Kenneth M. Hart is of counsel and a member of the firm's Corporate Department. Prior to joining the firm in 1988, Mr. Hart spent 18 years practicing law on Wall Street, including eight years as a Partner at Townley & Updike. He has over 30 years experience in the areas of Taxation, International Estate Planning and Tax Controversies.

Practice Areas

Partnerships and joint ventures, including public and private commodity pools and real estate ventures; corporate organizations and reorganizations, liquidations, Subchapter S, mergers and acquisitions, leveraged buy-outs; tax opinions on public offerings of securities; foreign taxation, including Subpart F, foreign personal holding companies, and foreign investments in the United States through tax havens and treaty jurisdictions with use of foreign trusts; tax controversies, including practice before the Internal Revenue Service and tax litigation in United States Tax Court and other Federal courts, and State tax litigation.

Education

New York University School of Law, LL.M., Taxation, 1975
University of Florida College of Law, J.D., 1971
Florida State University, B.A., 1965

Professional Associations and Memberships

American Bar Association
The Florida Bar
The New York Bar
Palm Beach County Bar Association
Dade County Bar Association

Civic and Community Service

Palm Beach County Fishing Foundation
Florida Chamber of Commerce, Taxation Legislative Council

Publications

"Electing Against The Will-The DNI Problem For Spousal Shares,"
Journal of Taxation, 1998
"Federal Income Taxation of Franchisors, Subfranchisors, and Franchisees,"
Franchise Law and Practice, 1993
"Partnership Agreements that Cope with Restoration of Deficit Capital
Accounts," Journal of Partnership Taxation, 1991
"Treating Foreign Stock Clones as Employer Securities," Journal
of Compensation and Benefits, 1987
"Commodity Pool Partnerships Under the Final Regulations on Partnership
Allocations," Journal of Taxation and Investments, 1986
"New Assignment of Income Ruling Overrides Trust Rules,"
Journal of Taxation, 1981.