David R. Pash

Practice Areas:

• Estate Planning
• Estate & Trust Administration
• Estate, Gift & Fiduciary Income Taxation

David R. Pash has a Master's Degree in taxation and practices law in the areas of estate planning, estate administration, business planning, and tax planning. Mr. Pash focuses his practice on sophisticated gift, estate, and generation-skipping transfer tax planning techniques designed to minimize the tax impact of multi­-generational wealth transfers and on the administration of complex estates.

Recent experience includes:

• Designing, preparing, and implementing estate plans for individuals and families focused on tax efficiency and confidentiality

• Representing individual and corporate fiduciaries in the administration of complex estates and trusts
• Preparing complex estate tax returns
• Representing affluent families during transfer of closely-held business interests or other forms of family-created wealth between generational levels

• Structuring and organizing private foundations including obtaining recognition of exemption

Bar Admissions: Florida, 2001

Education:

• Boston University; LL.M. in Taxation (2002)
• University of Florida Levin College of Law; J.D. with honors (2000)
• University of lowa, B.B.A. in Accounting & Finance (1990)

Accomplishments: AV rated by Martindale-Hubbell Law Directory, the highest peer review rating for legal ability and professional ethics.

Professional Activities & Experience (current)

• Director; Habitat for Humanity of Collier County
• Finance Committee Member; Habitat for Humanity of Collier County
• Member; The Florida Bar, Tax Section and
• The Real Property, Probate & Trust Law Section
• Member; Collier County Bar Association

Professional Activities & Experience (past)

• Chairman of the Board; Collier County Bar Association
• (Trusts & Estates Section)
• Director; St. Matthew's House Naples
• Finance & Audit Committee Member; St. Matthew's House Naples

Publications & Presentations:

Palm Beach Atlantic University, Probate & Pumpernickel:

• State Income Taxation of Trusts (2013)
• Planning for State Death Taxes (2012, 2011)

National Business Institute:

• Tax Planning for Trusts and Estates (2012)
• Estate Administration:

Why Each Step is Important (2007, 2006)

• How to Draft Effective Wills and Trusts for Your Clients in Florida (2005)

Lorman Education:

• Florida's New Trust Code (2008)

JP Morgan Chase, Probate & Pumpernickel:

• Planning for State Death Taxes (2006)

Collier County Bar Association, Trust & Estate Section:

• Planning for State Death Taxes (2005)