Dan practices in the areas of complex estate planning, probate, corporate law, high net worth family planning, tax planning, charitable planning, and non-profit law. He focuses on helping clients identify personal and business succession goals for their family, then creates an integrated estate and business plan to achieve those goals. Often this type of planning may include creating revocable and irrevocable trusts, designing strategies to reduce estate taxes, and creating or recapitalizing closely held businesses with voting and non-voting units to pass assets in a tax-efficient manner to future generations. He is also the author of three articles on taxation, published by The Florida Bar, and he has served as a judge at the National Tax Moot Court competition sponsored by The Florida Bar Tax Section.

Dan also has extensive experience working with high net worth families to create Florida Family Trust Companies that may manage the family’s assets and serve as Trustee of their Trusts in perpetuity. He works closely with the family to determine how best to structure the Board of Managers so that it may succeed in stewarding the family’s wealth for generations to come.

He earned his J.D. degree from the University of Florida Levin College of Law, also obtaining the Estates & Trusts Practice Certificate and the Environmental & Land Use Law Certificate. He also holds an advanced law degree, an LL.M. in Taxation, from the University of Miami School of Law and a B.A. degree, with honors, from the University of Florida.

Admissions

State of Florida

Education

Ll.M in Taxation, University of Miami School of Law
J.D., University of Florida Levin College of Law
B.A., with Honors, University of Florida

Professional Associations & Memberships

Member, the Florida Bar
Member, the Florida Bar Real Property, Probate & Trust Law Section and Tax Advice & Controversy Section
Member, the American Bar Association (real Property, Trust & Estate Law Section and Taxation
Section

Civic

Chair of The Board of Directors; Member, Executive Committee, and Chair of The Governance Committee, Central Florida Hillel
Board Member, Central Florida Estate Planning Council

Speaking Engagements

Speaker at Elder Law Section Annual Update & Hot Topics speaking about Opportunities and Challenges with Decanting Problem Trusts: an update on recent statutory changes to Florida’s decanting law providing more flexibility to fix problems trusts and Special Needs Trusts with issues.
Speaker at the National Business Institute on the topics of revocable living trusts, trusts used for tax reduction, grantor trusts, estate planning for the disabled and ethical considerations directed to attorneys, accountants, trust officers, financial planners and others.
The Probate Process from Start to Finish, Melbourne, Florida. Speaker at the National Business Institute for attorneys on topics related to spouse’s elective share, intestacy laws, litigating in probate court and closing the estate.
Handling Contributions and Tax Deductions, Orlando, Florida. Speaker at Continuing Legal Education course for attorneys on topics related to tax exempt organizations.

Publications

Refreshing Income Tax Basis Through the Use of Powers of Appointment and Lifetime Gifts/Sales, Daniel B. Harris & Javier Chipi, The Florida Bar Tax Section Bulletin, Vol. XXXV, No. 3.
Taxation of a Profits Interest in Partnership, Daniel B. Harris, The Florida Bar Tax Section Bulletin, Volume XXIX, No. 1.
Comments to Proposed Circular 230 Amendments, Daniel B. Harris & Michael A. Lampert, The Tax Section of The Florida Bar.