295 N.E. 29th Pl., Ste. 201 909 E. Park Ave. Holland Knight, LLP 3033 Riviera Dr., Ste. 104 Aventura, FL 33180-4109 Tallahassee, FL 32301-2646 P.O. Box 1288 Naples, FL 34103-2746 [email protected] [email protected] Tampa, FL 33601-1288 [email protected] LAPEKAS, Karen J...... (305)600-1485 LECHNER, Bernard J...... (727)461-3662 [email protected] LINDE, Matthew Alan...... (239)939-7100 1 S.E. 3rd Ave., Ste. 3000 Bernard J. Lechner LEVINE, Steven Jeffrey...... (561)392-5001 Matthew A. Linde, P.A. Miami, FL 33131-1711 P.O. Box 5147 Exam Coordinators Network 12693 New Brittany Blvd. [email protected] Clearwater, FL 33758-5147 6111 Broken Sound Pkwy. N.W., Ste. 207 Fort Myers, FL 33907-3631 LARRY, Rosemary Lyons...... (972)849-1800 [email protected] Boca Raton, FL 33487-3641 [email protected] R L. Larry Attorney at Law LECOMPTE, Morris Allen...... (727)896-1000 [email protected] LINDER, Carl Henry...... (305)789-2770 P.O. Box 518 Morris A. Lecompte PA LEVOKOVE, Samantha Robyn...... (212)601-9275 Greenspoon Marder Arlington, VA 22216-0518 5245 Central Ave. Christopher J. Byrne PLLC 600 Brickell Ave., Ste. 3600 [email protected] Saint Petersburg, FL 33710-8141 60 E. 42nd St., Ste. 4022 Miami, FL 33131-3073 LARSEN, Peter Olaf...... (904)798-3700 [email protected] New York, NY 10165-0006 [email protected] Akerman, LLP LEDBETTER, Steven Wade...... (941)256-3965 [email protected] LINDLEY, Peter Pratt...... (561)210-8604 50 N. Laura St., Ste. 3100 Steven W. Ledbetter, P.L. LEVY, Jonathan Saul...... (888)325-1942 1200 N. Federal Hwy., Ste. 200 Jacksonville, FL 32202-3659 229 Pensacola Rd. Advocate Consulting Legal Group P Boca Raton, FL 33432-2813 [email protected] Venice, FL 34285-2327 1300 N. West Shore Blvd., Ste. 220 [email protected] LARSON, Justin Kamp...... (772)231-1100 [email protected] Tampa, FL 33607-4632 LINDSEY, Sean T.C. 979 Beachland Blvd. LEDERMAN, Alan S...... (954)713-6418 [email protected] 104 S.E. 8th Ave., Ste. 2 Vero Beach, FL 32963-1688 Gunster Yoakley & Stewart, P.A. LEVY, Larry E...... (850)219-0220 Fort Lauderdale, FL 33301-2057 [email protected] 450 E. Las Olas Blvd. The Levy Law Firm [email protected] LARSON, Laura J...... (850)460-7933 Fort Lauderdale, FL 33301-2292 1828 Riggins Ln. LINNE, William V...... (850)433-2224 Laura J. Larson, PA [email protected] Tallahassee, FL 32308-4885 Williams V. Linne Attorney at Law 4141 Commons Dr. W., Apt. 4422 LEE, Jordan G...... (813)229-8900 [email protected] P.O. Box 12347 Destin, FL 32541-6409 Shutts & Bowen, LLP Pensacola, FL 32591-2347 [email protected] [email protected]

70 LINSKY, Donald B...... (813)634-5566 LOVELL, Terry M...... (305)789-3200 MALAKOFF, Michael Allen...... (415)677-3571 MARTINELLI, Robert R...... (202)739-5929 Donald B. Linsky & Associates, P.A. Stearns Weaver, et al Ascent Private Capital Management of Morgan Lewis & Bockius 1509 Sun City Center Plz Ste B 150 W. Flagler St., Ste. 2200 U.S. Bank 1111 Pennsylvania Ave. N.W. Sun City Center, FL 33573-5395 Miami, FL 33130-1545 1 California St., Ste. 2100 Washington, DC 20004-2541 [email protected] [email protected] San Francisco, CA 94111-5422 [email protected] LIPOFF, Norman H...... (305)579-0503 LOVETT, Clayton Lee...... (850)668-8100 [email protected] MARTINEZ, Daniel...... (305)789-9306 Greenberg Traurig 2615 Centennial Blvd., Ste. 200 MALEC, Brian Michael...... (407)428-5177 Stroock & Stroock & Lavan, LLP 333 Ave. of the Americas Ste 44 Tallahassee, FL 32308-0592 Dean Mead 200 S. Biscayne Blvd., Ste. 3100 Miami, FL 33131-2176 [email protected] 420 S. Orange Ave., Ste. 700 Miami, FL 33131-5323

[email protected] LOVING, Jack R...... (954)764-1005 Orlando, FL 32801-4911 [email protected] ALPHABETICAL LIPSCHULTZ, Brent Scott...... (646)313-7645 1323 S.E. 3rd Ave. [email protected] MARTINEZ, Janet Elaine...... (386)736-9225 24 Red Roof Dr. Fort Lauderdale, FL 33316-1907 MANNERS, Kateena E...... (904)356-2600 Shuffield, Lowman & Wilson, P.A. Rye Brook, NY 10573-5523 [email protected] 818 A1A N., Ste. 104 203 E. Rich Ave. [email protected] LUBIN, Seth Daniel...... (954)660-3556 Ponte Vedra Beach, FL 32082-8210 Deland, FL 32724-4356 LIPSHITZ, Michael Noam...... (954)768-5209 Seth D. Lubin, P.A. [email protected] [email protected] Greenberg Traurig P.A. 2625 Weston Rd. MANNING, Elliott...... (305)284-2961 MARTINEZ, Marcos P...... (305)529-1500 401 E. Las Olas Blvd., Ste. 2000 Weston, FL 33331-3614 Univ of Miami Law School 550 Biltmore Way Ste 810 Fort Lauderdale, FL 33301-4223 [email protected] P.O. Box 248087 Coral Gables, FL 33134-5784 [email protected] LUCAS, Sean Christopher...... (786)427-7082 Coral Gables, FL 33124-8087 [email protected] LIPSON, Stuart Allen...... (305)940-2800 465 Brickell Ave., Apt. 1606 [email protected] MARTINEZ-LEJARZA, Kimberly A...... (305)379-4008 16900 N.E. 19th Ave. Miami, FL 33131-4005 MANSO, Karina Caridad...... (305)445-2600 Stokes McMillan Antunez, P.A. N. Miami Beach, FL 33162-3110 LUMMIS, Jocelyn...... (954)533-0914 3162 Commodore Plz Ste 2H 9130 S. Dadeland Blvd., Ste. 1901 [email protected] Lummis Law, P.A. Miami, FL 33133-5815 Miami, FL 33156-7858 LIST, Marc H...... (561)922-3002 351 S. Cypress Rd., Ste. 407-A [email protected] [email protected] CBIZ MHM, LLC Pompano Beach, FL 33060-7177 MARCOSKI, Veronika...... (305)443-6283 MASER, Joel David...... (407)418-2389 1675 N. Military Trl., Ste. 500 [email protected] 10 Aragon Ave., Ste. 1406 Greenberg Traurig, P.A. Boca Raton, FL 33486-4321 LUNDY, Joseph Edward...... (215)751-2525 Coral Gables, FL 33134-5328 401 E. Las Olas Blvd., Ste. 2000 [email protected] Schnader Harrison Segal & Lewis [email protected] Fort Lauderdale, FL 33301-4223 LITMAN, Donna Carol...... (305)238-2229 1600 Market St., Ste. 1600 MARDINLY, Peter Alan...... (610)891-9800 [email protected] 12730 S.W. 67th Ct. Philadelphia, PA 19103-7240 Belmont Investment Corp. MASSEY, Stephen...... (786)708-6831 Miami, FL 33156-6208 [email protected] 1400 N. Providence Rd., Ste. 304 2020 Ponce De Leon Blvd., Ste. 1005A [email protected] LUNSFORD, Rachel Albritton...... (813)253-2020 Media, PA 19063-2057 Coral Gables, FL 33134-4480 LITTLE, Michael Gene...... (727)461-1818 Barnett Bolt Kirkwood Long & Koche [email protected] [email protected] Johnson Pope Bokor Ruppel & Burns, LLP 601 Bayshore Blvd., Ste. 700 MARENCO, Leslie Viviana...... (305)707-7126 MATA, Lauren Jennifer...... (954)922-1975 911 Chestnut St. Tampa, FL 33606-2756 357 Almeria Ave., Ste. 103 Broward Financial Centre Clearwater, FL 33756-5643 [email protected] Coral Gables, FL 33134-5801 500 E. Broward Blvd., Ste. 1710 [email protected] LUO, Lin [email protected] Ft Lauderdale, FL 33394-3012 LITVAK, Erika G...... (305)579-0744 322 E. Central Blvd. Unit 1002 MARINI, Ronald Albert...... (305)374-4424 [email protected] Greenberg Traurig Orlando, FL 32801-4324 8950 S.W. 74th Ct., Ste. 1811 MATHER, Kenneth G.M...... (813)222-6630 333 Ave. of the Americas Ste 44 [email protected] Miami, FL 33156-3177 401 E. Jackson St., Ste. 2500 Miami, FL 33131-2176 LURIA, Alia...... (407)419-8599 [email protected] Tampa, FL 33602-5226 [email protected] Akerman, LLP MARIS, Charles G...... (262)792-2424 [email protected] LITVAK, Kramer Allen...... (850)432-9818 P.O. Box 231 Davis & Kuelthau S. C MATHEWS, Matt...... (850)681-9303 Litva Beasley Wilson & Ball, LLP Orlando, FL 32802-0231 300 N. Corporate Dr., Ste. 150 Mathews Law Firm PA 226 E. Government St. [email protected] Brookfield, WI 53045-5804 277 Pinewood Dr. Pensacola, FL 32502-6019 LYNCH, Kristen M...... (954)880-9500 [email protected] Tallahassee, FL 32303-8510 [email protected] Museum Plaza MARK, Brielle Lerner...... (305)374-5544 [email protected] LIVESAY, Matthew E...... (813)223-2202 200 S. Andrews Ave., Ste. 900 Weisberg Kainen Mark, PL MATTHEWS, Edsel Ford, Jr...... (850)432-1300 P.O. Box 399 Fort Lauderdale, FL 33301-2068 1401 Brickell Ave., Ste. 800 308 S. Jefferson St. Tampa, FL 33601-0399 [email protected] Miami, FL 33131-3505 Pensacola, FL 32502-5969 [email protected] LYNN, John Michael...... (305)367-0911 [email protected] [email protected] LOBO, Kenneth...... (416)350-2026 TURNER & Lynn, P.A. MARKS, Gregory Michael...... (941)364-2779 MATUTE, Gilberto L...... (305)274-0829 Ruchelman P.L.L.C., Exchange Tower 7 Barracuda Ln. Shumaker Loop & Kendrick, LLP 9560 S.W. 107th Ave., Ste. 208 130 King St. West, Ste 2300, P.O. Box 233 Key Largo, FL 33037-3733 240 S. Pineapple Ave., Fl. 10 Miami, FL 33176-2790 Toronto, Ontario, M5X 1C8, ZZ - [email protected] Sarasota, FL 34236-6717 [email protected] LOEBIG, Patrick Allen...... (850)617-8168 [email protected] MAURER, Jani E...... (561)392-4142 Fl Dept of Revenue M MARQUIS-ABRAMS, Renee...... (772)464-8200 500 N.E. Spanish River Blvd., Ste. 27 2450 Shumard Oak Blvd., #1-2250 Neill Griffin Tierney Neill and Marquis Boca Raton, FL 33431-4517 Tallahassee, FL 32314- MACBETH, J Ross...... (863)385-7600 311 S. 2nd St., Ste. 200 [email protected] [email protected] 2543 U.S. Highway 27 S. Fort Pierce, FL 34950-1515 MAYNOR, James M, Jr...... (202)887-4177 LOGUIDICE, Peter David...... (954)270-2830 Sebring, FL 33870-2125 [email protected] 1333 New Hampshire Ave. N.W., Ste. 500 11332 Misty Ridge Way [email protected] MARSH, Larry Dale...... (480)717-7696 Washington, DC 20036-1532 Boynton Beach, FL 33473-4894 MACDONALD, Robert S...... (407)578-9696 209 E. Summerside Rd. [email protected] [email protected] P.O. Box 2807 Phoenix, AZ 85042-8337 MAYPER, Matthew Brett...... (941)957-1900 LOJO, Alfred Joseph...... (850)316-8179 Orlando, FL 32802-2807 [email protected] Fergeson Skipper, et al Leuchtman Law [email protected] MARSH, Richard Eugene, Jr...... (704)372-1112 P.O. Box 3018 921 N. Palafox St. MACLEAN, Laura Gareau...... (954)785-1900 Marsh Law Firm Sarasota, FL 34230-3018 Pensacola, FL 32501-3115 MacLean and Ema, P.A. P.O. Box 11815 [email protected] [email protected] 2600 N.E. 14th St. Cswy Charlotte, NC 28220-1815 MAZOR, Ron LONGHOUSE, Donna Lee...... (813)223-5351 Pompano Beach, FL 33062-8224 [email protected] 300 Madison Ave. Allen Dell P.A. [email protected] MARSHALL, John Thomas...... (352)391-6031 New York, NY 10017-6232 202 S. Rome Ave., Ste. 100 MADORSKY, Marsha Gerre...... (305)960-2230 Santa Fe Professional Center [email protected] Tampa, FL 33606-1854 200 S. Biscayne Blvd., Ste. 3400 8564 E. County Rd. 466 Ste 303 MCATEER, Megan Flynn...... (813)222-1160 [email protected] Miami, FL 33131-5323 The Villages, FL 32162-3021 SunTrust Financial Centre LOONEY, Stephen Ralph...... (407)841-1200 [email protected] [email protected] 401 E. Jackson St., Ste. 2400 Dean Mead MADSEN, Henry Michael...... (850)523-0400 MARTELLO, Sarah Elizabeth...... (352)224-2102 Tampa, FL 33602-5236 420 S. Orange Ave., Ste. 700 Madsen Goldman and Holcomb, LLP 113 S. Grand Mere Ct. [email protected] Orlando, FL 32801-4911 1705 Metropolitan Blvd., Ste. 101 Wichita, KS 67230-6411 MCAULEY, James Francis...... (850)250-2432 [email protected] Tallahassee, FL 32308-3796 [email protected] Motta, Sutton & Donnini LOPEZ, Angel...... (786)523-4683 [email protected] MARTIN, John Paul...... (954)944-2855 310 W. College Ave. 880 W. 50th Pl. MAGNO, Erick Schulz...... (305)379-4400 1250 S. Pine Island Rd., Ste. 200 Tallahassee, FL 32301-1406 Hialeah, FL 33012-3420 Erick Magno PL Plantation, FL 33324-4414 [email protected] [email protected] 1401 Brickell Ave., Ste. 500 [email protected] MCCANN, Patrick Joseph, Jr...... (404)588-3568 LOPEZ, Angel R...... (786)456-5176 Miami, FL 33131-3507 MARTIN, Robert John...... (813)681-4608 191 Peachtree St. N.E., Ste. 4600 5300 S.W. 133rd Ave. [email protected] 705 E. Brandon Blvd. Atlanta, GA 30303-1756 Miramar, FL 33027-5442 MAGUIRE, Michael Thomas...... (813)434-4006 Brandon, FL 33511-5443 [email protected] [email protected] 400 N. Ashley Dr., Ste. 1600 [email protected] Tampa, FL 33602-4309 [email protected]

71 MCCARTHY, Michael Patrick...... (941)400-2590 P.O. Box 14245 MELNICK, Gregory Edward, Jr...... (407)673-8033 Miami, FL 33131-5323 140 Grant Dr. Fort Lauderdale, FL 33302-4245 Gregory E. Melnick, Jr. [email protected] Sarasota, FL 34236-2027 [email protected] P.O. Box 4744 MIKES, L Darlene...... (813)310-2099 [email protected] MCLAUGHLIN, Thomas James...... (941)536-2042 Winter Park, FL 32793-4744 P.O. Box 24269 MCCARTHY, William Bernard...... (954)474-1996 Williams Parker [email protected] Tampa, FL 33623-4269 8201 Peters Rd., Ste. 1000 200 S. Orange Ave. MELROSE, Michael Douglas...... (305)789-8926 [email protected] Plantation, FL 33324-3266 Sarasota, FL 34236-6802 1111 Brickell Ave., Ste. 1700 MILES, Marc J...... (941)484-8280 [email protected] [email protected] Miami, FL 33131-3137 Law Offices of Marc J. Miles, P.A. MCCARY, Peter T...... (904)665-1902 MCMENAMY, William Brian...... (904)354-8080 [email protected] 101 W. Venice Ave., Ste. 37 I.R.S. Office of Chief Counsel Donahoo & McMenamy, P.A. MENDELOWITZ, Myron David...... (310)255-5784 Venice, FL 34285-1940 400 W. Bay St., Ste. 240 245 Riverside Ave., Ste. 450 Lions Gate Entertainment [email protected] Jacksonville, FL 32202-4410 Jacksonville, FL 32202-4903 2700 Colorado Ave. MILLER, David Allen...... (863)683-6511 [email protected] [email protected] Santa Monica, CA 90404-3553 P.O. Box 24628 MCCAWLEY, Paul Byron...... (954)768-8269 MCMILLAN, Jane W...... (305)379-4008 [email protected] Lakeland, FL 33802-4628 Greenberg Traurig, P.A. Stokes McMillan Antunez, P.A. MENENDEZ, Nydia...... (954)963-7220 [email protected] 401 E. Las Olas Blvd., Ste. 2000 9130 S. Dadeland Blvd., Ste. 1901 Menendez Law Firm MILLER, Michael Dean...... (813)253-2020 Fort Lauderdale, FL 33301-4223 Miami, FL 33156-7858 450 N. Park Rd., Ste. 801 Barnett Bolt Kirkwood Long & Koche [email protected] [email protected] Hollywood, FL 33021-6920 601 Bayshore Blvd., Ste. 700 MCCLELLAN, Kerri Ann...... (904)727-2538 MCMILLAN, Matthew Kevin...... (407)808-1506 [email protected] Tampa, FL 33606-2756

ALPHABETICAL Crowley Maritime Corporation 283 Cranes Roost Blvd., Ste. 111 MENZER, Melodie Marie [email protected] 9487 Regency Square Blvd. Altamonte Springs, FL 32701-3437 333 3rd Ave. N., Ste. 200 MILLER, Nora Hardy...... (407)843-8880 Jacksonville, FL 32225-8183 [email protected] St. Petersburg, FL 33701-3833 301 E. Pine St., Ste. 1400 [email protected] MCNABB, James Ayres, Jr...... (407)342-0033 [email protected] Orlando, FL 32801-2741 MCCLOSKEY, Stephen U, Jr...... (412)916-1335 510 Ventris Ct. MEOLA, Jamie Lynn...... (813)204-6424 [email protected] 4716 Ellsworth Ave., Apt. 323 Maitland, FL 32751-5562 Bush Ross, P.A. MILLER, Scott Gefen...... (407)839-4200 Pittsburgh, PA 15213-2842 [email protected] 1801 N. Highland Ave. 390 N. Orange Ave., Ste. 1400 [email protected] MCNAMEE, Kevin Alexander...... (205)226-8732 Tampa, FL 33602-2656 Orlando, FL 32801-1687 MCCLOUD, Francis Gant...... (941)364-2402 Balch & Bingham,L L. P [email protected] [email protected] Kirk Pinkerton, P.A. P.O. Box 306 MERCIER, Lee F...... (904)355-1520 MILLIGAN, Kevin Armand...... (610)354-3091 240 S. Pineapple Ave., Fl. 6 Birmingham, AL 35201-0306 4035 Atlantic Blvd. Lockhead Martin Corp - U4632 Sarasota, FL 34236-6717 [email protected] Jacksonville, FL 32207-2036 P.O. Box 61511 [email protected] MCPHAIL, Ashley Mae [email protected] King of Prussia, PA 19406-0911 MCCORMICK, George Robert, Jr...... (852)371-1160 1633 Village Center Dr., Apt. 108 MERRIMAN, Robin Dale II...... (239)939-7100 [email protected] Withers, 20/F, Gloucester Tower, The Lakeland, FL 33803-2870 Matthew A. Linde, P.A. MILLMAN, Paul Martin...... (914)684-6518 Landmark [email protected] 12693 New Brittany Blvd. Paul Martin Millman 15 Queen’s Rd. Central MCQUAIG, David H...... (904)223-2993 Fort Myers, FL 33907-3631 1 N. Broadway Ste 800 Hong Kong, ZZ - 4745 Sutton Park Ct., Ste. 103 [email protected] White Plains, NY 10601-2336 [email protected] Jacksonville, FL 32224-0249 MERSKY, Seth J...... (305)665-3311 [email protected] MCCORMICK, Mary M...... (850)644-7288 [email protected] Town Center One Offices MILLS, Bryan James...... (850)855-0245 2949 Shamrock St. N., Apt. 37 MCQUEEN, William Battle...... (727)471-5868 8950 S.W. 74th Ct., Ste. 1901 922 Sara Dr. Tallahassee, FL 32309-0211 100 2nd Ave. S., Ste. 200N Miami, FL 33156-3178 Shalimar, FL 32579-1264 [email protected] Saint Petersburg, FL 33701-4338 [email protected] [email protected] MCCORMICK, Patrick John...... (856)795-7744 [email protected] MESSINA, Giancarlo A...... (917)225-6827 MILLS, Jonathan Lowell...... (205)633-0270 Kulzer and DiPadova MCROBERTS, Matthew Shane...... (239)262-2040 Messina Madrid Law P.A. Campbell Guin, LLC 76 E. Euclid Ave., Ste. 300 Farmer & Associates , PLLC 8894 S.W. 129th Ter., Ste. 1 P.O. Box 3206 Haddonfield, NJ 08033-2330 999 Vanderbilt Beach Rd., Ste. 501 Miami, FL 33176-5945 Tuscaloosa, AL 35403-3206 [email protected] Naples, FL 34108-3509 [email protected] [email protected] MCCUE, William James IV...... (561)281-8235 [email protected] MESSING, Steven Gerald...... (305)379-5596 MILONAS, Taso Michael...... (941)954-5410 336 E. 90th St. MEAD, Justin Blair...... (561)691-7615 Berkowitz Pollack Brant, LLP 1348 Fruitville Rd., Ste. 202 New York, NY 10128-5167 NextEra Energy, Inc. 200 S. Biscayne Blvd., Fl. 6 Sarasota, FL 34236-4953 [email protected] 700 Universe Blvd. CTX/JB Miami, FL 33131-5351 [email protected] MCCURLEY, Janette Marie...... (727)892-9901 Juno Beach, FL 33408-2657 [email protected] MINTON, Michael D...... (772)464-7700 B Gray Gibbs, PA [email protected] METCALFE, George Lambeth, Jr...... (305)373-4050 Dean Mead Minton & Zwemer 100 2nd Ave. S., Ste. 1202 MEDALIE, Donald B...... (954)522-5303 North Tower 14th Fl P.O. Box 2757 Saint Petersburg, FL 33701-4360 Medalie & Medalie P.A. 396 Alhambra Cir. Fort Pierce, FL 34954-2757 [email protected] 800 E. Broward Blvd., Ste. 301 Miami, FL 33134-5045 [email protected] MCFARLAND, Joseph Bothwell...... (407)992-2354 Fort Lauderdale, FL 33301-2024 [email protected] MIRABILE, Harry P...... (561)989-0700 Joseph B. McFarland, P.A. [email protected] MEYER, Robert Conrad...... (305)285-8838 Frank, Weinberg & Black P.L. 7380 W. Sand Lake Rd., Ste. 500 MEDINA, Daniel...... (863)682-9730 Robert C. Meyer, P.A. 1875 N.W. Corporate Blvd., Ste. 100 Orlando, FL 32819-5257 Medina Law Group, P.A. 2223 Coral Way Boca Raton, FL 33431-8550 [email protected] 402 S. Kentucky Ave., Ste. 660 Miami, FL 33145-3508 [email protected] MCGINNESS, William Lee...... (941)954-8788 Lakeland, FL 33801-5338 [email protected] MIRANDA, Adriana Sofia...... (954)491-1120 Macleod & McGinness [email protected] MICHAELS, Marnin J...... (011)414-4384 Brickell World Plaza 1800 2nd St., Ste. 971 MEHR, Jeffrey Fredric...... (773)627-7797 Baker Mckenzie Zurich 600 Brickell Ave., Ste. 3600 Sarasota, FL 34236-5992 11453 Bronzedale Dr. Holbeinstrasse 30 Miami, FL 33131-3073 [email protected] Oakton, VA 22124-2125 8034 Zurich, ZZ - [email protected] MCGINTY, Alfred Edward...... (813)227-2352 [email protected] [email protected] MIRZA, Henna Y...... (313)667-0239 Shumaker, Loop & Kendrick, LLP MEIER, Gregory William...... (407)581-9800 MICHELSON, Lawrence Fred...... (305)668-0088 General Motors Company 101 E. Kennedy Blvd., Ste. 2800 Shuffield Lowman & Wilson, P.A. Larry F. Michelson 300 Renaissance Ctr Tampa, FL 33602-5150 1000 Legion Pl., Ste. 1700 10301 S.W. 69th Ave. Detroit, MI 48265-0001 [email protected] Orlando, FL 32801-1028 Miami, FL 33156-3227 [email protected] MCGOUGH, Stewart Meagher...... (315)471-8111 [email protected] [email protected] MISILO, Frederick Michael, Jr...... (508)459-8059 Scolaro, Fetter, Grizanti, McGough & MEINERS-LEVY, Suzanne Marie...... (239)213-0066 MICKLER, Malcolm Peterson III...... (813)639-0085 55 Smith Rd. King, PC Advocate Consulting Legal Group 2265 Newport Lndg Northborough, MA 01532-1051 507 Plum St., Ste. 300 1300 N. West Shore Blvd., Ste. 220 Alpharetta, GA 30009-8702 [email protected] Syracuse, NY 13204-5431 Tampa, FL 33607-4632 [email protected] MITCHELL, AnnaMarie Lynn...... (727)821-0726 [email protected] [email protected] MIDURA, Timothy Scott...... (630)221-1755 Gulfcoast Legal Services, Inc. MCKENNA, Laura Ashleigh...... (281)221-1893 MELLA, Mary Jean Catinchi...... (305)661-5530 Huck Bouma P.O. Box 358 501 1st Ave. N., Ste. 420 2430 Vanderbilt Beach Rd., Ste. 108-362 Law Offices of Mary Jean Catinchi 1755 S. Naperville Rd., Ste. 200 St. Petersburg, FL 33731-0358 Naples, FL 34109-2654 201 Alhambra Cir., Ste. 500 Wheaton, IL 60189-5844 [email protected] [email protected] Coral Gables, FL 33134-5105 [email protected] MITCHELL, Cathryn Alexandra...... (561)406-8535 MCKERNAN, Peter Brian II...... (813)258-1177 [email protected] MIELNICKI, Daniel Dror...... (561)241-9500 P.O. Box 13676 Brett Hendee, P.A. MELLOR, Cord C...... (941)426-1193 Berger Singerman, LLP Gainesville, FL 32604-1676 1700 S. MacDill Ave., Ste. 200 Mellor & Grissinger 1 Town Center Rd., Ste. 301 [email protected] Tampa, FL 33629-5244 13801 Tamiami Trl., Ste. D Boca Raton, FL 33486-1014 MITCHELL, Ivar W...... (772)234-4998 [email protected] North Port, FL 34287-2017 [email protected] P.O. Box 1730 MCLAUGHLIN, Gregory Alan...... (954)525-7500 [email protected] MIGLIORI, Jennifer Angela...... (305)960-2235 Vero Beach, FL 32961-1730 Tripp Scott Conklin & Smith 200 S. Biscayne Blvd., Ste. 3400

72 MIZE, Patrick Faulton...... (239)325-4070 MORRIS, Jon Franklin...... (850)219-0220 MURRAY, Chardéa Channese...... (954)991-4250 NERLAND, Stephen Everett...... (011)440-2075 9045 Strada Stell Ct., Fl. 4 The Levy Law Firm 7850 S.W. 6th Ct. 16 Old Bailey Naples, FL 34109-4438 1828 Riggins Rd. Plantation, FL 33324-3210 London EC4M 7EG, ZZ - [email protected] Tallahassee, FL 32308-4885 [email protected] [email protected] MIZELL, John Bascom...... (941)575-9291 [email protected] MURVIN, Christopher Regal...... (407)355-4005 NESBITT, Ronald Charles...... (407)347-4841 Mizell Law Firm, P.A. MORRIS, Stuart Richard...... (561)750-3850 6126 Payne Stewart Dr. P.O. Box 541612 331 Sullivan St. Morris Law Group Windermere, FL 34786-8936 Orlando, FL 32854-1612 Punta Gorda, FL 33950-4825 7284 W. Palmetto Park Rd., Ste. 101 [email protected] [email protected] [email protected] Boca Raton, FL 33433-3406 MUSSETTER, Terri Renee...... (859)268-1047 NETHERY, Martina Lee...... (561)355-8800

MOFFA, Jeanette Elizabeth...... (954)800-4138 [email protected] 361 Duke Rd., Ste. A Murphy Reid, LLP ALPHABETICAL 1 Financial Plz Ste 2202 MORRISON, Anthony Lee...... (561)766-0003 Lexington, KY 40502-2582 11300 U.S. Highway 1 Ste 401 Ft Lauderdale, FL 33394-0028 7900 Glades Rd., Ste. 550 [email protected] Palm Beach Gardens, FL 33408-3229 [email protected] Boca Raton, FL 33434-4167 MYERS, Lori Blotnick...... (561)741-1716 [email protected] MOFFA, Joseph Calvin...... (954)761-3700 [email protected] 210 Spyglass Ln. NEUKAMM, Michael Edward...... (407)843-8880 Moffa, Gainor & Sutton PA MORRISON, John Thomas...... (561)391-9977 Jupiter, FL 33477-4091 GrayRobinson, P.A. 1 Financial Plz Ste 2202 1612 N.W. Boca Raton Blvd., Ste. 8 [email protected] P.O. Box 3068 Fort Lauderdale, FL 33394-0028 Boca Raton, FL 33432-1662 MYERS, Troy Harold, Jr...... (941)953-8110 Orlando, FL 32802-3068 [email protected] [email protected] Icard Merrill Cullis, et al [email protected] MONDSCHEIN, Leonard Elliot...... (305)274-0955 MORSE, Daniel Warren, Jr...... (941)487-2800 P.O. Box 4195 NEUWAHL, Malcolm H...... (305)665-3311 10691 N. kendall Dr., Ste. 205 766 Hudson Ave., Ste. C Sarasota, FL 34230-4195 Town Center One Offices Miami, FL 33176-1595 Sarasota, FL 34236-7739 [email protected] 8950 S.W. 74th Ct., Ste. 1901 [email protected] [email protected] Miami, FL 33156-3178 MONDSCHEIN, Philip Harvey...... (305)274-0955 MOULE, Rex Everet, Jr...... (321)727-8100 N [email protected] 10691 N. Kendall Dr., Ste. 205 1795 W. Nasa Blvd. NEVIN, Hugh Williamson, Jr...... (239)390-1900 Miami, FL 33176-1595 Melbourne, FL 32901-2611 NAJMY, Joseph Lewis...... (941)907-3999 Cohen & Grigsby, P.C. [email protected] [email protected] Najmy Thompson, P.L. 9110 Strada Pl., Ste. 6200 MONROE, James Robert...... (515)244-0652 MOYER, Bradley Richard...... (941)735-8552 6320 Venture Dr., Ste. 104 Naples, FL 34108-2396 2115 Forest Ave. The Law Offices of Bradley R. Moyer Lakewood Ranch, FL 34202-5131 [email protected] Des Moines, IA 50311-3231 6245 Lake Osprey Dr. [email protected] NEWMAN, Carly Marie...... (407)872-0777 [email protected] Sarasota, FL 34240-8433 NANOVIC, Roger Nicholas...... (610)391-1800 A. Brian Phillips, P.A. MOON, Jessica Bacon...... (800)475-2611 [email protected] 515 Hamilton St., Ste. 502 912 Highland Ave. 338 W. Walker St. MOYLAN, Thomas Joseph...... (401)453-0550 Allentown, PA 18101-1513 Orlando, FL 32803-3205 Upper Sandusky, OH 43351-1360 55 Pine St., Fl. 5 [email protected] [email protected] [email protected] Providence, RI 02903-2841 NARDI, Ralph Anthony...... (305)665-3311 NEWMARK, Mitchell Andrew...... (212)468-8000 MOONEY, Mark F...... (813)265-3120 [email protected] Town Center One Offices Morrison & Foerster, LLP 1211 W. Fletcher Ave. MUELLER, Matthew J...... (813)347-5142 8950 S.W. 74th Ct., Ste. 1901 250 W. 55th St. Tampa, FL 33612-3363 Wiand Guerra King P.A Miami, FL 33156-3178 New York, NY 10019-9710 [email protected] 5505 W. Gray St. [email protected] [email protected] MOORE, C A III...... (813)273-4200 Tampa, FL 33609-1007 NARDOTTI, Anthony M...... (561)736-9316 NEWTON, William H III...... (305)373-0840 Macfarlane Ferguson McMulle [email protected] 3389A W. Woolbright Rd. William H. Newton III P.O. Box 1531 MUINA, Margarita P...... (305)358-9010 Boynton Beach, FL 33436-7245 1000 Brickell Ave., Ste. 1025 Tampa, FL 33601-1531 Margarita P. Muina, P.A. [email protected] Miami, FL 33131-3015 [email protected] 1001 Brickell Bay Dr. 9FL NASCO, Roxana Irma...... (305)858-2615 [email protected] MOORE, John Edward III...... (772)234-8344 Miami, FL 33131-4900 2600 S. Douglas Rd., Ste. 1008 NICE, Marina C...... (407)621-6276 The Law Offices of John E. Moore III [email protected] Coral Gables, FL 33134-6143 P.O. Box 2404 3240 Cardinal Dr., Ste. 200 MUIÑOS, Santiago Jorge...... (305)403-0641 [email protected] Winter Park, FL 32790-2404 Vero Beach, FL 32963-4924 Muinos & Morales, P.L. NASH, Charles Ian...... (321)984-2440 [email protected] MOORE, Michael Gregory...... (239)398-6103 300 Sevilla Ave., Ste. 301 Nash & Kromash, LLP NICHOLAOU, Christopher Louis...... (678)419-1388 Michael Gregory Moore PA Coral Gables, FL 33134-6624 440 S. Babcock St. Pricewaterhousecoopers, LLP 711 5th Ave. S., Ste. 200 [email protected] Melbourne, FL 32901-1276 1075 Peachtree St. N.E., Ste. 2600 Naples, FL 34102-6628 MULLER, Charles Edward II...... (305)670-6770 [email protected] Atlanta, GA 30309-3969 [email protected] Muller Lebensburger & Schwartz NEARING, Michael Gregory...... (305)573-1550 [email protected] MOORE, Robert Huddler 7385 S.W. 87th Ave., Ste. 200 2000 S. Dixie Hwy., Ste. 112 NICI, James Richard...... (239)449-6150 Baker & McKenzie, P.A. Miami, FL 33173-5472 Miami, FL 33133-2441 Nici Law Firm, P.L. 1111 Brickell Ave., Ste. 1700 [email protected] [email protected] 1185 Immokalee Rd., Ste. 110 Miami, FL 33131-3137 MULLIS, Harold Wilson, Jr...... (813)227-7453 NECKRITZ, Seth Stuart...... (203)341-9996 Naples, FL 34110-4806 [email protected] Trenam Kemker 2 Scherer Ct. [email protected] MORALES, Grisel...... (305)403-0641 P.O. Box 1102 Westport, CT 06880-2935 NIRENBERG, Richard Bruce...... (954)428-4735 Muinos & Morales P.L. Tampa, FL 33601-1102 [email protected] Bentman & Geller CPAs 300 Sevilla Ave., Ste. 301 [email protected] NEIMAN, Jan Stuart...... (305)530-9400 8169 Boca Rio Dr. Coral Gables, FL 33134-6624 MUNDIE, Fred Walter, Jr...... (239)394-3072 New World Tower Boca Raton, FL 33433-8322 [email protected] Fred W. Mundie, Jr. P.A. 100 Biscayne Blvd., Ste. 801 [email protected] MOREAU, Lucas T...... (561)379-2697 P.O. Box 845 Miami, FL 33132-2310 NOBILE, Diane...... (305)577-8911 2728 S.W. 14th Dr. Marco Island, FL 34146-0845 [email protected] Nobile Law Firm PA Gainesville, FL 32608-2053 [email protected] NEIMAN, Jeffrey Adam...... (954)462-1200 201 S. Biscayne Blvd., Ste. 2650 [email protected] MUNDY, Craig A...... (863)647-3778 100 S.E. 3rd Ave., Ste. 805 Miami, FL 33131-4319 MORELAND, Andrea...... (850)617-8324 Craig A. Mundy, P.A. Fort Lauderdale, FL 33394-0002 [email protected] P.O. Box 15813 4927 Southfork Dr. [email protected] NOBLE, Danielle McManus...... (727)584-2128 Tallahassee, FL 32317-5813 Lakeland, FL 33813-2043 NELSON, Barry A...... (305)932-2000 McManus & Mcmanus, P.A. [email protected] [email protected] Nelson & Nelson, P.A. 79 Overbrook Blvd. MORGAN, Charles O, Jr...... (305)624-0011 MUNOZ, Milagros Gomez...... (305)310-0667 2775 N.E. 163rd St., Ste. 118 Largo, FL 33770-2817 Charles O. Morgan, Jr. P.A. 15751 Sheridan St., #228 North Miami Beach, FL 33160-4078 [email protected] 2121 Ponce de Leon Blvd., Ste. 900 Fort Lauderdale, FL 33331-3486 [email protected] NOLAN, James Arthur...... (904)632-8481 Coral Gables, FL 33134-5217 [email protected] NELSON, Dax...... (813)739-6695 Gray Robinson, P.A. [email protected] MUR, Lazaro Jesus...... (561)531-1005 Dax Nelson, P.A. 50 N. Laura St., Ste. 1100 MORICI, Alfred G...... (561)471-2551 616 Clearwater Park Rd. STE 1403 2309 S. MacDill Ave., Ste. 102 Jacksonville, FL 32202-3611 9314 Forest Hill Blvd., Ste. 317 West Palm Beach, FL 33401-6250 Tampa, FL 33629-5918 [email protected] Wellington, FL 33411-6577 [email protected] [email protected] NOLAN, Michael J II...... (813)273-5000 [email protected] MURARO, Robert E...... (305)772-9006 NELSON, Kevin Don...... (850)444-1697 Gray Robinson PA MORRIS, David Robert...... (203)330-2000 P.O. Box 530037 P.O. Box 12790 401 E. Jackson St., Ste. 2700 850 Main St. Miami, FL 33153-0037 Pensacola, FL 32591-2790 Tampa, FL 33602-5841 P.O. Box 7006 [email protected] [email protected] [email protected] Bridgeport, CT 06601-7006 MURPHY, Jennifer Eileen...... (813)253-2020 NERDINSKY, Leonid...... (954)237-6307 NORDT, Gregory Michael...... (877)882-5338 [email protected] Barnett, Bolt, Kirkwood, Long & Koche Nerdinsky Law Group, P.A. Amerihope Alliance Legal Services MORRIS, Joel Cary...... (904)737-4241 601 Bayshore Blvd., Ste. 700 3800 S. Ocean Dr., Ste. 242 7501 N.W. 4th St., Ste. 207A Morris and Morris, P.A. Tampa, FL 33606-2756 Hollywood, FL 33019-2930 Plantation, FL 33317-2238 P.O. Box 56375 [email protected] [email protected] [email protected] Jacksonville, FL 32241-6375 [email protected]

73 NOVAK, Susan N...... (904)398-3911 O’NEAL, Erin Mary...... (561)273-5529 OUREDNIK, Karel IV...... (904)396-8080 PARROTT, W Michael...... (941)400-7860 1301 Riverplace Blvd. Akerman, LLP West Tower Ourednik Law Offices, P.A. 509 S.E. Tuscawilla Ave. Jacksonville, FL 32207-9047 777 S. Flagler Dr., Ste. 1100 4600 Touchton Rd. E., Ste. 1150 Ocala, FL 34471-3717 NOVATT, Jeff Mitchell...... (239)591-6781 West Palm Beach, FL 33401-6161 Jacksonville, FL 32246-1542 [email protected] Law Office of Jeff Novatt, P.A. [email protected] [email protected] PARTHEMER, Alexander Mark...... (239)390-8083 1415 Panther Ln., Ste. 327 O’NEAL, James Thomas III...... (352)262-7224 OWEN, Jack Benson, Jr...... (561)622-4521 8000 Health Center Blvd. Unit 300 Naples, FL 34109-7874 AMMC Law SA Att: James O’Neal 4500 PGA Blvd., Ste. 200 Bonita Springs, FL 34135-8178 [email protected] 2-4 Eugene Ruppert Palm Beach Gardens, FL 33418-3965 [email protected] NOVICK, Jessica Captain...... (407)649-4025 Luxembourg, ZZ - [email protected] PARTHEMER, Mark Richard...... (561)655-4030 Baker & Hostetler, LLP [email protected] OWENS, Marcus Sherman...... (202)618-5014 Bessemer Trust Company 200 S. Orange Ave., Ste. 2300 O’NEILL, Albert C, Jr...... (813)223-7474 Loeb & Loeb, LLP 222 Royal Palm Way Orlando, FL 32801-3455 Trenam Kemker 901 New York Ave. N.W., Ste. 300 Palm Beach, FL 33480-4303 [email protected] P.O. Box 1102 Washington, DC 20001-4797 [email protected] NOWICKI, Mark James...... (561)746-9200 Tampa, FL 33601-1102 [email protected] PASH, David Reed...... (239)435-1533 Law Office Mark J. Nowicki Esq [email protected] OWENS, Robert Clay...... (305)245-6813 Wollman, Gehrke & Solomon, P.A. 480 Maplewood Dr., Ste. 2 O’NEILL, Holly M...... (561)832-3300 Avlaw 2235 Venetian Ct., Ste. 5 Jupiter, FL 33458-5845 Broad & Cassel 18890 S.W. 264th St. Naples, FL 34109-8728 [email protected] 1 N. Clematis St., Ste. 500 Homestead, FL 33031-1754 [email protected] NOWOTNY, Gerald Raymond...... (561)221-3320 West Palm Beach, FL 33401-5552 [email protected] PATEL, Deepan

ALPHABETICAL 266 Lovely St. [email protected] OWENS, Vernon Jean...... (813)633-3396 333 S.E. 2nd Ave., Ste. 3000 Avon, CT 06001-4019 OKATY, Michael A...... (407)244-3229 Owens Law Group, P.A. Miami, FL 33131-2180 [email protected] Foley & Lardner, LLP 811 Cypress Village Blvd., Ste. B [email protected] NUCCITELLI, Tina...... (305)672-7014 111 N. Orange Ave., Ste. 1800 Ruskin, FL 33573-6724 PATEL, Parag P...... (732)623-9800 1228 West Ave., Apt. 1513 Orlando, FL 32801-2343 [email protected] Patel Law Offices Miami Beach, FL 33139-4350 [email protected] P.O. Box 81 [email protected] OLAMA, Alexander Reza...... (407)460-8946 P Iselin, NJ 08830-0081 NULL, James Samuel Heller...... (212)801-6742 4207 S. Dale Mabry Hwy. Unit 5111 [email protected] Greenberg Travrig, LLP Tampa, FL 33611-1435 PACKMAN, Kevin Eric...... (305)349-2261 PATEL, Pratiksha Rajnikant...... (305)789-8984 200 Park Ave. [email protected] Holland & Knight, LLP Baker & McKenzie New York, NY 10166-0005 OLICKER, Maury Robert...... (305)804-8355 701 Brickell Ave., Ste. 3300 1111 Brickell Ave., Ste. 1700 [email protected] Maury R. Olicker, Attorney At Law Miami, FL 33131-2847 Miami, FL 33131-3137 NUNDY, Melody Ann...... (813)351-6864 18331 Pines Blvd., #216 [email protected] [email protected] PwC Lk Pt. II - GSS Tax Delivery Center Pembroke Pines, FL 33029-1421 PAGE, Joseph Brian...... (407)255-2055 PATEL, Ritesh G...... (707)393-4933 3109 W. Dr. Martin Luther King, Jr. Blvd. [email protected] 2200 Lucien Way Ste 405 Ingwersen & Taylor, LLP Tampa, FL 33607-6260 OLIVEIRA, Gustavo Albrecht...... (305)375-6600 Maitland, FL 32751-7048 6 Concourse Pkwy., Ste. 600 [email protected] Aballi Milne Kalil [email protected] Atlanta, GA 30328-5351 NUNEZ, Jose Luis...... (305)665-3311 1 S.E. 3rd Ave., Ste. 2250 PALADINO, Richard...... (561)655-8980 [email protected] Town Center One Offices Miami, FL 33131-1705 Rogers & Paladino, P.A. PATRONE, Andre J...... (239)278-1800 8950 S.W. 74th Ct., Ste. 1901 [email protected] 250 S. Australian Ave., Ste. 1401 Patrone & Kemp, P.A. Miami, FL 33156-3178 OLSEN, Mark Christopher...... (954)524-3111 West Palm Beach, FL 33401-5016 12685 New Brittany Blvd. [email protected] Morgan Olsen & Olsen, LLP [email protected] Fort Myers, FL 33907-3631 NUNN, Daniel Brunson, Jr...... (904)665-3601 633 S. Federal Hwy., Ste. 400A PALAIGOS, Anthony George...... (818)668-2803 [email protected] Nelson Mullins Riley & Scarborough, LLP Fort Lauderdale, FL 33301-3393 25724 Simpson Pl. PATTERSON, Lawrence Robert...... (904)962-.208 50 N. Laura St., Fl. 41 [email protected] Calabasas, CA 91302-3153 Lawrence R. Patterson Attorney, P.A. Jacksonville, FL 32202-3664 OMBRES, Alexander Jon...... (407)425-9044 [email protected] 2801 Marrie Ct. [email protected] Two Landmark Center, Ste 600 PALMS, Suzanne Maria...... (404)853-8000 Clearwater, FL 33761-3837 NUNNELEY, Devon...... (202)351-1947 225 E. Robinson St. Sutherland Asbill Brennan, LLP [email protected] 2408 Ian Dr. Orlando, FL 32801-4322 999 Peachtree St. N.E. PAVILONIS, Christopher Andrew...... (352)514-1416 Tallahassee, FL 32303-8328 [email protected] Atlanta, GA 30309-3915 4515 Ramona Blvd. [email protected] ORR, Ashley Monique [email protected] Jacksonville, FL 32205-4941 NYE-SCHMITZ, Sebastian...... (239)210-5088 1099 Coble Rd. PANELL, Eliezer...... (305)513-8606 [email protected] The Nye-Schmitz Law Firm P.A. Spring Hill, FL 34608-6514 PANELL LAW Group, LLC PAYNE, L Howard...... (941)487-2800 3447 Pine Ridge Rd., Ste. 101 [email protected] 8750 N.W. 36th St., Ste. 425 The Payne Law Group Naples, FL 34109-3927 ORTIZ, Einar George...... (352)732-2000 Doral, FL 33178-2403 766 Hudson Ave., Ste. C [email protected] 1515 E. Silver Springs Blvd., Ste. 204 [email protected] Sarasota, FL 34236-7739 Ocala, FL 34470-6844 PANOFF, Robert E...... (305)670-6547 [email protected] O [email protected] 9400 S. Dadeland Blvd., Ste. 106 PEARSON, William Michael...... (239)514-1000 ORTIZ, Lisandra...... (202)626-5841 Miami, FL 33156-2811 Grant Fridkin Pearson, P.A. O’CONNOR, Catharine King...... (904)309-7349 900 16th St. N.W. [email protected] 5551 Ridgewood Dr., Ste. 501 Tax Defense Netwrok, LLC Washington, DC 20006-2901 PAOLILLO, Matthew Scott...... (202)778-2211 Naples, FL 34108-2719 9000 Southside Blvd. Bldg. 100, Fl. 10 [email protected] Hunton & Williams, LLP [email protected] Jacksonville, FL 32256-0793 OSBORNE, R Brady, Jr...... (561)395-1000 2200 Pennsylvania Ave. N.W. PEEK, David Hudgins...... (904)346-5545 catharine.oconner@taxdefensenetwork. 1515 S. Federal Hwy., Ste. 106 Washington, DC 20037-1709 1301 Riverplace Blvd., Ste. 1500 com Boca Raton, FL 33432-7404 [email protected] Jacksonville, FL 32207-1811 O’CONNOR, Patrick Michael...... (727)539-6800 [email protected] PAPA, Christopher...... (305)444-6121 [email protected] 2240 Belleair Rd., Ste. 115 OSBORNE, Sean Duane...... (305)789-1412 Sullivan, Admire & Sullivan, P.A. PEEK, John Jacob Reinhardt...... (904)301-1269 Clearwater, FL 33764-2768 Northern Trust Bank of Florida 2555 Ponce de Leon Blvd., Ste. 320 Drr McAfee Peek & Hawthorne P. L [email protected] 600 Brickell Ave., Ste. 2400 Coral Gables, FL 33134-6033 1 Independent Dr., Ste. 1200 O’DONNELL, Kevin J...... (850)617-8917 Miami, FL 33131-3071 [email protected] Jacksonville, FL 32202-5014 835 Maderia Cir. [email protected] PARADISE, Melvin...... (212)448-1100 [email protected] Tallahassee, FL 32312-1844 OSGOOD, Marsha L...... (207)990-8969 McLaughlin + Stern, LLP PEGG, Christopher Keith...... (772)321-2635 [email protected] c/o Joe Connors 260 Madison Ave. 4475 Executive Dr., Ste. 100 O’HAIRE, Michael...... (772)231-6900 223 Essex St. New York, NY 10016-2401 San Diego, CA 92121-3076 O’Haire, Quinn, Casalino, Charter Bangor, ME 04401-4001 [email protected] [email protected] P.O. Box 644375 [email protected] PARDUN, Andrew Roland...... (727)381-2300 PEPE, Ralph George...... (407)251-6591 Vero Beach, FL 32964-4375 OSTEEN, James Andrew...... (305)646-6026 Battaglia, Ross, Dicus & McQuaid 6601 Cherry Grove Cir. [email protected] 2699 S. Bayshore Dr., Ste. 500 5858 Central Ave., Ste. A Orlando, FL 32809-6657 O’KANE, Matthew Regan...... (407)843-4600 Miami, FL 33133-5421 Saint Petersburg, FL 33707-1708 [email protected] Lowndes Drosdick Doster Kantor & Reed, [email protected] [email protected] PEPPER-DICKINSON, Tasha K...... (561)650-0439 P.A. OTERO, David Evan...... (904)598-8604 PARKER, Matthew Robert...... (813)775-2132 Jones Foster Johnston & Stubbs, P.A. P.O. Box 2809 Akerman, LLP Law Offices of Moffa, Gainor & Sutton, P.A. 505 S. Flagler Dr., Ste. 1100 Orlando, FL 32802-2809 50 N. Laura St., Ste. 3100 8875 Hidden River Pkwy., Ste. 300 West Palm Beach, FL 33401-5950 [email protected] Jacksonville, FL 32202-3659 Tampa, FL 33637-2087 [email protected] O’LEARY, Dennis Michael...... (813)223-7474 [email protected] [email protected] PERCOPO, Joseph Mario...... (407)425-9044 Trenam Kemker, P.A. OTTINGER, David James...... (813)273-5000 PARKER, Theodore D...... (941)952-0600 Mateer & Harbert, P.A. P.O. Box 1102 Gray Robinson PA 1800 2nd St., Ste. 819 225 E. Robinson St., Ste. 600 Tampa, FL 33601-1102 401 E. Jackson St., Ste. 2700 Sarasota, FL 34236-5987 Orlando, FL 32801-4334 [email protected] Tampa, FL 33602-5841 [email protected] [email protected] [email protected]

74 PEREIRA, Marcia...... (786)340-7423 PHILIPS, Kristin Ashley...... (239)206-3454 PRESS, Martin R...... (954)468-1314 QUINTANA, Elizabeth Salow...... (305)521-8776 5085 N.W. 112th Ct. 14710 Tamiami Trl. N., Ste. 102 Gunster Yoakley & Stewart, P.A. Elizabeth Quintana Miami, FL 33178-3525 Naples, FL 34110-6208 450 E. Las Olas Blvd., Ste. 1400 11220 N.W. 52nd St. [email protected] [email protected] Fort Lauderdale, FL 33301-4206 Coral Springs, FL 33076-3001 PEREZ, Ernesto Ramon...... (305)704-6700 PHILLIPS, A Brian...... (407)872-0777 [email protected] [email protected] 600 Brickell Ave., Ste. 2950 A. Brian Phillips, P.A. PRESTON, Philip Michael...... (813)325-9060 Miami, FL 33131-3089 912 Highland Ave. 2534 W. Sunset Dr. R [email protected] Orlando, FL 32803-3205 Tampa, FL 33629-5339 PEREZ, Luis A...... (305)829-7419 [email protected] [email protected] RAATTAMA, Henry Howard, Jr...... (305)374-5600 Three Brickell City Centre 8511 N.W. 191st St. PHIPPS, Benjamin K II...... (850)222-7000 PRICE, Christopher George...... (239)325-5008 ALPHABETICAL Hialeah, FL 33015-5385 Phipps & Howell The Law Firm of Christopher G. Price, P.A. 98 S.E. 7th St. [email protected] P.O. Box 1351 999 Vanderbilt Beach Rd., Ste. 200 Miami, FL 33131-3522 PEREZ, Luis Alberto...... (305)200-8723 Tallahassee, FL 32302-1351 Naples, FL 34108-3512 [email protected] Luis A. Perez, P.A. [email protected] [email protected] RABITAILLE, Regina Elizabeth...... (407)407-8394 2525 Ponce de Leon Blvd., Ste. 300 PICKEN, Gregory C...... (561)844-3700 PRICE, Pamela O...... (407)843-8880 390 N. Orange Ave. Coral Gables, FL 33134-6044 Gary Dytrych & Ryan GrayRobinson, P.A. 390 N. Orange Ave., Ste. 1400 [email protected] 701 U.S. Highway 1 Ste 402 P.O. Box 3068 Orlando, FL 32801-1687 PEREZ, Michael R...... (786)236-9784 North Palm Beach, FL 33408-4514 Orlando, FL 32802-3068 [email protected] 30 S. Royal Poinciana Blvd. [email protected] [email protected] RADER, Stuart A...... (561)368-0545 Miami, FL 33166-6071 PIERCE, Robert A...... (850)224-9115 PRIEST, Misty Brown...... (850)438-1040 Rader & Coleman [email protected] Ausley & McMullen The Priest Firm, LLC 1800 N.W. Corporate Blvd., Ste. 310 PEREZ, Sylvia Cristina...... (813)310-3580 P.O. Box 391 5177 Elmira St. Boca Raton, FL 33431-7336 Broad and Cassel Tallahassee, FL 32302-0391 Milton, FL 32570-5905 [email protected] 2 S. Biscayne Blvd., Ste. 21 [email protected] [email protected] RAGAN, Alan Keith...... (904)256-1128 Miami, FL 33131-1800 PIERRE, Christopher Michael...... (404)658-5043 PRINCE-TROUTMAN, Stacey A...... (407)839-4216 Florida Coastal School of Law [email protected] 950 W. Peachtree St. N.W. Unit 711 390 N. Orange Ave., Ste. 1400 8787 Baypine Rd. PEREZ, Victor...... (305)374-8500 Atlanta, GA 30309-3856 Orlando, FL 32801-1687 Jacksonville, FL 32256-8528 Holland & Knight, LLP [email protected] [email protected] [email protected] 701 Brickell Ave., Ste. 3300 PILOTTE, Frank T...... (561)655-4060 PROBASCO, Joseph Andrew...... (813)224-9255 RAJALA, Teresa L...... (813)769-2781 Miami, FL 33131-2847 Murphy Reid, LLP Bush Ross, P.A. 202 S. Rome Ave., Ste. 100 [email protected] 11300 U.S. Highway 1 Ste 401 P.O. Box 3913 Tampa, FL 33606-1854 PEREZ-ROURA, Pedro Armando...... (305)359-3888 Palm Beach Gardens, FL 33408-3229 Tampa, FL 33601-3913 [email protected] 2828 Coral Way Ste 206 [email protected] [email protected] RANADIVE, Rahul P...... (305)539-7237 Miami, FL 33145-3233 PIZZOLATO, Barbara Maria...... (239)225-7911 PROBST, Daniel Joseph...... (561)624-2110 100 S.E. 2nd St., Ste. 4200 [email protected] Barbara M. Pizzolato, P.A. Brookmyer Hochman Probst & Jonas, P.A. Miami, FL 33131-2113 PERKO, Gary Vergil...... (850)222-7500 12751 New Brittany Blvd., Ste. 402 3300 PGA Blvd., Ste. 500 [email protected] Hopping Green & Sams, P.A. Fort Myers, FL 33907-3694 Palm Beach Gardens, FL 33410-2800 RANDOLPH, John William, Jr...... (561)659-4040 P.O. Box 6526 [email protected] [email protected] Pressly & Pressly, P.A. Tallahassee, FL 32314-6526 PLASENCIA, Arianne Rose...... (305)423-8507 PROUSIS, Michael T...... (312)203-0821 222 Lakeview Ave., Ste. 910 [email protected] 200 S. Biscayne Blvd., Ste. 2500 P.O. Box 348 West Palm Beach, FL 33401-6148 PERLMAN, George David...... (305)374-5646 Miami, FL 33131-5340 Lake Forest, IL 60045-0348 [email protected] 1441 Brickell Ave., Ste. 1400 [email protected] [email protected] RAPPOPORT, Adi...... (561)650-0551 Miami, FL 33131-3426 PLEVY, Muriel...... (954)713-2844 PUENTE, Daniel G...... (305)790-9921 Gunster Yoakley & Stewart, P.A. [email protected] 1 E. Broward Blvd., Ste. 700 13340 S.W. 88th Ter., Apt. E. 777 S. Flagler Dr., Ste. 500 E. PERMENTER, Tommy, Jr...... (352)622-1811 Fort Lauderdale, FL 33301-1876 Miami, FL 33186-1715 West Palm Beach, FL 33401-6121 2201 S.E. 30th Ave., Ste. 202 PLOUCHA, Lawrence Michael...... (954)335-1592 [email protected] [email protected] Ocala, FL 34471-7500 401 E. Las Olas Blvd., Ste. 2250 PULLUM, J Stephen...... (407)732-6510 RARICK, Phillip Bruce...... (305)556-5209 [email protected] Fort Lauderdale, FL 33301-4251 250 International Pkwy., Ste. 340 Rarick Beskin, P.A. PERRI, Daniel C...... (850)651-3011 [email protected] Lake Mary, FL 32746-5018 6500 Cow Pen Rd., Ste. 204 4 11th Ave., Ste. 1 POLISH, Sheldon Sanford...... (954)712-5132 [email protected] Miami Lakes, FL 33014-7620 Shalimar, FL 32579-3300 Berger Singerman, LLP PURDY-BARTLETT, Heather Arvada...... (407)481-5261 [email protected] [email protected] 350 E. Las Olas Blvd., Ste. 1000 Broad and Cassel RASCHKE, Adam Kenneth...... (813)204-5178 PERRONE, Stephen Lawrence...... (321)308-5503 Fort Lauderdale, FL 33301-4215 390 N. Orange Ave., Ste. 1400 Grant Thornton, LLP 448 N.E. 17th Way [email protected] Orlando, FL 32801-1687 101 E. Kennedy Blvd., Ste. 3850 Fort Lauderdale, FL 33301-1350 POPE, H Cranston...... (850)784-9174 [email protected] Tampa, FL 33602-5152 [email protected] P.O. Box 1609 PUTNOKI-HIGGINS, Stephen Joseph...... (813)227-8185 [email protected] PERRY, John Duncan...... (904)673-7487 Panama City, FL 32402-1609 Shutts & Bowen, LLP RAWLS, Rodney Phil...... (954)401-4684 932 Mashie Ln. [email protected] 4301 W. Boy Scout Blvd., Ste. 300 1901 S.W. 82nd Ter. Rocky Mount, NC 27804-9643 PORRELLO, Joseph A...... (305)374-0092 Tampa, FL 33607-5716 North Lauderdale, FL 33068-4716 [email protected] Joseph A. Porrello, P.A. [email protected] [email protected] PESTANA, Patrick Steven...... (917)407-4822 7875 S.W. 104th St., Ste. 103 PYLES, Cynthia Jessen...... (407)298-7077 RAYMOND, John J, Jr...... (561)659-8660 3100 Coral Hills Dr., Ste. 201 Miami, FL 33156-2642 1313 E. Plant St. Akerman, LLP Coral Springs, FL 33065-4139 [email protected] Winter Garden, FL 34787-4836 251 Royal Palm Way Ste 215 [email protected] POULOS, Marcie Alise...... (239)435-1533 [email protected] Palm Beach, FL 33480-4310 PETILLO, Julie A...... (561)689-6000 2235 Venetian Ct., Ste. 5 PYNE, Laura Collins...... (850)215-9090 [email protected] Holyfield & Thomas, LLC Naples, FL 34109-8728 Pyne Law Group, P.A. RAZOOK, Richard John...... (305)789-9200 125 Butler St. [email protected] 2309 Frankford Ave., Ste. A Fowler White Burnett, P.A. West Palm Beach, FL 33407-6105 POWERS, Paul J, Jr...... (212)818-9200 Panama City, FL 32405-2236 1395 Brickell Ave., Ste. 14 [email protected] Satterlee Stephens, et al [email protected] Miami, FL 33131-3306 PETOCK, Michelle L. 230 Park Ave., Rm. 1130 PYRROS, Alexander...... (786)512-7042 [email protected] Holland & Knight New York, NY 10169-1199 1133 E. West Hwy., Apt. 1022W RAZOOK WAN, Alyssa...... (305)789-9200 701 Brickell Ave., Ste. 3300 [email protected] Silver Spring, MD 20910-6811 Fowler White Burnett, P.A. Miami, FL 33131-2847 POWERS, Raymond John...... (954)764-4666 [email protected] 1395 Brickell Ave., Fl. 14 [email protected] Powers & Disque Chartered Miami, FL 33131-3371 PETRI, Daniel John...... (904)309-7344 707 S.E. 3rd Ave., Ste. 400 Q [email protected] 9000 Southside Blvd., Ste. 11000 Fort Lauderdale, FL 33316-1147 REEDER, Kyle Fred...... (859)803-9353 Jacksonville, FL 32256-6768 [email protected] QUACKENBUSH, Joseph John...... (239)213-0066 220 Lynwood Dr. [email protected] PRATT, David...... (561)241-7400 1300 N. West Shore Blvd., Ste. 220 Nicholasville, KY 40356-2164 PEÑARANDA, Katalina...... (305)666-1040 Proskauer Rose, LLP Tampa, FL 33607-4632 [email protected] Guttenmacher, Bohatch & Penaranda, P.A. 2255 Glades Rd., Ste. 421 [email protected] REEVES, Michael Joseph...... (813)227-7472 7301 S.W. 57th Ct., Ste. 560 Boca Raton, FL 33431-7382 QUESADA, Pablo Silvio...... (305)377-1000 P.O. Box 1102 South Miami, FL 33143-5334 [email protected] Sanchez-Medina Gonzalez Quesada, et al. Tampa, FL 33601-1102 [email protected] PRESNICK, David Michael...... (321)639-3764 201 Alhambra Cir., Ste. 1205 [email protected] PFLUGNER, John Geoffrey...... (941)366-5707 David M. Presnick, P.A. Coral Gables, FL 33134-5150 REHNS, Lindsay Anne...... (212)969-3134 Icard Merrill Cullis Timm, et al 96 Willard St., Ste. 106 [email protected] Proskauer Rose, LLP 2033 Main St., Ste. 600 Cocoa, FL 32922-7945 QUICKER, Michael John...... (941)926-2338 11 Times Sq. Sarasota, FL 34237-6093 [email protected] P.O. Box 19797 New York, NY 10036-6600 [email protected] Sarasota, FL 34276-2797 [email protected] [email protected]

75 REINERT, Peter Eckert...... (407)418-6291 RISCH, Patrick James...... (813)221-3900 RODRIGUEZ, Adria M...... (305)376-0700 ROSEN, Howard D...... (305)459-3289 Lowndes Drosdick Doster Kantor & Reed, Hill Ward Henderson 1000 Brickell Ave., Ste. 410 Donlevy-Rosen & Rosen, P.A. P.A. 101 E. Kennedy Blvd., Ste. 3700 Miami, FL 33131-3046 2121 Ponce De Leon Blvd., Ste. 320 P.O. Box 2809 Tampa, FL 33602-5195 [email protected] Coral Gables, FL 33134-5229 Orlando, FL 32802-2809 [email protected] RODRIGUEZ, Anthony Marcos...... (863)688-1188 ROSEN, Richard David...... (412)297-4927 [email protected] RITCHIE, Kathryn L...... (813)472-7332 Publix Super Markets, Inc. Cohen & Grigsby, P.C. REINFELD, Alan Jeffrey...... (954)334-1520 Rieth & Ritchie, P.A. P.O. Box 407 9110 Strada Pl., Ste. 6200 10235 W. Sample Rd., Ste. 207 1009 W. Cleveland St. Lakeland, FL 33802-0407 Naples, FL 34108-2396 Coral Springs, FL 33065-3982 Tampa, FL 33606-1913 [email protected] [email protected] [email protected] [email protected] RODRIGUEZ, Barrett ROSENBAUM, Michael Jacob...... (305)672-3770 REINFELD, Gabriela Auxiliadora...... (305)530-1016 RIVELLINI, Peter Anthony...... (727)461-1818 4724 Limerick Dr. Rosenbaum International Law Firm, P.A. Banco Santander International Johnson Pope Bokor Ruppel & Burns, LLP Tampa, FL 33610-9104 755 Arthur Godfrey Rd. 1401 Brickell Ave., Fl. 15 911 Chestnut St. [email protected] Miami Beach, FL 33140-3413 Miami, FL 33131-3504 Clearwater, FL 33756-5643 RODRIGUEZ, Carlos Alberto...... (813)225-8741 [email protected] [email protected] [email protected] U.S. Trust (FL1-400-04-02) ROSENBERG, Arthur R...... (954)772-5151 REINHARD, Sanford N...... (954)389-8900 RIVKIN, Steven Mark...... (248)614-2400 101 E. Kennedy Blvd., Ste. 400 Rosenberg & Pinsky 1290 Weston Rd., Ste. 201 Altair Engineering, Inc. Tampa, FL 33602-5416 6499 Powerline Rd., Ste. 304 Weston, FL 33326-1909 1820 E. Big Beaver Rd. [email protected] Fort Lauderdale, FL 33309-2043 [email protected] Troy, MI 48083-2031 RODRIGUEZ, Francis E...... (305)347-7364 [email protected]

ALPHABETICAL REINHARDT, Eric C...... (407)877-7115 [email protected] Shutts & Bowen, LLP ROSENBERG, Michael...... (305)665-3311 310 S. Dillard St., Ste. 120 ROBBINS, Brandon Barry Wayne 200 S. Biscayne Blvd., Ste. 4100 Town Center One Offices Winter Garden, FL 34787-3515 601 S. Albany Ave., Apt. 8 Miami, FL 33131-2362 8950 S.W. 74th Ct., Ste. 1901 [email protected] Tampa, FL 33606-2453 [email protected] Miami, FL 33156-3178 REINSTEIN, Joel...... (561)393-6714 [email protected] RODRIGUEZ, Pablo J...... (305)371-5758 [email protected] Joel Reinstein, P.A. ROBBINS, R James, Jr...... (813)227-8404 Therrel Baisden, LLP ROSENBERG, Michael David...... (919)931-0022 1200 N. Federal Hwy., Ste. 301 Hill Ward Henderson 1 S.E. 3rd Ave., Ste. 2950 100 John St., Apt. 2409 Boca Raton, FL 33432-2846 101 E. Kennedy Blvd., Ste. 3700 Miami, FL 33131-1722 New York, NY 10038-3896 [email protected] Tampa, FL 33602-5195 [email protected] [email protected] REISCHMANN, Charles Fred...... (727)345-0085 [email protected] ROGERS, Marcus A...... (772)453-2784 ROSENBERG, Todd Neil...... (305)665-3311 Reischmann & Reischmann, P.A. ROBERTS, Dillon LeGrande...... (772)231-1100 2046 Treasure Coast Plz Ste A. 332 Town Center One Offices 1101 Pasadena Ave. S., Ste. 1 Gould Cooksey Fennell, P.A. Vero Beach, FL 32960-0931 8950 S.W. 74th Ct., Ste. 1901 South Pasadena, FL 33707-2891 979 Beachland Blvd. [email protected] Miami, FL 33156-3178 [email protected] Vero Beach, FL 32963-1688 ROGERS, Thomas Robert...... (407)869-1680 [email protected] REITER, Thomas Michael...... (904)358-2750 [email protected] Sweetwater Square ROSENBLUM, Tara Sturhahn...... (954)336-8174 135 W. Bay St., Ste. 400 ROBERTS, Lisa Marie...... (678)565-9311 900 Fox Valley Dr., Ste. 102 3190 La Costa Cir., Apt. 204 Jacksonville, FL 32202-3852 Sampson -Roberts & Associates, P.C. Longwood, FL 32779-2551 Naples, FL 34105-6616 [email protected] 1900 Pennsylvania Ave. [email protected] [email protected] REQUENEZ, Arturo II...... (305)539-3377 McDonough, GA 30253-9119 ROHRER, William Donald...... (305)960-2226 ROSENTHAL, Steven Marc...... (786)378-8121 K & L. Gates, LLP [email protected] Duane Morris, LLP SunTrust Building 200 S. Biscayne Blvd., Ste. 3900 ROBERTS, Natalie Anne...... (612)810-0339 200 S. Biscayne Blvd., Ste. 3400 1 S.E. 3rd Ave., Ste. 2900 Miami, FL 33131-2370 2891 BAYSHORE TRAILS Dr. Miami, FL 33131-5323 Miami, FL 33131-1711 [email protected] Tampa, FL 33611-5525 [email protected] [email protected] RESTREPO, Diego L...... (305)447-9430 [email protected] ROLEK, Sonia Paulina...... (850)692-9638 ROSNER, Bonnie L...... (561)504-7575 Diego L. Restrepo PA ROBERTS, Tance Elizabeth...... (904)826-1772 201 Biscayne Blvd. 12203 Tillinghast Cir. 2600 S. Douglas Rd., Ste. 913 200 Malaga St., Ste. 9 201 S. Biscayne Blvd., Ste. 3000 Palm Beach Gardens, FL 33418-1554 Coral Gables, FL 33134-6142 Saint Augustine, FL 32084-3507 Miami, FL 33131-4330 [email protected] [email protected] [email protected] ROMAINE, Douglas Patteson...... (859)231-3000 ROSS, Kimball Kent...... (386)566-1902 RIANO, Katherine...... (954)673-2894 ROBERTS, William Edwards...... (813)221-3900 300 W. Vine St., Ste. 2100 1 Oceans West Blvd., Apt. 8B3 6980 N.W. 173rd Dr., Apt. 604 3700 Bank of America Plaza Lexington, KY 40507-1801 Daytona Beach, FL 32118-7921 Hialeah, FL 33015-5515 101 E. Kennedy Blvd., Ste. 3700 [email protected] [email protected] [email protected] Tampa, FL 33602-5195 RONDEAU, Katherine Marie...... (920)327-5610 ROTH, Jeffrey Paul...... (419)732-9994 RICH, John D...... (727)588-2594 [email protected] Associated Trust Co NA 205 S.E. Catawba Rd., Ste. D John D. Rich, PLLC ROBES, Robert John...... (561)362-1013 P.O. Box 12800 Port Clinton, OH 43452-2666 11685 Hamlin Blvd. 5355 Town Center Rd., Ste. 1004 Green Bay, WI 54307-2800 [email protected] Largo, FL 33774-3809 Boca Raton, FL 33486-1069 [email protected] ROWE MILLWOOD, Debbie [email protected] [email protected] ROOD, Joanne Lynn...... (202)452-7986 University of Miami School of Law RICH, Mark David...... (786)364-8420 ROBINSON, Kristopher D...... (904)483-3857 Buchanan Ingersoll & Rodney, P.C. 1311 Miller Rd., Rm. A-112 Fowler Rodriguez, LLP Robinson Collins, P.L. 4509 Elm St. Coral Gables, FL 33146-2300 355 Alhambra Cir., Ste. 801 1604 Stockton St. Chevy Chase, MD 20815-6052 [email protected] Coral Gables, FL 33134-5075 Jacksonville, FL 32204-4524 [email protected] ROWLAND, Ronald L...... (614)464-6392 [email protected] [email protected] ROOFNER, Ty Garrett...... (407)540-6600 Vorys Sater Seymour Pease RICHARDS, Timothy D...... (305)858-9900 ROBINSON, Richard Monroe...... (407)843-8880 Burr & Forman, LLP P.O. Box 1008 Richards & Associates, P.A. Gray Robinson, P.A. 200 S. Orange Ave., Ste. 800 Columbus, OH 43216-1008 2665 S. Bayshore Dr., Ste. 703 P.O. Box 3068 Orlando, FL 32801-6404 [email protected] Miami, FL 33133-5406 Orlando, FL 32802-3068 [email protected] RUBIN, Charles Donald...... (561)998-7847 [email protected] [email protected] ROQUE, Henry Randy...... (305)789-7610 Gutter Chaves Josepher Rubin Forman RICHTER, Robert Michael...... (904)306-7913 ROBINSON, Thomas Adair...... (305)284-2495 701 Brickell Ave., Ste. 3300 Fleisher 701 San Marco Blvd., #1000 Um Law; Rm 286 Miami, FL 33131-2847 2101 N.W. Corporate Blvd., Ste. 107 Jacksonville, FL 32207-8175 1311 Miller Rd. [email protected] Boca Raton, FL 33431-7343 [email protected] Coral Gables, FL 33146-2300 ROSADO BARRERAS, Marielys Del Carmen...... [email protected] RIDLEY, Elizabeth Ann...... (813)224-9255 [email protected] (787)412-3584 RUBINGER, Jeffrey Lyon...... (305)350-7261 Bush Ross PA ROBINSON, Wesley Matthew...... (305)377-3352 1750 N. Bayshore Dr., Apt. 2915 Bilzin Sumberg Baena Price & Axelrod, P.O. Box 3913 Wesley M. Robinson P.A. Miami, FL 33132-3211 LLP Tampa, FL 33601-3913 80 S.W. 8th St., Ste. 3100 [email protected] 1450 Brickell Ave., Fl. 23 [email protected] Miami, FL 33130-3004 ROSEN, Arthur R...... (305)347-6512 Miami, FL 33131-3456 RIEF, Frank Joseph III...... (813)769-3946 [email protected] McDermott Will & Emery, LLP [email protected] Allen Dell, P.A. ROBISON, Mary A...... (904)356-2600 333 S.E. 2nd Ave., Ste. 4500 RUBIO, Maria Del Pilar...... (305)347-7340 202 S. Rome Ave., Ste. 100 501 Riverside Ave., Ste. 600 Miami, FL 33131-2184 200 S. Biscayne Blvd., Ste. 4100 Tampa, FL 33606-1854 Jacksonville, FL 32202-4937 [email protected] Miami, FL 33131-2362 [email protected] [email protected] ROSEN, Carl Stephen...... (561)483-7000 [email protected] RIKER, William Michael...... (404)550-8463 ROBISON, Raymond Geofran...... (772)287-4444 Broad and Cassel RUFFNER, Charles Louis...... (305)669-1904 615 W. 131st St., Fl. 3 Fox Wackeen Dungey, et al 7777 Glades Rd., Ste. 300 6901 S.W. 94th St. New York, NY 10027-7922 3473 S.E. Willoughby Blvd. Boca Raton, FL 33434-4150 Miami, FL 33156-3079 RINGLER, Matthew Roy...... (561)694-4084 Stuart, FL 34994-5060 [email protected] [email protected] 700 Universe Blvd. [email protected] ROSEN, David Joel...... (407)419-8414 RUGG, Joseph W Nicholson...... (813)223-5351 Juno Beach, FL 33408-2657 ROBLES, Michelle Marie Akerman, LLP Allen Dell, P.A. [email protected] 51 S.W. 1st Ave., Ste. 1114 420 S. Orange Ave., Ste. 1200 202 S. Rome Ave., Ste. 100 Miami, FL 33130-1623 Orlando, FL 32801-4904 Tampa, FL 33606-1854 [email protected] [email protected] [email protected]

76 RUIZ-GONZALEZ, Barbara Emelina...... (305)216-8802 SANCHEZ, Alexander Hector SAX, William L...... (305)591-1040 SCHNEIDER, Lisa Allison...... (772)288-1980 P.O. Box 833059 1900 N. Bayshore Dr., Apt. 811 Sax Willinger & Gold, P.A. Gunster Yoakley & Stewart, P.A. Miami, FL 33283-3059 Miami, FL 33132-3004 5801 N.W. 151 St., Ste. 307 800 S.E. Monterey Commons Blvd., Ste. [email protected] [email protected] Miami Lakes, FL 33014-2476 200 RUMBAK, Neil Ian...... (954)944-3929 SANCHEZ, Alonso Emilio...... (305)205-5989 [email protected] Stuart, FL 34996-3346 7000 W. Palmetto Park Rd., Ste. 210 5901 Washburn Ave. S. SCALETTA, Anthony J...... (407)649-4026 [email protected] Boca Raton, FL 33433-3430 Minneapolis, MN 55410-2848 Baker & Hostetler, LLP SCHNEIDER, Michael N...... (904)296-0100 [email protected] [email protected] P.O. Box 112 Michael Schneider RUSH, Fletcher Hamilton...... (941)639-1158 SANCHEZ-MEDINA, Roland, Jr...... (305)377-1000 Orlando, FL 32802-0112 5150 Belfort Rd. Bldg. 100

Farr Farr Emerich Hackett Car 201 Alhambra Cir., Ste. 1205 [email protected] Jacksonville, FL 32256-6044 ALPHABETICAL 99 Nesbit St. Coral Gables, FL 33134-5150 SCHABERT, Barbara Rosann...... (407)872-6011 [email protected] Punta Gorda, FL 33950-3636 [email protected] Quintairos, Prieto, Wood, & Boyer SCHREIER, Andrew M...... (561)620-9200 [email protected] SANCHEZ-SALAZAR, Barbara Lucia...... (904)598-3100 255 S. Orange Ave., Ste. 900 Kin Properties, Inc. RYALS, William D...... (352)505-0603 Buchanan Ingersoll & Rooney, P.C. Orlando, FL 32801-3454 185 N.W. Spanish River Blvd. 4821 N.W. 16th Pl. 50 N. Laura St., Ste. 2800 [email protected] Boca Raton, FL 33431-4227 Gainesville, FL 32605-3411 Jacksonville, FL 32202-3656 SCHADAE, Rosemarie N...... (305)358-6300 [email protected] [email protected] [email protected] 200 S. Biscayne Blvd., Ste. 4100 SCHROEDER, Matthew Ryan...... (813)258-1177 RYAN, Bradley R SANDERS, Douglas Jennings...... (561)691-1117 Miami, FL 33131-2362 Brett Hendee, P.A. 2501 Wisconsin Ave. N.W., Apt. 7 Douglas J. Sanders, P.A. [email protected] 1700 S. Macdill Ave., Ste. 200 Washington, DC 20007-4544 11109 Green Bayberry Dr. SCHAFER, Walter Louis, Jr...... (727)464-3233 Tampa, FL 33629-5244 [email protected] Palm Beach Gardens, FL 33418-1511 P.O. Box 1040 [email protected] RYAN, Kimberly A...... (561)881-1960 [email protected] Dunedin, FL 34697-1040 SCHWARTZ, Andrew Evan...... (954)463-2700 1200 U.S. Highway 1 Ste F SANDERS, John Allen...... (407)629-4405 SCHAUM, Mark Alan...... (561)750-7575 Akerman, LLP North Palm Beach, FL 33408-3535 641 Williams Dr. 1801 N. Military Trl., Ste. 203 350 E. Las Olas Blvd., Ste. 1600 [email protected] Winter Park, FL 32789-1458 Boca Raton, FL 33431-1810 Fort Lauderdale, FL 33301-4247 [email protected] [email protected] [email protected] S SANDERS, Russell Todd...... (240)482-1427 SCHEER, Mark Jeffrey...... (305)329-7388 SCHWARTZ, Derek Augustin...... (561)981-8089 4445 Willard Ave., Ste. 1010 999 Brickell Ave., Ste. 300 Derek A. Schwartz P.A. SABO, Norma Elizabeth Espinosa...... (305)539-2223 Chevy Chase, MD 20815-3694 Miami, FL 33131-3041 4755 Technology Way Ste 205 Banco Santander International [email protected] [email protected] Boca Raton, FL 33431-3338 1401 Brickell Ave., Fl. 15 SANDIFER, Courtney Byron...... (703)391-8770 SCHEER, Matthew Jordan...... (561)650-0543 [email protected] Miami, FL 33131-3504 12612 misty creek lane Gunster SCHWARTZ, Howard L...... (561)997-0000 [email protected] 12612 Misty Creek Ln. 777 S. Flagler Dr., Ste. 500 The Law Office of Howard L. Schwartz, SACHER, Charles Philip...... (305)448-3900 Fairfax, VA 22033-1729 West Palm Beach, FL 33401-6121 P.A. Sacher Martini & Sacher, P.A. [email protected] [email protected] 7781 N.W. Beacon Square Blvd., Ste. 102 2655 S. Le Jeune Rd., Ste. 1101 SANDS, Kenton Voges...... (386)258-1622 SCHEMBRI, Jenifer S...... (941)748-0100 Boca Raton, FL 33487-1313 Coral Gables, FL 33134-5802 Sands White Sands Blalock Walters, P.A. [email protected] [email protected] 760 White St. 802 11th St. W. SCHWARTZ, Michael Benjamin...... (813)223-7474 SACLARIDES, Christine Marie...... (954)491-1120 Daytona Beach, FL 32114-1738 Bradenton, FL 34205-7734 Trenam Law Greenspoon Marder, P.A. [email protected] [email protected] 101 E. Kennedy Blvd., Ste. 2700 200 E. Broward Blvd., Ste. 1800 SANDY, Sarah Redding...... (850)222-7500 SCHEPPS, Mitchell D...... (561)655-1980 Tampa, FL 33602-5150 Fort Lauderdale, FL 33301-1949 Hopping Green & Sams Gunster Yoakley & Stewart, P.A. [email protected] [email protected] P.O. Box 6526 777 S. Flagler Dr., Ste. 500E SCHWARTZ, Philip Barry...... (954)468-2455 SAENZ, Nuria...... (305)348-8351 Tallahassee, FL 32314-6526 West Palm Beach, FL 33401-6121 Akerman, LLP Florida International University [email protected] [email protected] 350 E. Las Olas Blvd., Ste. 1600 11200 S.W. 8th St. 520 SANSONE, Star Marie...... (352)376-8201 SCHER, William MacNeil...... (305)808-2399 Fort Lauderdale, FL 33301-4247 Miami, FL 33199-2516 3940 N.W. 16th Blvd., Ste. B 90 S.W. 3rd St. [email protected] [email protected] Gainesville, FL 32605-5811 90 S.W. 3rd St., Apt. 1507 SCHWARTZ, Robert Stephen...... (908)233-6800 SAFER, David Irwin...... (305)496-1753 [email protected] Miami, FL 33130-4021 Lindabury McCormick Estabrook & C 12195 S.W. 94th Ave. SANTIAGO, Victor...... (941)225-4279 [email protected] P.O. Box 2369 53 Cardinal Dr. Miami, FL 33176-5005 BB&T Wealth SCHERMER, Steven James...... (305)445-0707 Westfield, NJ 07091-2369 [email protected] 1800 2nd St., Ste. 101 Breier Seif Silverman & Schermer, P.A. [email protected] SALAMONE, Salvatore F...... (479)431-9529 Sarasota, FL 34236-5990 2800 Ponce de Leon Blvd., Ste. 1125 SCHWARZ, A Herbert...... (469)828-1113 10701 CASTLETON ST [email protected] Coral Gables, FL 33134-6919 EXPPG FORT SMITH, AR 72908-0739 SANTINO, Dana Marie...... (561)691-6045 [email protected] 1701 W. Northwest Hwy., Ste. 100 [email protected] Law Offices of Dana M. Santino SCHICK, David Lawrence...... (407)649-4084 Grapevine, TX 76051-8145 SALAS, Raul Javier...... (305)358-6300 7111 Fairway Dr., Ste. 302 Baker Hostetler, LLP [email protected] Shutts & Bowen, LLP Palm Beach Gardens, FL 33418-4206 200 S. Orange Ave., Ste. 2300 SCHWIMMER, Mark...... (305)670-8070 200 S. Biscayne Blvd., Ste. 4100 [email protected] Orlando, FL 32801-3455 9400 S. Dadeland Blvd., Ste. 600 Miami, FL 33131-2362 SANTOMAGGIO, Thomas Gabriel...... (813)341-2935 [email protected] Miami, FL 33156-2841 [email protected] Warren Averett SCHIMMEL, Joseph Barry...... (305)670-0201 [email protected] SALLEY, Stephen Gaines...... (321)279-4962 100 S. Ashley Dr., Ste. 1650 Cohen, Chase, Hoffman & Schimmel, P.A. SCOTT, Mark...... (305)857-6768 Banyan Family Business Advisors Tampa, FL 33602-5310 9400 S. Dadeland Blvd., Ste. 600 Kaufman Rossin 4767 New Broad St., Ste. 212 [email protected] Miami, FL 33156-2841 2265 Secoffee Ter. Orlando, FL 32814-6405 SAPORA, John Allen...... (904)940-4316 [email protected] Coconut Grove, FL 33133-3191 [email protected] The First Tee SCHINDER, Barry Scott...... (954)923-8100 [email protected] SALOMON, Jennifer Marie...... (404)817-4756 425 S. Legacy Trl. Barry S. Schinder PA SCOTT, Nathalie F. 55 Ivan Allen, Jr. Blvd. N.W., Ste. 1000 St. Augustine, FL 32092-3646 4000 Hollywood Blvd., Ste. 725 BSF Law Atlanta, GA 30308-3051 [email protected] Hollywood, FL 33021-6770 10 Rue de la Bourse [email protected] SASLAW, Gary Robert...... (305)682-0200 [email protected] 1204 Geneva Switzerland, ZZ - SALOMON, Peter Edwin...... (305)374-5600 20801 Biscayne Blvd., Ste. 304 SCHINDLER, Ozzie...... (305)579-0500 [email protected] Three Brickell City Centre Aventura, FL 33180-1422 Greenberg Traurig SCROGGIN, John Jeffrey...... (770)640-1101 98 S.E. 7th St. [email protected] 333 Ave. of the Americas Ste 44 The Brannon House Miami, FL 33131-3522 SATIN, Eric...... (305)665-3311 Miami, FL 33131-2176 647 Mimosa Blvd. [email protected] Town Center One Offices [email protected] Roswell, GA 30075-4405 SALTZ, Ryan Israel 8950 S.W. 74th Ct., Ste. 1901 SCHMIDT, James Austin...... (813)250-3700 [email protected] 6956 La Mesa Dr. W. Miami, FL 33156-3178 James A. Schmidt, P.A. SEAMAN, Jessie Sarah...... (706)809-1148 Jacksonville, FL 32217-2606 SAUEY, Jeffrey Lawrence...... (352)402-0300 777 S. Harbour Island Blvd., Ste. 215 5350 Julington Creek Rd. [email protected] 1721 S.E. 16th Ave., Ste. 101 Tampa, FL 33602-5965 Jacksonville, FL 32258-3469 SAMS, David Michael...... (352)682-8943 Ocala, FL 34471-4641 [email protected] [email protected] 2340 Olde Queen Ter. [email protected] SCHMIDT, Michael John...... (404)220-1505 SEDGWICK, Ellery Watkins...... (850)222-0720 Midlothian, VA 23113-9643 SAUSAMAN, D Kent...... (904)353-5616 2192 Monterey Dr. N.W. Messer Caparello, P.A. [email protected] 1515 Riverside Ave., Ste. A Atlanta, GA 30318-1725 P.O. Box 15579 SAMUELS, Paul Edward...... (612)671-1970 Jacksonville, FL 32204-4134 [email protected] Tallahassee, FL 32317-5579 Paul E. Samuels [email protected] SCHMIDT, Whitney Lawrence...... (813)541-9145 [email protected] 1150 HENNEPIN Ave., Apt. H1104 SAWYER, Edward E...... (305)588-2639 P.O. Box 1428 SEFTENBERG, Stephen Longfellow...... (561)689-7785 Minneapolis, MN 55403-1750 260 Crandon Blvd., Ste. 32 PMB 400 Tampa, FL 33601-1428 2765 White Wing Ln. [email protected] Key Biscayne, FL 33149-1626 [email protected] West Palm Beach, FL 33409-2033 [email protected] [email protected]

77 SEGALL, Michael Neal...... (561)994-4316 Jacksonville, FL 32202-3629 SILVER, Bernard F...... (305)856-3065 SLATER, Kenneth Z...... (617)697-6112 2101 N.W. Corporate Blvd., Ste. 316 [email protected] 1725 S. Bayshore Dr. C/O Tremont Partners Boca Raton, FL 33431-7319 SHERMAN, William Barry...... (954)468-7902 Miami, FL 33133-3305 222 Lakeview Ave., Ste. 1630 [email protected] Holland & Knight, LLP [email protected] West Palm Beach, FL 33401-6100 SEIF, Evan Drew...... (305)935-0507 515 E. Las Olas Blvd., Ste. 1200 SILVERMAN, Jonathan Corey...... (727)498-5207 [email protected] Breier, Seif, Silverman & Schermer, P.A. Fort Lauderdale, FL 33301-4249 Harper, Kynes, Geller, Greenleaf & SLAUGHTER, John E, Jr...... (727)443-3281 18851 N.E. 29th Ave., Ste. 405 [email protected] Frayman Richards Gilkey Fite Slaughter, et al Aventura, FL 33180-2824 SHEVIN, Adam R 1253 Park St., Ste. 200 1253 Park St. [email protected] P.O. Box 453803 Clearwater, FL 33756-5827 Clearwater, FL 33756-5827 SEITL, Wayne Franklin...... (941)954-5772 Miami, FL 33245-3803 [email protected] [email protected] . [email protected] SILVERMAN, Thomas Nelson...... (561)775-7500 SLOANE, Jeremy Stanton...... (407)622-6751 3665 Bee Ridge Rd., Ste. 300 SHIGO, Thomas Stephen, Jr...... (352)369-3476 c/o Thomas N. Silverman, P.A. 3670 Maguire Blvd., Ste. 250 Sarasota, FL 34233-1056 The Shigo Law Firm, P.A. 3801 PGA Blvd., Ste. 902 Orlando, FL 32803-3026 [email protected] 2801 S.W. College Rd., Ste. 1 Palm Beach Gardens, FL 33410-2757 [email protected] SEYMOUR, Courtney Nicole...... (954)765-3943 Ocala, FL 34474-4430 [email protected] SMEJDA, Lucius...... (305)358-9995 Wells Fargo Private Bank [email protected] SIMMONS, Charles Ade...... (813)318-5747 LEX International Law Firm, P.A. 350 E. Las Olas Blvd. SHINN, April Rose...... (941)592-7612 Greenberg Traurig PA 100 S.E. 2nd St., #2222B Ft Lauderdale, FL 33301-4211 April Rose Shinn 101 E. Kennedy Blvd., Ste. 1900 Miami, FL 33131-2100 [email protected] 5205 72nd Ter. E. Tampa, FL 33602-5148 [email protected] SHAFI, Zeeshan Quder...... (240)602-3000 ALPHABETICAL Ellenton, FL 34222-4075 [email protected] SMITH, Abrahm William...... (305)789-8972 3631 Point Hitch Rd. [email protected] SIMMONS, Sherwin Palmer...... (813)280-0224 Baker & McKenzie, LLP Glenwood, MD 21738-9600 SHIRLEY, Jonathan Wayne...... (407)629-8333 3615 E. Frontage Rd., Ste. A 1111 Brickell Ave., Ste. 1700 [email protected] Jonathan W. Shirley, P.A. Tampa, FL 33607-1739 Miami, FL 33131-3137 SHAMBURG, Stephen Craig...... (814)870-7716 171 Circle Dr. [email protected] [email protected] MacDonald Illig Jones & Britton, LLP Maitland, FL 32751-6422 SIMON, Gary P...... (305)670-6750 SMITH, Adam Joshua...... (352)273-0939 100 State St., Ste. 700 [email protected] Simon & Simon, P.A. 309 Village Dr. Erie, PA 16507-1459 SHIVERS, Olin George...... (813)225-4185 9500 S. Dadeland Blvd., Ste. 708 Gainesville, FL 32611-1945 [email protected] Foley & Lardner, LLP Miami, FL 33156-2849 [email protected] SHAPACK, Richard A...... (248)644-2800 100 N. Tampa St., Ste. 2700 [email protected] SMITH, Angie Lee...... (888)741-0272 4190 Telegraph Rd., Ste. 3000 Tampa, FL 33602-5810 SIMS, Thomas D...... (404)800-5980 1548 The Greens Way Ste 4 Bloomfield Hills, MI 48302-2082 [email protected] Johnson, Pope, Bokor, Ruppel & Burns, Jacksonville Beach, FL 32250-2468 [email protected] SHORO, John Francis...... (508)926-3433 LLP [email protected] SHAPIRO, Steven Daniel...... (813)253-2020 Bowditch & Dewey 333 3rd Ave. N., Ste. 200 SMITH, Daniel B...... (239)213-0066 Attn: Steven Shapiro P.O. Box 15156 St. Petersburg, FL 33701-3833 Advocate Consulting Legal Group 601 Bayshore Blvd., Ste. 700 Worcester, MA 01615-0156 [email protected] 3530 Kraft Rd., Ste. 203 Tampa, FL 33606-2756 [email protected] SINDLEDECKER, Sarah B...... (305)374-3886 Naples, FL 34105-5020 [email protected] SHORT, Frederick R, Jr...... (904)853-6268 The Cantor Group [email protected] SHARE, Leslie Allen The Law Firm of Short & Setzer 2601 S. Bayshore Dr., Ste. 1800 SMITH, Katherine Lyia...... (941)952-0550 Town Center One Offices 625 Atlantic Blvd. Miami, FL 33133-5454 Kate Smith Law Group 8950 S.W. 74th Ct., Ste. 1901 Atlantic Beach, FL 32233-4025 [email protected] 2639 Fruitville Rd., Ste. 103 Miami, FL 33156-3178 [email protected] SINGER, Bernard A...... (954)985-8600 Sarasota, FL 34237-5219 [email protected] SHULMAN, David A...... (954)990-0896 3107 Stirling Rd., Ste. 104 [email protected] SHARP, William Morris...... (813)286-4199 Ginsberg Shulman, PL Fort Lauderdale, FL 33312-8500 SMITH, Melissa R...... (305)448-3900 Sharp Partners P.A. 401 E. Las Olas Blvd., Ste. 1400 [email protected] Sacher, Martini & Sacher, PA 4890 W. Kennedy Blvd., Ste. 900 Fort Lauderdale, FL 33301-2218 SINGER, Michael S...... (561)626-2101 2655 S. Le Jeune Rd., Ste. 1101 Tampa, FL 33609-1850 [email protected] Comiter, Singer, Baseman & Braun, LLP Coral Gables, FL 33134-5802 [email protected] SIANA, Philip John...... (973)889-4149 3801 PGA Blvd., Ste. 604 [email protected] SHARPE, Jennifer Diane...... (954)334-2250 Porzio Bromberg & Newman Palm Beach Gardens, FL 33410-2756 SMITH, Michael Jon...... (941)748-2216 Hackleman, Olive & Judd, P.A. P.O. Box 1997 100 Southgate Pkwy. [email protected] Najmy Thompson, P.L. 2426 E. las olas Blvd. Morristown, NJ 07962-1997 SINGH, Sonia Rosetta...... (352)217-4687 1401 8th Ave. W. Fort Lauderdale, FL 33301-1573 [email protected] 11420 N.W. 10th Ln. Bradenton, FL 34205-6711 [email protected] SICILIANO, Thomas V...... (561)368-6500 Gainesville, FL 32606-0431 [email protected] SHASTRI, Ram Nathan...... (305)725-8604 980 N. Federal Hwy., Ste. 440 [email protected] SMITH, Patrick Lee...... (352)241-8760 3147 N.E. 211th St. Boca Raton, FL 33432-2701 SINIAWSKI, Adrianna...... (520)991-1953 Patrick Smith Miami, FL 33180-3900 [email protected] 15600 S.W. 3rd Ln. 179 N. Highway 27 Unit F [email protected] SIEGEL, Ronald L...... (561)241-3113 Ocala, FL 34481-1008 Clermont, FL 34711-2432 SHAVER, Douglas Huston...... (904)398-3911 Brinkley Morgan [email protected] [email protected] Roger Towers, P.A. 2255 Glades Rd., Ste. 340W SIRMANS, L Paul...... (850)650-0010 SMITH, Shane M...... (321)724-1919 1301 Riverplace Blvd., Ste. 1500 Boca Raton, FL 33431-7379 2050 W. County Highway 30A Ste M1-109 Shane M. Smith, P.A. Jacksonville, FL 32207-1811 [email protected] Santa Rosa Beach, FL 32459-0187 4800 Dairy Rd., Ste. 104 [email protected] SIEGEL, William Robert...... (305)579-0820 [email protected] Melbourne, FL 32904-8496 SHEEHY, Frances D McCoid...... (954)818-0623 Greenberg Traurig SIROIS, Donna Christine...... (201)400-3448 [email protected] Law Office of Frances Sheehy 333 Ave. of the Americas Ste 44 59 Wayne St., Apt. 4 SMITH, William Grant...... (561)650-0461 6401 Mallards Ln. Miami, FL 33131-2176 Jersey City, NJ 07302-5503 Jones, Foster, Johnson & Stubbs, P.A. Coconut Creek, FL 33073-4507 [email protected] SKEEN, Richard Lewis...... (954)300-1529 505 S. Flagler Dr., Ste. 1100 [email protected] SIFRIT, Brett Hunter...... (941)639-1158 2450 Hollywood Blvd., Ste. 105 West Palm Beach, FL 33401-5950 SHEITELMAN, Michael Scott...... (305)374-5700 Farr Law Firm Hollywood, FL 33020-6616 [email protected] Crescent Heights 99 Nesbit St. [email protected] SMITH, Yoshimi O...... (561)994-4316 2200 Biscayne Blvd. Punta Gorda, FL 33950-3636 SKELTON, Jon P...... (813)676-7211 Beller Smith, P.L. Miami, FL 33137-5016 [email protected] Shumaker, Loop & Kendrick, LLP 2101 N.W. Corporate Blvd., Ste. 316 [email protected] SILBERSTEIN, David Mark...... (941)953-4400 101 E. Kennedy Blvd., Ste. 2800 Boca Raton, FL 33431-7319 SHENKAN, Virginia Ohringer...... (724)652-8000 P.O. Box 2342 Tampa, FL 33602-5150 [email protected] Virginia Shenkan Law Center, P.C. Sarasota, FL 34230-2342 [email protected] SMULEVICH, Jonathan...... (305)371-5585 2712 Carlisle St. [email protected] SKRANDE, Gutman...... (305)960-2233 Alfred I. DuPont Building New Castle, PA 16105-1738 SILVA, Albert P...... (813)229-2300 Duane Morris 169 E. Flagler St., Ste. 700 [email protected] Foley & Lardner, LLP 200 S. Biscayne Blvd., Ste. 3400 Miami, FL 33131-1203 SHEPPARD, Alan Campbell, Jr...... (407)420-1000 P.O. Box 3391 Miami, FL 33131-5323 [email protected] Greenberg Traurig, P.A. Tampa, FL 33601-3391 [email protected] SNIDER, Mark D...... (561)445-0157 450 S. Orange Ave., Ste. 650 [email protected] SKRANDEL, John Joseph Robert...... (561)863-1605 Baylor Law School Orlando, FL 32801-3311 SILVA, Miguel Angelo...... (305)423-8530 Jerome F. Skrandel, PL 1114 S. University Parks Dr. [email protected] DLA Piper, LLP (us) 300 Prosperity Farms Rd., Ste. D Waco, TX 76706-1705 SHERIFF, Stephen Harrison...... (215)234-4827 200 S. Biscayne Blvd., Ste. 2500 North Palm Beach, FL 33408-5212 [email protected] 2824 Hill Rd. Miami, FL 33131-5340 [email protected] SNYDER, Brett Thomas...... (850)435-8300 Green Lane, PA 18054-9558 [email protected] SLACK, Cynthia Cobourn...... (352)622-1027 Saltmarsh Cleaveland & Gund PA [email protected] SILVEIRA, Leonardo...... (202)377-9734 P.O. Box 1027 900 N. 12th Ave. SHERLINSKI, Brandon E...... (904)598-6102 3835 9th St. North Ocala, FL 34478-1027 Pensacola, FL 32501-3305 Smith Gambrell & Russell, LLP 3835 9th St. N., Apt. 209E [email protected] [email protected] 50 N. Laura St., Ste. 2600 Arlington, VA 22203-5803 [email protected]

78 SNYDER, Scott Michael...... (305)981-8889 P.O. Box 13545 210 E. Forsyth St. SYKES, Michael Aaron...... (239)262-2040 12550 Biscayne Blvd., Ste. 805 Tallahassee, FL 32317-3545 Jacksonville, FL 32202-3320 Farmer & Associates PLLC Miami, FL 33181-2545 [email protected] [email protected] 999 Vanderbilt Beach Rd., Ste. 501 [email protected] STACKHOUSE, Harry B...... (850)434-9200 STEVENSON, Charles Mark...... (813)227-8116 Naples, FL 34108-3509 SOLOMON, Greta Emily...... (203)337-4114 125 W. Romana St., Ste. 800 Shutts & Bowen, LLP [email protected] Cohen and Wolf P.O. Box 13010 4301 W. Boy Scout Blvd., Ste. 300 P.O. Box 1821 Pensacola, FL 32591-3010 Tampa, FL 33607-5716 T Bridgeport, CT 06601-1821 [email protected] [email protected] TABRAUE, Stacey Lynn...... (786)942-5546 [email protected] STACKHOUSE, Kent P...... (202)835-6130 STITZ, Jared Hartley...... (305)704-6711

SOMMERER, Diane K...... (954)752-3772 Baker & McKenzie, LLP Alvarez & Marsal Taxand, LLC 1450 Brickell Ave., Fl. 31 ALPHABETICAL 7401 Wiles Rd., Ste. 335 815 Connecticut Ave. N.W. 600 Brickell Ave., Ste. 2950 Miami, FL 33131-3460 Coral Springs, FL 33067-2036 Washington, DC 20006-4004 Miami, FL 33131-3089 [email protected] [email protected] [email protected] [email protected] TAMAYO, Alfredo Raul...... (305)665-3311 SOMOZA, Carlos Antonio...... (305)857-6849 STANKEE, Glen Allen...... (954)759-8972 STOCKTON, Richard L...... (904)353-2000 Town Center One Offices 8724 S.W. 72nd St., #313 Akerman, LLP Holland & Knight, LLP 8950 S.W. 74th Ct., Ste. 1901 Miami, FL 33173-3512 350 E. Las Olas Blvd., Ste. 1600 50 N. Laura St., Ste. 3900 Miami, FL 33156-3178 [email protected] Fort Lauderdale, FL 33301-4247 Jacksonville, FL 32202-3622 [email protected] SOPKO, James...... (772)288-0048 [email protected] [email protected] TANNENBAUM, Michael David...... (561)471-1406 Kramer Sopko & Levenstein, P.A. STANLEY, Norma...... (407)418-6467 STOKES, John Cornelius...... (850)826-1090 2161 Palm Beach Lakes Blvd., Ste. 304 2300 S.E. Monterey Rd., Ste. 100 P.O. Box 2809 4736 W. Anita Blvd. West Palm Beach, FL 33409-6612 Stuart, FL 34996-3343 Orlando, FL 32802-2809 Tampa, FL 33611-1118 [email protected] [email protected] [email protected] [email protected] TANZLER, Hans Gerhardt III...... (904)388-4938 SOROTA, Joseph J, Jr...... (727)785-9994 STANSBURY, John Lawrence...... (305)789-4621 STOKES, Paul M...... (305)379-4008 3965 Ortega Blvd. 29750 U.S. Highway 19 N., Ste. 200 200 Biscayne Blvd., Fl. 15 Stokes McMillan Antunez, P.A. Jacksonville, FL 32210-4417 Clearwater, FL 33761-1510 Miami, FL 33132-2219 9130 S. Dadeland Blvd., Ste. 1901 [email protected] [email protected] [email protected] Miami, FL 33156-7858 TANZLER, Hans Gerhardt IV...... (904)388-4938 SOSS, Marc Jeremy...... (941)928-0310 STANTON, Paul Robert...... (305)444-4418 [email protected] 3606 S.W. 21st Dr. 11010 Hyacinth Pl. c/o Lane Reese Summers STONE, Andrea...... (305)771-1277 Gainesville, FL 32608-3335 Lakewood Ranch, FL 34202-4158 2600 S. Douglas Rd., Ste. 304 P.O. Box 370171 [email protected] [email protected] Coral Gables, FL 33134-6125 Miami, FL 33137-0171 TARKOE, Clinton Mark...... (954)772-7189 SOTO, Michelle L [email protected] [email protected] 4840 N.E. 28th Ave. 6413 Cavalier Dr. STARK, R Keith...... (248)641-9955 STONE, Bruce Michael...... (305)446-2800 Fort Lauderdale, FL 33308-4825 Alexandria, VA 22307-1302 Stark Reagan Goldman Felcoski & Stone P.A. [email protected] [email protected] P.O. Box 7037 95 Merrick Way Ste 440 TATE, Mark Thomas, Jr...... (813)254-6677 SOUTO, Ricardo J...... (305)358-6300 Troy, MI 48007-7037 Coral Gables, FL 33134-5310 Mark T. Tate, P.A. Shutts & Bowen, LLP [email protected] [email protected] 212 S. Magnolia Ave. 200 S. Biscayne Blvd., Ste. 4100 START, Lisa...... (303)999-7146 STONEBURNER, Charles G Rose...... (904)930-4083 Tampa, FL 33606-2236 Miami, FL 33131-2362 P.O. Box 402 Stoneburner Berry Purcell & Campbell, [email protected] [email protected] Dillon, CO 80435-0402 P.A. TAYLOR, Jeorge Eric...... (813)223-7474 SPARKS, Brian Curtis...... (813)221-3900 [email protected] 200 W. Forsyth St., Ste. 1610 Trenam Kemker, P.A. Hill Ward Henderson STASHIS, Alfred Joseph, Jr...... (239)263-5885 Jacksonville, FL 32202-4317 101 E. Kennedy Blvd., Ste. 2700 101 E. Kennedy Blvd., Ste. 3700 Dunwody White & Landon, P.A. [email protected] Tampa, FL 33602-5150 Tampa, FL 33602-5195 4001 Tamiami Trl. N., Ste. 200 STRASKE, Stephen Bernard II...... (813)251-2765 [email protected] [email protected] Naples, FL 34103-3591 Ferman Automotive Management Services TAYLOR, T Kevin...... (407)872-3888 SPARKS, Timothy Patrick [email protected] 1306 W. Kennedy Blvd. Vaughn Wealth Management, LLC 1519 Willow Bend Way Apt B STAVICH, Steven P...... (239)898-0268 Tampa, FL 33606-1849 1407 E. Robinson St. Tallahassee, FL 32301-9116 3574 Clementine Ct. [email protected] Orlando, FL 32801-2119 [email protected] Marietta, GA 30066-4591 SULLIVAN, Charles William, Jr...... (617)742-2150 [email protected] SPECHT, Lisa Ann...... (407)843-8880 [email protected] Sullivan, Sorgi and Dimmock, LLP TEBLUM, Gary Ira...... (813)223-7474 GrayRobinson, P.A. STEEL, Aerigh Dane...... (904)200-6661 6 Beacon St., Ste. 1010 Trenam Kemker P.O. Box 3068 3986 Everett Ave. Boston, MA 02108-3817 P.O. Box 1102 Orlando, FL 32802-3068 Middleburg, FL 32068-5016 [email protected] Tampa, FL 33601-1102 [email protected] [email protected] SULLIVAN, John Eugene...... (813)681-3480 [email protected] SPEHAR, Henri Matija...... (678)400-3044 STEIN, Bernard Dane...... (305)381-9191 P.O. Box 2638 TEICHMAN, Harry P...... (813)225-1100 The Spehar Firm P.L. 200 S. Biscayne Blvd., Ste. 3200 Brandon, FL 33509-2638 Teichman Law Firm 2180 Satellite Blvd., Ste. 400 Miami, FL 33131-5323 [email protected] P.O. Box 3197 Duluth, GA 30097-4927 [email protected] SULLIVAN, William Francis, Jr...... (954)468-2464 Tampa, FL 33601-3197 [email protected] STEIN, Lawrence Jay...... (954)721-5588 Akerman, LLP [email protected] SPENCER, Mary Anne McClure...... (941)755-2674 9620 N.W. 82nd St. 350 E. Las Olas Blvd., Ste. 1600 TEJIDOR, Andres Enrique...... (305)666-1040 Schofield & Spencer, P.A. Tamarac, FL 33321-1317 Fort Lauderdale, FL 33301-4247 Guttenmacher, Bohatch & Penaranda, P.A. 1429 60th Ave. W., Ste. 300 [email protected] [email protected] 7301 S.W. 57th Ct., Ste. 560 Bradenton, FL 34207-4612 STEINBERG, Robert Sorrell...... (305)253-2557 SUMMERS-POWELL, Alan...... (727)669-9225 South Miami, FL 33143-5334 [email protected] 15715 S. Dixie Hwy., Ste. 226 35246 U.S. Highway 19 N., #282 [email protected] SPENCER, Thomas Kevin...... (202)756-8203 Palmetto Bay, FL 33157-1877 Palm Harbor, FL 34684-1931 TELL, Meah Rothman...... (954)733-5000 McDermott Will & Emery, LLP [email protected] [email protected] P.O. Box 25490 500 N. Capitol St. N.W. STERMER, Robert Allen...... (352)861-0447 SUNDIN, Glenn Thomas...... (321)455-1511 Tamarac, FL 33320-5490 Washington, DC 20001-1531 7480 S.W. Highway 200 335 S. Plumosa St., Ste. A [email protected] [email protected] Ocala, FL 34476-9208 Merritt Island, FL 32952-3567 TERR, Amanda L...... (305)789-8996 SPIEGEL, Lawrence Jay...... (305)854-6000 [email protected] [email protected] 1111 Brickell Ave., Ste. 1700 Spiegel & Utrera, P.A. STERNBERG, Bernard...... (954)741-6200 SUTTON, James H, Jr...... (813)775-2131 Miami, FL 33131-3137 1840 Coral Way, Fl. 4 9893 N. Grand Duke Cir. 8875 Hidden River Pkwy., Ste. 230 [email protected] Miami, FL 33145-2748 Fort Lauderdale, FL 33321-6312 Tampa, FL 33637-2087 TERRELL, Mark W...... (407)649-5066 SPOOR, James Russell...... (727)822-4355 [email protected] [email protected] Wells Fargo Private Bank Spoor Law, P.A. STERNS, Randy Kent...... (813)224-9255 SWAUN, John Wesley...... (305)722-4372 800 N. Magnolia Ave., Ste. 901 111 2nd Ave. N.E., Ste. 1600 P.O. Box 3913 P.O. Box 1625 Orlando, FL 32803-3252 St. Petersburg, FL 33701-3480 Tampa, FL 33601-3913 Jensen Beach, FL 34958-1625 [email protected] [email protected] [email protected] [email protected] TERRY, David Emory...... (407)843-1956 SPOTTSWOOD, William Blackburn, Jr...... (305)294-9556 STESKAL, Chad L...... (484)629-0543 SWINDLE, Amanda L...... (850)297-2011 Terry & Frazier, P.A. Spottswood, Spottswood & Spottswood 2875 PGA Blvd., Ste. 100 Florida Municipal Power Agency 125 E. Jefferson St. 500 Fleming St. Palm Beach Gardens, FL 33410-2903 P.O. Box 3209 Orlando, FL 32801-1803 Key West, FL 33040-6882 [email protected] Tallahassee, FL 32315-3209 [email protected] [email protected] STETSON, William A...... (561)427-6644 [email protected] TERRY, T Rankin, Jr...... (239)332-4533 SQUIRES, Jonathan Campbell...... (407)843-8880 DeGeorge Management Company SWINDLE, William Roland...... (813)221-7430 2121 McGregor Blvd. 301 E. Pine St., Ste. 1400 3535 Military Trl., Ste. 103 Shumaker, Loop & Kendrick, LLP Fort Myers, FL 33901-3439 Orlando, FL 32801-2741 Jupiter, FL 33458-5009 101 E. Kennedy Blvd., Ste. 2800 [email protected] [email protected] [email protected] Tampa, FL 33602-5150 TESCHER, Donald Robert...... (561)997-7008 ST JOHN, Susan L...... (850)201-7250 STEVENS, James Patrick...... (904)398-2001 [email protected] Tescher & Associates, P.A. Susan L. St. John Law Offices of James P. Stevens PA 925 S. Federal Hwy., Ste. 500

79 Boca Raton, FL 33432-6145 Wimauma, FL 33598-7519 TUBIO, Joseph A...... (305)579-9464 VALERA, Janessa Nicole...... (305)444-8288 [email protected] [email protected] 12740 S.W. 34th Pl. 999 PONCE DE LEON BLVD STE 1045 TEST, Sandra Lee...... (305)255-3924 TOLLEY, Benton Caruthers III...... (212)309-1180 Davie, FL 33330-1250 CORAL GABLES, FL 33134-3047 John H. Test, P.A. 2621 Natoma St. [email protected] [email protected] 12150 S.W. 128th Ct., Ste. 122 Miami, FL 33133-2425 TUCKER, S Gail...... (813)233-2160 VAN EEPOEL, August Michael...... (813)223-7333 Miami, FL 33186-4672 TOLLIVER, Sara Anne...... (813)763-6633 S. Gail Tucker Akerman, LLP [email protected] 64 Holiday Way 400 N. Ashley Dr., Ste. 2800 401 E. Jackson St., Ste. 1700 TEVEL, Sean...... (305)789-8965 Cadiz, KY 42211-7831 Tampa, FL 33602-4327 Tampa, FL 33602-5250 1111 Brickell Ave., Ste. 1700 [email protected] [email protected] [email protected] Miami, FL 33131-3137 TOMAS, Ayuban Antonio...... (305)648-1040 TUFTS, Thomas Scott...... (407)647-8886 VAN PELT, Kit E...... (727)449-9800 [email protected] 255 Aragon Ave., Fl. 2 Tufts Law Firm PLLC Linda Suzzanne Griffin, P.A. THAKKAR, Yash Kirit...... (703)327-8780 Coral Gables, FL 33134-5059 251 Maitland Ave., Ste. 208 1455 Court St. 42213 St. Huberts Pl. [email protected] Altamonte Springs, FL 32701-4911 Clearwater, FL 33756-6161 Chantilly, VA 20152-4117 TORRES, Ana Cristina...... (305)903-5169 [email protected] [email protected] THAKRAR, Rikesh...... (407)649-5375 P.O. Box 560002 TURKO, Matthew...... (561)627-8100 VANDERHOEF, Chad M...... (813)286-4199 800 N. Magnolia Ave., Ste. 900 Orlando, FL 32856-0002 Haile Shaw Pfaffenberger 4890 W. Kennedy Blvd., Ste. 900 Orlando, FL 32803-3264 [email protected] 660 U.S. Highway 1, Fl. 3 Tampa, FL 33609-1850 [email protected] TOUPS, Bishop Leonard North Palm Beach, FL 33408-4628 [email protected] THALER, Manley H...... (561)659-1183 6200 4th Ave. N. [email protected] VANDORMAEL, Michael Claude...... (305)501-4680 TURNER, Arik G...... (239)682-2779 ALPHABETICAL Thaler & Thaler St. Petersburg, FL 33710-7829 Barbosa Legal 700 N. Olive Ave. [email protected] 3217 County Route 6 407 Lincoln Rd. PH-NE West Palm Beach, FL 33401-4004 TOUSEY, Clay Burford, Jr...... (904)285-2601 Hammond, NY 13646-4131 Miami Beach, FL 33139-3020 [email protected] 818 A1A N., Ste. 104 [email protected] [email protected] THIERMAN, Abigail Emma...... (561)391-3774 Ponte Vedra Beach, FL 32082-8210 TWIETMEYER, Don Henry...... (585)454-2181 VARELA, Steven Emmanuel...... (305)479-5676 Abigail Thierman [email protected] Trevett Cristo Salzer & Andolina P.C. 605 Lincoln Rd., Ste. 400 4748 S. Ocean Blvd., Apt. 5A TOVKACH, Walter Martin...... (352)371-4656 2 State St., Ste. 1000 Miami Beach, FL 33139-2902 Highland Beach, FL 33487-5302 P.O. Box 358731 Rochester, NY 14614-1352 [email protected] [email protected] Gainesville, FL 32635-8731 [email protected] VARGO, Nicholas B...... (407)581-4800 THOMAS, James...... (989)793-2300 [email protected] TYLER, Thomas Charles, Jr...... (941)488-4422 Gateway Center 5191 Hampton Pl. TOWNSEND, Dennis Carl II...... (404)290-7404 735 E. Venice Ave., Ste. 200 1000 Legion Pl., Ste. 1700 Saginaw, MI 48604-9576 Deloitte Tax, LLP Venice, FL 34285-7053 Orlando, FL 32801-1028 [email protected] 191 Peachtree St. N.E., #2000 [email protected] [email protected] THOMAS, Kimberly Shea...... (225)408-4749 Atlanta, GA 30303-1769 TYNAN, John P...... (941)925-3030 VASALLO, Christopher Douglass...... (305)233-9066 Postletwaite & Netterville [email protected] 5589 Kosteli Pl. 12394 S.W. 82nd Ave. 8550 United Plaza Blvd., Ste. 1001 TOWNSEND, William Dewitt...... (850)270-5517 Sarasota, FL 34238-6201 Pinecrest, FL 33156-5255 Baton Rouge, LA 70809-2256 Dean Mead & Dunbar [email protected] [email protected] [email protected] 215 S. Monroe St., Ste. 815 VEGA, Leticia...... (305)789-9277 THOMAS, Mary Zewalk...... (813)229-0160 Tallahassee, FL 32301-1858 U Fowler White Burnett PA 201 East Kennedy Blvd. [email protected] 1395 Brickell Ave., Fl. 14 201 E. Kennedy Blvd., Ste. 775 TRAUM, Judith Rood...... (305)665-0507 UDELL, Barton S...... (305)375-0991 Miami, FL 33131-3371 Tampa, FL 33602-5882 55 S. Prospect Dr. Barton S. Udell, Esq. [email protected] [email protected] Miami, FL 33133-7003 801 N. Venetian Dr., Apt. 702 VENDITTELLI, Louis Victor...... (321)249-8105 THOMAS, Michael P [email protected] Miami Beach, FL 33139-1068 500 International Pkwy. Macdonald Illig Jones & Britton, LLP TRAUM, Sydney S...... (305)672-5007 [email protected] Lake Mary, FL 32746-5500 100 State St., Ste. 700 Sydney S. Traum, P.A ULLMAN, Samuel Charles...... (305)350-7300 [email protected] Erie, PA 16507-1459 55 S. Prospect Dr. Bilzin Sumberg Baena Price & Axelrod, VENTRESCA, Kenneth Michael...... (724)940-5903 [email protected] Coral Gables, FL 33133-7003 LLP Ventresca and Ventresca, LLP THOMAS, Randall Shaw...... (352)438-7094 [email protected] 1450 Brickell Ave., Ste. 2300 5500 Brooktree Rd., Ste. 101 Randall Thomas TRAUMAN, Brian Paul...... (212)954-5871 Miami, FL 33131-3456 Wexford, PA 15090-9260 720 13th St. S.E. KPMG, LLP [email protected] [email protected] Washington, DC 20003-2922 345 Park Ave. ULLMAN, Stephen Thomas...... (239)332-3719 VIALPANDO, Bradley Isaac...... (561)629-3408 [email protected] New York, NY 10154-0004 2069 1st St., Ste. 306 Abbot Downing THOMAS, Vanessa...... (352)732-3915 [email protected] Fort Myers, FL 33901-3052 255 S. County Rd., Ste. 200 Forman Hanratty Thomas & Montgomery TRAVERS, John Edward...... (973)535-1900 [email protected] Palm Beach, FL 33480-4255 723 E. Fort King St. 325 Columbia Turnpike, Ste 110 UNGER, Todd Scott...... (877)544-4743 [email protected] Ocala, FL 34471-2233 P.O. Box 992 1155 Route 73 Ste 8 VIGNEC, Kirsten Leigh...... (813)222-8731 [email protected] Florham Park, NJ 07932-0992 Mount Laurel, NJ 08054-2352 Hill Ward Henderson THOMPSON, Brian E...... (561)272-1225 [email protected] TODD.UNGER@IRSPROBLEMSOLVE. P.O. Box 2231 1201 George Bush Blvd. TRESCOTT, Robert Lyman...... (305)446-3117 COM Tampa, FL 33601-2231 Delray Beach, FL 33483-7284 Robert L. Tresscott UPDIKE, Lawrence Conner...... (863)696-1487 [email protected] [email protected] 2605 Ponce De Leon Blvd. Alcoma Caretaking, LLC VILARCHAO, Veronica...... (305)482-8413 THOMPSON, William Philip...... (850)488-8514 Coral Gables, FL 33134-6002 P.O. Box 231 Foley & Lardner, LLP 1801 Hermitage Blvd., Ste. 210 [email protected] Lake Wales, FL 33859-0231 2 S. Biscayne Blvd., Ste. 1900 Tallahassee, FL 32308-7707 TROIANO, Jeffrey Todd...... (941)329-6638 [email protected] Miami, FL 33131-1832 [email protected] Williams Parker URRECHAGA, Sylvia Maria...... (305)448-9820 [email protected] THURLOW, Thomas Henry III...... (772)287-0980 200 S. Orange Ave. Sylvia M. Urrechaga, P.L. VISCONTI, Jennifer L. Thurlow & Thurlow, P.A. Sarasota, FL 34236-6802 3211 Ponce De Leon Blvd., Ste. 200 520 West Ave., Apt. 2104 P.O. Box 106 [email protected] Coral Gables, FL 33134-7274 Miami Beach, FL 33139-6796 Stuart, FL 34995-0106 TROLENBERG, Natalie Anne...... (703)774-5255 [email protected] [email protected] [email protected] Natalie A. Trolenberg Consulting, VLASAK SNELL, Mary...... (239)336-6255 TIERNAN, Peter B...... (954)975-7152 P.O. Box 282 V Pavese Law Firm P.O. Box 1507 6361 N.W. 16th St. Shacklefords, VA 23156-0282 VALBH, Sandip Ishwar...... (407)578-1334 Fort Myers, FL 33902-1507 Margate, FL 33063-2601 [email protected] Bogin Munns & Munns, PA [email protected] [email protected] TRUDEAU, Robert H...... (904)355-0355 2601 Technology Dr. VOGEL, Gary Robert...... (202)327-6392 TOBACK, David Stuart...... (813)231-6036 1548 Lancaster Ter. Orlando, FL 32804-8003 Ernst & Young David Toback Esq. Jacksonville, FL 32204-4129 [email protected] 3218 N. George Mason Dr. 4511 N. Himes Ave., Ste. 200 [email protected] VALDES, Daniel Rene Jose...... (305)415-1774 Arlington, VA 22207-1837 Tampa, FL 33614-7085 TRULLENQUE, Anthony L...... (305)868-3363 Ernst & Young, LLP [email protected] [email protected] Law Office of Anthony L. Trullenque 201 S. Biscayne Blvd., Ste. 3000 VOGEL, Mark Robert...... (954)332-2465 TOBER, Mark Joseph...... (904)665-1949 P.O. Box 415033 Miami, FL 33131-4330 3389 Sheridan St., #424 400 W. Bay St., Ste. 240 Miami Beach, FL 33141-5033 [email protected] Hollywood, FL 33021-3606 Jacksonville, FL 32202-4410 [email protected] VALDES, Miguel A...... (312)560-3187 [email protected] [email protected] TRUMBULL, Eric J...... (604)640-3108 17626 Harper Rd. VOGEL, Michele...... (561)515-6995 TOFIGH, Sepedeh Four Bentall Centre Tinley Park, IL 60487-2137 Wilmington Trust, N.A. 133 N.E. 2nd Ave., Apt. 2913 2800- 1055 Dunsmuir St. [email protected] 240 Royal Palm Way Miami, FL 33132-2919 Vancouver BC V7X 1P4, ZZ - VALENZA, Vincent Louis...... (518)447-3200 Palm Beach, FL 33480-4304 TOLLE, Dirk Vanmeter...... (813)634-4172 [email protected] 677 Broadway [email protected] 2914 Ponderosa Trl. Albany, NY 12207-2998 [email protected]

80 VOGELBACHER, Pierre M...... (407)245-3242 Saint Augustine, FL 32085-3007 WASUNG, Pieter WEINSTEIN, Alice Walker...... (305)898-7536 420 S. Orange Ave., Ste. 300 [email protected] 80 S.W. 8th St., Ste. 2000 Law Office Alice Weinstein Orlando, FL 32801-3398 WALSER, Rebecca A...... (888)807-4683 Miami, FL 33130-3038 7305 Bay Club Ct. [email protected] The Law Offices of R. Walser [email protected] Tampa, FL 33607-5957 VOGELSANG, Stephen George...... (561)650-0626 777 S. Harbour Island Blvd., Ste. 350 WATERS, Edward Andrew...... (407)428-5122 [email protected] Gunster Yoakley & Stewart, P.A. Tampa, FL 33602-5879 Dean Mead WEINSTEIN, Andrew H...... (305)789-7755 777 S. Flagler Dr., Ste. 500 EAST [email protected] 420 S. Orange Ave., Ste. 700 Holland & Knight, LLP West Palm Beach, FL 33401-6121 WALSH, Brian Michael...... (407)259-2426 Orlando, FL 32801-4911 701 Brickell Ave., Ste. 3300 [email protected] P.O. Box 2271 [email protected] Miami, FL 33131-2847 [email protected] VON MATTHIESSEN, Kathryn...... (305)374-3886 Orlando, FL 32802-2271 WATKIN, Nancy K...... (305)714-4354 ALPHABETICAL The Cantor Group [email protected] Berger Singerman, LLP WEINSTEIN, Jeffrey Carl...... (561)862-0955 2601 S. Bayshore Dr., Ste. 1800 WALSH, Gerald V...... (954)755-9310 1450 Brickell Ave., Ste. 1900 Mittenthal Weinstein, LLP Miami, FL 33133-5454 Gerald V. Walsh, P.A. Miami, FL 33131-3453 3100 S. Federal Hwy., Ste. B kathryn.vonmatthiessen@cantorgrouplaw. 9500 N.W. 37th Ct. [email protected] Delray Beach, FL 33483-3321 com Coral Springs, FL 33065-1603 WATKINS, Tracy Lynn...... (202)344-5028 [email protected] VREELAND, John Keith...... (863)284-2221 [email protected] 1433 T. St. N.W., Apt. 108 WEISBERG, Alan L...... (305)374-5544 Gray Robinson, P.A. WALSH, John K, Jr...... (201)487-7500 Washington, DC 20009-3934 Weisberg Kainen Mark, PL P.O. Box 3 Walsh & Walsh [email protected] 1401 Brickell Ave., Ste. 800 Lakeland, FL 33802-0003 55 State St. WATSON, Roberta Casper...... (813)603-2960 Miami, FL 33131-3505 [email protected] Hackensack, NJ 07601-5426 Wagner Law Group [email protected] [email protected] 101 E. Kennedy Blvd., Ste. 2140 WEISBERG, Quinton Lerner...... (305)374-5544 W WALSH, Ryan Alexander...... (305)814-7816 Tampa, FL 33602-5148 1401 Brickell Ave., Ste. 800 320 E. 73rd St., Apt. 1RE [email protected] Miami, FL 33131-3505 WACHS, Jeffrey S...... (954)762-3400 New York, NY 10021-4445 WAUGH, Sara Page Hobson...... (704)331-3635 [email protected] Doumar Curtis Cross, et al [email protected] 100 N. Tryon St., Ste. 4700 WEISS, Ricky J...... (954)757-1650 1177 S.E. 3rd Ave. WALTERS, Lowell J...... (813)273-5000 Charlotte, NC 28202-4003 Ricky J. Weiss, P.A. Fort Lauderdale, FL 33316-1109 Gray Robinson PA [email protected] 5501 N. University Dr., Ste. 103 [email protected] 401 E. Jackson St., Ste. 2700 WAYNE, Geoffrey Mark...... (305)381-8108 Coral Springs, FL 33067-4645 WADLINGER, Nathan L...... (727)873-4027 Tampa, FL 33602-5841 Penthouse 840, Merrick View [email protected] University of South FL St. Petersburg [email protected] 135 San Lorenzo Ave. WELLS, Thomas Osborn...... (305)444-0016 140 7th Ave. S. 108G WALTUCH, Robert Hirsh...... (813)227-8181 Coral Gables, FL 33146-1524 Wells & Wells, P.A. Saint Petersburg, FL 33701-5016 Shutts & Bowen, LLP [email protected] 540 Biltmore Way [email protected] 4301 W. Boy Scout Blvd., Ste. 300 WAYNER, Stephen Alan...... (305)661-4156 Coral Gables, FL 33134-5720 WAGNER, E John II...... (941)536-2037 Tampa, FL 33607-5716 2332 Galiano St., Fl. 2 [email protected] Williams Parker [email protected] Coral Gables, FL 33134-5402 WERNER, Michael Bruce...... (702)733-6218 200 S. Orange Ave. WANAMAKER, Wayne Marion II...... (727)599-2604 [email protected] 3800 Howard Hughes Pkwy., Ste. 1230 Sarasota, FL 34236-6802 Tech Data Corporation WEATHERBIE, Jonas Blake...... (239)687-1380 Las Vegas, NV 89169-5915 [email protected] 5350 Tech Data Dr. 2425 Tamiami Trl. N., Ste. 211 [email protected] WALDERA, Christopher Benedict...... (305)289-2223 Clearwater, FL 33760-3122 Naples, FL 34103-4478 WEST, John W III...... (941)953-9600 5800 Overseas Hwy., Ste. 7 [email protected] [email protected] John West PA Marathon, FL 33050-2736 WANG, Qian...... (813)222-1163 WEBB, Hal Jason...... (305)350-2363 5602 Marquesas Cir., Ste. 212 [email protected] Suntrust Financial Center Bilzin Sumberg Baena Price & Axelrod, Sarasota, FL 34233-3359 WALET, Natalie Leona...... (202)371-7286 401 E. Jackson St., Ste. 2400 LLP [email protected] 1440 New York Ave. N.W., Ste. 600 Tampa, FL 33602-5236 1450 Brickell Ave., Ste. 2300 WETMORE, Thomas E...... (301)680-6325 Washington, DC 20005-6208 [email protected] Miami, FL 33131-3456 12501 Old Columbia Pike [email protected] WARD, Alton Clyce...... (813)221-3900 [email protected] Silver Spring, MD 20904-6601 WALKER, Mercedes Alice...... (727)462-0123 Hill Ward Henderson WEBB, John C...... (239)313-7362 [email protected] 1230 S. Myrtle Ave., Ste. 101 P.O. Box 2231 P.O. Box 60832 WHITE, Bradley Feagan...... (321)727-8100 Clearwater, FL 33756-3445 Tampa, FL 33601-2231 Fort Myers, FL 33906-6832 Gray Robinson, P.A. [email protected] [email protected] [email protected] P.O. Box 1870 WALKER, Travis McGlynn...... (352)665-3044 WARD, Carolyn Richardson...... (850)439-5839 WEBER, Victoria Lynn...... (850)222-7500 Melbourne, FL 32902-1870 1 S. Eola Dr. Unit 11 Studer Group Hopping Green & Sams, P.A. [email protected] Orlando, FL 32801-2160 350 W. Cedar St., Ste. 300 P.O. Box 6526 WHITE, Daniel Thomas...... (352)378-4444 [email protected] Pensacola, FL 32502-4911 Tallahassee, FL 32314-6526 The commerce Law Group P. L WALLACE, Charles Timothy...... (850)531-0503 [email protected] [email protected] P.O. Box 357247 Charles Wallace WARD, Daniel Ignatius...... (561)398-5762 WEEKS, Emily Buser...... (813)227-8437 Gainesville, FL 32635-7247 3992 Gaffney Loop Law Office of Daniel I. Ward 101 E. Kennedy Blvd., Ste. 3700 [email protected] Tallahassee, FL 32303-1215 118 White Horse Rd. W. Tampa, FL 33602-5195 WHITE, Ian C...... (850)224-9115 WALLACE, David Lee...... (941)504-9236 Voorhees, NJ 08043-3665 [email protected] Ausley McMullen 5545 Shadow Lawn Dr. [email protected] WEEMS, Lori K...... (305)582-8635 P.O. Box 391 Sarasota, FL 34242-1834 WARD, Suzanne Eldridge...... (813)227-7467 Lori K. Weems Tallahassee, FL 32302-0391 [email protected] Trenam Law 1054 Melton Rd. [email protected] WALLACE, Justin John...... (813)506-5137 101 E. Kennedy Blvd., Ste. 2700 Baker, FL 32531-8310 WHITE, Richard Andrew...... (813)227-3107 3700 Bank of America Plaza Tampa, FL 33602-5150 [email protected] 425 N. Florida Ave. 101 E. Kennedy Blvd. [email protected] WEHLE, Gerard Francis, Jr...... (813)425-5749 Tampa, FL 33602-4807 Tampa, FL 33602-5179 WARE, Rex Davis...... (850)425-6659 Drummond Wehle, LLP [email protected] WALLACE, Thomas Edward...... (904)542-4673 301 S. Bronough St., Ste. 200 6987 E. Fowler Ave. WHITE, Rozann Skozen...... (703)731-6345 Naval Air Station Tallahassee, FL 32301-1722 Tampa, FL 33617-1714 Rozann S. White PLC P.O. Box 116 Bldg. 4 Ranger St. [email protected] [email protected] 3 Seaside Ln., Apt. 501 Jacksonville, FL 32212-0107 WARNER, Jonathan H (Jason)...... (828)766-6106 WEIDNER, Paul Prestin...... (813)222-3122 Belleair, FL 33756-1993 [email protected] 435 Allen Mountain Ln. Hill Ward Henderson [email protected] WALLACH, Leslee J...... (813)223-7333 Spruce Pine, NC 28777-8341 P.O. Box 2231 WHITESMAN, Guy Edward...... (239)344-1180 Akerman, LLP [email protected] Tampa, FL 33601-2231 Henderson Franklin, et al 401 E. Jackson St., Ste. 1700 WARREN, Ronald M...... (856)374-5800 [email protected] P.O. Box 280 Tampa, FL 33602-5250 Kingett Warren WEIGAND, Gregory Michael...... (305)423-8500 Fort Myers, FL 33902-0280 [email protected] 140 Bradford Dr. DLA Piper, LLP [email protected] WALLACH, Robert Craig...... (954)461-0015 West Berlin, NJ 08091-9216 200 S. Biscayne Blvd., Ste. 2500 WHITMIRE, Drennen Lee, Jr...... (561)627-8100 Wallach Law, LLC [email protected] Miami, FL 33131-5340 Haile Shaw & Pfaffenberger, P.A. 122 Mayfair Ln. WASERSTEIN, Steve Lawrence...... (305)760-8500 [email protected] 660 U.S. Highway 1, Fl. 3 Boynton Beach, FL 33426-8130 WNF Law PL / Waserstein Nunez & WEINBERG, Scott Allen...... (502)589-4215 North Palm Beach, FL 33408-4628 [email protected] Foodman Lynch Cox Gilman & Goodman P. S. C [email protected] WALLACK, Michael Myron...... (941)954-1260 1111 Brickell Ave., Ste. 2200 500 W. Jefferson St., Ste. 2100 WHITTEMORE, Ajay Clark...... (415)677-9877 Michael M. Wallack Chartered Miami, FL 33131-3126 Louisville, KY 40202-2812 235 Pine St., Ste. 1175 3260 Fruitville Rd. Unit A [email protected] [email protected] San Francisco, CA 94104-2749 Sarasota, FL 34237-6423 WASHINGTON, Lukendric A...... (919)265-8422 WEINER, Lawrence...... (305)371-7800 [email protected] [email protected] 16420 S.W. 137th Ave., Apt. 133 Weiner & Cummings WIDMER, Teresa Beazley...... (850)320-4837 WALLIS, Donald Wills...... (904)829-9066 Miami, FL 33177-2278 1428 Brickell Ave., Ste. 400 P.O. Box 38549 Upchurch, Bailey and Upchurch, P.A. [email protected] Miami, FL 33131-3436 Tallahassee, FL 32315-8549 P.O. Box 3007 [email protected]

81 WIENER, Howard Jay...... (561)624-4100 Sarasota, FL 34236-6802 Opa Locka, FL 33054-6459 ZARBA, Tony L...... (305)205-3464 Howard J. Wiener & Associates PL [email protected] [email protected] Tony L. Zarba & Associates, P.A. 4440 PGA Blvd., Ste. 600 WILSON, Robert Warren...... (407)571-9228 WOOD, Stefanie Paula...... (202)383-0110 P.O. Box 4309 Palm Beach Gardens, FL 33410-6542 622 Longmeadow Cir. 700 6th St. N.W., Ste. 700 Tallahassee, FL 32315-4309 [email protected] Longwood, FL 32779-2632 Washington, DC 20001-3980 [email protected] WIESENECK, Andrew Jay...... (561)650-0565 [email protected] [email protected] ZASLOW, Edwin Bruce...... (786)454-8827 Gunster Yoakley & Stewart, P.A. WILSON, Rose K...... (813)222-1174 WOODS, Andrew M...... (239)514-1000 Law Offices of Edwin B. Zaslow, P.L. 777 S. Flagler Dr., Ste. 500E Buchanan Ingersoll & Rooney PC Grant Fridkin Pearson, P.A. 17071 W. Dixie Hwy., Ste. 303 West Palm Beach, FL 33401-6121 401 E. Jackson St., Ste. 2400 5551 Ridgewood Dr., Ste. 501 North Miami Beach, FL 33160-3773 [email protected] Tampa, FL 33602-5236 Naples, FL 34108-2719 [email protected] WILCOX, David Wayne...... (941)746-2136 [email protected] [email protected] ZEHMER, John H...... (904)280-0005 308 13th St. W. WILSON, Sean Lee...... (954)575-3360 WOODS, Christina Schuler...... (233)514-1000 Korn & Zehmer, P.A. Bradenton, FL 34205-7538 Law Office of Sean L. Wilson Grant Fridkin Pearson Athan & Crown PA 822 A1A N., Ste. 315 [email protected] 1880 N. Congress Ave., Ste. 205 5551 Ridgewood Dr. Ponte Vedra Beach, FL 32082-8209 WILDER, Gregory Fred...... (972)748-0217 Boynton Beach, FL 33426-8674 Naples, FL 34108-2753 [email protected] Montgomery Coscia Greilich, LLP [email protected] [email protected] ZEHNDER, Timothy Peter...... (813)222-3113 2500 Dallas Pkwy., Ste. 300 WINER, Russell Robert...... (727)821-4000 WORLEY, L Glenn...... (615)515-1080 101 E. Kennedy Blvd., Ste. 3700 Plano, TX 75093-4872 520 4th St. N., Ste. 102 Cameron Worley, P.C. Tampa, FL 33602-5195 [email protected] St. Petersburg, FL 33701-2389 112 Westwood Pl., Ste. 240 [email protected] WILKERSON, Lisa Hendee...... (813)258-1177 ZELLER, Ronald John...... (561)802-4480

ALPHABETICAL [email protected] Brentwood, TN 37027-5378 1700 S. MacDill Ave., Ste. 200 WINESETT, Richard Warner...... (239)334-7040 [email protected] Lake Wellington Professional Centre Tampa, FL 33629-5244 P.O. Box 610 WORSNOP, Camille L...... (954)525-3463 12161 Ken Adams Way Ste 110A [email protected] Fort Myers, FL 33902-0610 Camille L. Worsnop, PA Wellington, FL 33414-3191 WILLIAMS, Eddie III...... (850)425-5653 [email protected] 305 S. Andrews Ave., Ste. 503 [email protected] Holland & Knight, LLP WINSHIP, Ashley Calhoun...... (407)636-5620 Fort Lauderdale, FL 33301-1851 ZENOV, Darin Irwin...... (305)667-8341 315 S. Calhoun St., Ste. 600 Winship Law, P.A. [email protected] 11097 Paradela St. Tallahassee, FL 32301-1872 230 S. New York Ave., Ste. 200 WRIGHT, Douglas Arthur...... (813)227-8500 Coral Gables, FL 33156-4243 [email protected] Winter Park, FL 32789-4244 Holland & Knight [email protected] WILLIAMS, Grady H, Jr...... (904)264-8800 [email protected] P.O. Box 1288 ZEYDEL, Diana S C...... (305)579-0575 Grady H. Williams, Jr. LLM Attorneys WIONCEK, Jennifer J...... (305)350-7238 Tampa, FL 33601-1288 Greenberg Traurig, P.A. 1543 Kingsley Ave., Ste. 5 2206 S.W. 5th Ave. [email protected] 333 S.E. 2nd Ave. Orange Park, FL 32073-4583 Miami, FL 33129-1906 Miami, FL 33131-2176 [email protected] [email protected] Y [email protected] WILLIAMS, Jennifer S...... (904)791-5011 WIRTH, Janet Lee...... (727)345-4007 ZHAO, Xingjian...... (305)375-9220 U.S. Trust/Bank of America Schaefer, Wirth & Wirth YAN, Richard D...... (888)325-1942 Diaz Reus & Targ, LLP 50 N. Laura St., Ste. 3200 650 Main St. Advocate Consulting Legal Group 100 S.E. 2nd St., Ste. 3400 Jacksonville, FL 32202-3680 Safety Harbor, FL 34695-3551 1300 N. West Shore Blvd. Miami, FL 33131-2122 [email protected] [email protected] Tampa, FL 33607-4626 [email protected] WILLIAMS, Jorja Monique...... (561)994-4316 WISNIEWSKI, Mark...... (407)581-9800 [email protected] ZIMA, Michael David...... (904)350-1201 Beller Smith, P.L. Shuffield Lowman & Wilson, P.A. YASHOU, George Yashou...... (213)217-3186 1900 Summit Ridge Rd. 2101 N.W. Corporate Blvd., Ste. 316 1000 Legion Pl., Ste. 1700 Pricewaterhousecooper, LLP Fleming Island, FL 32003-4963 Boca Raton, FL 33431-7319 Orlando, FL 32801-1028 601 S. Figueroa St. [email protected] [email protected] [email protected] Los Angeles, CA 90017-5704 ZIMMERER, Charles John...... (786)464-0403 WILLIAMS, Robert Scott...... (850)222-0013 WITHERS, Richard Irvin...... (352)692-4888 [email protected] 601 Brickell Key Dr., Ste. 700 701 E. Tennessee St. 4731 N.W. 53rd Ave., Ste. 1 YATES, Kristen M...... (305)445-0707 Miami, FL 33131-2649 Tallahassee, FL 32308-4984 Gainesville, FL 32653-4899 Breier Seif Silverman Schermer PA [email protected] [email protected] [email protected] 2800 Ponce de Leon Blvd., Ste. 1125 ZITZKA, Joseph Wendell, Jr...... (407)843-4600 WILLIAMS, Ryan...... (904)823-3333 WITTE, Larry Franklin...... (954)941-5533 Miami, FL 33134-6919 Lowndes Drosdick Doster Kantor & Reed, Jackson Law Group Witte & Craig [email protected] P.A. 1301 Plantation Island Dr. S., Ste. 304 201 S.E. 24th Ave. YEGELWEL, Betsy Finn...... (305)323-3080 P.O. Box 2809 St. Augustine, FL 32080-3117 Pompano Beach, FL 33062-5307 Bruce I. Yegelwel, P.A. Orlando, FL 32802-2809 [email protected] [email protected] 2150 S.W. 13th Ave. [email protected] WILLIAMS, Steven Arthur...... (813)643-7987 WOERNER, Harold Charles, Jr...... (386)767-9811 Miami, FL 33145-2931 ZUCKERMAN, Ira Laurence...... (954)922-1975 U.S. Deeds 2001 S. Ridgewood Ave. [email protected] Broward Financial Centre 213 Brentshire Dr. Daytona Beach, FL 32119-2288 YEVOLI, Edward Thomas...... (954)566-7117 500 E. Broward Blvd., Ste. 1710 Brandon, FL 33511-4837 [email protected] Perlman Bajandas Yevoli & Albright PL Ft Lauderdale, FL 33394-3012 [email protected] WOHLUST, Gary Charles...... (407)644-3206 200 S. Andrews Ave., Ste. 600 [email protected] WILLIS, Steven Jay...... (352)495-3444 G Charles Wohlust, P.L. C Fort Lauderdale, FL 33301-2066 ZUCKERMAN, Leslie H...... (954)966-2112 8318 S.W. 103rd Ave. P.O. Box 1570 [email protected] Kramer Green Zuckerman, et al Gainesville, FL 32608-6213 Winter Park, FL 32790-1570 YOAK, John Randolph...... (727)451-9455 4000 Hollywood Blvd., Ste. 485-S [email protected] [email protected] 28870 U.S. Highway 19 N., Ste. 300 Hollywood, FL 33021-6786 WILSEY, Steven Mark...... (727)898-1181 WOLF, Benjamin Mark...... (410)769-9070 Clearwater, FL 33761-4328 [email protected] Fisher & Wilsey Jiranek & Company P.A [email protected] 1000 16th St. N. 16 Willow Ave. YONGE, Laurie Tyler...... (813)983-8000 Saint Petersburg, FL 33705-1147 Towson, MD 21286-5201 Drummond Wehle, LLP [email protected] [email protected] 6987 E. Fowler Ave. WILSON, Amanda Ferguson...... (407)843-4600 WOLF, Shawn P...... (305)665-3311 Tampa, FL 33617-1714 Lownds Drosdick Doster Kantor Town Center One Offices [email protected] P.O. Box 2809 8950 S.W. 74th Ct., Ste. 1901 YOUNG, Eric Owen...... (859)967-7884 Orlando, FL 32802-2809 Miami, FL 33156-3178 P.O. Box 5571 [email protected] [email protected] Key West, FL 33045-5571 WILSON, Ayana O...... (301)237-7440 WOLFE, Harold Edward, Jr...... (561)697-4100 [email protected] Ayana O. Wilson Ste 302 Executive Centre YUDENFREUND, Joel Howard...... (561)659-7029 3400 Sapphire Ct. 2300 Palm Beach Lakes Blvd. 736 Bocce Ct. Alexandria, VA 22310-3131 West Palm Beach, FL 33409-3303 Palm Beach Gardens, FL 33410-1532 [email protected] [email protected] WILSON, George Allen II...... (239)436-1502 WOLFE, Joe Rawls...... (727)461-2262 Z Wilson & Johnson P.O. Box 2924 ZAGER, Ira...... (305)253-9923 2425 Tamiami Trl. N., Ste. 211 Clearwater, FL 33757-2924 10764 S.W. 133rd Ter. Naples, FL 34103-4478 [email protected] Miami, FL 33176-6022 [email protected] WOLFE, Randolph Jay...... (813)225-4186 [email protected] WILSON, Latimer Caleb...... (863)647-3778 Foley & Lardner, LLP ZAKIN, Jennifer Ellen...... (561)347-1700 4927 Southfork Dr. 100 N. Tampa St., Ste. 2700 Redgrave & Rosenthal, LLP Lakeland, FL 33813-2043 Tampa, FL 33602-5810 120 E. Palmetto Park Rd., Ste. 400 [email protected] [email protected] Boca Raton, FL 33432-4809 WILSON, Michael J...... (941)536-2043 WOLFF, Mark J...... (305)623-2370 [email protected] Williams Parker St. Thomas Univ School of Law 200 S. Orange Ave. 16400 N.W. 32nd Ave.

82 Cross Reference

Geographical By County (with Name / Year of Admission / Practice Areas of Concentration) Out-of-State Members Board Certified Tax Attorneys Areas of Concentration

83 HOW TO READ THESE LISTINGS Geographic LISTED BY COUNTY: 1 Attorney’s Name / Year of Admission 1 Public, John Q...... 79 Inter/Est/GenFed Areas of Concentration 2 2 (3 top areas in order of importance. Refer to codes below.)

Key to Code for Areas of Concentration

FLORIDA STATE & LOCAL FlCiv...... Civil State Tax Procedure FlCrm...... Criminal State Tax Procedure StTx...... State & Local Taxation

FEDERAL TAX Agri...... Agriculture Bkrpt...... Bankruptcy Civil...... Civil Federal Tax Procedure CLHB...... Closely Held Businesses CIT...... Corporate Income Tax Crim...... Criminal Federal Tax Procedure BENE...... Employee Benefits EST...... Estate Planning ExOrg...... Exempt Organizations GenFed...... General Federal Tax Inter...... International Tax Prtshp...... Partnerships RE...... Real Estate Taxation Util...... Regulated Public Utilities TxExFin...... Tax Exempt Financing TxFrXch...... Tax-Free Property Exchanges TBE...... Taxation of Business Entities GTT...... Taxation of Gratuitous Transfers

NOTE: Letters appearing on the second line reflect the areas of concentration by areas of importance based on a scale of 1 to 3. This doesn’t necessarily represent the member’s entire areas of concentration but due to space limitations, three is the maximum listed in this directory.

Cross Reference LISTED BY AREA OF CONCENTRATION: (e.g. State & Local Taxation) Attorney Name and City

84 BAUMWELL, Jared S...... 12 KIM, Peter J...... 14 STEIN, Lawrence Jay...... 92 Alachua BAXTER, Jack Andrew, Jr...... 82 KING, Robert Lee...... 73 SULLIVAN, William Francis, Jr...... 94 BOONE, Sam Wood, Jr...... 79 BECK, Stanley H...... 69 KLISTON, Todd Wolf...... 73 TARKOE, Clinton Mark...... 81 BOVAY, John Charles...... 82 BEEHNER, Samantha Brady Carter...... 03 KNEE, Jerrold...... 54 ...... Prtshp/CIT/ExOrg CAEDINGTON, Jesse...... 08 BELL, Douglas R...... 78 KNISKERN, Douglas Bradford...... 75 TELL, Meah Rothman...... 79 CAUTHON, Gilbert Ray III...... 98 BENENFELD, Bruce Jay...... 76 KOVAN, Jason Robert...... 98 TIERNAN, Peter B...... 73 DESTEFANO, John Francis, Jr...... 14 BENNETT, Joshua Neil...... 87 KRAMER, Robert Michael...... 74 TUBIO, Joseph A...... 99 FORD, Michael W...... 79 Est/GenFed/TBE KRON, David Paul...... 95 VOGEL, Mark Robert...... 79 Civil/GenFed/StTx BENNETT, Justin Barry...... 05 KUSHNER, Lindsay Jordan...... 14 ...... Civil/FlCiv/Bkrpt FRIEDEL, Daniel Charles Joseph...... 10 BERGMAN, Brian Vincent...... 06 LAFEMINA, Rose Marie...... 89 WACHS, Jeffrey S...... 85 GARVIN, Deborah Reynolds...... 89 BISHINS, Larry V...... 74 LANDAU, Barbara...... 80 WALLACE, Michael William...... 15 GARVIN, H Edward...... 88 GenFed/Civil/CLHB LANE, Paul J...... 80 WALSH, Gerald V...... 74 GERSHOW, Ellen Reiser...... 77 BLODIG, Gregory John...... 79 LARSON, Laura J...... 04 ...... TBE/Prtshp/Est Est/GTT/CLHB BLUTH, Thomas Michael...... 91 LEDERMAN, Alan S...... 78 WEISS, Ricky J...... 84 GOOD, Clair E...... 09 BONEVAC, Judy Barringer...... 79 LEIMAN, Jose...... 88 WITTE, Larry Franklin...... 72 GRIFFIS, Virginia Ellen...... 04 BOOKEN, Bruce Ira...... 84 LEWIS, Stefanie Black...... 98 WOLFE, Jeffrey Joseph...... 98 HUDSON, David Munroe...... 74 BORKSON, Elliot Paul...... 73 LIPSHITZ, Michael Noam...... 10 WORSNOP, Camille L...... 93

ICKES, Julie...... 13 BOWER, Tanya Lynn...... 96 LOGUIDICE, Peter David...... 96 YOUNG, Joseph Glenn...... 74 GEOGRAPHIC KIRKCONNELL, James Walter...... 06 BRILL, Theodore F...... 77 LOVE, Jacqueline M...... 14 ZACHARIAH, Alexander Poozhikala...... 13 KRUEGER, Scott David...... 86 Civil/Crim LOVING, Jack R...... 77 ZUCKERMAN, Ira Laurence...... 84 LIER, Kris...... 11 BROGAN, Francis B, Jr...... 76 Est/CLHB/Civil ZUCKERMAN, Leslie H...... 74 MARTELLO, Sarah Elizabeth...... 09 BUCCI, Angela Renee...... 01 LUBIN, Seth Daniel...... 90 MILLS, Bryan James...... 14 BUCCI, Christin M...... 05 LUMMIS, Jocelyn...... 07 Charlotte BURM, Cheryl Lyn...... 01 LYNCH, Kristen M...... 01 MITCHELL, Brittan Leah...... 04 BASS, Forrest Jackson...... 09 CABRERA, Richard E...... 13 MACLEAN, Laura Gareau...... 94 NEWMAN, Michael P...... 14 EMERICH, Guy Storms...... 70 CHASE, Alan R...... 75 MASER, Joel David...... 84 PALMER, Kimberly Townsend...... 86 FILEMAN, Gary Thomas...... 93 CHIPI, Javier Ramiro...... 12 MATA, Lauren Jennifer...... 13 PARTHEMER, Alexander Mark...... 14 MCCRORY, Amanda Jill Cisne...... 02 CLINE, Brandon Scott...... 10 MCCARTHY, William Bernard...... 86 RYALS, William D...... 10 MIZELL, John Bascom...... 86 CLINE, Gibbons Dee...... 66 Civil/GenFed/Crim SCHEER, Matthew Jordan...... 14 PAYNE, Katharine Walter...... 04 COHEN, Herbert Jay...... 56 MCCAWLEY, Paul Byron...... 95 SCOTT, Stephen Allen...... 72 RUSH, Fletcher Hamilton...... 12 COHEN, Jeffrey Roy...... 76 MCPHARLIN, William John...... 69 SINGH, Sonia Rosetta...... 12 SIFRIT, Brett Hunter...... 13 TOVKACH, Walter Martin...... 86 COLEMAN, William Thomas, Jr...... 71 MENENDEZ, Nydia...... 92 Est/GTT/TBE BENE/TBE/Est StTx Clay VEZINA, Renée Antoinette...... 12 CRUZ, Christopher Robert...... 13 MIRANDA, Adriana Sofia...... 12 WHITE, Daniel Thomas...... 91 CUASON, Desiree M...... 01 MOFFA, Joseph Calvin...... 85 COBB, Mary Cottrell...... 06 TBE/Prtshp/CLHB DAVIS, James Bevington...... 75 StTx/FlCiv/GenFed JOHNSON, Bruce D...... 81 WILLIS, Steven Jay...... 87 DAVIS,, Leroy, Jr...... 13 MONDRE, Richard D...... 78 Est/GTT/GenFed WITHERS, Richard Irvin...... 07 DESELLIER, Brianne Garrettson...... 11 MUNOZ, Milagros Gomez...... 96 KING, David Albert...... 82 DOLCHIN, Steven B...... 74 NEIMAN, Jeffrey Adam...... 02 Bkrpt/TxFrXch/StTx Bay DOMINGUEZ, Lu-Ann Mancini...... 96 NERDINSKY, Leonid...... 03 STEEL, Aerigh Dane...... 14 DONNINI, Gerald J II...... 11 NORDT, Gregory Michael...... 95 WILLIAMS, Grady H, Jr...... 91 BARLOGA, Scott Brian...... 95 DOW, Alexander A...... 65 O’NEIL, Donna Szczebak...... 77 ZIMA, Michael David...... 05 LEVY, Andrew Borg...... 09 Est/ExOrg/GenFed OLICKER, Maury Robert...... 89 POPE, H Cranston...... 86 EDWARDS, George Ellsworth...... 74 CLHB/Est/ExOrg Collier PYNE, Laura Collins...... 09 GenFed/Est/TxFrXch OLSEN, Mark Christopher...... 81 THIRSTON, Robert Louis II...... 08 AFIELD, Walter Edward III...... 01 EISENBERG, Steven Elliot...... 77 PAPA, Christopher...... 14 BARESE, Marcie Poulos...... 14 Brevard ELGIDELY, Robert Farouk...... 97 PARCINSKI, Henry Joseph III...... 09 BARLOW, Rachel Nicole...... 12 ENGELBERG, Morris...... 70 PERRONE, Stephen Lawrence...... 68 BEADLE, Ryan Joseph...... 07 ANDERSON, James Patrick...... 87 FEIN, Debra Lynn...... 13 PESTANA, Patrick Steven...... 07 BROWN, Dennis C...... 92 BRINK, Bart Aric...... 00 FRIEDMAN, Harry J...... 81 PLEVY, Muriel...... 81 BROWN, Matthew Hayden...... 12 CARROLL, Jeanna Bialczak...... 98 GELMAN, Wendy Dennis...... 93 PLOUCHA, Lawrence Michael...... 80 BRUCE, Jackson M, Jr...... 73 DEROSIER, Jeffrey L...... 06 GIANCARLO, Joshua Daniel...... 14 BENE/GenFed/Est CALLAHAN, Christopher Robert...... 14 DETTMER, Dale Allen...... 74 GIBSON, Kelly A...... 99 POWERS, Raymond John...... 73 CAPES, Daniel Karl...... 97 Est/GTT/RE GOLDBERG, Adam Scott...... 95 PRESS, Martin R...... 73 CARLSON, Cynthia...... 06 HEIDEL, Eric Samuel...... 13 GOLDENBERG, Stephen Fred...... 72 REINFELD, Alan Jeffrey...... 11 CARMICHAEL, Kevin...... 90 HIKES, Taylor Jade...... 14 Est/TBE/TxFrXch REINHARD, Sanford N...... 68 CASSNER, Curtis Bruce...... 00 KANCILIA, John Robert...... 83 GOLDMAN, Charles Jeffrey...... 77 REITMAN, Shayna Michelle...... 06 CAZOBON, Denise B...... 09 TBE/CIT/Prtshp GOTTLIEB, Bruce M...... 78 ROSENBERG, Arthur R...... 81 CHANDLER, Lynn Frances...... 85 KLEIN RHODEN, Bonnie Lee...... 14 Est/RE/TxFrXch RUBIROSA, Patricia Maria...... 98 Est/GTT/StTx MOULE, Rex Everet, Jr...... 76 GREEN, Mitchell F...... 83 RUDOLF, Gary L...... 80 COHEN, Henry Cantor...... 99 NASH, Charles Ian...... 80 HERMAN, Matthew F...... 10 RUMBAK, Neil Ian...... 07 CORREIRA, Eric D...... 10 ...... Est/ExOrg/GTT HERMAN, Robert M...... 81 SABRA, Richard Brian...... 84 COSTELLO, Truman John, Jr...... 09 PRESNICK, David Michael...... 86 HORLAND, James Albert...... 64 SACLARIDES, Christine Marie...... 08 COX, Joe Bruce...... 76 ...... Est/GenFed/CLHB HOROWITZ, Ian Scott...... 11 SCHINDER, Barry Scott...... 94 DALEN, Amy Louise...... 11 SIMSER, Alexandrea Rose...... 13 HURWITZ, Bruce...... 78 SCHWARTZ, Andrew Evan...... 05 DOBBINS, Burns Alan IV...... 07 SMITH, Shane M...... 13 HYMAN, Robin N...... 03 SCHWARTZ, Michael Ian...... 05 DUNLAP, Alex D...... 14 SUNDIN, Glenn Thomas...... 87 JACOBS, Beatrice Sara...... 04 SEYMOUR, Courtney Nicole...... 04 FARMER, Aaron A...... 93 WARRINGTON, Tara Marie...... 08 JAMISON, David William, Jr...... 01 SHARPE, Jennifer Diane...... 01 FERRAO, Maria Cecilia...... 99 WHITE, Bradley Feagan...... 09 JOHER, Insiya...... 14 SHEEHY, Frances D McCoid...... 88 FOLKMAN, Jeffrey Marc...... 03 YUAN, Diana E...... 14 JORDAN, Zelzia Felicia...... 02 Civil/Bkrpt/GenFed GAFFNEY, Nicholas Daniel...... 14 JOVANOVICH, Nick...... 80 SHERMAN, William Barry...... 98 GOODMAN, Amanda Leigh...... 13 Broward KAMMER, Michael Aaron...... 04 SHULMAN, David A...... 98 GOPMAN, Jonathan Eric...... 90 KAPLAN, Harold Edward...... 87 SINGER, Bernard A...... 77 ABIUSO, Anthony S., Jr...... 14 GRIEB, Sarah Hilbert...... 13 KARIAN, David Lee...... 91 SKEEN, Richard Lewis...... 07 ALVAREZ, Ariadna...... 12 GROSS, Adam Michael...... 15 KARSH, Nancy Leigh...... 97 SNYDER, William Albert...... 71 ALVAREZ, Ilena...... 11 HOFFMAN, Jeffrey Sebastian...... 90 KATES, Elizabeth J...... 80 SOMMERER, Diane K...... 82 ANDERSON, Louis Carrol...... 71 HUDGINS, Thomas Frederick III...... 93 KERSHNER, Carolyn M...... 05 SPANGLER, Sarah...... 08 ANIDJAR, Michael Asher...... 10 Est/GTT/GenFed KESSLER, Jack Jeffrey...... 89 STANKEE, Glen Allen...... 81 BAUMGART, W Paul...... 84 HUNTER, Chelsea Elizabeth 14

85 KELLY, Charles Maurice, Jr...... 83 FISHER, Michael W...... 67 SHORT, Frederick R, Jr...... 68 BURROUGHS, Thomas Lyle...... 95 KELLY, Kyle Bradford...... 11 FLANAGAN, Timothy Lee...... 81 SMITH, Adam Joshua...... 12 BYRNE, Brenda Edgerton...... 04 KIRKPATRICK, Blake Wilson...... 96 FORD, Kenneth Bryan...... 13 SMITH, Katherine S...... 11 CALLAHAN, Charles Woods III...... 98 KLYM, Mark R...... 08 FRAZIER, William Robinson III...... 76 STEVENS, James Patrick...... 82 CASTRO, Julio Enrique III...... 94 KOSIER-NEUHARTH, Gail Lynn...... 00 FRISCH, Adam Neil...... 03 STOCKTON, Richard L...... 79 CHAPMAN, Jennifer Nicole...... 08 KRAUSE, Andrew J...... 81 GARI, Gustavo Pedro...... 13 Est/GTT/CLHB CHAUNCEY, Keathel...... 09 ...... Est/GTT/BENE GETMAN, Willard Etheridge...... 74 STONEBURNER, Charles G Rose...... 80 CHOUNDAS, Marina Alicia...... 95 LANDON, Robert D W II...... 73 GIBBS, James Phillip...... 06 TANZLER, Hans Gerhardt III...... 77 CLHB/CIT/GenFed LEVY, Jonathan Saul...... 07 GILLIS, Harold Timothy...... 98 TOBER, Mark Joseph...... 08 CHURCHILL, William Owen...... 75 LILE, Laird Andrew...... 84 GLAZIER, Scott Leigh...... 85 TRUDEAU, Robert H...... 04 CLARKE, Robert Daniel...... 02 ...... Est/GTT/CLHB CLHB/TBE/Prtshp TYSON, Michael Patrick...... 11 CONNERY, John Charles, Jr...... 01 LIPMAN, Lisa Hofbauer...... 06 GLOCKER, Theodore William...... 84 WALLACE, Thomas Edward...... 95 CONTI, Louis T M...... 82 MCROBERTS, Matthew Shane...... 12 Est/GenFed/BENE WATSON, Jeffrey Todd...... 92 Prtshp MIZE, Patrick Faulton...... 11 HARROD, Matthew Thomas...... 07 WILLIAMS, Jennifer S...... 02 DAOUD, Jamil George...... 06 MOORE, Michael Gregory...... 93 HAY, Jonathan Lee...... 85 WOODBURN, Lauren Blair...... 13 DARLING DE CORTES, Andrea B...... 01 MUNDIE, Fred Walter, Jr...... 98 Est/GTT/CLHB ZARGHAM, Brian...... 11 DE LA PARTE, Louis David...... 86 NEVIN, Hugh Williamson, Jr...... 99 HEARN, Eric Lee...... 96 DINGMAN, Christopher Ryan...... 13 NICI, James Richard...... 94 HERSHORIN, Brian Joseph...... 05 Escambia DOLCIMASCOLO, Samuel Brengle...... 74 NOVATT, Jeff Mitchell...... 00 HIBBLE, Ann Stuart...... 13 DONALDSON, Cheryl Ann...... 12 BARRINEAU, Charles Reid...... 12 PASH, David Reed...... 01 HIEB, E Allen, Jr...... 82 DONICA, Herbert Roy...... 90 BATSON, Susan Crockett...... 85 PEARSON, William Michael...... 85 HOFFMAN, Craig Peter...... 79 Bkrpt/CLHB/Est Est/GTT/ExOrg ...... Est/GTT/GenFed HOFFMAN, Karen Cappock...... 82 DRUMMOND, Temple Hurst...... 96 GEEKER, Evangalos Peter...... 79 PRICE, Christopher George...... 05 HUFF, Robert Marvin...... 13 DUNSFORD, Tina Elizabeth...... 03 HART, Robert D, Jr...... 68 ROSEN, Richard David...... 79 HULL, David John...... 79 EVANS, Matthew Lee...... 11 HIGHTOWER, David Edward...... 98 ROSENBLUM, Tara Sturhahn...... 04 Est/TxExFin/StTx FALBO, Gabriel William, Jr...... 90 HUSTON, Gary William...... 95 RUBEN, David Ari...... 15 JOHNSON, Keith Howard...... 82 BENE/Est/GenFed KANIS, Bret Marshall...... 07 SMITH, Daniel B...... 11 Civil/Bkrpt/Crim FARFANTE, Darren David...... 96 CLHB/RE/TxFrXch STASHIS, Alfred Joseph, Jr...... 05 JOHNSON, Kyle McMullin...... 12 Bkrpt/Civil/Crim LEUCHTMAN, Gary B...... 82 THOMPSON, Nicole Christine...... 14 JOHNSON, Steven John...... 88 FELTHAM, Jonathan Arthur II...... 07 TxFrSch/Est VAUGHAN, Linda Susanne...... 11 GenFed/CLHB/Est FERRANTE, Thomas Blaze, Jr...... 11 LINNE, William V...... 72 WILLIAMS, Lisa Christine...... 07 JONES, Christine Marie...... 10 FOGARTY, Micah Graham...... 05 LITVAK, Kramer Allen...... 92 WILLKOMM, W. Conrad...... 04 JONES, Robert Lamar III...... 06 FRANK, Andrea Mirabito...... 04 NELSON, Kevin Don...... 99 WILSON, George Allen II...... 81 JORGENSEN, Mike E...... 87 GAD, Jeffrey Michael...... 99 SATTERWHITE, Jill Yingling...... 96 WOODS, Christina Schuler...... 01 KANE, Kevin Andrew...... 00 GARDNER, Merritt Ames...... 76 STACKHOUSE, Harry B...... 77 YAN, Richard D...... 09 KEEVER, Christopher Daniel...... 12 GIORDANO, John Nicholas...... 83 GenFed/CLHB/Est KELLEY, Benjamin D...... 13 GOODWIN, James Williams II...... 83 WARD, Carolyn Richardson...... 07 Columbia KLOEPPEL, Marvin Cuthrell...... 03 GREGORY, William Preston...... 75 KUNNEN, Theresa Carli...... 14 GREIDER, David K...... 07 FOURAKER-GARDNER, Laura Ann...... 95 LANGHAM, Lauren Parsons...... 91 Hernando GUERTIN, Brian Michael...... 14 LARSEN, Peter Olaf...... 90 FREEMAN, Carol Kayl...... 97 GULBIS, Vitauts Modris...... 88 Duval LAWLOR, John Edward III...... 75 HALL, Eric James...... 03 AKEL, Edward C...... 75 LEAS, Michael Richard...... 79 Highlands HAMLIN, Bret Thomas...... 95 TBE/Est/CLHB MANN, Megan Ann...... 12 MACBETH, J Ross...... 74 HANCOCK, Melanie Joy...... 00 ANDERSON, Kenneth George...... 63 MANNERS, Kateena E...... 06 HANKINSON, Jamie Dietrich...... 05 Civil/Est/GenFed MCCANN, Patrick Joseph, Jr...... 12 Hillsborough HANNA, Linda Claire...... 76 AVERITT, Barry Carleton...... 80 MCCARTY, Kenneth Scott III...... 14 Est/GTT/CLHB BALL, John S...... 79 MCCARY, Peter T...... 12 ACOSTA, Jolyon Delphin...... 06 HARRELL, Brandon...... 13 BARKI, Michelle A...... 05 MCCLELLAN, Kerri Ann...... 04 AITKEN, Thomas D...... 66 HARRIS, Brian Richard...... 01 BERNSTEIN, Robert Scott...... 92 MCMENAMY, William Brian...... 80 Est/GTT HARRISON, William Thomas III...... 84 CIT/Est/Prtshp MCQUAIG, David H...... 74 ALIPOUR, Rouzbeh...... 08 Inter/Civil/Est BISHOP, Matthew Brian...... 04 MEARKLE, Brett Allen...... 03 ALLBRIGHT, Justin Peter...... 13 HART, Shane Anthony...... 96 BLACKARD, William Raymond, Jr...... 78 MERCIER, Lee F...... 75 ALVAREZ, Victoria Josefina...... 82 HAYES, Diana Lee...... 08 Est/CLHB/RE MORRIS, Joel Cary...... 83 ANDERSON, Wallace Biestrum, Jr...... 79 HECKLEY, Gregg Garth...... 84 BLACKBURN, Dennis L...... 78 MOSES, Rachel...... 12 ANNIS, Natalie Christina...... 98 Est/Bkrpt/GTT BONNETTE, Harris LaRue, Jr...... 90 NOLAN, James Arthur...... 97 AUGUST, Jordan...... 10 HENDEE, Brett Thomas...... 86 BOWEN, Michael Joseph...... 09 NUNN, Daniel Brunson, Jr...... 89 AYLWARD, Robert E...... 78 HENDEE, Michael Charles...... 13 BRACEWELL, Kenneth Mac, Jr...... 12 O’CONNOR, Catharine King...... 11 BARBER, Steven Kenneth...... 83 HODGES, Geoffrey Todd...... 83 BRAMWELL, Timothy James...... 09 OTERO, David Evan...... 87 BARNETT, Leslie Joel...... 71 CIT/Prtshp/CLHB BRANT, William Parish...... 71 OUREDNIK, Karel IV...... 01 Est/GenFed/TBE HORNER, Nicholas D...... 14 BURNETTE, John Kelly...... 93 PATRICK, Megan Lauren...... 14 BARNHILL, David S...... 13 HOROWITZ, Mitchell Ira...... 84 BYRD, Stacy Lauren...... 14 PAVILONIS, Christopher Andrew...... 09 BARTON, Bernard Alan, Jr...... 75 Civil/FlCiv/TBE CALCOTE, Mary Martha...... 06 PEEK, David Hudgins...... 78 BECKER, Richard Taylor...... 07 HOWSARE, Brian Patrick...... 13 CALDOW, Jason Brian...... 12 PEEK, John Jacob Reinhardt...... 99 BEHRENFELD, Craig Evan...... 92 HUNSINGER, Anna E...... 10 CARANTZAS, Maria Constantine...... 97 PETRI, Daniel John...... 12 BERRY, Carl Thomas...... 07 JACOBSON, Richard Allen...... 83 CLARK-BISHOP, Janelle Helene...... 07 PULEO, Christopher Vincent...... 92 BIVINS, Letisha Denise...... 04 Inter COLD, Kathleen Holbrook...... 80 RAGAN, Alan Keith...... 89 BLAIR, Willard Andrew...... 07 JAMESON, Yolanda Fortunato...... 09 CRAWFORD, John R...... 76 REITER, Thomas Michael...... 81 BOCHESE, Jonathan P...... 08 JENKINS, Andrew Todd...... 01 Est/TBE/BENE RICHTER, Robert Michael...... 84 BOGGS, David M...... 78 JONES, Karen Lynn...... 84 CURLEY, Charles Ronald, Jr...... 96 RINGLER, Matthew Roy...... 04 BOGGS, E Jackson...... 62 KARNIEWICZ, Judy Madonna Roach...... 04 DARWIN, Brandi Bridget...... 00 ROBINSON, Kristopher D...... 02 BOHLANDER, Marla DeVicente...... 09 KEANE, Cristin Conley...... 97 DONAHOO, Thomas M...... 65 ROBISON, Mary A...... 83 BOJE, Debra Lynn...... 92 KEELING, Jody Philip...... 10 Est/GTT/GenFed RYMAR, Valeriya Vitalyevna...... 14 Est/CLHB/GenFed KELLEY, Robert E V, Jr...... 84 DONAHOO, Thomas Mitchell, Jr...... 96 SANCHEZ-SALAZAR, Barbara Lucia...... 92 BROWNLEE, Hunter Jackson...... 95 StTx DUNN, Kelly Elise...... 13 SAUSAMAN, D Kent...... 12 BUDDEMEYER, Andrew J...... 14 KEMM, Lawrence Robert...... 09 FAWBUSH, Andrew J...... 75 SCHNEIDER, Michael N...... 73 BUETHE, Bradley K...... 97 KIRKWOOD, Peter Thomas...... 79 BENE SEAMAN, Jessie Sarah...... 12 BUMBALOUGH, Jennifer Lee...... 02 Est/TBE/CLHB FEREBEE, David B...... 82 SHAVER, Douglas Huston...... 06 BURKE, David Paul...... 82 KLATSKY, Justin Joseph...... 09 Civil/Est/Bkrpt SHERLINSKI, Brandon E...... 09 StTx/GenFed/Prtshp KOCHE, David Lawrence...... 93

86 KOREN, Edward F...... 75 TAYLOR, Jeorge Eric...... 91 Est/GTT/Prtshp PAUL, Justin Deane...... 14 KOSHY, Kurian...... 01 Est/GTT/CLHB BRUCE, Trey Matthew...... 10 PERKO, Gary Vergil...... 90 KUBAR, Susan Beth...... 95 TEBLUM, Gary Ira...... 79 BUTLER, Garey Felton...... 88 PHIPPS, Benjamin K II...... 64 Est/GTT/GenFed TEICHMAN, Harry P...... 98 CASEY, Patrick Brian...... 93 StTx/FlCiv/RE LABBEE, Laura Brenner...... 14 THOMAS, Mary Zewalk...... 09 CLARK, Thomas Payne...... 85 PIERCE, Robert A...... 74 LAGRANDE, Louis Andrew...... 00 TILLER, Donald H III...... 07 CODY, Ladonna Jean...... 82 POULOS, Chris...... 14 LAMBERT, Judith Schutzbach...... 02 TOBACK, David Stuart...... 97 DORCEY, Joshua Owens...... 07 SANDY, Sarah Redding...... 13 LANDKAMMER, John William...... 03 TOLLE, Dirk Vanmeter...... 76 DUCKWALL, Robert Harris...... 70 ST JOHN, Susan L...... 03 LANE, William Roy, Jr...... 82 TUCKER, S Gail...... 98 ENDRIZAL, Daniel John III...... 00 SWINDLE, Amanda L...... 13 Est/ExOrg/BENE TWEED, Richard Dennis...... 83 FORMAN, Robert Shelley...... 88 THOMPSON, William Philip...... 14 LANIGAN, David C...... 81 VAN EEPOEL, August Michael...... 73 GAST, John David...... 94 TOWNSEND, William Dewitt...... 71 LASPADA, Anthony Joseph...... 75 VIGNEC, Kirsten Leigh...... 99 GLENN, Lisa Marie...... 09 StTx LEE, Jordan G...... 05 WALLACE, Justin John...... 13 GREEN, Bruce David...... 78 VICKERS, Cass D...... 73 LEVINE, Jack A...... 75 WALLACH, Leslee J...... 00 GURGOLD, Eric...... 02 StTx/FlCiv CIT/Util/Civil WALSER, Rebecca A...... 14 HAMPTON, Blake Prentice...... 12 WALLACE, Charles Timothy...... 99 LINSKY, Donald B...... 78 WALTERS, Lowell J...... 00 HATCH, Ernest Healey, Jr...... 66 WARE, Rex Davis...... 84 LONGHOUSE, Donna Lee...... 93 WALTUCH, Robert Hirsh...... 85 HERSCH, Craig Robert...... 89 WEBER, Victoria Lynn...... 78

Est/ExOrg/GTT WANG, Qian...... 06 HOUCK-TOLL, Erin Elizabeth...... 04 StTx/FLCiv GEOGRAPHIC LUNSFORD, Rachel Albritton...... 00 WARD, Alton Clyce...... 83 HUJSA, Howard Michael...... 93 WHITE, Ian C...... 01 MAGUIRE, Michael Thomas...... 10 WARD, Suzanne Eldridge...... 13 HUNTER, Cathrine Ashbacher...... 03 WIDMER, Teresa Beazley...... 77 MALSHE, Ajay...... 13 WARNOCK, Christopher Joseph...... 14 KEMP, Kenneth Edward II...... 02 WILLIAMS, Eddie III...... 00 MARTIN, Robert John...... 04 WEEKS, Emily Buser...... 12 KYLE, Kevin Alan...... 93 WILLIAMS, Robert Scott...... 95 MCGINTY, Alfred Edward...... 72 WEHLE, Gerard Francis, Jr...... 88 LINDE, Matthew Alan...... 01 WOLFGANG, Ellen L...... 08 MCKERNAN, Peter Brian II...... 06 Est/TBE/StTx LIVESAY, Matthew E...... 13 WOODEN, Graham Edward...... 14 MEINERS-LEVY, Suzanne Marie...... 07 WEIDNER, Paul Prestin...... 04 NORMAN, Anthony Charles...... 14 ZARBA, Tony L...... 92 MEOLA, Jamie Lynn...... 08 WEINSTEIN, Alice Walker...... 73 NYE-SCHMITZ, Sebastian...... 12 StTx MERVINE, David Arthur...... 14 WHITE, Richard Andrew...... 11 PATRONE, Andre J...... 82 MILLER, Michael Dean...... 84 WILKERSON, Lisa Hendee...... 11 PIZZOLATO, Barbara Maria...... 02 Manatee Est/BENE/StTx WILLARD, Lacey Helayne-Clinkenbeard...... 10 RODRIGUEZ, William Howard...... 09 DAHLE, Mark Felker, Jr...... 04 MOONEY, Mark F...... 78 WILLIAMS, John Arthur, Jr...... 01 SCHOENFELD, Lowell...... 93 DEPAOLA, Jason Michael...... 99 MOORE, C A III...... 98 WILLIAMS, Mark Edward...... 04 Est/GTT/CLHB FLYNN, Susan K...... 11 MULLIS, Harold Wilson, Jr...... 68 WILLIAMS, Steven Arthur...... 85 TERRY, T Rankin, Jr...... 71 GAMBARDELLA, Joni...... 04 MURPHY, Jennifer Eileen...... 00 WOLFE, Randolph Jay...... 89 ULLMAN, Stephen Thomas...... 73 GENTRY, Dana Carlson...... 83 NELSON, Dax...... 08 GenFed/Inter/Est Est/Civil/GenFed HAMRICK, Michael Mcrae...... 80 NOLAN, Michael J II...... 82 WRIGHT, Douglas Arthur...... 86 VLASAK SNELL, Mary...... 85 HARRISON, Thomas W...... 81 NUNDY, Melody Ann...... 01 YONGE, Laurie Tyler...... 12 WARD, Jeffrey G...... 14 KAPLAN, Todd Douglas...... 02 O’LEARY, Dennis Michael...... 85 ZUPPA, Michael Anthony, Jr...... 03 WEBB, John C...... 08 MOYER, Bradley Richard...... 08 O’NEILL, Albert C, Jr...... 65 WHITESMAN, Guy Edward...... 81 NAJMY, Joseph Lewis...... 90 OTTINGER, David James...... 81 TBE/CLHB/Est Indian River Est/GTT/CLHB OWENS, Vernon Jean...... 70 WINESETT, Richard Warner...... 73 ALBRECHT, David F...... 73 POPE, John F...... 70 Est/Civil/GenFed BARRETT, Simone Lee...... 13 SCHEMBRI, Jenifer S...... 98 PROBASCO, Joseph Andrew...... 02 BRUCE, Nicholas L...... 12 Leon SHINN, April Rose...... 07 QUACKENBUSH, Joseph John...... 07 CANDLER, Richard Boyer...... 85 ABRAHA, Haben Asfaha...... 14 SMITH, Michael Jon...... 05 RAJALA, Teresa L...... 98 CURTIS, Ned Peter...... 87 AKRIDGE, James Edgar, Jr...... 91 SOSS, Marc Jeremy...... 92 RASCHKE, Adam Kenneth...... 05 FARRAH, Patrick Alan...... 09 BEHMKE, Kelly Mai...... 12 SPENCER, Mary Anne McClure...... 86 REEVES, Michael Joseph...... 05 FENNELL, Todd Wayne...... 91 BLACK, Michael Troy...... 13 VANDEL, Jamie Ann...... 14 RICHARDS, Gregory Allan, Jr...... 94 Est/Prtshp/CLHB BLEAKLEY, Sarah Margaret...... 80 WILCOX, David Wayne...... 79 RIDLEY, Elizabeth Ann...... 12 GARRIS, Charles Edgar...... 76 BREWSTER, James Robert...... 84 RIEF, Frank Joseph III...... 69 GRANITUR, Eric Brett...... 86 BROWN, H French IV...... 07 Est/CLHB/ExOrg Marion HORNER, Beckett Craig...... 12 COATES, Richard Earl...... 92 RISCH, Patrick James...... 99 BULLARD, Joseph Warren...... 84 JACOBS, Darryl Joel...... 91 StTx/CIT/RE RITCHIE, Kathryn L...... 97 CHAMBERLAIN, Steven M...... 78 KIRK, William Nelson...... 02 COLEMAN, Jami A...... 11 ROBBINS, R James, Jr...... 84 HAGIN, Toby Richard...... 64 LAUER, Edward Steven...... 77 COOPER, Charles Lindsey, Jr...... 88 RODRIGUEZ, Carlos Alberto...... 93 ORTIZ, Einar George...... 80 Est/GTT/RE DARIOTIS, Terrence Theodore...... 75 ROSS, James Cary, Jr...... 83 Civil/GenFed/Crim LAWN, Ronald Keith...... 80 DENNIS, Timothy E...... 02 RUGG, Joseph W Nicholson...... 81 PARROTT, W Michael...... 88 MITCHELL, Ivar W...... 91 ERVIN, James Mann, Jr...... 82 RUSSO, Taylor Carlyle...... 12 PERMENTER, Tommy, Jr...... 97 MOORE, John Edward III...... 86 FRANCE, Belinda Rene Takach...... 88 SANTOMAGGIO, Thomas Gabriel...... 05 SAUEY, Jeffrey Lawrence...... 85 NEROULIAS, Jason G...... 13 GOLDBERG, Stuart Elliot...... 83 SCHMIDT, James Austin...... 07 SHIGO, Thomas Stephen, Jr...... 94 O’HAIRE, Michael...... 63 Est/GTT/StTx SCHROEDER, Matthew Ryan...... 09 SINIAWSKI, Adrianna...... 14 GOLDMAN, Robert Steven...... 77 SHARP, William Morris...... 82 SLACK, Cynthia Cobourn...... 85 StTx/FlCiv SHIVERS, Olin George...... 82 Lake STERMER, Robert Allen...... 89 HANEY, Mark Thomas...... 95 SILVA, Albert P...... 96 CAUTHEN, William Howard...... 71 THOMAS, Vanessa...... 04 HARKNESS, John F, Jr...... 70 SIMMONS, Charles Ade...... 61 FELDMAN, H John...... 84 HARRIS, Fred F, Jr...... 78 Civil/StTx/CLHB Est/CLHB/GenFed HART, Kenneth Roy...... 75 Martin SIMMONS, Sherwin Palmer...... 02 GARNER, Clare Lee, Jr...... 81 HIGHTOWER, Robert Stephen...... 75 BRIGGS, Ryan Larry...... 13 SINGH, Ajay Kumar...... 13 GAYNES, David M...... 00 HOGAN, Steven Michael...... 10 CLASEN, Melissa...... 09 SKELTON, Jon P...... 08 HORTON, Dennis L...... 74 HOLCOMB, Mark Elliott...... 85 COPELAND, Susan Lawton...... 97 SPARKS, Brian Curtis...... 92 Est/RE/GTT StTx/FlCiv DEMBINSKI, Matthew Kevin...... 14 Est/GTT/CLHB LEWIS, Katherine Leigh...... 98 LACOMBE, Deborah Anne...... 97 GIACHINO, Fernando Maximus...... 99 STERNS, Randy Kent...... 80 PULLUM, J Stephen...... 76 LEBOEUF, Carolyn Thompson...... 83 HARVIN, Wesley Reid II...... 01 STEVENSON, Charles Mark...... 09 SMITH, Patrick Lee...... 06 LEVY, Larry E...... 64 HEINEMANN, Theodore Jeffrey...... 98 STRASKE, Stephen Bernard II...... 95 LEVY, Loren Eugene...... 89 KEANE, Gregory George...... 79 Est/CLHB/TBE Lee StTx/FlCiv/FlCrm KING, Scott Charles Sr...... 11 SULLIVAN, John Eugene...... 87 ALLEN, William Michael, Jr...... 12 MADSEN, Henry Michael...... 72 LALTA, Bhash...... 05 SUTTON, James H, Jr...... 98 BANZET, Ann Howard...... 05 StTx/FlCiv ROBISON, Raymond Geofran...... 06 ...... StTx/FICiv/FICrm BLUMER, Erin Nicole...... 04 MATHEWS, Matt...... 90 SCHNEIDER, Lisa Allison...... 94 SWINDLE, William Roland...... 85 BROWNE, David Philip...... 87 O’DONNELL, Kevin J...... 84 SOPKO, James...... 81

87 Est/CLHB/ExOrg CLAUSSEN, Kenneth Franklin...... 68 GERSHMAN, David Aaron...... 02 KLEINFELD, Denis A...... 83 SWAUN, John Wesley...... 66 COHEN, Gary Jay...... 82 GIBSON, André Alexander...... 03 Inter/Est/GenFed CLHB/Est COHEN, Stephan Lewis...... 68 GIL, Alexander P...... 14 KLEISS, Jason Ryan...... 13 THURLOW, Thomas Henry III...... 97 Est/GTT/RE GILLER, Jason Beau...... 10 KLITZNER, Steven Neil...... 79 Est/GTT/RE COLLINS, Sarah Zuckerman...... 05 GINSBURG, Dennis...... 78 KNOTT, Scott Adrian...... 99 COMITER, Matthew Murray...... 11 Inter/Est/CLHB KOLB, Tiffany J...... 09 Miami-Dade COMPLO, Christy...... 04 GOLDBERG, David Howard...... 83 KORGE, Thomas Joseph...... 74 CONCEPCION, Christine Alexis...... 14 GOLDEN, Anthony Thomas...... 95 ABALLI, Arturo J, Jr...... 73 KOSNITZKY, Michael...... 84 CONIFF, Bernard Patrick...... 84 GOLDSTEIN, Richard Mark...... 84 StTx/Inter/Est/CLHB KREDI, Janet Sandra...... 99 COOPER, Heather Amy...... 08 GOMEZ, Joseph Roger...... 87 ABRAMS, Adam Carter...... 00 KRULER, Nadia Elizabeth...... 09 COPELAND, Eric Steven...... 90 GONZALEZ, Jorge Andres...... 89 ABRAMS SARELSON, Rebecca...... 03 LAGONOWICZ, Peter Anthony...... 03 CORDERO, Lazaro Frank...... 90 GOOD, Ari Benjamin...... 04 ADAMS, Frank Tobias...... 79 LAMBERT, Denise Lissette...... 07 CORREA RIERA, Jennifer...... 09 GORDON, Howard Wayne...... 67 ADAMS, Robert Richard...... 90 LAMONT, Robert S...... 72 COURNOYER, Brian Phillip...... 14 GenFed/Est/Civil ALARCON, Elias Vincent...... 14 Civil/CLHB/TBE COX, Sharon Ann...... 14 GOTLIEB, Ruben Nathan 85 ALFONSO, Marta...... 99 LAPEKAS, Karen J...... 08 COYLE, Ryan James...... 11 Inter/Est/GenFed ALFONSO, Oscar I...... 05 LAVIE, Laura...... 01 CUELLO, Maricarmen Roca...... 99 GRADITOR, Sara Elizabeth...... 08 ALLISON, Tesha Rinea Elecia...... 14 LAWRENCE, Teig...... 96 CUETO, Blas Ignacio...... 03 GRAGG, Karl Lawrence...... 75 ALONSO, Alberto Jose...... 09 LAZAR, Beth Moskowitz...... 95 CUMMINGS, Paul Marc...... 73 GRALIA, Maria A...... 99 ALTMAN, Stuart H...... 70 LEATHE, Mindy B...... 95 CUTLER, Steven Wayne...... 82 GREEN, Dara S...... 06 ANCHETA LLERA, Marian...... 02 LEPREE, Summer Ayers...... 06 D’ALESSANDRO, Paul John, Jr...... 13 GREEN, Jonathan Harris...... 80 ANDERSON, Rhonda Anne...... 87 LEVINE, Max Phillip...... 06 DALL’AU, Jared Eliot...... 14 GREENFIELD, James Peter...... 90 ANTUNEZ, Juan Carlos...... 96 LEWIS, M Kay...... 96 DANGER, Marlene Beatriz...... 98 GRISALES-RACINI, Oscar...... 98 ARAZOZA, Carlos F...... 87 LEWIS, Richard C...... 65 DANIELS, Nicholas Manuel...... 68 GRUNDHAUSER, John Jacob...... 87 ARCE, Ricardo Andres...... 10 LIFTER, Aaron D...... 14 DARBUT, Douglas Francis...... 79 GUERRERO, Eduardo R...... 81 ARISTA, Eduardo Rafael...... 00 LINDER, Carl Henry...... 00 DATCHKO, Jordan Andrew...... 11 GURIAN, Jorge Luis...... 93 Inter/CIT/Civil LIPOFF, Norman H...... 61 DAVID, MaryAnn Youngblood...... 92 GURIAN, Steven Elias...... 12 ARRITOLA, Claire Elizabeth...... 14 LIPSON, Stuart Allen...... 91 DE LA CRUZ-MUNOZ, Jorge Felipe...... 99 GUTTENMACHER, Edward P...... 72 ARVIN, Kenneth Ira...... 94 LITMAN, Donna Carol...... 77 DECHURCH, Gregory Joseph...... 93 GÁRCIGA, Jesús Pablo...... 04 AXMAN, Michael B...... 83 LITVAK, Erika G...... 05 DECICCA, Richard A...... 08 HAAS, Megan Elizabeth Campos...... 09 AYALA ZACK, Ana Elizabeth...... 03 LOPEZ, Angel...... 08 DEL CASTILLO, Albert Armando, Jr...... 14 HADJILOGIOU, Steven...... 05 BABCOCK, Benjamin David...... 11 LOVELL, Terry M...... 98 DENAULT, Alexandre Michael...... 07 HAGEN, Steven Howard...... 80 BAGDADI, Salomon Victor...... 09 LUCAS, Sean Christopher...... 12 DEWITT, Suzanne...... 99 HAIME, Jennifer Gay...... 14 BAIGORRI, Alfonso...... 00 MADORSKY, Marsha Gerre...... 75 DIAZ, Fernando...... 06 HAMPSON-KELLER, Barbara Cooper...... 97 BAJANDAS, Ricardo...... 93 Est/CLHB/Prtshp DIAZ, Jesika...... 14 HASNER, Mark Maurice...... 98 BALLOFF, Scott J...... 04 MALCOLM, Jerry Eugene...... 83 DICHTER, Arthur J...... 11 HASSAN, Cecilia Bourjaily...... 06 BARASH, A Jeffrey...... 74 MANNING, Elliott...... 85 DIEZ, Santiago...... 88 HASTY, Marian Lattell...... 93 BARBOSA, Bruna Jammel...... 12 MANNING, Sheryl J...... 13 GenFed/Civil/TBE HERNANDEZ, Saidin Marcus...... 06 BARBOSA, Julio C...... 05 MANOTAS, Yana A...... 15 DIRUZZO, Joseph Andrew III...... 02 HESCH, Jerome M...... 94 BARINAGA, Saidy Maria...... 98 MANSO, Karina Caridad...... 08 DIXON, Sharon Quinn...... 82 Prtshp BARRETT, James Herbert...... 84 MARCOSKI, Veronika...... 12 BENE/Est/CLHB HINSON, Richard Alan...... 87 BARRIOS-BALBIN, Louis Manuel...... 99 MARINI, Ronald Albert...... 82 DOROT, Datan Zvi...... 07 HIRSCH, Michael Keith...... 00 BAZARSKY, Jason Scott...... 12 MARK, Brielle Lerner...... 04 DRIBIN, Michael Allen...... 75 HITCHCOCK, Kyle Jared...... 12 BENDEL, Joseph...... 14 MARTINEZ, Daniel...... 10 DUEÑAS, Lucelly...... 05 HOCHMAN, Deborah Plaks...... 79 BENFORD, Norman J...... 74 MARTINEZ-LEJARZA, Kimberly A...... 06 DUFFY, Donald Knaus...... 84 HOFFMAN, Fredric Alan...... 75 BENHAYOUN, Daniel...... 12 MATTAM, Joyce T...... 08 Prtshp/CIT/Inter CLHB/Est/GenFed BERLANT, Joel Marc...... 87 MATUTE, Gilberto L...... 13 DUNMYER, Erica Lynne...... 03 HORWICH, Richard J...... 54 BERMAN, David Martin...... 76 MAYNOR, James M, Jr...... 13 EINIG, Michael Raymond...... 09 HOWELL O’NEILL, Jessica...... 14 BEYDA, Danielle Erin...... 09 MAZOR, Ron...... 13 ELLIOTT, Zachary Kenneth...... 14 HUAMONTE, Gregory Philip...... 13 BLANCO, Francoise Javier...... 13 MCCLOSKEY, Stephen U, Jr...... 12 EMANS, Patrick Christopher...... 09 HUDSON, Daniel Warren...... 10 BLASS, Stephen Alan...... 63 MCMILLAN, Jane W...... 82 ENTIN, Seth...... 99 HUDSON, Robert Franklin, Jr...... 71 BLOOM, Kenneth Marc...... 69 MEHR, Jeffrey Fredric...... 07 ERASMOUS, Barrie Lyne...... 07 HUNTER, Curtis Bryson...... 91 StTx/Est MELLA, Mary Jean Catinchi...... 99 ESPENKOTTER, Alex...... 97 INTERIAN, Alberto...... 98 BLUM, Keith Jeffrey...... 91 MELROSE, Michael Douglas...... 11 FALE, Lorie Anne...... 99 IRIBARREN, Patricia Maria...... 97 BODDEN, Stephen Scott...... 95 MERLIN, Elysa Renee...... 11 FALKNER, Thomas Andrew, Jr...... 12 JACOBOWITZ, Melvin J...... 76 BOHATCH, John Steven...... 85 MESSING, Steven Gerald...... 80 FARR, Neal Edward...... 79 JAMES, Alicia Simone...... 10 BORDER, James Robert...... 85 Prtshp/RE/CLHB FARRA, Miguel G...... 79 JENNINGS, Jonnie M...... 04 Inter/CIT/TBE METCALFE, George Lambeth, Jr...... 12 FAUST, Gennette Elizabeth...... 08 JENSEN, Joan Burton...... 77 BOYETT, Christopher William...... 91 MEYER, Robert Conrad...... 84 FEAL, Alex Rene...... 14 JOYA, Alejandro Paulino...... 94 Est/GTT/CLHB Bkrpt/Est/GenFed FELIPE, Marcell...... 98 StTx BREIER, Robert Gordon...... 69 MICHELSON, Lawrence Fred...... 82 FERNANDEZ-QUINCOCES, G J...... 79 KAINEN, Dennis G...... 82 BROWN, Byron Mackay...... 70 MIGLIORI, Jennifer Angela...... 13 FERRIS, Megan Dawn...... 13 KAPLAN, Stanley Paul...... 64 BRUNO, Michael John...... 12 MILLER, Benjamin...... 13 FERRUCHO, Juan Carlos...... 94 Civil/Crim/Est BURNS, Noel Wilton...... 97 MINKIN, Ilya L...... 07 FEUERMAN, Jonathan...... 81 KARBATCHINSKAIA, Victoria...... 14 BUSTO-RUZ, Jennifer Cristine...... 08 MONDSCHEIN, Leonard Elliot...... 75 FIELDSTONE, Ronald Richard...... 74 KASNER, Stewart L...... 97 BYKOWSKY, Nicholas...... 97 MOORE, Robert Huddler...... 04 FITZPATRICK, Dennis John...... 90 KASTRINAKIS, Anastasios G...... 04 BYRNES, Casey Marie...... 14 MORALES, Grisel...... 06 GenFed/TBE/RE KATZ, Michael David...... 70 CAHAN, Richard J Alan...... 74 MORGAN, Charles O, Jr...... 65 FLETCHER, Harold (Gus)...... 13 KAUFMAN, Cheryl Julien...... 86 CANTOR, Steven Lee...... 75 MORRISON, Richard Allen...... 84 FOX, Jacqueline Z...... 13 CLHB/Est/Prtshp StTx/FlCiv/FlCrm/Inter MOSCHELL, Robert Stephen...... 83 FRANCO, Robert Benjamin...... 03 KAUFMAN, Dana Mark...... 86 CARABALLO, Leonardo Javier...... 02 MUINA, Margarita P...... 85 FRIEDLANDER, Anita W...... 85 KEENEN, William Evrett...... 12 CASAIS, Pedro...... 12 Inter/TBE/Est FRIEDMAN, Robert Jay...... 86 KELLEY, Christopher P...... 80 CHAPLIN, Wayne E...... 82 MUIÑOS, Santiago Jorge...... 04 FRIEMAN, Mark Hamilton...... 90 KELLOGG, Joseph Charles...... 97 CHARI-DISTEFANO, Eftyhia...... 99 MULLER, Charles Edward II...... 77 FROST, Irwin Morris...... 78 KERN, Jeffrey A...... 73 CHEPENIK, Bart Homans...... 94 MURARO, Robert E...... 67 CLHB/CIT/Est Est/TBE/Prtshp CHESLA, Todd Steven...... 06 NAGAR, Gabriel...... 11 FUERST, Mitchell Stuart...... 78 KLEIN, Brent David...... 77 CHEVALLIER, Gina Ramirez...... 12 NARDI, Ralph Anthony...... 99 GANITSKY, Ricardo...... 09 GenFed/Inter/StTx CHRISTIE, Angela Lynne...... 93 NASCO, Roxana Irma...... 99 GANS, Logan Evan...... 10 KLEIN, Scott Mitchell...... 11 CHRISTIN, Nicholas Edward...... 74 NAVINES, Lidia...... 07

88 NEIMAN, Jan Stuart...... 76 SACHER, Charles Philip...... 64 UDELL, Barton S...... 56 BATISTA-CAGAN, Stefano Daniel...... 14 Civil/GenFed/Est Est/BENE/ExOrg RE/Est/Inter BATTAGLIA, William Parker...... 75 NELSON, Barry A...... 81 SAFER, David Irwin...... 78 ULLMAN, Samuel Charles...... 68 BOGNER, James Barr II...... 69 Est/CLHB/Prtshp Est/GTT/CLHB TBE/ExOrg/StTx BOVEE, Brielle Nicole...... 12 NEUWAHL, Malcolm H...... 73 SALAS, Raul Javier...... 85 URBINA, Gabriela Auxiliadora...... 11 BOYLES, William A...... 77 NEWTON, William H III...... 77 Inter/TBE/CLHB URRECHAGA, Sylvia Maria...... 99 CLHB/Est/ExOrg Inter/Civil/Est SALOMON, Jennifer Marie...... 12 VALDES, Daniel Rene Jose...... 09 BROWN, Gerald Steven...... 88 NOBILE, Diane...... 93 SALOMON, Peter Edwin...... 90 VALERA, Janessa Nicole...... 07 BURKE, Richard Evans...... 84 NOWOTNY, Gerald Raymond...... 94 SANCHEZ, Alonso Emilio...... 04 VARELA, Steven Emmanuel...... 03 CALLAHAN, Jane Dunlap...... 89 NUCCITELLI, Tina...... 03 SANCHEZ-MEDINA, Roland, Jr...... 92 VASALLO, Christopher Douglass...... 00 TBE/Civil/ExOrg NUNEZ, Jose Luis...... 95 CLHB/Inter/Est VEGA, Leticia...... 03 CANAN, Michael James...... 73 O’NAGHTEN, Juan Tomas...... 80 SANTIAGO, Leticia Beatriz...... 14 VILARCHAO, Veronica...... 99 CAPOUANO, Albert David...... 73 OLIVEIRA, Gustavo Albrecht...... 11 SASLAW, Gary Robert...... 81 VOLZ, João Pedro Goetz...... 14 CHOMAT, Christian Gustavo...... 06 OSBORNE, Sean Duane...... 00 SATIN, Eric...... 09 VON MATTHIESSEN, Kathryn...... 13 CLAYTON, Kenneth Malcolm II...... 74 OSIASON, Lee J...... 80 SAWYER, Edward E...... 83 WASERSTEIN, Steve Lawrence...... 93 CLIFFORD, William Michael...... 76 OSORIO, Diana M...... 14 SAX, William L...... 69 WATKIN, Nancy K...... 80 Est/GTT/StTx OSTEEN, James Andrew...... 10 Est/CLHB/GenFed WAYNE, Geoffrey Mark...... 81 CORBETT, Scott Russell...... 83

PACKMAN, Kevin Eric...... 99 SCHEER, Mark Jeffrey...... 87 Inter/GenFed/Est CRAMER, Charles Wayne...... 91 GEOGRAPHIC PANELL, Eliezer...... 06 ...... Inter/Est/CIT WEBB, Hal Jason...... 96 Est/CLHB/TBE PANOFF, Robert E...... 77 SCHER, William MacNeil...... 13 WEIGAND, Gregory Michael...... 04 CRICK, Gene Ellis, Jr...... 93 Civil/Crim SCHERMER, Steven James...... 00 WEINER, Lawrence...... 70 D’AMICO, Christopher Robert...... 99 PATEL, Pratiksha Rajnikant...... 09 SCHIMMEL, Joseph Barry...... 93 WEINSTEIN, Andrew H...... 70 DAVIS, Michael H...... 82 PEREIRA, Marcia...... 07 Est/CLHB/GenFed Civil/Inter/GenFed DELANCETT, John Gerald...... 71 PEREZ, Ernesto Ramon...... 92 SCHINDLER, Ozzie...... 94 WEISBERG, Alan L...... 73 FlCiv/FlCrm/Civil/Crim PEREZ, Luis A...... 95 SCHWARTZ, Philip Barry...... 79 Crim/Civil/FlCrm DELOACH, Carla Ann...... 99 PEREZ, Michael R...... 07 ...... TBE/Prtshp WELLS, Thomas Osborn...... 88 DELOACH, Jordan Alexandria...... 08 PEREZ, Saulo R...... 14 SCHWIMMER, Mark...... 79 Prtshp/CIT/Est DETZEL, Lauren Young...... 78 PEREZ, Victor...... 00 Est/TBE/GenFed WILDER, Gregory Fred...... 83 Est/GTT/CLHB PEREZ-ROURA, Pedro Armando...... 13 SCOTT, Mark...... 97 CLHB/Est/TBE DIAMOND, Philip Alan...... 86 PERLMAN, George David...... 78 SEGALL, Michael Neal...... 13 WIONCEK, Jennifer J...... 06 Est/Civil/BENE Inter/CIT/Est SEGRERA, David Alexander...... 06 WOLF, Shawn P...... 97 DITTMER, Terrance H...... 76 PEÑARANDA, Katalina...... 06 SEIF, Evan Drew...... 85 Inter/GenFed/Est Est/GTT/ExOrg PLASENCIA, Arianne Rose...... 10 SHARE, Leslie Allen...... 81 WOLFF, Mark J...... 77 DUNEGAN, Stephen Dennis...... 81 PORRELLO, Joseph A...... 97 SHASTRI, Ram Nathan...... 08 YATES, Kristen M...... 10 DURKIN, Keith Charles...... 05 POYER, Joshua Douglas...... 03 SHEVIN, Adam R...... 01 YEGELWEL, Betsy Finn...... 81 EGERTON, Charles Henry...... 69 QUESADA, Pablo Silvio...... 97 SHWEDEL, Yosef Bery...... 14 YOUNG, Eric Owen...... 13 RE/CLHB/TxFrXch RAMIREZ, Jessica Adriana...... 14 SIEGEL, William Robert...... 04 ZAGER, Ira...... 70 ELLINGTON, Randall Eric...... 92 RANADIVE, Rahul P...... 97 SILVA, Miguel Angelo...... 96 Est/GTT/RE ERDMANN, Charlotte Angie...... 11 RARICK, Phillip Bruce...... 93 Inter/Est/RE ZASLOW, Edwin Bruce...... 76 FITCH, Jennifer Louise...... 11 RAZOOK, Richard John...... 75 SILVER, Bernard F...... 75 Est/GTT/GenFed FLICK, James...... 83 RAZOOK WAN, Alyssa...... 10 SILVERSMITH, Christopher Lemoine...... 08 ZENOV, Darin Irwin...... 91 Est/CLHB/GenFed REQUENEZ, Arturo II...... 11 SIMON, Gary P...... 74 ZIMMERER, Charles John...... 03 FORSTER, Gary Andrew...... 93 RICH, Mark David...... 92 SINDLEDECKER, Sarah B...... 08 TBE/Inter/CIT Inter/Est/GenFed SMEJDA, Lucius...... 78 Monroe FREEMAN, Nancy Sue...... 92 RICHARDS, Timothy D...... 81 SMITH, Abrahm William...... 03 FREY, Julia Lauren...... 82 ALLEN, Calvin Joseph...... 84 RIVERO, Mauricio Damian...... 06 SMITH, Melissa R...... 08 GILBERT, Matthew T...... 13 Est/GenFed/Inter ROBINSON, Jennifer Jean...... 96 SMULEVICH, Jonathan...... 13 HALE, Russell Brian...... 86 CATARINEAU, Joe A...... 01 ROBINSON, Thomas Adair...... 82 SNELLENBARGER, Aaron P...... 14 StTx/TBE/GenFed LYNN, John Michael...... 98 ...... Est/GTT/GenFed SNYDER, Scott Michael...... 13 HAMES, Laurence Clifford...... 77 WALDERA, Christopher Benedict...... 93 ROBINSON, Wesley Matthew...... 82 SOLIS, Isabel...... 06 CLHB/Est/CIT ...... Inter/TBE/Est SOMOZA, Carlos Antonio...... 96 HAMILTON, Tamar N...... 14 ROBLES, Michelle Marie...... 06 SONBERG, Steven...... 72 Nassau HAMMOND, Mark Lawrence...... 07 RODRIGUEZ, Adria M...... 10 SOUTO, Ricardo J...... 99 GABOR, Michael Joseph...... 09 HAMRICK, Alexander Hamilton...... 99 RODRIGUEZ, Francis E...... 99 SPIEGEL, Lawrence Jay...... 70 JONES, Donald Coleman...... 72 HANAFIN, Brian Patrick...... 10 ...... StTx/Inter/TBE ST FORT, Derrika K...... 12 HARRIS, Daniel Brian...... 11 RODRIGUEZ, Pablo J...... 06 STACK, Austin Kendall...... 13 Okaloosa HINTZE, Russell P...... 87 RODRIGUEZ, Vivian N...... 96 STANSBURY, John Lawrence...... 07 BARKER, Farrar Johnson...... 12 HOCTOR, James Joseph...... 90 ROHRER, William Donald...... 93 STANTON, Paul Robert...... 75 BURTON, Jennifer J...... 97 HORWITZ, Mark Lawrence...... 72 ROQUE, Allyn...... 10 Est/Civil/RE FLEET, H Bart...... 86 HURT, Richard Thorne...... 77 ROQUE, Henry Randy...... 08 STEIN, Bernard Dane...... 71 FOSTER, John Clifford III...... 66 INNES, Jonathan L...... 01 ROSADO BARRERAS, Marielys Del Carmen...... 12 STEINBERG, Robert Sorrell...... 75 HAMBY, J Michael...... 10 JACOBS, Donald Frank...... 74 ROSEN, Arthur R...... 10 STITZ, Jared Hartley...... 10 HIPSH, Larry H III...... 05 Est/CIT/Civil ROSEN, Howard D...... 74 STONE, Andrea...... 11 KETCHERSID, William Lee...... 06 JOHNSON, Wade Franklin, Jr...... 84 ...... Est STONE, Bruce Michael...... 74 PAGE, Joseph Brian...... 08 JONES, Christopher Garrett...... 97 ROSENBAUM, Michael Jacob...... 98 TABRAUE, Stacey Lynn...... 06 PERRI, Daniel C...... 71 JONES, Kathryn Paje...... 05 ROSENBERG, Lili Sorondo...... 11 TAMAYO, Alfredo Raul...... 07 Est/GenFed/Crim KRAK, Kathleen A.M...... 98 ROSENBERG, Michael...... 77 TEJIDOR, Andres Enrique...... 10 PITELL, Lisa Y...... 00 LANCE, Vonya Zee...... 03 ...... Inter/Est/GenFed TEST, Sandra Lee...... 82 LANE, Paul Camp...... 80 ROSENBERG, Todd Neil...... 01 TEVEL, Sean...... 12 Orange LEFKOWITZ, Ivan Martin...... 79 ROSENTHAL, Steven Marc...... 97 TIKTIN, Andrew Michael...... 92 LEON, David Francis...... 95 ROSKIN, Howard E...... 62 TOLLEY, Benton Caruthers III...... 77 ADAMS, Glenn Arthur...... 88 LOGAN, Melissa Ann...... 03 RUBINGER, Jeffrey Lyon...... 97 TOMAS, Ayuban Antonio...... 03 AHEARN, Matthew John...... 97 LOONEY, Stephen Ralph...... 87 RUBINSTEIN, Jeffrey Daniel...... 74 Crim/Civil/FICrm AKINS, David James...... 84 CLHB/GenFed/TBE RUBIO, Maria Del Pilar...... 14 TRAUM, Judith Rood...... 78 APONTE, Julio Manuel...... 05 LURIA, Alia...... 09 RUFFNER, Charles Louis...... 64 TRAUM, Sydney S...... 65 ARBUTHNOT, Alina Denise...... 14 MACDONALD, Robert S...... 81 ...... Civil/Crim/CLHB Est/CLHB/CIT BAILEY, Mary Merrell...... 02 MALEC, Brian Michael...... 07 RUIZ-GONZALEZ, Barbara Emelina...... 03 TRESCOTT, Robert Lyman...... 70 BARBER, Anita Louise...... 95 MARTIN, Tyrone M...... 11 SABO, Norma Elizabeth Espinosa...... 85 TRULLENQUE, Anthony L...... 88 BARKLEY, Mary F...... 14 MCFARLAND, Joseph Bothwell...... 83

89 Est/Inter/CLHB ALVAREZ, Alejandro...... 81 GHOUGASIAN, Paul Edward...... 95 MIRABILE, Harry P...... 11 MCNABB, James Ayres, Jr...... 69 CIT/UTIL/GenFed GenFed/Est/Civil MORICI, Alfred G...... 71 Est/GTT/GenFed ANTARAMIAN, Ricardo A...... 05 GLASER, Joshua Bryan...... 12 StTx/TxFrXch/Est MEIER, Gregory William...... 95 ASARCH, Steven J...... 76 GLASSMAN, Daniel Jonathan...... 07 MORRIS, Stuart Richard...... 89 Est/GTT/GenFed Est/GTT/Prtshp GOLDBERG, Mitchell William...... 09 Est/GTT/CLHB MELNICK, Gregory Edward, Jr...... 92 AUGUST, Jerald David...... 77 GOLDBERGER, Scott Lawrence...... 04 MORRISON, John Thomas...... 74 MILLER, Nora Hardy...... 00 AVERBOOK, Daniel Zachary...... 69 GOLDGLANTZ, Joshua Nathaniel...... 07 MYERS, Lori Blotnick...... 94 MILLER, Scott Gefen...... 91 BASEMAN, Alan H...... 86 GOODALL, Deborah Packer...... 93 NARDOTTI, Anthony M...... 81 ...... Est BASKIES, Jeffrey Alan...... 91 GOTTLIEB, Stuart M...... 81 NETHERY, Martina Lee...... 09 MOLER, Andrew Clifton...... 89 BEER, Jerald S...... 80 GREENBERG, Martin Fred...... 68 NIRENBERG, Richard Bruce...... 90 MURVIN, Christopher Regal...... 95 TBE/Est/GenFed GREENSPAN, Michael E...... 11 O’NEILL, Holly M...... 99 NESBITT, Ronald Charles...... 10 BELSON, Steven Andrew...... 85 GRESSA, Adam Alexander...... 11 OLSEN, Ryan Clark...... 13 NEUKAMM, Michael Edward...... 86 BENSIMON, Daniel...... 07 GROW, Richard Dennis...... 96 ORTEGA, Jessica Ann...... 13 NEWMAN, Carly Marie...... 12 BERGER, Andrew M...... 02 GUASTAMACCHIA, Janine Anne...... 12 OSBORNE, R Brady, Jr...... 83 NICE, Marina C...... 86 BERKELEY, Steven Mitchell...... 02 GUTIERREZ, Grace...... 97 OWEN, Jack Benson, Jr...... 85 NOVICK, Jessica Captain...... 07 BETHEIL, Blake Garrett...... 13 HAFT, Stuart Jeffrey...... 96 CLHB/RE/TxFrXch O’KANE, Matthew Regan...... 91 BEYLUS, Neal H...... 92 HANLEY, Daniel Andrew...... 73 PALADINO, Richard...... 84 OKATY, Michael A...... 01 BIALCZAK, Christine...... 06 Est/GTT GenFed/Crim/Civil OMBRES, Alexander Jon...... 79 BLAIR, Laurence Ian...... 94 HARDING, George Edward...... 93 PARTHEMER, Mark Richard...... 04 PALMISANO, Jason Scott...... 06 BLATT, Peter A...... 95 HARRIS, Michael R...... 73 PATTERSON CREWS, Beth Ann...... 97 PEPE, Ralph George...... 96 CIT/Prtshp/GenFed HAUSER, Lisa Zebrick...... 95 PEPPER-DICKINSON, Tasha K...... 97 PERCOPO, Joseph Mario...... 09 BODIAN, Martin Harold...... 87 Est/TBE PETILLO, Julie A...... 85 PHILLIPS, A Brian...... 95 BOHSALI, Sal F...... 03 HEALY, Charlotte Ann...... 87 PICKEN, Gregory C...... 79 PRICE, Pamela O...... 73 BOWERS, David Ellis...... 84 HEIN, Steven Ira...... 92 PILOTTE, Frank T...... 77 Est/CLHB/GTT BOWMAN, Scott Andrew...... 08 HENRY, Thornton Montagu...... 72 Est/GTT/TBE PRINCE-TROUTMAN, Stacey A...... 02 BRAUN, Keith Brian...... 93 Est/GTT/ExOrg PINNOCK, Duane Linford...... 02 PYLES, Cynthia Jessen...... 86 Est/ExOrg/StTx HERB, James Allan...... 78 POPPER, Rachel...... 13 PYLES, Stephen Frederick...... 14 BROWN, Mark Richard...... 94 HERRERA, John Anthony Joseph...... 92 PRATT, David...... 93 RABITAILLE, Regina Elizabeth...... 10 GenFed/Est/StTx Est/GTT/GenFed Est/GTT/CLHB REID, John J...... 77 CAPLAN, Lawrence Allen...... 84 HOCHMAN, Elliot Floyd...... 82 PROBST, Daniel Joseph...... 91 REINERT, Peter Eckert...... 84 Est/TBE/Inter HODSON, Ashley Suzanne...... 09 RADER, Stuart A...... 82 REINHARDT, Eric C...... 84 CARROLL, William Carter...... 92 HOGAN, Lesley Sylvia...... 90 Est/GTT/CLHB ROBINSON, Richard Monroe...... 67 CASEY, Patrick Joseph...... 74 HOLLAND, David Eric...... 96 RANDOLPH, John William, Jr...... 93 ROSEN, David Joel...... 13 TBE/CLHB/Prtshp HOUGH, John Harrison...... 93 RAPPOPORT, Adi...... 97 SANDERS, John Allen...... 85 CHAVES, Robert Aaron...... 79 HUBER, Andrew Todd...... 96 RAYMOND, John J, Jr...... 75 TBE/Est/GenFed Inter/TBE/Ext HUBER, Jami Leeson...... 96 REINSTEIN, Joel...... 71 SCALETTA, Anthony J...... 95 CHERRY, Richard George...... 80 HUSSEY, Wayne Anthony...... 03 ROBERTS, Jeffrey Waintroob...... 15 SCHICK, David Lawrence...... 87 CHESLACK, Brian G...... 00 JOSEPHER, Richard Alan...... 78 ROBES, Robert John...... 98 SCHWARZ, A Herbert...... 00 CLAYMAN, Caryn Joan...... 84 TBE/Est/Civil ROSEN, Carl Stephen...... 95 SHEPPARD, Alan Campbell, Jr...... 93 Est/GTT/GenFed KADYSZEWSKI, Kathleen A...... 03 ROSNER, Bonnie L...... 80 SHIN, Tae...... 05 CLICK, David Forrest...... 84 KAHN, Jeffrey Stephen...... 78 CLHB/GenFed/CIT SHIRLEY, Jonathan Wayne...... 85 COENSON, Douglas Ron...... 01 ...... BENE/Est RUBIN, Charles Donald...... 83 SLOANE, Jeremy Stanton...... 01 COMITER, Alyse Reiser...... 10 KAPLAN, Seth Robert...... 93 Inter/Est/CLHB SPECHT, Lisa Ann...... 94 COMITER, Andrew Robert...... 09 Est/GTT/CLHB SANDERS, Douglas Jennings...... 82 SQUIRES, Jonathan Campbell...... 09 COMITER, Richard Bruce...... 81 KARIBJANIAN, George Daniel...... 88 SANTINO, Dana Marie...... 00 STANLEY, Norma...... 88 Prtshp/Est/RE KATZ, Martin Victor...... 73 SCHAUM, Mark Alan...... 85 TAYLOR, T Kevin...... 94 DAUGHERTY, Gary Allen...... 79 KATZ, Thomas Owen...... 82 SCHEPPS, Mitchell D...... 93 TERRELL, Mark W...... 04 DAWSON, James Patrick...... 86 TBE/Est/GenFed SCHREIER, Andrew M...... 78 TERRY, David Emory...... 80 DEDICK, Mark Thomas...... 95 KEMPE, Joseph C...... 82 SCHWARTZ, Derek Augustin...... 98 THAKRAR, Rikesh...... 07 ...... GenFed/StTx KENNEDY, Brian D...... 04 SCHWARTZ, Howard L...... 84 TORRES, Ana Cristina...... 06 DEMPSEY, William Glenn...... 77 KENNEDY, Peter Todd...... 91 SEFTENBERG, Stephen Longfellow...... 89 TUFTS, Thomas Scott...... 99 DOANE, Randell Craig...... 81 Est/CLHB/GenFed Est/CLHB/GTT VALBH, Sandip Ishwar...... 97 DOANE, Rebecca Graveline...... 86 KENNEY, Timothy H...... 68 SEHAYIK, Daniel Elijah...... 12 VALENTINE, Elina Gonikberg...... 08 Est/GTT/GenFed KIRSNER, Marvin A...... 82 SHAMP, Andrew Michael...... 99 VOGELBACHER, Pierre M...... 99 DREYER, Derek William Craig...... 07 GenFed/CLHB/StTx SHORE, Barbara Ann...... 90 WALKER, Travis McGlynn...... 12 DUANE, Rosanne Michele...... 94 KLEIN, Sasha...... 05 SHUSTER, Addison Herbert...... 80 WALSH, Brian Michael...... 05 ELLIOTT, David Scott...... 87 KOCHKERIAN, John Ohans...... 09 SIEGEL, Ronald L...... 78 WARE, Caroline Eden...... 07 Est/GTT/ExOrg KRATISH, Traci Alyn...... 03 Est/GTT/GenFed WATERS, Edward Andrew...... 13 ELLIS, Seth Eric...... 95 KULUNAS, Joseph John...... 80 SILVERMAN, Thomas Nelson...... 74 WEBSTER, David Allen...... 80 Est/GTT/GenFed LAMPERT, Michael Allen...... 83 SINGER, Michael S...... 88 GenFed/Prtshp/Inter EUSANIO, David M...... 82 LANDSMAN, Joshua Reed...... 10 SKRANDEL, John Joseph Robert...... 97 WEINGART, Christine Lynda...... 06 EVANS, Frank Owen III...... 02 LESLIE-SCHUEMANN, Laura M...... 03 SLATER, Kenneth Z...... 82 WILSON, Amanda Ferguson...... 11 FEINGOLD, Brandon Geoffrey...... 96 LEVIN, Jay Samuel...... 11 SMAILIS, Lauren Alexis...... 13 WINSHIP, Ashley Calhoun...... 03 BENE/Est/CLHB LEVINE, Steven Jeffrey...... 85 SMITH, William Grant...... 10 WISNIEWSKI, Mark...... 97 FEINGOLD, Melissa Melzer...... 05 LIBOW, Allen Howard...... 91 SMITH, Yoshimi O...... 04 WOHLUST, Gary Charles...... 69 FINGER, Michael Nathan...... 05 GenFed/Est/CIT/StTx/FlCiv/FlCrm SPALLINA, Robert Louis...... 01 Est/GTT/CLHB FLANIGAN, John F...... 65 LIGHT, Eric Harold...... 00 STETSON, William A...... 00 WOLF, Julie Mija...... 81 FLEMING, Christian Morgan...... 03 LIOCE, Domenick R...... 79 SVEUM, Catrina Anne...... 08 ZITZKA, Joseph Wendell, Jr...... 01 FOERTSCH, Leah Ann...... 04 RE/CLHB/TBE SWARTZ, Sean Matthew...... 14 FOGLIETTA, Joielle A...... 11 LIST, Marc H...... 91 TANNENBAUM, Michael David...... 79 Osceola FORBES, Philip Harris...... 74 LUSTHAUS, Adam M...... 10 TESCHER, Donald Robert...... 69 FORD, D Robert...... 01 MAGUIRE, William James...... 09 Est/CLHB/GenFed HARRIS-STARKS, Cassandra L...... 14 FREUND, George Robert III...... 11 MAURER, Jani E...... 84 THALER, Manley H...... 78 MACK, Christopher Albert...... 13 Est MCKINLEY, Kevin Jean...... 03 THIERMAN, Abigail Emma...... 84 GALVANI, Lauren A...... 09 MEAD, Justin Blair...... 98 THOMPSON, Brian E...... 01 Palm Beach GARELLEK, Steven...... 92 MIDDLETON, Charles I...... 13 TURKO, Matthew...... 06 ALCALDE, Elizabeth Dungey...... 08 GART, David Allan...... 79 MIELNICKI, Daniel Dror...... 92 VOGEL, Michele...... 90 ALTHOUSE, Kurtis Owen...... 04 Est/Inter/GenFed MILLER, Jerome R...... 73 VOGELSANG, Stephen George...... 86

90 WALK, Tereina R...... 04 HAEFNER, Terry R...... 80 BENJAMIN, Robert Weld...... 89 DANIELS, Alan H...... 82 WALLACH, Robert Craig...... 12 HALL, Donald Robert...... 67 BRANDON, Christopher Grey...... 09 DAVIS, Bradley John...... 71 WEINSTEIN, Jeffrey Carl...... 99 HATFIELD, Matthew A...... 11 BROWNING, George III...... 70 EPSTEIN, Tobi Anne...... 09 WELLS, James R...... 93 JEFFERSON, John Kenneth...... 12 CAHOONE, David Keith...... 85 HUTCHINS, Robert J...... 84 Est/GTT/RE JENSEN, Paul Christian...... 96 CHAPNICK, Bruce Paul...... 96 KANE, Steven H...... 80 WHITMIRE, Drennen Lee, Jr...... 79 JEWELL, John Franklin...... 92 TBE/CLHB/Est Est/GTT/TxFrXch WIENER, Howard Jay...... 76 KAPUSTA, Robert, Jr...... 84 CLARK, Cynthia M...... 14 KOLTUN, Jeffrey Michael...... 90 Est/BENE/GenFed KEATON, Karen Sue...... 84 COLLINS, Robert Scott...... 96 MCMILLAN, Matthew Kevin...... 00 WIESENECK, Andrew Jay...... 00 Est/GTT/TxFrXch CONKLIN, Thomas Raymond...... 92 ROGERS, Thomas Robert...... 77 WILLIAMS, Jorja Monique...... 08 LAMIRANDE, Andrew Joseph...... 14 DUNHAM, John Raymond III...... 82 ROY, William Glenn III...... 02 WILSON, Sean Lee...... 94 LANG, James O’Berry...... 10 ELMORE, Douglas John...... 06 VENDITTELLI, Louis Victor...... 74 WINROW, Tracy Ann Heider...... 99 LANG, Joseph Hagedorn...... 64 Est/CLHB/TBE Est/CLHB/TBE WINTER, Bruce Edmund...... 74 Est/GenFed/GTT ERVIN, John Mansfield...... 08 WARD, Jason Scott...... 12 WOLF, Robert Michael...... 80 LECHNER, Bernard J...... 65 FERGESON, James Oliver, Jr...... 74 WHITE, Hillary Dawn...... 93 Est/Civil/CLHB LECOMPTE, Morris Allen...... 79 FRANO, Rose-Anne Barnidge...... 02 WILSON, Robert Warren...... 10 WOLFE, Harold Edward, Jr...... 79 LITTLE, Michael Gene...... 90 GETZEN, Linda Ruth...... 82 YUDENFREUND, Joel Howard...... 89 LIU, Jason...... 08 GORDON, Cheryl L...... 79 St. Johns

Est/GTT/Inter MCCLINTOCK, Darren John...... 97 GEOGRAPHIC Est/CLHB/BENE BONDANI, Christopher John...... 10 ZAKIN, Jennifer Ellen...... 98 MCCURLEY, Janette Marie...... 96 HAGAN, Dianne D...... 87 BREINIG, Wendy Christine...... 02 ZANE, Jeffrey P...... 79 MCMANUS, Robert Bruce...... 65 HARRELL, Donald J...... 82 FAIRBANKS, Randal Craig...... 80 ZARCONE, Kelly V...... 99 MITCHELL, AnnaMarie Lynn...... 12 GenFed/TBE/Est FREDEKING, Robert R. III...... 14 ZELLER, Ronald John...... 72 O’CONNOR, Patrick Michael...... 86 HECKER, Susan Barrett...... 92 GINN, John Richard...... 14 PIPPEN, Joseph Franklin, Jr...... 81 HORLICK, Michael D...... 80 JACKSON, Andrew...... 06 PLESS, Erica Good...... 09 Pasco ...... CLHB/Est/TBE Est/TBE/Bkrpt RAYMOND, Julian Paul...... 73 BENNETT, Stephen Alan...... 77 HRIC, Michael...... 79 KIERNAN, Claudia M...... 05 REISCHMANN, Charles Fred...... 84 RE/StTx/CLHB TBE/GenFed/Est LOTZIA, Emerson Matthew...... 81 RETTEW, Courtney Nicholson...... 05 BERKMAN, Peter Benjamin...... 14 ISPHORDING, Roger O...... 60 O’LEARY, William Andrew...... 90 RIVELLINI, Peter Anthony...... 95 GILMORE, David Charles...... 81 Est/GTT PATTERSON, Lawrence Robert...... 74 SCHAFER, Walter Louis, Jr...... 77 JACOBS, Fredric Charles...... 06 RAY, Krista Waldron...... 00 SILVERMAN, Jonathan Corey...... 04 JOHNSON, David Paul...... 86 ROBERTS, Tance Elizabeth...... 92 Pinellas SLAUGHTER, John E, Jr...... 70 JOHNSON, Robert Maurice...... 65 Est/GTT/GenFed ALLEN, Debra Brown...... 13 SNYDER, D Jay...... 77 KESSLER, Bryan Scott...... 12 SAPORA, John Allen...... 92 BAKER, Logan Lawson...... 13 TBE/Est/CIT KING, Mary Elizabeth...... 93 SMITH, Angie Lee...... 09 BIBLE, Robert William, Jr...... 86 SOROTA, Joseph J, Jr...... 74 KNIZE, Peter Matthew...... 05 TOUSEY, Clay Burford, Jr...... 76 BIRCH, Adam Douglas...... 14 SPOOR, James Russell...... 06 KOONTZ, Jo Ann Marie...... 06 WALLIS, Donald Wills...... 74 BOKOR, Bruce Howard...... 72 SPOTTSWOOD, William Blackburn, Jr...... 09 LEWIS, Richard Quintin III...... 03 WILLIAMS, Ryan...... 10 GenFed/Est/CLHB SUMMERS-POWELL, Alan...... 93 LIEBERMAN, Erik Robbins...... 84 ZEHMER, John H...... 80 BRONSTEIN, Joel D...... 72 TANCK, Jennifer Anne...... 08 LOPEZ, Edward John...... 84 CLHB/Est/TBE TREBY, Brian D...... 01 Est/Civil/CLHB St. Lucie BURKE, Robert C, Jr...... 74 VAN PELT, Kit E...... 13 MARKS, Gregory Michael...... 87 BURRI, Dean Allen...... 13 WALKER, Mercedes Alice...... 81 MAYPER, Matthew Brett...... 92 ABERNETHY, Bruce R...... 83 CAHILL, Michael Louis...... 00 WANAMAKER, Wayne Marion II...... 95 MCCLOUD, Francis Gant...... 09 APFELBAUM, Dana Michelle...... 09 CALLAHAN, Daniel Joseph, Jr...... 09 WEIS, Nicole Alexis...... 07 MCGINNESS, William Lee...... 85 GOULD, Bradley Ross...... 01 CALLAHAN, Jack Morgan, Jr...... 99 WHITE, Rozann Skozen...... 87 Est/GTT/CLHB Est/TBE/GenFed CAMPBELL, Cindy...... 07 WILKINSON, George Barry...... 88 MCLAUGHLIN, Thomas James...... 04 MARQUIS-ABRAMS, Renee...... 93 CARLSON, Susan W...... 82 WILLIAMS, Sarah E...... 95 MELLOR, Cord C...... 75 MINTON, Michael D...... 82 CLHB/Prtshp/CIT WILSEY, Steven Mark...... 92 MILES, Marc J...... 07 Agri/Est/TBE CARSON, Colleen Ashley...... 07 WINER, Russell Robert...... 85 MILONAS, Taso Michael...... 85 WADLINGER, Nathan L...... 13 CHATLAIN, Dean F, Jr...... 75 WIRTH, Janet Lee...... 82 Est/CLHB/GTT CIT/GenFed/Est WOLFE, Joe Rawls...... 66 MYERS, Troy Harold, Jr...... 79 Sumter CONOLLY, Henry Neal...... 80 YOAK, John Randolph...... 04 PARKER, Theodore D...... 75 GOLLER, Frederick Timothy...... 04 COOPER, Albert Tharin III...... 69 PAYNE, L Howard...... 61 CORREA, John Gerard...... 81 Polk Est/CLHB/Prtshp Est/CLHB/GenFed Volusia AIRTH, Hal Adams, Jr...... 96 PFLUGNER, John Geoffrey...... 72 CROTTY, Kenneth John...... 05 BECKER, Rebecca M 78 ATTAWAY, John Allen, Jr...... 83 QUICKER, Michael John...... 84 Est/CLHB/ExOrg GORNTO, Lonnie A, Jr. 82 CALLAHAM, Justin P...... 13 SANTIAGO, Victor...... 95 DAY, Pamela Jill...... 11 GRANT, Andrew Christopher 02 HALLOCK, David Duncan, Jr...... 88 SEITL, Wayne Franklin...... 74 DENICOLO, Christopher Joseph...... 07 KANEY, Elan Renee 02 HUNT, D Andrew...... 86 SIEGEL, Mark D...... 83 Est/GTT/RE KANEY, Jonathan D, Jr. 69 LANCASTER, John Joseph...... 92 SILBERSTEIN, David Mark...... 84 DRICKMAN, Phyllis H Bender...... 73 GenFed/CLHB/Est MEDINA, Daniel...... 94 CLHB/Est/GenFed FAEHNER, Michael John...... 94 MARTINEZ, Janet Elaine 89 Est/CLHB/TBE THOMAS, Joseph Sebastian...... 07 Civil/Est/GenFed PATEL, Deepan 13 MILLER, David Allen...... 00 TROIANO, Jeffrey Todd...... 06 FAULKNER, Debra Ann...... 11 ROSS, Kimball Kent 69 MUNDY, Craig A...... 91 TULLIDGE, Daniel L...... 13 FOSTER, David L...... 60 SANDS, Kenton Voges 89 RODRIGUEZ, Anthony Marcos...... 08 TYLER, Thomas Charles, Jr...... 91 Est Crim/Civil/FlCrm UPDIKE, Lawrence Conner...... 74 TYNAN, John P...... 76 GASSMAN, Alan Scott...... 83 WOERNER, Harold Charles, Jr. 72 VREELAND, John Keith...... 71 WAGNER, E John II...... 99 Est/GTT/Bkrpt WILSON, Latimer Caleb...... 09 CLHB/TxFrXch/StTx GELLER, Jack J...... 77 WALLACE, David Lee...... 81 GIBBS, B Gray...... 77 Santa Rosa WALLACK, Michael Myron...... 73 GLEIM, Holger David...... 82 WEATHERBIE, Jonas Blake...... 11 Est/GTT/CLHB LOVELAND, Kimberly Nicole...... 14 WEST, John W III...... 93 GODÍNEZ-SAMPERIO, José Manuel...... 14 PRIEST, Misty Brown...... 11 Civil/CIT/Est GRIFFIN, Linda S...... 83 WILSON, Michael J...... 03 GRIMAUDO, Nicholas J...... 09 Sarasota GRIMES, Jason Michael...... 06 ARRONIS MROCZKOWSKI, Tina M...... 12 Seminole GULECAS, James Frederick...... 95 BAND, Gregory Scott...... 90 GUTHRIE, John Marvin...... 73 ANDERSON, Taylor E 09 BEHRENFELD, William H...... 80 GYLES, Holly Maureen...... 03 BRYAN, Randy C 93 Est/GenFed/GTT

91 Out-of-State

Alabama Delaware Kentucky North Carolina BEDIA, Lucas Christopher, ...... 16 DONOGHUE, Julie Marie, ...... 92 BRENNEN, David Alexander, ...... 92 BRIGGS, Ryan Larry, ...... 13 DRUM, David William...... 10 BRUGGER, John N III...... 97 CICMANEC, Corinna Marie...... 13 MCNAMEE, Kevin Alexander...... 98 Georgia GRIFFIN, Martha Jean...... 06 DAVIS,, Leroy, Jr...... 13 MUSSETTER, Terri Renee...... 84 HERMAN-GIDDENS, Gregory...... 92 MILLS, Jonathan Lowell...... 15 AFIELD, Walter Edward III, ...... 01 REEDER, Kyle Fred...... 10 Est/GTT/ExOrg BAGWELL, Mitchell Todd...... 14 ROMAINE, Douglas Patteson...... 80 HOROWITZ, Steve C...... 65 Arkansas BAISDEN, Christopher Holmes...... 00 TOLLIVER, Sara Anne...... 00 MARSH, Richard Eugene, Jr...... 84 SALAMONE, Salvatore F., ...... 03 BARRINEAU, Charles Reid...... 12 WEINBERG, Scott Allen...... 11 PERRY, John Duncan...... 03 BAUMANN, Dale Robert...... 89 WARNER, Jonathan H (Jason)...... 72 BURGER, Harvey Alan...... 71 Arizona Inter/StTx/GenFed BURGNER, Bobby Lamar...... 90 Louisiana WAUGH, Sara Page Hobson...... 16 GOTT, Jeffrey Monnett, ...... 97 COMPARETTO, Frank III...... 13 BENEZECH, Linnie Leigh, ...... 05 MARSH, Larry Dale...... 81 COURTNEY, John Charles...... 81 BURCZ, Gregory E...... 08 CLHB/Est/BENE DANCEY, Nicholas John...... 12 THOMAS, Kimberly Shea...... 10 New Jersey DORTCH, Clifton Lee, Jr...... 13 CHAIT, Ely M, ...... 11 California EINSTEIN, Lance Gilbert...... 06 Massachusetts CHESLOW, Alvin Mark...... 07 EWING, William Peeler...... 92 GRIMSTEAD, Angela Michelle...... 98 BRIDY, James Peter, ...... 91 CAPOBIANCO, Daniel Bernard, Jr., ...... 81 Prtshp/Inter/CIT HOPKINS, Justin...... 09 BRISTOL, D Ian...... 99 EHRLICH, Kristen A...... 13 FAIST, Elizabeth...... 09 KILCULLEN, Kevin Mark...... 10 DIOSDI, Anthony Victor...... 01 FOWLER, Kathleen...... 12 FELDMAN, Jonathan A...... 99 KOSAREK, Chester, Jr...... 83 HASHMI, Ryan Rohit...... 14 KONTARIDIS, Chris Nicholas...... 01 HANSON, Jasen Dean...... 14 LEPELSTAT, Martin L...... 72 JENSEN, Tatiana...... 16 MISILO, Frederick Michael, Jr...... 14 HAUN, Michael Douglas...... 96 CLHB/Est/GenFed KAHN, Jeffrey Burton...... 88 SHORO, John Francis...... 88 HEARD, Camilla Khan...... 98 MCCORMICK, Patrick John...... 10 LANGER, Jerri L S...... 81 Est/GenFed/GTT HELLER, Michael...... 90 PATEL, Parag P...... 12 MALAKOFF, Michael Allen...... 98 SULLIVAN, Charles William, Jr...... 85 HILLIER, Zoila Elisa...... 10 Est/Inter/GenFed MENDELOWITZ, Myron David...... 97 Est/GenFed/CLHB JACOBS, Gregory Adam...... 92 SCHWARTZ, Robert Stephen...... 89 PALAIGOS, Anthony George...... 94 Est/GTT/CLHB SIANA, Philip John...... 11 PEGG, Christopher Keith...... 01 LANGE, Mark S...... 82 Maryland SIROIS, Donna Christine...... 08 WHITTEMORE, Ajay Clark...... 05 Prtshp/ExOrg/TxExFin BONAVIRI, Micah Antone, ...... 15 TRAVERS, John Edward...... 11 YASHOU, George Yashou...... 00 MCCANN, Patrick Joseph, Jr...... 12 BOND, Mayrav...... 05 UNGER, Todd Scott...... 06 MICKLER, Malcolm Peterson III...... 74 CAVANAUGH-MIDDLETON, Maureen P...... WALSH, John K, Jr...... 83 Colorado NICHOLAOU, Christopher Louis...... 99 97 WARD, Daniel Ignatius...... 09 CAHALAN, Joseph Ryan, ...... 08 PALMS, Suzanne Maria...... 11 DRUJAK, Brian M...... 02 WARREN, Ronald M...... 05 CRAMER, Daryl Brian...... 87 PATEL, Ritesh G...... 13 PYRROS, Alexander...... 10 START, Lisa...... 93 PIERRE, Christopher Michael...... 13 ROOD, Joanne Lynn...... 86 New Mexico ROBERTS, Lisa Marie...... 97 SANDERS, Russell Todd...... 99 CROSS, Dean Bogle, ...... 11 Connecticut SALOMON, Jennifer Marie...... 12 SHAFI, Zeeshan Quder...... 10 SCHMIDT, Michael John...... 01 WETMORE, Thomas E...... 85 KAPILOFF, Arnold Y, ...... 75 SCROGGIN, John Jeffrey...... 78 ExOrg/BENE/GenFed Nevada LARSON, Lawrence Earl...... 83 SPEHAR, Henri Matija...... 06 WOLF, Benjamin Mark...... 13 WERNER, Michael Bruce, ...... 68 LEHN, David Mark...... 15 STAVICH, Steven P...... 10 MORRIS, David Robert...... 77 TOWNSEND, Dennis Carl II...... 14 Maine New York NECKRITZ, Seth Stuart...... 95 OSGOOD, Marsha L., ...... 00 AUGUST, Jerald David, ...... 77 NOWOTNY, Gerald Raymond...... 94 Iowa AXMAN, Daniel Brett...... 16 SOLOMON, Greta Emily...... 78 MONROE, James Robert,...... 73 Michigan AZRILIANT, Evan Bret...... 94 BARNA, Robert John...... 00 CARVER, Eric Thomas, ...... 95 District of Columbia BROWN, Julie M...... 97 Illinois CHRISTOPOULOS, George James...... 94 ADLER, Robert Martin, ...... 13 CHESLA, Todd Steven...... 06 BAKAL, Scott Jay,...... 16 DEIOTTE, James Terrence...... 88 AGUILAR, Andrea...... 16 CLARK, Scott Brian...... 90 BART, Gregory Raymond...... 02 HIRSCHMAN, Sherman...... 83 AMIN, Kathryn Bjornstad...... 09 COHEN, Jeremy B...... 12 BORUTA, Stephen Lee...... 06 HUFF, Robert Marvin...... 13 BURGESS, Michael J...... 05 COMEAU, Paul Roland...... 75 BROWN, Marshall K...... 81 MIRZA, Henna Y...... 09 CANNEY, Timothy John...... 15 StTx BRUGGEMAN, Nancy Ellen...... 08 RIVKIN, Steven Mark...... 83 COLLINS, Clayton Hunter...... 12 DAVIS, Sanford Jay...... 96 CLINGEN, Kenneth William...... 14 SHAPACK, Richard A...... 77 DULING, Christopher...... 07 DEL CASTILLO, Albert Armando, Jr...... 14 CYZE, Donald A...... 13 STARK, R Keith...... 80 EULISS, Richard Donald...... 04 DOSIK, Joanna Kane...... 00 DE LAMAR, Roberta Marie...... 81 THOMAS, James...... 07 FUSCO, John M III...... 10 FEILER, Joshua Paul...... 97 JOSTOCK, Eric H...... 92 FOLEY, Stephen Raymond...... 13 GOTTLIEB, Andrew H...... 13 MIDURA, Timothy Scott...... 80 Minnesota GALANT, Jeffrey Andrew...... 78 GRAHAM, Mark Andrew...... 06 PROUSIS, Michael T...... 75 FORSBERG, William S, ...... 95 GOLDSMITH, Mark Alan...... 84 MARTINELLI, Robert R...... 04 VALDES, Miguel A...... 78 MAYNOR, James M, Jr...... 13 SAMUELS, Paul Edward...... 77 TBE/Prtshp/CLHB Inter SANCHEZ, Alonso Emilio...... 04 ORTIZ, Lisandra...... 14 GOLDSTEIN, Stuart Wayne...... 80 OWENS, Marcus Sherman...... 74 Indiana GOODWIN, James Williams III...... 13 PAOLILLO, Matthew Scott...... 10 Mississippi GREENBERG, Andrew Mark...... 80 RYAN, Bradley R...... 15 HETZNER, Marc A, ...... 08 DAVIS, Donna Raye, ...... 89 GREENSPAN, Michael E...... 11 KODAY, James...... 86 GROUF, Jon H I...... 75 SPENCER, Thomas Kevin...... 96 ELLIS, Sean Wesley...... 96 JOSEPHSON, Mark Allan...... 99 STACKHOUSE, Kent P...... 12 Est/CLHB/GenFed JUREWICZ, Witold Maksymilian...... 08 THOMAS, Randall Shaw...... 14 Kansas GERSHON, Ira Richard...... 84 KAPLAN, Eric S...... 08 WALET, Natalie Leona...... 14 ANGELL, Chase Elling, ...... 10 KELLMAN, David Alan...... 76 WATKINS, Tracy Lynn...... 03 MARTELLO, Sarah Elizabeth...... 09 Montana LEE, Paul S...... 92 WOOD, Stefanie Paula...... 10 BUCKLEY, Kristy Loraine, ...... 06 LEVOKOVE, Samantha Robyn...... 12

92 LEYTON, Stuart E...... 09 WORLEY, L Glenn...... 80 LIPSCHULTZ, Brent Scott...... 92 Est/CLHB/GenFed Switzerland MAZOR, Ron...... 13 CULLEN, Matthew A...... 08 MCCUE, William James IV...... 14 Texas FORBES-JAEGER, David G...... 84 MCGOUGH, Stewart Meagher...... 80 KEEN, Kevin Tyler...... 14 ABBOTT, Michael Allen, ...... 83 MILLMAN, Paul Martin...... 81 MICHAELS, Marnin J...... 98 BENE/Est/GenFed NEWMARK, Mitchell Andrew...... 99 SCOTT, Nathalie F...... 01 BAIR, Adam Robert...... 11 NULL, James Samuel Heller...... 03 BOSE, Arup Kumar...... 90 PARADISE, Melvin...... 75 DAMITZ, Barbara Jean...... 88 POWERS, Paul J, Jr...... 79 DOBSON, Lisa Suzanne...... 98 REHNS, Lindsay Anne...... 08 HURLEY, John Eric...... 03 RIKER, William Michael...... 10 KRASNY, Kenneth Mark...... 76 ROSENBERG, Michael David...... 13 CIT/Prtshp/TBE TRAUMAN, Brian Paul...... 99 SCHWARZ, A Herbert...... 00 GenFed/GTT/Est SNIDER, Mark D...... 01 TURNER, Arik G...... 03 WILDER, Gregory Fred...... 83 TWIETMEYER, Don Henry...... 80 CLHB/Est/TBE VALENZA, Vincent Louis...... 88 GEOGRAPHIC CLHB/Prtshp/TxFrXch WALSH, Ryan Alexander...... 13 Utah DAHLE, Mark Felker, Jr., ...... 04 Ohio BACON, David Forrest, ...... 11 Virginia BECK, Mark Joseph...... 89 BURQUEST-FULTZ, Patricia Laine, ...... 82 BURM, Cheryl Lyn...... 01 DE CASTRO, Mario Alfonso...... 96 CARLSON, Douglas Christian...... 82 FULTZ, Richard D...... 78 CARNAHAN, Timothy D...... 81 HARWOOD, Steven Jay...... 79 COUMOU, Nicole Kathleen...... 13 HUGHES, Lisa Marie...... 15 DINGLEDY, Jay R...... 80 JERWICK, Erika...... 12 GARIEPY, Stephen Henry...... 05 LARRY, Rosemary Lyons...... 10 JULIUS, Thomas Norbert...... 75 MEHR, Jeffrey Fredric...... 07 KRATUS, Eugene A...... 79 SAMS, David Michael...... 09 LAVALLEY, Richard Gerard, Jr...... 86 SANDIFER, Courtney Byron...... 91 MOON, Jessica Bacon...... 11 SILVEIRA, Leonardo...... 13 ROTH, Jeffrey Paul...... 72 SOTO, Michelle L...... 14 ROWLAND, Ronald L...... 73 THAKKAR, Yash Kirit...... 12 Prtshp/TBE/Est TROLENBERG, Natalie Anne...... 09 VOGEL, Gary Robert...... 92 Pennsylvania WILSON, Ayana O...... 98 CATANESE, Nathan Samuel, ...... 15 CIARIMBOLI, Dominic...... 93 Washington Est/GenFed/TBE CICERO, John Eugene II, ...... 69 COMISKY, Ian M...... 76 Crim/Civil Wisconsin DRICKMAN, Phyllis H Bender...... 73 MARIS, Charles G, ...... 10 ELLIS, Jonathan H...... 96 RONDEAU, Katherine Marie...... 91 Est/GTT/CLHB GOOSSEN, Brian Jeffrey...... 14 British Colombia HERRMAN, Jacquelyn Cory...... 11 LAUER, John Andrew...... 06 TRUMBULL, Eric J...... 01 LUNDY, Joseph Edward...... 68 MARDINLY, Peter Alan...... 02 Canada MCCLOSKEY, Stephen U, Jr...... 12 ALTRO, David Aaron...... 84 MILLIGAN, Kevin Armand...... 96 BRATZ, Roanne Cynthia...... 80 NANOVIC, Roger Nicholas...... 08 GOFF, Guillaume...... 10 SHAMBURG, Stephen Craig...... 10 LOBO, Kenneth...... 10 SHENKAN, Virginia Ohringer...... 90 SHERIFF, Stephen Harrison...... 93 England THOMAS, Michael P...... 06 VENTRESCA, Kenneth Michael...... 11 NERLAND, Stephen Everett...... 10 Rhode Island Hong Kong GAMBLE, William Bergh, ...... 78 MCCORMICK, George Robert, Jr...... 09 MOYLAN, Thomas Joseph...... 98 Japan South Carolina HENDERSON, Anitha Nalini...... 11 BYARS, Justin Scott, ...... 08 Luxembourg Tennessee O’NEAL, James Thomas III...... 99 BOBANGO, John Allen, ...... 86 BRANDON, Christopher Grey...... 09 Singapore EWING, Phillip Lynn...... 04 BREVETTA, Michael J...... 01 FLINN, Aaron B...... 05 FLIPPO, William Bryant...... 10

93 Board Certified Tax Attorneys

Matthew John Ahearn...... Orlando, FL Lonnie A. Gornto, Jr...... Daytona Beach, FL Lawrence Fred Michelson...... Miami, FL Shawn P. Wolf...... Miami, FL Edward C. Akel...... Jacksonville,FL Bruce M. Gottlieb...... Hollywood, FL Taso Michael Milonas...... Sarasota, FL Harold Edward Wolfe, Jr....West Palm Beach, FL James Patrick Anderson...... Melbourne, FL Andrew Christopher Grant...... Palm Coast, FL Mark F. Mooney...... Tampa, FL L. Glenn Worley...... Brentwood, TN Robert M Arlen...... Delray Beach, FL Bruce David Green...... Fort Myers, FL Rex Everet Moule, Jr...... Melbourne, FL Jerald David August...... New York, NY Linda S. Griffin...... Clearwater, FL Margarita P. Muina...... Miami, FL John S. Ball...... Jacksonville, FL Vitauts Modris Gulbis...... Tampa, FL Barry A. Nelson...... North Miami Beach, FL Bernard Alan Barton, Jr...... Tampa, FL James Frederick Gulecas...... Dunedin, FL Michael J. Nolan II...... Tampa, FL Stanley H. Beck...... Hallandale, FL John Marvin Guthrie...... Clearwater, FL Louis Nostro, Jr...... Miami, FL Jerald S. Beer...... West Palm Beach, FL Steven Howard Hagen...... Miami, FL Mark James Nowicki...... Jupiter, FL Marsha Wolf Beidler...... Princeton, NJ Russell Brian Hale...... Orlando, FL Dennis Michael O’Leary...... Tampa, FL Robert Scott Bernstein...... Jacksonville, FL Brian Richard Harris...... Tampa, FL Lee J. Osiason...... Miami, FL Larry V. Bishins...... Fort Lauderdale, FL Jonathan Lee Hay...... Jacksonville, FL Richard Paladino...... West Palm Beach, FL Matthew Brian Bishop...... Jacksonville, FL Thornton Montagu Henry....West Palm Beach, FL Robert E. Panoff...... Miami, FL William Raymond Blackard, Jr.... Jacksonville, FL John Anthony Joseph Herrera..... Boca Raton, FL John Alexander Panyko...... Pensacola, FL Harris LaRue Bonnette, Jr...... Jacksonville, FL Marc A. Hetzner...... Carmel, IN Parag P. Patel...... Iselin, NJ John Charles Bovay...... Gainesville, FL Robert Stephen Hightower...... Tallahassee, FL L. Howard Payne...... Sarasota, FL David Ellis Bowers...... West Palm Beach, FL Russell P. Hintze...... Orlando, FL David Hudgins Peek...... Jacksonville, FL Scott Andrew Bowman...... Boca Raton, FL Fredric Alan Hoffman...... Miami, FL John Jacob Reinhardt Peek...... Jacksonville, FL William A. Boyles...... Orlando, FL Michael D. Horlick...... Venice, FL H. Cranston Pope...... Panama City, FL James Robert Brewster...... Tallahassee, FL Mitchell Ira Horowitz...... Tampa, FL David Pratt...... Boca Raton, FL Joel D. Bronstein...... Saint Petersburg, FL William N. Horowitz...... Bonita Springs, FL Martin R. Press...... Fort Lauderdale, FL Dennis C. Brown...... Naples, FL Erin Elizabeth Houck-Toll...... Fort Myers, FL Henry Howard Raattama, Jr...... Miami, FL Gerald Steven Brown...... Orlando, FL Michael Hric...... Sarasota, FL John William Randolph, Jr...West Palm Beach, FL Mark Richard Brown...... West Palm Beach, FL Thomas Frederick Hudgins III...... Naples, FL Adi Rappoport...... West Palm Beach, FL George Browning III...... Sarasota, FL Gary William Huston...... Pensacola, FL Timothy D. Richards...... Miami, FL Hunter Jackson Brownlee...... Tampa, FL Michael Alan Hyett...... West Palm Beach, FL Henry Jeremiah Riordan...... Arlington, VA David Paul Burke...... Tampa, FL Michael Joseph Ivan, Jr...... Jacksonville, FL Tance Elizabeth Roberts...... Saint Augustine, FL Michael James Canan...... Orlando, FL Benjamin Arthur Jablow...... Tampa, FL Kristopher D. Robinson...... Jacksonville, FL William Carter Carroll...... Palm Beach, FL Melvin J. Jacobowitz...... Miami, FL Richard Monroe Robinson...... Orlando, FL Curtis Bruce Cassner...... Naples, FL Donald Frank Jacobs...... Orlando, FL Wesley Matthew Robinson...... Miami, FL William Howard Cauthen...... Tavares, FL Fredric Charles Jacobs...... Sarasota, FL Michael Rosenberg...... Miami, FL Richard George Cherry... Palm Beach Gardens, FL David Paul Johnson...... Sarasota, FL Charles Donald Rubin...... Boca Raton, FL Dominic Ciarimboli...... Greensburg, PA Keith Howard Johnson...... Jacksonville, FL Barbara Emelina Ruiz-Gonzalez...... Miami, FL Thomas Payne Clark...... Fort Myers, FL Wade Franklin Johnson, Jr...... Orlando, FL Jeffrey Lawrence Sauey...... Ocala, FL William Michael Clifford...... Orlando, FL Richard Alan Josepher...... Boca Raton, FL Mark Jeffrey Scheer...... Miami, FL William T. Coleman, Jr...... Fort Lauderdale, FL Nick Jovanovich...... Fort Lauderdale, FL Jenifer S. Schembri...... Bradenton, FL Richard Bruce Comiter... Palm Beach Gardens, FL Jeffrey Burton Kahn...... Newport Beach, CA Joseph Barry Schimmel...... Miami, FL Charles Lindsey Cooper, Jr...... Tallahassee, FL William Kalish...... Tampa, FL Michael N. Schneider...... Jacksonville, FL John Gerard Correa...... Saint Petersburg, FL John Robert Kancilia...... Melbourne, FL Christopher Douglas Scott...... Bethesda, MD James Clifton Cox...... Tallahassee, FL Kevin Andrew Kane...... Jacksonville, FL Wayne Franklin Seitl...... Sarasota, FL John R. Crawford...... Jacksonville, FL Stewart L. Kasner...... Miami, FL Richard A. Shapack...... Bloomfield Hills, MI Kenneth John Crotty...... Clearwater, FL Martin Victor Katz...... West Palm Beach, FL Frances D. McCoid Sheehy.... Coconut Creek, FL Christopher Robert D’Amico...... Orlando, FL Thomas Owen Katz...... Boca Raton, FL Jonathan Wayne Shirley...... Maitland, FL Nicholas Manuel Daniels...... Miami, FL Cristin Conley Keane...... Tampa, FL Thomas V. Siciliano...... Boca Raton, FL James Bevington Davis...... Fort Lauderdale, FL Gregory George Keane...... Stuart, FL David Mark Silberstein...... Sarasota, FL Lawrence L. Davis...... Fort Lauderdale, FL Charles Maurice Kelly, Jr...... Naples, FL Miguel Angelo Silva...... Miami, FL Mark Thomas Dedick...... Jupiter, FL Joseph C. Kempe...... Jupiter, FL Thomas N. Silverman.... Palm Beach Gardens, FL Dale Allen Dettmer...... Melbourne, FL Jeffrey A. Kern...... Miami, FL Bernard A. Singer...... Fort Lauderdale, FL Sharon Quinn Dixon...... Miami, FL Brent David Klein...... Miami, FL D. Jay Snyder...... Saint Petersburg, FL Stephen Dennis Dunegan...... Winter Garden, FL Marvin Cuthrell Kloeppel...... Jacksonville, FL James Sopko...... Stuart, FL Charles Henry Egerton...... Orlando, FL Kevin Alan Kyle...... Fort Myers, FL Brian Curtis Sparks...... Tampa, FL James Oliver Fergeson, Jr...... Sarasota, FL Michael Allen Lampert...... West Palm Beach, FL Harry B. Stackhouse...... Pensacola, FL Michael W. Fisher...... Jacksonville, FL John Joseph Lancaster...... Lakeland, FL Glen Allen Stankee...... Fort Lauderdale, FL Timothy Lee Flanagan...... Jacksonville, FL Edward Steven Lauer...... Vero Beach, FL William Roland Swindle...... Tampa, FL William S. Forsberg...... Minneapolis, MN Michael Richard Leas...... Jacksonville, FL Clinton Mark Tarkoe...... Fort Lauderdale, FL William Robinson Frazier III...... Jacksonville, FL Alan S. Lederman...... Fort Lauderdale, FL Jeorge Eric Taylor...... Tampa, FL Nancy Sue Freeman...... Oviedo, FL Frederick Leone, Jr...... Hudson, FL Ayuban Antonio Tomas...... Coral Gables, FL Gary Brennan Frese...... Melbourne, FL Jack A. Levine...... Tampa, FL Walter Martin Tovkach...... Gainesville, FL Irwin Morris Frost...... Miami, FL William V. Linne...... Pensacola, FL Sydney S. Traum...... Coral Gables, FL Merritt Ames Gardner...... Tampa, FL Donna Carol Litman...... Miami, FL Robert H. Trudeau...... Jacksonville, FL Charles Edgar Garris...... Vero Beach, FL Kramer Allen Litvak...... Pensacola, FL Thomas Scott Tufts...... Altamonte Springs, FL David Michael Garvin...... Miami, FL Stephen Ralph Looney...... Orlando, FL Stephen George Vogelsang..West Palm Beach, FL Paul Edward Ghougasian...... Boca Raton, FL Edward John Lopez...... Sarasota, FL E. John Wagner II...... Sarasota, FL B. Gray Gibbs...... St Petersburg, FL Jack R. Loving...... Fort Lauderdale, FL Christine Lynda Weingart...... Orlando, FL Marshal David Gibson...... New Haven, CT Daniel Roy Lozier...... Panama City, FL Andrew H. Weinstein...... Miami, FL Brian Kenneth Gilroy...... Treasure Island, FL Marsha Gerre Madorsky...... Miami, FL Thomas Osborn Wells...... Coral Gables, FL Gene Kenneth Glasser...... Fort Lauderdale, FL Ryland F. Mahathey...... Boynton Beach, FL John W. West III...... Sarasota, FL Daniel Jonathan Glassman...West Palm Beach, FL Daniel Martinez...... Miami, FL Guy Edward Whitesman...... Fort Myers, FL Theodore William Glocker...... Jacksonville, FL Matthew Brett Mayper...... Sarasota, FL Howard Jay Wiener..... Palm Beach Gardens, FL Stephen Fred Goldenberg..... Fort Lauderdale, FL Thomas James McLaughlin...... Sarasota, FL Michael J. Wilson...... Sarasota, FL Ivan A. Gomez...... Miami, FL William Brian McMenamy...... Jacksonville, FL Sean Lee Wilson...... Boynton Beach, FL Howard Wayne Gordon...... Miami, FL Jane W. McMillan...... Miami, FL Robert Michael Wolf...... Boca Raton, FL

94 Areas of Concentration

FLORIDA STATE & LOCAL

Civil State Tax Procedure Richard Earl Coates — Tallahassee Paul Roland Comeau — Buffalo, NY Steven Lee Cantor — Miami Mark Thomas Dedick — Jupiter John Gerald Delancett — Orlando John Gerald Delancett — Orlando Robert Steven Goldman — Tallahassee Michael W. Ford — Gainesville Mark Elliott Holcomb — Tallahassee Stuart Elliot Goldberg — Tallahassee Mitchell Ira Horowitz — Tampa Robert Steven Goldman — Tallahassee Loren Eugene Levy — Tallahassee Russell Brian Hale — Orlando Allen Howard Libow — Boca Raton Mark Elliott Holcomb — Tallahassee Henry Michael Madsen — Tallahassee David John Hull — Jacksonville Joseph Calvin Moffa — Fort Lauderdale Alejandro Paulino Joya — Miami Benjamin K. Phipps II — Tallahassee Robert E. V. Kelley, Jr. — Tampa James H. Sutton, Jr. — Tampa David Albert King — Orange Park Cass D. Vickers — Tallahassee Marvin A. Kirsner — Boca Raton Mark Robert Vogel — Hollywood Brent David Klein — Miami Victoria Lynn Weber — Tallahassee Loren Eugene Levy — Tallahassee

Allen Howard Libow — Boca Raton CONCENTRATION Criminal State Tax Procedure Henry Michael Madsen — Tallahassee Nydia Menendez — Hollywood Steven Lee Cantor — Miami Michael Dean Miller — Tampa Loren Eugene Levy — Tallahassee Joseph Calvin Moffa — Fort Lauderdale Allen Howard Libow — Boca Raton Alfred G. Morici — West Palm Beach Kenton Voges Sands — Daytona Beach Benjamin K. Phipps II — Tallahassee James H. Sutton, Jr. — Tampa Francis E. Rodriguez — Miami Ayuban Antonio Tomas — Coral Gables Charles Ade Simmons — Tampa Alan L. Weisberg — Miami James H. Sutton, Jr. — Tampa William Dewitt Townsend — Tallahassee State & Local Taxation Samuel Charles Ullman — Miami Cass D. Vickers — Tallahassee Arturo J. Aballi, Jr. — Miami E. John Wagner II — Sarasota Stephen Alan Bennett — Wesley Chapel Jonathan H. (Jason) Warner — Spruce Pine, NC Kenneth Marc Bloom — Miami Victoria Lynn Weber — Tallahassee Keith Brian Braun — Palm Beach Gardens Gerard Francis Wehle, Jr. — Tampa Mark Richard Brown — West Palm Beach Tony L. Zarba — Tallahassee David Paul Burke — Tampa Steven Lee Cantor — Miami Lynn Frances Chandler — Naples William Michael Clifford — Orlando FLORIDA STATE & LOCAL

Agriculture Civil Federal Tax Procedure Christopher Joseph Denicolo — Clearwater Kenneth George Anderson — Jacksonville Jacqueline Bree Denton — Franklin, TN Eduardo Rafael Arista — Miami Michael D. Minton — Fort Pierce Larry V. Bishins — Fort Lauderdale Theodore F. Brill — Plantation Bankruptcy Jane Dunlap Callahan — Orlando John Gerald Delancett — Orlando Herbert Roy Donica — Tampa Philip Alan Diamond — Orlando Darren David Farfante — Tampa Santiago Diez — Miami David B. Ferebee — Jacksonville Michael John Faehner — Clearwater Gregg Garth Heckley — Tampa Darren David Farfante — Tampa Andrew Jackson — St. Augustine David B. Ferebee — Jacksonville Keith Howard Johnson — Jacksonville Michael W. Ford — Gainesville David Albert King — Orange Park Alan Scott Gassman — Clearwater Robert Conrad Meyer — Miami Paul Edward Ghougasian — Boca Raton Henry Jeremiah Riordan — Arlington, VA Howard Wayne Gordon — Miami Frances D. McCoid Sheehy — Coconut Creek William Thomas Harrison III — Tampa Mark Robert Vogel — Hollywood Mitchell Ira Horowitz — Tampa

95 Donald Frank Jacobs — Orlando Geoffrey Todd Hodges — Lutz Keith Howard Johnson — Jacksonville Fredric Alan Hoffman — Miami Richard Alan Josepher — Boca Raton Michael D. Horlick — Venice Stanley Paul Kaplan — Miami Gregory Adam Jacobs — Atlanta, GA Robert S. Lamont — Miami Steven John Johnson — Jacksonville Jack A. Levine — Tampa Jonathan D. Kaney, Jr. — Ormond Beach Edward John Lopez — Sarasota Bret Marshall Kanis — Pensacola Jack R. Loving — Fort Lauderdale Seth Robert Kaplan — Boca Raton William Bernard McCarthy — Plantation Cheryl Julien Kaufman — Miami Jan Stuart Neiman — Miami Peter Todd Kennedy — Boca Raton William H. Newton III — Miami Peter Thomas Kirkwood — Tampa Einar George Ortiz — Ocala Marvin A. Kirsner — Boca Raton Vernon Jean Owens — Ruskin Robert S. Lamont — Miami Richard Paladino — West Palm Beach William Roy Lane, Jr. — Tampa Robert E. Panoff — Miami Martin L. Lepelstat — Florham Park, NJ Daniel C. Perri — Shalimar Laird Andrew Lile — Naples Henry Jeremiah Riordan — Arlington, VA Stephen Ralph Looney — Orlando Charles Louis Ruffner — Miami Edward John Lopez — Sarasota Kenton Voges Sands — Daytona Beach Jack R. Loving — Fort Lauderdale Frances D. McCoid Sheehy — Coconut Creek Marsha Gerre Madorsky — Miami Charles Ade Simmons — Tampa Larry Dale Marsh — Phoenix, AZ Paul Robert Stanton — Coral Gables Joseph Bothwell McFarland — Orlando Ayuban Antonio Tomas — Coral Gables William Lee McGinness — Sarasota Stephen Thomas Ullman — Fort Myers Daniel Medina — Lakeland Mark Robert Vogel — Hollywood Steven Gerald Messing — Miami Andrew H. Weinstein — Miami Taso Michael Milonas — Sarasota Alan L. Weisberg — Miami Stuart Richard Morris — Boca Raton John W. West III — Sarasota Joseph Lewis Najmy — Lakewood Ranch Robert Michael Wolf — Boca Raton Barry A. Nelson — North Miami Beach Maury Robert Olicker — Pembroke Pines Closely Held Businesses Jack Benson Owen, Jr. — Palm Beach Gardens L. Howard Payne — Sarasota Arturo J. Aballi, Jr. — Miami David Pratt — Boca Raton Edward C. Akel — Jacksonville David Michael Presnick — Cocoa

CONCENTRATION Stephen Alan Bennett — Wesley Chapel Pamela O. Price — Orlando Larry V. Bishins — Fort Lauderdale Stuart A. Rader — Boca Raton William Raymond Blackard, Jr. — Jacksonville David Richard Reid — Springfield, IL Debra Lynn Boje — Tampa Frank Joseph Rief III — Tampa Bruce Howard Bokor — Clearwater Bonnie L. Rosner — Palm Beach Gardens Christopher William Boyett — Miami Charles Donald Rubin — Boca Raton William A. Boyles — Orlando Charles Louis Ruffner — Miami Joel D. Bronstein — St. Petersburg David Irwin Safer — Miami Susan W. Carlson — St. Petersburg Raul Javier Salas — Miami Patrick Joseph Casey — Palm Beach Gardens Roland Sanchez-Medina, Jr. — Coral Gables Bruce Paul Chapnick — Sarasota William L. Sax — Miami Lakes Marina Alicia Choundas — Tampa Joseph Barry Schimmel — Miami John Gerard Correa — Saint Petersburg Lowell Schoenfeld — Fort Myers Charles Wayne Cramer — Orlando Stephen Longfellow Seftenberg — West Palm Beach Dale Allen Dettmer — Melbourne David Mark Silberstein — Sarasota Lauren Young Detzel — Orlando Charles Ade Simmons — Tampa Sharon Quinn Dixon — Miami James Sopko — Stuart Herbert Roy Donica — Tampa Brian Curtis Sparks — Tampa Charles Henry Egerton — Orlando Harry B. Stackhouse — Pensacola Jonathan H. Ellis — Jenkintown, PA Richard L. Stockton — Jacksonville Sean Wesley Ellis — Ridgeland, MS Stephen Bernard Straske II — Tampa Douglas John Elmore — Sarasota Charles William Sullivan, Jr. — Boston, MA Brandon Geoffrey Feingold — Boca Raton John Wesley Swaun — Jensen Beach H. John Feldman — Tavares Jeorge Eric Taylor — Tampa Todd Wayne Fennell — Vero Beach Donald Robert Tescher — Boca Raton James Flick — Orlando Sydney S. Traum — Coral Gables Irwin Morris Frost — Miami Vincent Louis Valenza — Albany, NY Ellen Reiser Gershow — Gainesville Louis Victor Vendittelli — Lake Mary Dennis Ginsburg — Miami E. John Wagner II — Sarasota Scott Leigh Glazier — Jacksonville Daniel Thomas White — Gainesville Holger David Gleim — Saint Petersburg Guy Edward Whitesman — Fort Myers Mark Alan Goldsmith — New York, NY Gregory Fred Wilder — Miami Cheryl L. Gordon — Sarasota Gary Charles Wohlust — Winter Park Laurence Clifford Hames — Winter Park Robert Michael Wolf — Boca Raton Linda Claire Hanna — Tampa L. Glenn Worley — Brentwood, TN Jonathan Lee Hay — Jacksonville

96 Corporate Income Tax Estate Planning Alejandro Alvarez — Palm Beach Gardens Arturo J. Aballi, Jr. — Miami Eduardo Rafael Arista — Miami Michael Allen Abbott — Houston, TX Robert Scott Bernstein — Jacksonville Thomas D. Aitken — Tampa Peter A. Blatt — Palm Beach Gardens Edward C. Akel — Jacksonville James Robert Border — Miami Calvin Joseph Allen — Key West Susan W. Carlson — St. Petersburg Kenneth George Anderson — Jacksonville Dean F. Chatlain, Jr. — Tarpon Springs Steven J. Asarch — Boca Raton Marina Alicia Choundas — Tampa Leslie Joel Barnett — Tampa Richard Earl Coates — Tallahassee Susan Crockett Batson — Pensacola Donald Knaus Duffy — Miami Jerald S. Beer — West Palm Beach William Peeler Ewing — Atlanta, GA William H. Behrenfeld — Sarasota Gary Andrew Forster — Maitland Joshua Neil Bennett — Fort Lauderdale Irwin Morris Frost — Miami Robert Scott Bernstein — Jacksonville Laurence Clifford Hames — Winter Park William Raymond Blackard, Jr. — Jacksonville Geoffrey Todd Hodges — Lutz Kenneth Marc Bloom — Miami Donald Frank Jacobs — Orlando Debra Lynn Boje — Tampa John Robert Kancilia — Melbourne Bruce Howard Bokor — Clearwater Jack A. Levine — Tampa Christopher William Boyett — Miami Allen Howard Libow — Boca Raton William A. Boyles — Orlando George David Perlman — Miami Keith Brian Braun — Palm Beach Gardens Bonnie L. Rosner — Palm Beach Gardens Joel D. Bronstein — St. Petersburg Mark Richard Brown — West Palm Beach Mark Jeffrey Scheer — Miami David Philip Browne — Bonita Springs

D. Jay Snyder — Saint Petersburg CONCENTRATION Lawrence Allen Caplan — Boynton Beach Clinton Mark Tarkoe — Fort Lauderdale Lynn Frances Chandler — Naples Sydney S. Traum — Coral Gables Bruce Paul Chapnick — Sarasota Thomas Osborn Wells — Coral Gables Dean F. Chatlain, Jr. — Tarpon Springs John W. West III — Sarasota Robert Aaron Chaves — Boca Raton Criminal Federal Tax Procedure Dominic Ciarimboli — Greensburg, PA Caryn Joan Clayman — Boca Raton Theodore F. Brill — Plantation William Michael Clifford — Orlando Darren David Farfante — Tampa Richard Earl Coates — Tallahassee Keith Howard Johnson — Jacksonville Stephan Lewis Cohen — Miami Beach Stanley Paul Kaplan — Miami William Thomas Coleman, Jr. — Fort Lauderdale William Bernard McCarthy — Plantation Paul Roland Comeau — Buffalo, NY Einar George Ortiz — Ocala Richard Bruce Comiter — Palm Beach Gardens Richard Paladino — West Palm Beach John Gerard Correa — Saint Petersburg Robert E. Panoff — Miami Charles Wayne Cramer — Orlando John R. Crawford — Jacksonville Charles Louis Ruffner — Miami Terrence Theodore Dariotis — Tallahassee Kenton Voges Sands — Daytona Beach Dale Allen Dettmer — Melbourne Ayuban Antonio Tomas — Coral Gables Lauren Young Detzel — Orlando Alan L. Weisberg — Miami Philip Alan Diamond — Orlando Employee Benefits Terrance H. Dittmer — Orlando Sharon Quinn Dixon — Miami Michael Allen Abbott — Houston, TX Rebecca Graveline Doane — North Palm Beach William Thomas Coleman, Jr. — Fort Lauderdale Thomas M. Donahoo — Jacksonville John R. Crawford — Jacksonville Herbert Roy Donica — Tampa Kenneth John Crotty — Clearwater Alexander A. Dow — Fort Lauderdale Philip Alan Diamond — Orlando George Ellsworth Edwards — Pompano Beach Sharon Quinn Dixon — Miami David Scott Elliott — West Palm Beach Gabriel William Falbo, Jr. — Tampa Jonathan H. Ellis — Jenkintown, PA Andrew J. Fawbush — Jacksonville Sean Wesley Ellis — Ridgeland, MS Brandon Geoffrey Feingold — Boca Raton Seth Eric Ellis — Boca Raton Douglas John Elmore — Sarasota Theodore William Glocker — Jacksonville Michael John Faehner — Clearwater Cheryl L. Gordon — Sarasota Gabriel William Falbo, Jr. — Tampa Jeffrey Stephen Kahn — Boca Raton Brandon Geoffrey Feingold — Boca Raton Andrew J. Krause — Naples H. John Feldman — Tavares Larry Dale Marsh — Phoenix, AZ Todd Wayne Fennell — Vero Beach Michael Dean Miller — Tampa David B. Ferebee — Jacksonville Alfred G. Morici — West Palm Beach James Flick — Orlando Lawrence Michael Ploucha — Fort Lauderdale David L. Foster — St. Petersburg Henry Jeremiah Riordan — Arlington, VA George Robert Freund III — Boca Raton Charles Philip Sacher — Coral Gables Irwin Morris Frost — Miami Thomas E. Wetmore — Silver Spring, MD David Allan Gart — West Palm Beach Howard Jay Wiener — Palm Beach Gardens Ellen Reiser Gershow — Gainesville Paul Edward Ghougasian — Boca Raton

97 Dennis Ginsburg — Miami Michael D. Minton — Fort Pierce Holger David Gleim — Saint Petersburg Alfred G. Morici — West Palm Beach Theodore William Glocker — Jacksonville Stuart Richard Morris — Boca Raton Stuart Elliot Goldberg — Tallahassee Margarita P. Muina — Miami Stephen Fred Goldenberg — Fort Lauderdale Joseph Lewis Najmy — Lakewood Ranch Cheryl L. Gordon — Sarasota Charles Ian Nash — Melbourne Howard Wayne Gordon — Miami Jan Stuart Neiman — Miami Ruben Nathan Gotlieb — Miami Barry A. Nelson — North Miami Beach Bruce M. Gottlieb — Hollywood William H. Newton III — Miami Bradley Ross Gould — Fort Pierce Maury Robert Olicker — Pembroke Pines Laurence Clifford Hames — Winter Park Vernon Jean Owens — Ruskin Daniel Andrew Hanley — West Palm Beach Parag P. Patel — Iselin, NJ Linda Claire Hanna — Tampa L. Howard Payne — Sarasota Donald J. Harrell — Sarasota William Michael Pearson — Naples William Thomas Harrison III — Tampa George David Perlman — Miami Lisa Zebrick Hauser — Palm Beach Gardens Daniel C. Perri — Shalimar Jonathan Lee Hay — Jacksonville Frank T. Pilotte — Palm Beach Gardens Gregg Garth Heckley — Tampa Lawrence Michael Ploucha — Fort Lauderdale Thornton Montagu Henry — West Palm Beach David Pratt — Boca Raton Gregory Herman-Giddens — Chapel Hill, NC David Michael Presnick — Cocoa John Anthony Joseph Herrera — Boca Raton Pamela O. Price — Orlando Fredric Alan Hoffman — Miami Stuart A. Rader — Boca Raton Michael D. Horlick — Venice David Richard Reid — Springfield, IL Dennis L. Horton — Clermont Mark David Rich — Coral Gables Michael Hric — Sarasota Frank Joseph Rief III — Tampa Thomas Frederick Hudgins III — Naples Tance Elizabeth Roberts — Saint Augustine David John Hull — Jacksonville Thomas Adair Robinson — Coral Gables Michael Alan Hyett — Atlantic City, NJ Wesley Matthew Robinson — Miami Roger O. Isphording — Venice Howard D. Rosen — Coral Gables Andrew Jackson — St. Augustine Michael Rosenberg — Coral Gables Donald Frank Jacobs — Orlando Ronald L. Rowland — Columbus, OH Gregory Adam Jacobs — Atlanta, GA Charles Donald Rubin — Boca Raton Bruce D. Johnson — Orange Park Charles Philip Sacher — Coral Gables Steven John Johnson — Jacksonville David Irwin Safer — Miami CONCENTRATION Richard Alan Josepher — Boca Raton Roland Sanchez-Medina, Jr. — Coral Gables Jeffrey Stephen Kahn — Boca Raton John Allen Sanders — Winter Park Steven H. Kane — Maitland William L. Sax — Miami Lakes Jonathan D. Kaney, Jr. — Ormond Beach Mark Jeffrey Scheer — Miami Seth Robert Kaplan — Boca Raton Joseph Barry Schimmel — Miami Stanley Paul Kaplan — Miami Lowell Schoenfeld — Fort Myers Thomas Owen Katz — Boca Raton Mark Schwimmer — Miami Cheryl Julien Kaufman — Miami Stephen Longfellow Seftenberg — West Palm Beach Karen Sue Keaton — Saint Petersburg John Francis Shoro — Worcester, MA Peter Todd Kennedy — Boca Raton Ronald L. Siegel — Boca Raton Jeffrey A. Kern — Miami David Mark Silberstein — Sarasota Peter Thomas Kirkwood — Tampa Miguel Angelo Silva — Miami Denis A. Kleinfeld — Miami D. Jay Snyder — Saint Petersburg Andrew J. Krause — Naples James Sopko — Stuart Susan Beth Kubar — Tampa Brian Curtis Sparks — Tampa William Roy Lane, Jr. — Tampa Harry B. Stackhouse — Pensacola Joseph Hagedorn Lang — St. Petersburg Paul Robert Stanton — Coral Gables Edward Steven Lauer — Vero Beach Richard L. Stockton — Jacksonville Martin L. Lepelstat — Florham Park, NJ Stephen Bernard Straske II — Tampa Gary B. Leuchtman — Pensacola Charles William Sullivan, Jr. — Boston, MA Allen Howard Libow — Boca Raton John Wesley Swaun — Jensen Beach Laird Andrew Lile — Naples Jeorge Eric Taylor — Tampa Donna Lee Longhouse — Tampa Donald Robert Tescher — Boca Raton Edward John Lopez — Sarasota Thomas Henry Thurlow III — Stuart Jack R. Loving — Fort Lauderdale Walter Martin Tovkach — Gainesville Marsha Gerre Madorsky — Miami Sydney S. Traum — Coral Gables Larry Dale Marsh — Phoenix, AZ Brian Paul Trauman — New York, NY Joseph Bothwell McFarland — Orlando Barton S. Udell — Miami Beach William Lee McGinness — Sarasota Stephen Thomas Ullman — Fort Myers James Ayres McNabb, Jr. — Maitland Louis Victor Vendittelli — Lake Mary Daniel Medina — Lakeland Gerald V. Walsh — Coral Springs Gregory William Meier — Orlando Geoffrey Mark Wayne — Coral Gables Robert Conrad Meyer — Miami Gerard Francis Wehle, Jr. — Tampa Michael Dean Miller — Tampa James R. Wells — Delray Beach Scott Gefen Miller — Orlando Thomas Osborn Wells — Coral Gables Taso Michael Milonas — Sarasota John W. West III — Sarasota

98 Guy Edward Whitesman — Fort Myers Michael W. Ford — Gainesville Howard Jay Wiener — Palm Beach Gardens David Allan Gart — West Palm Beach Gregory Fred Wilder — Miami Paul Edward Ghougasian — Boca Raton Gary Charles Wohlust — Winter Park Theodore William Glocker — Jacksonville Robert Michael Wolf — Boca Raton Howard Wayne Gordon — Miami Randolph Jay Wolfe — Tampa Ruben Nathan Gotlieb — Miami L. Glenn Worley — Brentwood, TN Bradley Ross Gould — Fort Pierce Joel Howard Yudenfreund — Palm Beach Gardens Russell Brian Hale — Orlando Ira Zager — Miami Donald J. Harrell — Sarasota Edwin Bruce Zaslow — North Miami Beach John Anthony Joseph Herrera — Boca Raton Fredric Alan Hoffman — Miami Exempt Organizations Michael Hric — Sarasota Thomas Frederick Hudgins III — Naples Susan Crockett Batson — Pensacola Bruce D. Johnson — Orange Park William A. Boyles — Orlando Keith Brian Braun — Palm Beach Gardens Steven John Johnson — Jacksonville Jane Dunlap Callahan — Orlando Jonathan D. Kaney, Jr. — Ormond Beach Terrance H. Dittmer — Orlando Thomas Owen Katz — Boca Raton Alexander A. Dow — Fort Lauderdale Peter Todd Kennedy — Boca Raton David Scott Elliott — West Palm Beach Marvin A. Kirsner — Boca Raton Thornton Montagu Henry — West Palm Beach Brent David Klein — Miami Gregory Herman-Giddens — Chapel Hill, NC Denis A. Kleinfeld — Miami Michael Alan Hyett — Atlantic City, NJ Susan Beth Kubar — Tampa William Roy Lane, Jr. — Tampa Joseph Hagedorn Lang — St. Petersburg Mark S. Lange — Atlanta, GA Martin L. Lepelstat — Florham Park, NJ Donna Lee Longhouse — Tampa Allen Howard Libow — Boca Raton CONCENTRATION Charles Ian Nash — Melbourne Stephen Ralph Looney — Orlando Maury Robert Olicker — Pembroke Pines William Bernard McCarthy — Plantation David Richard Reid — Springfield, IL James Ayres McNabb, Jr. — Maitland Frank Joseph Rief III — Tampa Gregory William Meier — Orlando Charles Philip Sacher — Coral Gables Robert Conrad Meyer — Miami James Sopko — Stuart Joseph Calvin Moffa — Fort Lauderdale Clinton Mark Tarkoe — Fort Lauderdale Jan Stuart Neiman — Miami Samuel Charles Ullman — Miami Einar George Ortiz — Ocala Thomas E. Wetmore — Silver Spring, MD Vernon Jean Owens — Ruskin Richard Paladino — West Palm Beach General Federal Tax Parag P. Patel — Iselin, NJ William Michael Pearson — Naples Michael Allen Abbott — Houston, TX Daniel C. Perri — Shalimar Calvin Joseph Allen — Key West Lawrence Michael Ploucha — Fort Lauderdale Alejandro Alvarez — Palm Beach Gardens David Michael Presnick — Cocoa Kenneth George Anderson — Jacksonville Mark David Rich — Coral Gables Leslie Joel Barnett — Tampa Tance Elizabeth Roberts — Saint Augustine Jerald S. Beer — West Palm Beach Thomas Adair Robinson — Coral Gables William H. Behrenfeld — Sarasota Michael Rosenberg — Coral Gables Joshua Neil Bennett — Fort Lauderdale Bonnie L. Rosner — Palm Beach Gardens Larry V. Bishins — Fort Lauderdale John Allen Sanders — Winter Park Peter A. Blatt — Palm Beach Gardens William L. Sax — Miami Lakes Debra Lynn Boje — Tampa Joseph Barry Schimmel — Miami Bruce Howard Bokor — Clearwater Mark Schwimmer — Miami Mark Richard Brown — West Palm Beach Frances D. McCoid Sheehy — Coconut Creek David Paul Burke — Tampa John Francis Shoro — Worcester, MA Dean F. Chatlain, Jr. — Tarpon Springs Ronald L. Siegel — Boca Raton Marina Alicia Choundas — Tampa David Mark Silberstein — Sarasota Dominic Ciarimboli — Greensburg, PA Harry B. Stackhouse — Pensacola Caryn Joan Clayman — Boca Raton Charles William Sullivan, Jr. — Boston, MA John Gerard Correa — Saint Petersburg Mark Thomas Dedick — Jupiter Donald Robert Tescher — Boca Raton Santiago Diez — Miami Brian Paul Trauman — New York, NY Rebecca Graveline Doane — North Palm Beach Stephen Thomas Ullman — Fort Myers Thomas M. Donahoo — Jacksonville Jonathan H. (Jason) Warner — Spruce Pine, NC Alexander A. Dow — Fort Lauderdale Geoffrey Mark Wayne — Coral Gables George Ellsworth Edwards — Pompano Beach David Allen Webster — Winter Park Sean Wesley Ellis — Ridgeland, MS Andrew H. Weinstein — Miami Seth Eric Ellis — Boca Raton Thomas E. Wetmore — Silver Spring, MD Michael John Faehner — Clearwater Howard Jay Wiener — Palm Beach Gardens Gabriel William Falbo, Jr. — Tampa Randolph Jay Wolfe — Tampa H. John Feldman — Tavares L. Glenn Worley — Brentwood, TN Dennis John Fitzpatrick — Miami Edwin Bruce Zaslow — North Miami Beach James Flick — Orlando

99 International Tax Vincent Louis Valenza — Albany, NY Gerald V. Walsh — Coral Springs Arturo J. Aballi, Jr. — Miami David Allen Webster — Winter Park Calvin Joseph Allen — Key West Thomas Osborn Wells — Coral Gables Eduardo Rafael Arista — Miami Daniel Thomas White — Gainesville James Robert Border — Miami Steven Lee Cantor — Miami Real Estate Taxation Lawrence Allen Caplan — Boynton Beach Robert Aaron Chaves — Boca Raton Stephen Alan Bennett — Wesley Chapel Donald Knaus Duffy — Miami William Raymond Blackard, Jr. — Jacksonville William Peeler Ewing — Atlanta, GA Stephan Lewis Cohen — Miami Beach Gary Andrew Forster — Maitland Richard Bruce Comiter — Palm Beach Gardens David Allan Gart — West Palm Beach Charles Henry Egerton — Orlando Dennis Ginsburg — Miami Dennis John Fitzpatrick — Miami Ruben Nathan Gotlieb — Miami Bruce M. Gottlieb — Hollywood William Thomas Harrison III — Tampa Dennis L. Horton — Clermont Richard Allen Jacobson — Tampa Bret Marshall Kanis — Pensacola Brent David Klein — Miami Edward Steven Lauer — Vero Beach Denis A. Kleinfeld — Miami Steven Gerald Messing — Miami Joseph Bothwell McFarland — Orlando Jack Benson Owen, Jr. — Palm Beach Gardens Margarita P. Muina — Miami Benjamin K. Phipps II — Tallahassee William H. Newton III — Miami Miguel Angelo Silva — Miami Parag P. Patel — Iselin, NJ Thomas Henry Thurlow III — Stuart George David Perlman — Miami Barton S. Udell — Miami Beach Mark David Rich — Coral Gables James R. Wells — Delray Beach Wesley Matthew Robinson — Miami Ira Zager — Miami Francis E. Rodriguez — Miami Michael Rosenberg — Coral Gables Regulated Public Utilities Charles Donald Rubin — Boca Raton Raul Javier Salas — Miami Alejandro Alvarez — Palm Beach Gardens Roland Sanchez-Medina, Jr. — Coral Gables Jack A. Levine — Tampa Mark Jeffrey Scheer — Miami Miguel Angelo Silva — Miami Tax Exempt Financing Barton S. Udell — Miami Beach Christopher Joseph Denicolo — Clearwater CONCENTRATION Jonathan H. (Jason) Warner — Spruce Pine, NC Alan Scott Gassman — Clearwater Geoffrey Mark Wayne — Coral Gables David John Hull — Jacksonville David Allen Webster — Winter Park Mark S. Lange — Atlanta, GA Andrew H. Weinstein — Miami E. John Wagner II — Sarasota Randolph Jay Wolfe — Tampa Joel Howard Yudenfreund — Palm Beach Gardens Tax-Free Property Exchanges Partnerships George Ellsworth Edwards — Pompano Beach Charles Henry Egerton — Orlando Steven J. Asarch — Boca Raton Stephen Fred Goldenberg — Fort Lauderdale Robert Scott Bernstein — Jacksonville Bruce M. Gottlieb — Hollywood Peter A. Blatt — Palm Beach Gardens Steven H. Kane — Maitland David Philip Browne — Bonita Springs Bret Marshall Kanis — Pensacola David Paul Burke — Tampa Karen Sue Keaton — Saint Petersburg Susan W. Carlson — St. Petersburg David Albert King — Orange Park Patrick Joseph Casey — Palm Beach Gardens Gary B. Leuchtman — Pensacola Richard Bruce Comiter — Palm Beach Gardens Jack Benson Owen, Jr. — Palm Beach Gardens Louis T. M. Conti — Tampa Vincent Louis Valenza — Albany, NY John Gerald Delancett — Orlando Donald Knaus Duffy — Miami Taxation of Business Entities William Peeler Ewing — Atlanta, GA Todd Wayne Fennell — Vero Beach Edward C. Akel — Jacksonville Scott Leigh Glazier — Jacksonville Leslie Joel Barnett — Tampa Mark Alan Goldsmith — New York, NY Jerald S. Beer — West Palm Beach Jerome M. Hesch — Miami Joshua Neil Bennett — Fort Lauderdale Geoffrey Todd Hodges — Lutz James Robert Border — Miami John Robert Kancilia — Melbourne Joel D. Bronstein — St. Petersburg Cheryl Julien Kaufman — Miami Jane Dunlap Callahan — Orlando Jeffrey A. Kern — Miami Lawrence Allen Caplan — Boynton Beach Mark S. Lange — Atlanta, GA Patrick Joseph Casey — Palm Beach Gardens Marsha Gerre Madorsky — Miami Bruce Paul Chapnick — Sarasota Steven Gerald Messing — Miami Robert Aaron Chaves — Boca Raton Barry A. Nelson — North Miami Beach Dominic Ciarimboli — Greensburg, PA L. Howard Payne — Sarasota William Thomas Coleman, Jr. — Fort Lauderdale Ronald L. Rowland — Columbus, OH Paul Roland Comeau — Buffalo, NY Philip Barry Schwartz — Miami Charles Wayne Cramer — Orlando Clinton Mark Tarkoe — Fort Lauderdale John R. Crawford — Jacksonville

100 Jacqueline Bree Denton — Franklin, TN Linda Claire Hanna — Tampa Santiago Diez — Miami Jonathan Lee Hay — Jacksonville Douglas John Elmore — Sarasota Gregg Garth Heckley — Tampa Dennis John Fitzpatrick — Miami Thornton Montagu Henry — West Palm Beach Gary Andrew Forster — Maitland Gregory Herman-Giddens — Chapel Hill, NC Scott Leigh Glazier — Jacksonville John Anthony Joseph Herrera — Boca Raton Stephen Fred Goldenberg — Fort Lauderdale Dennis L. Horton — Clermont Mark Alan Goldsmith — New York, NY Thomas Frederick Hudgins III — Naples Bradley Ross Gould — Fort Pierce Michael Alan Hyett — Atlantic City, NJ Russell Brian Hale — Orlando Roger O. Isphording — Venice Donald J. Harrell — Sarasota Gregory Adam Jacobs — Atlanta, GA Lisa Zebrick Hauser — Palm Beach Gardens Bruce D. Johnson — Orange Park Michael D. Horlick — Venice Steven H. Kane — Maitland Mitchell Ira Horowitz — Tampa Seth Robert Kaplan — Boca Raton Michael Hric — Sarasota Karen Sue Keaton — Saint Petersburg Andrew Jackson — St. Augustine Andrew J. Krause — Naples Richard Alan Josepher — Boca Raton Susan Beth Kubar — Tampa John Robert Kancilia — Melbourne William Roy Lane, Jr. — Tampa Thomas Owen Katz — Boca Raton Joseph Hagedorn Lang — St. Petersburg Jeffrey A. Kern — Miami Edward Steven Lauer — Vero Beach Peter Thomas Kirkwood — Tampa Laird Andrew Lile — Naples Robert S. Lamont — Miami Donna Lee Longhouse — Tampa Stephen Ralph Looney — Orlando William Lee McGinness — Sarasota Daniel Medina — Lakeland James Ayres McNabb, Jr. — Maitland Michael D. Minton — Fort Pierce Gregory William Meier — Orlando Margarita P. Muina — Miami Taso Michael Milonas — Sarasota CONCENTRATION Frank T. Pilotte — Palm Beach Gardens Stuart Richard Morris — Boca Raton Wesley Matthew Robinson — Miami Joseph Lewis Najmy — Lakewood Ranch Francis E. Rodriguez — Miami Charles Ian Nash — Melbourne Ronald L. Rowland — Columbus, OH William Michael Pearson — Naples Raul Javier Salas — Miami Frank T. Pilotte — Palm Beach Gardens John Allen Sanders — Winter Park David Pratt — Boca Raton Philip Barry Schwartz — Miami Pamela O. Price — Orlando Mark Schwimmer — Miami Stuart A. Rader — Boca Raton D. Jay Snyder — Saint Petersburg Tance Elizabeth Roberts — Saint Augustine Stephen Bernard Straske II — Tampa Thomas Adair Robinson — Coral Gables Walter Martin Tovkach — Gainesville David Irwin Safer — Miami Samuel Charles Ullman — Miami Lowell Schoenfeld — Fort Myers Louis Victor Vendittelli — Lake Mary Stephen Longfellow Seftenberg — West Palm Beach Gerald V. Walsh — Coral Springs John Francis Shoro — Worcester, MA Gerard Francis Wehle, Jr. — Tampa Ronald L. Siegel — Boca Raton Daniel Thomas White — Gainesville Brian Curtis Sparks — Tampa Guy Edward Whitesman — Fort Myers Paul Robert Stanton — Coral Gables Gregory Fred Wilder — Miami Richard L. Stockton — Jacksonville Jeorge Eric Taylor — Tampa Taxation of Gratuitous Transfers Thomas Henry Thurlow III — Stuart Walter Martin Tovkach — Gainesville Thomas D. Aitken — Tampa Brian Paul Trauman — New York, NY Steven J. Asarch — Boca Raton James R. Wells — Delray Beach Susan Crockett Batson — Pensacola Gary Charles Wohlust — Winter Park William H. Behrenfeld — Sarasota Joel Howard Yudenfreund — Palm Beach Gardens Christopher William Boyett — Miami Ira Zager — Miami David Philip Browne — Bonita Springs Edwin Bruce Zaslow — North Miami Beach Lynn Frances Chandler — Naples Caryn Joan Clayman — Boca Raton William Michael Clifford — Orlando Stephan Lewis Cohen — Miami Beach Terrence Theodore Dariotis — Tallahassee Dale Allen Dettmer — Melbourne Lauren Young Detzel — Orlando Terrance H. Dittmer — Orlando Rebecca Graveline Doane — North Palm Beach Thomas M. Donahoo — Jacksonville David Scott Elliott — West Palm Beach Jonathan H. Ellis — Jenkintown, PA Seth Eric Ellis — Boca Raton Ellen Reiser Gershow — Gainesville Holger David Gleim — Saint Petersburg Stuart Elliot Goldberg — Tallahassee Daniel Andrew Hanley — West Palm Beach

101 The Florida Bar Tax Section D I R E C T O R Y Q U E S T I O N N A I R E

If you are a member of the The Florida Bar Tax Section and would like to be included in the 2017-2018 Membership Directory with your areas of concentration identified, please complete and return this form. If you have an address and/or telephone change, it should be made with the Florida Bar’s Records Department immediately. Only those individuals who are current members of the Tax Section as of Sept. 1, 2017 will be reflected in the next directory. PLEASE PRINT OR TYPE ALL INFORMATION BELOW.

Return this form to: Christopher Hargrett, Program Administrator, Tax Section The Florida Bar, 651 East Jefferson Street, Tallahassee, Florida 32399-2300

Is this an UPDATE? _____ OR NEW LISTING? _____

Name: ______Florida Bar #: ______

Official Bar Mailing Address:______

City/State/Zip:______

Phone: ______FAX: ______

Email: ______

I consent to the use and publication of the information contained on this form in a Membership Directory of the members of the Tax Section.

______Signature/Date Signed:

From the following list, please indicate your principal areas of concentration. Please rank (1,2 and 3) in order of importance your top three areas of practice. LIMIT YOUR SELECTIONS TO THREE AREAS.

FLORIDA STATE & LOCAL: FEDERAL TAX: ( ) State & Local Taxation (StTx) ( ) Tax-Free Property Exchanges (TxFrXch) ( ) Civil State Tax Procedure (FlCiv) ( ) Employee Benefits(BENE) ( ) Criminal State Tax Procedure (FlCrm) ( ) Partnerships (Prtshp) ( ) Corporate Income Tax (CIT) ( ) Exempt Organizations (ExOrg) ( ) Civil Federal Tax Procedure (Civil) ( ) Criminal Federal Tax Procedure (Crim) ( ) International Tax (Inter) ( ) Bankruptcy (Bkrpt) ( ) Agriculture (Agri) ( ) Tax Exempt Financing (TxExFin) PHOTOS: If your photo appears in this ( ) Regulated Public Utilities (Util) directory and you wish to update it, or ( ) Real Estate Taxation (RE) need to submit a photo for the pictorial ( ) Estate Planning (Est) section(s), please e-mail a recent image ( ) Taxation of Gratuitous Transfers (GTT) (larger than those used for a web page!) ( ) Closely Held Businesses (CLHB) to Chris Hargrett: [email protected] ( ) Taxation of Business Entities (TBE) ( ) General Federal Tax (GenFed)

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