The Orange County Bar Association - The Briefs - June 2020

A Publication of the Orange County

Bar Association

Anthony F. Sos, Esq. OCBA President 2019-2020

LaShawnda K. Jackson, Esq. OCBA President 2020-2021

Inside this Issue: Inside this Issue: President’s Message InPresident’s all Kinds Message of Weather...

The Courage of anTogether!

Unpopular Voice the OCBA Sticks Creates a Human Rights LaShawnda K. Jackson, Champion…

Esq.

Estate, Guardianship & Trust Our Reputation Precedes Us Committee Passage of the SECURE Act Brings Sweeping Robert W. Borr, Esq. Changes to Retirement Benefits Planning Diversity & Inclusion Vanessa J. Skinner, Esq. Committee

Chief ’s Column Anthony F. Sos, Esq. Preserving the Integrity of the Judiciary: Ethics on the Campaign Trail The Honorable Donald A. Myers, Jr.

Legal Aid S.Society GAL Teaching Tips Ahmad El-Gendi, Esq. Stay at Home? Providing Best-Interest Advocacy 12th Annual Breakfast of Champions During a Global Pandemic

Coravious L. Cowart, Esq.

and He Lives in Our Backyard

June 2020 March 2020 Vol. 88 No. 5 Vol. 88 No. 3

Professionalism Committee

Words Unspoken

THANK YOU FIRST RESPONDERS AND FIRE FIGHTERS

RIGHT NOW, MORE THAN EVER, WE APPRECIATE THE HARD WORK AND SACRIFICES BEING MADE BY OUR FIRST RESPONDERS AND FIRE FIGHTERS. HERE ARE SOME WAYS WE CAN THANK THEM.

Have your kids make cards or write letters to drop off or mail to the local fire stations.

Make a monetary donation to the fire station closest to you.

Order meals from local restaurants for fire fighters and first responders.

Smile and say thank you to those you see out working.

Make and deliver care packages with items such as water, snacks, games, puzzles, and treats.

719 Vassar Street | Orlando, FL 32804 | P: 407.244.3000 | www.dwklaw.com

theBriefs June 2020 Vol. 88 No. 5

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the Briefs

Contents 3

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Editor Robyn M. Kramer

Law Week

President’s Message In All Kinds of Weather... the OCBA Sticks Together!

LaShawnda K. Jackson, Esq.

©2020

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Associate Editors Karen L. Middlekauff & John M. Hunt

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Hearsay Columnist Linnea M. Eberhart

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OCBA Virtual Events

Clerk’s Corner Another Step Towards Less Paper The Honorable Tiffany Moore Russell Chief’s Column Preserving the Integrity of the Judiciary: Ethics on the Campaign Trail The Honorable Donald A. Myers, Jr. Law Week Committee A Note from the Law Week Committee John M. Hunt, Esq. Lauren R. Robertson, Esq.

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Professionalism Committee Remarks Upon Receipt of the 2020 OCBA James G. Glazebrook Memorial Bar Service Award The Superpower of Professionalism in Uncertain Times The Honorable Karen S. Jennemann

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Legal Aid Society GAL Teaching Tips Stay at Home? Providing Best-Interest Advocacy During a Global Pandemic Coravious L. Cowart, Esq.

Voluntary Bar News SideBar Alena V. Baker, Esq.

YLS on the Move Andrew P. Irvin SideBar Alena V. Baker

Estate, Guardianship & Trust Committee Passage of the SECURE Act Brings Sweeping Changes to Retirement Benefits Planning Vanessa J. Skinner, Esq.

w OFFICERS LaShawnda K. Jackson, President Eric C. Reed, President-elect Karen L. Persis, Treasurer Amber N. Davis, Secretary

Legal Aid Society What We Do...

Housing in the Time of COVID-19 Hannah N. Farber, Esq.

w EXECUTIVE COUNCIL Euribiades Cerrud, II Keshara D. Cowans Lisa Gong Guerrero Arti Ajit Hirani Catherine T. “Kate” Hollis Kristopher J. Kest Bruce A. Mount Gary S. Salzman Jennifer Smith Thomas Jessica A. Travis William D. Umansky M. Ryan Williams Anthony F. Sos, Ex-officio Brandon M. Sapp, YLS President

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New Members

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Paralegal Post Managing Your Cybersecurity During the COVID-19 Pandemic Karina Lavrova

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Classifieds

28 Calendar

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Construction Law Committee Basics of Public Owner-Direct Purchase Programs for Exemptions from Florida Sales and Use Taxes Joseph A. Lane, Esq. Matthew R. O’Kane, Esq.

w EXECUTIVE DIRECTOR Jenny Brown w Advertising & Sponsorship Manager Ursla Gallagher w Publication Services Peggy Storch

DEADLINE INFORMATION

880 North Orange Avenue • Orlando, FL 32801 (407) 422-4551 • Fax (407) 843-3470 www.orangecountybar.org Legal Aid Society 407-841-8310 Citizen Dispute 407-423-5732 Family Law Mediation 407-423-5732 Lawyer Referral Service 407-422-4537 Orange County Foreclosure Mediation 407-515-4330 Young Lawyers Section 407-422-4551

Magazine Advertising – 10th of the month prior to the month of publication eEdition Advertising – 20th of the month prior to electronic distribution Copy – 15th of the month six weeks prior to the month of publication If the deadline falls on a weekend or holiday, the deadline is the next business day. Publication of advertising herein does not imply any endorsement of any product, service, or opinion advertised. The opinions and conclusions, including legal opinions and conclusions contained in articles appearing in The Briefs, are those of the authors and do not reflect any official endorsement of these views by the Orange County Bar Association or its officers and directors, unless specifically stated as such.

All contents ©2020 Orange County Bar Association. All rights reserved. Designer: Catherine E. Hébert Cover photo: Flo Boehm, Boehm & Boehm Forensic Media Consultants ISSN 1947-3968

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President’sMessage

June 2020

In All Kinds of Weather… the OCBA Sticks Together!

T

o say we are living in unique times is an understatement.

While I am humbled, honored, and privileged to serve as president of the OCBA, I recognize that there are more pressing issues for our members than this bar association. However, I do hope that over the last few months you have seen the OCBA and its membership as your extended family, helping to guide you in these unfamiliar LaShawnda K. Jackson, Esq. and uncertain times. From virtual town hall meetings, CLEs, health and wellness events, happy hours, and other activities, our OCBA staff, Executive Council, and committees, along with our judiciary, have strived to assist you with your physical, mental, and financial health.

There were a lot of quick, moving parts behind the scenes to make all those virtual events possible. Thank you to all those who gave their time and talents during these difficult times. Thanks to my dear friend, Tony “Sammy Maze” Sos, for his hard work and dedication during his presidency. To the public, his presidency was cut short due to the COVID-19 pandemic with the cancellation of luncheons, the OCBA’s signature Bench Bar Conference, CLEs, and other events. But behind the scenes, Tony’s leadership continued as he worked tirelessly with executive director Jenny Brown and others to keep the OCBA running and our membership informed, all while also attending to the needs of his family and law firm. Having known Tony for more than 20 years, this was no surprise to me. His leadership and legacy will forever be remembered! His only failure – albeit small – was his refusal to write this “President’s Message” for me. Some friend, right?

After Tony’s rejection, I started by reading some of the past “President’s Messages” for inspiration. In his first “President’s Message” titled “Excited!,” Tony talked about his excitement for the upcoming bar year and introduced our new executive director. In his first “President’s Message” in 2018 titled “Following a Legacy of Service,” Richard Dellinger traced the history and purpose of the OCBA and the legacy of its past presidents. In 2017, Liz McCausland used her first “President’s Message” titled “Pulse: Rising to the Challenge” to discuss how the OCBA assisted our community in a time of tragedy. In his first “President’s Message” in 2016 titled “Implementation of OCBA’s Long Term Goals is the Focus of Strategic Planning Initiative,” Wiley Boston talked about the long-term program and vision of the OCBA. None of these past presidents could have envisioned that 2020 would bring a global pandemic that would temporarily shut the doors of the OCBA center.

Like Tony, I am excited about my role as president of the OCBA, but I understand that there will be difficult times ahead. Like

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Richard, I acknowledge the history, purpose, and legacy of the OCBA, but I recognize that many of the things we do in the next year will be overshadowed by story lines about COVID-19 and its impact on our lives. Like Wiley, I am mindful of the longterm programs, visions, and goals of the OCBA, but I understand that the short-term needs of our members may be different in the year ahead. Like Liz, I know the OCBA will again RISE to the occasion. We will continue to support the judiciary as they work to open the courts and have fully functioning dockets. We will continue to support the Central Florida community by providing lawyer referral services, educational opportunities, and other charitable activities. We will continue to support our members by keeping them informed about the status of the judicial system, by providing CLEs, programs, and other events and by recognizing their talents, hard work, and dedication. This is our legacy and I am committed to continuing it.

We cannot guarantee you what events will actually take place in the coming months or which events will take place in the manner to which you have become accustomed. What we can guarantee is that the OCBA is here for its members and we will continue to find ways to provide member benefits. Not only are we continuing to plan for future events, but we are also diligently working to reschedule some of the signature events that were cancelled in the past few months. For example, we hope to formally recognize our Professionalism Awards recipients later this month, and the Bench Bar Conference has tentatively been rescheduled to October 2, 2020. We are also working on a new and exciting program, as well as revamping some of our luncheons and other programs.

I assume the challenge to lead the OCBA through these unforeseen times. However, I cannot do this alone. I need each and every one of you to take part in this journey. My philosophy has always been equal access and opportunity for all. I have been very deliberate and thoughtful in appointments to the Executive Council, committees, and other positions. I encourage you to be an active committee member in at least one OCBA committee. I invite you to tout your legal knowledge and expertise by submitting articles for publication in the The Briefs. I implore you to reach out to me or any other OCBA Executive Council member with your ideas on ways that the OCBA can assist its members. If you haven’t already done so, please renew your OCBA membership and accept a pro bono case. More importantly, I ask you to embrace the OCBA as an extended family in these difficult times. We have all been living in a virtual world for several weeks. If you haven’t seen or spoken to a fellow OCBA member in a while, pick up the phone and call. You may be the voice that gets him or her through the day. Together, we will get through these difficult times. Stay encouraged. Stay engaged. Stay safe!

LaShawnda K. Jackson, Esq., is a partner at Rumberger, Kirk & Caldwell, P.A., practicing in the areas of casualty litigation, products liability, and trucking defense. She has been a member of the OCBA since 2002.

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Clerk’sCorner Another Step Towards Less Paper

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e continue to come a long way in this digital world where we keep looking for ways to replace printed court documents with electronic records.

At my office, we are taking another step in that direction that will make it easier for attorneys handling criminal and traffic cases.

My office will soon be implementing electronic delivery of case documents to attorneys on criminal and traffic cases. This will allow you to receive documents faster and in a format that allows you to access them anytime, anywhere.

In order to prepare for this change, we are asking attorneys

to review the information they have listed with The Florida Bar for accuracy, because these documents will be sent to the email address attorneys have on file there. If you have not provided an email address to The Florida Bar, please ensure that you do so in order to receive your documents electronically.

For several years, the Clerk’s Office has been moving toward creating a paperless environment. In 2017, all courtrooms went fileless with the help of the Ninth Judicial Circuit. During Phase I of our initiative, the Clerk’s Office stopped printing paper from the state’s E-portal system, which provides for electronic filing of case documents, leading to less paper usage.

Please don’t hesitate to reach out to us if you have any questions, and watch for further information about when we will begin electronic delivery of court documents in criminal and traffic cases.

For all the latest news, remember to go to our website at www.myorangeclerk.com, and connect with us on our social media platforms.

The Honorable Tiffany Moore Russell, Orange County Clerk of Courts, has been a member of the OCBA since 2004.

MARK YOUR CALENDARS

It’s Time to Update Your Photo for the OCBA Online

Membership Directory

J.Russell Photography, which specializes in executive portraits, will be at the OCBA to take your free professional portrait for the OCBA Online Membership Directory: NEW PORTRAIT DATES: July 6 – 17, 2020

A J.Russell Photography representative will contact you in the near future to schedule an appointment. However, feel free to call J.Russell Photography at 512-266-8921 to schedule your appointment, or schedule online at www.goJRussell.com (choose “Schedule” from the menu on the left side of the website, and then choose “Guest Account” to get to the calendar).

All sittings are free of charge, and the photo you select for the Online Membership Directory will be published online at no charge. J.Russell Photography will also take additional shots and provide you with an opportunity to purchase a photo package for your professional or personal use.

We are pleased to bring you this free member service. J.Russell has more than 90 years of combined professional portrait photography experience and is the nation’s leading executive portrait studio. They have worked with more than 750 professional organizations and photographed more than 250,000 attorneys and physicians.

(For professional photos, appropriate dress is suggested. Ladies: a bold or bright colored long sleeved outfit.

Gentlemen: a dark jacket and tie.)

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Chief’sColumn

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Preserving the Integrity of the Judiciary: Ethics on the Campaign Trail

n the midst of the COVID-19 pandemic, March 2020 marked the beginning of a robust election season in the State of Florida with partisan political races charging forward at both the local and national level. People all over the country began casting their votes in the presidential primaries in February, marking the official beginning of the race for the presidency of the United The Honorable States. The unofficial race for the presidency, however, started well Donald A. Myers, Jr. over a year ago. Scores of people Chief Judge hit the campaign trail, raising Ninth Judicial Circuit Court money and courting votes – kicking off what is likely to be one of the most contentious and acrimonious presidential races in our nation’s history, one that may ultimately shed little light on the candidates’ character or their ability to serve in the role.

Certainly more “under the radar” than the presidential race, this is also the season for judicial campaigns and elections in the State of Florida. Candidates for county and circuit court judicial positions qualified to run in April 2020. Although qualifying just wrapped up, some local judicial candidates began hitting the campaign trail more than a year ago, forming committees to raise money and seeking endorsements many months in advance of the August 2020 elections. It seems that our local judicial races are beginning earlier and earlier with each passing election season.

In contrast to the presidential and other partisan races, our local judicial campaigns should not mirror the divisive rhetoric and other campaign tactics we have seen on the national stage. All candidates for judicial office, even non-judges seeking the position, must adhere to Canon 7 of the Code of Judicial Conduct prohibiting inappropriate political activity. The intent of the rules that apply to judicial races is to reflect a higher ethical standard, to rise above contentious politics, and to instill confidence in the integrity and impartiality of the judiciary.

Acrimonious, partisan campaigns undermine the public’s confidence – not just in the candidates running in a particular election, but in the entire judicial branch. Canon 7 clearly outlines the expected behavior for candidates, raising the bar of ethical campaign behavior to the highest standards with straightforward, common sense rules. No partisan speech or political activity. No direct solicitation of campaign contributions by a candidate. No promises, pledges, or commitment that are inconsistent with the impartial performance of a judge’s duties in office.

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Instead, Canon 7 compels judicial candidates to: be faithful to the law; not be swayed by partisan interests, public clamor, or fear of criticism; maintain the dignity appropriate to the office and act consistently with the impartiality, integrity, and independence of the judiciary; and speak and act with utmost honesty and truthfulness about themselves and their opponents. Judicial campaigns should focus on character, qualifications, and experience. Emphasis should be on the things that truly speak to a candidate’s ability to serve on the bench. To be a judge is to take on the mantle of fairness. And, to be fair, a judge needs to stand firmly in the middle ground, in between both sides of an issue – casting aside personal opinion and belief in favor of the facts and the law.

Some of you reading this column qualified as a candidate in April.

Others of you will take active roles in judicial campaigns. And, it is likely that many of you will financially support or endorse candidates. Whatever your role, take the time to educate yourselves about the judicial election process. Know the mandates of Canon 7, follow them, and stay out of trouble! Be especially careful in matters of campaign finance – previous sanctions for failing to comply have included fines up to $25,000. Know how to solicit funds lawfully. Play fair. And, campaign ethically.

Regardless of the role you play in this election cycle remember, your actions matter. Campaign misconduct will not be tolerated on any level. (As the Florida Supreme Court said, “[T]o allow someone who has committed such misconduct during a campaign to attain office to then serve the term of the judgeship obtained by such means clearly sends the wrong message to future candidates; that is, the end justifies the means and, thus, all is fair so long as the candidate wins,” In re: McMillan, 797 So. 2d 560, 573 (Fla. 2001), quoted in the removal of a judge for campaign misconduct in the last judicial campaign cycle. In re: Santino, 257 So. 3d 25 (Fla. 2018).)

The judicial branch plays far too important a role in people’s lives to have its integrity diminished by contentious campaign tactics.

Our communities deserve better. And, as professionals who have committed ourselves to serving the law, we should offer better. So, as we move into the thick of this election cycle, I encourage you to remember our shared commitment to the law and our communities and to work together to elevate the election process to mirror the highest standards of the bench.

The Honorable Donald A. Myers, Jr., chief judge of the Ninth Judicial Circuit, was elected to the Circuit Court for Orange and Osceola counties in 2010 and has been an OCBA member since 1980.

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Law WeekCommittee A Note from the Law Week Committee

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n years past, this space was used to discuss the myriad activities undertaken by the Law Week Committee. There would likely be more photographs as well.

The theme for Law Week this year, as provided by the American Bar Association, was “The 19th Amendment at 100: Your Vote, Your Voice, Our Democracy.” The ratification of the 19th Amendment was undeniably a watershed moment in American John M. Hunt, Esq. history, and we were excited to share that theme with the OCBA and the community at large.

We had an incredible group of committee members and many amazing events planned. These included performing Big Bad Wolf mock trials at local elementary schools (chaired by Brandon Sapp, Shont’a McCord, and Philip Coffaro); assisting with a naturalization ceremony (chaired by Teresa Finer and Natalia Gove); a job shadowing event at the Orange County Courthouse with local students (chaired by Tara Tedrow and Dustin Mauser-Claassen); the Pathways in Lauren R. Robertson, Esq. Law program, where speakers from among the legal community would discuss their vital roles, with Judge Faye Allen and Judge Steve Jewett acting as the Masters of Ceremony and leading a mock trial (chaired by Peonca Grier, Madonna Snowden, Keshara Cowans, and Amy Fudenberg); a theater program put on by local middle school students (chaired

by Andrew Irvin and Lauren Senninger); the OCBA Foundation Law Merit Badge Day with Boy Scout troops from throughout the area (chaired by Euri Cerrud, Jessica Travis, and Eric Jontz); presentations regarding the 19th Amendment at local high schools (chaired by Sebastian Arroyo and Brian Lawrence); and, of course, the April Law Week luncheon (chaired by Valencia Poitier and Karla Louisy).

Unfortunately, due to the COVID-19 pandemic, these events had to be cancelled or postponed. We want to sincerely thank all our amazing committee members, the volunteers who were prepared to give up their time, Jenny Brown and the staff at the OCBA for all of their help, Tony Sos and the rest of the Executive Council for their guidance and assistance through these unprecedented times, and to all of the OCBA members for their support. A special thank you to Lisa Thomas, who has acted as treasurer for the committee for many years. Finally, thank you to the Orange County Bar Association Foundation, Inc., for its continued support of Law Week, Jill S. Schwartz and Associates, P.A., for sponsoring several of our

meetings (special thanks to Jill Schwartz for being so supportive of us, Beverly Turner for all her assistance, and Tai Lozada and Paige Preston for their help with the lunches), and all our other wonderful sponsors. Law Week would not exist without you all.

Now for some happy news: some of our events did go on as planned!

The Law Day 5K Committee, led by Ani Rodriguez-Newbern and her team, put on another spectacular event. We also assisted the League of Women Voters of Orange County with a voter registration drive at the Conway Community Market. For our annual poster and speech contest, we received more than seventy-five posters from elementary, middle, and high school students and more than 100 speeches from middle and high school students. Although we unfortunately could not recognize the winners in person, we were able to present the awards to the teachers to pass along to the students. Thank you to Brittany Melendez for all her hard work in sending out submission requests and getting things organized.

We are also proud to announce the winners of the Liberty Bell, Liberty Shield, and Liberty Apple awards. The Liberty Bell award recognizes a person or organization outside of the traditional legal profession that best demonstrates a deep commitment to the rule of law and has worked to promote civic responsibility among out citizens. The Liberty Shield award recognizes a first responder who demonstrates exemplary service to the health and safety of our community. The Liberty Apple award recognizes a teacher who demonstrates exemplary service to the education of students in our community. Thank you to Kimberlee Martin and Amy Maitner for their efforts in collecting submissions and presenting the recommended winners to the Executive Council. Although all those nominated were well-deserving of recognition, the winners are: • Liberty Bell: League of Women Voters of Orange County; • Liberty Shield: Lieutenant Derek Tyler, Orlando Fire Department; and • Liberty Apple: Dawn Dunham, Maitland Middle School (Social Studies).

Congratulations to our winners! We will be recognizing the League of Women Voters, Lieutenant Tyler, and Ms. Dunham at a future OCBA luncheon.

As we bring another year of Law Week to a close, we again thank you all for your support. We know that Law Week will be back to full strength next year and look forward to what is to come. Finally, we would be remiss if we did not emphasize the importance of going to the polls and voting later this year. Stay safe and take care.

John M. Hunt, Esq., is an associate attorney at Jill S. Schwartz & Associates, P.A., practicing labor and employment law. He is currently serving as an associate editor for The Briefs and is an outgoing co-chair of the Law Week Committee. He has been active with the Young Lawyers Section and the Law Week Committee for several years. He has been a member of the OCBA since 2015.

Lauren R. Robertson, Esq., is an associate attorney at Jill S. Schwartz & Associates, P.A., practicing labor and employment law. She is currently the chair of the OCBA’s Labor & Employment Law Committee and is an outgoing co-chair of the Law Week Committee. She has been active in various committees of the OCBA, including the Young Lawyers Section. She has been a member of the OCBA since 2014.

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ProfessionalismCommittee Remarks Upon Receipt of the OCBA 2020 James G. Glazebrook Memorial Bar Service Award

A

The Superpower of Professionalism in Uncertain Times

s I write this article in April And, the opportunities to help are everywhere. As a bankruptcy for publication in June, I judge, we could see many more people in financial distress. I know hope the world looks more our bankruptcy lawyers will rise to the occasion and volunteer at familiar. My dream is to meet our Pro Se Assistance Clinic for those who cannot afford an attorfriends with a hug to enjoy a ney. So will others in their chosen field of practice. We know how meal at a restaurant. Right now, the “system” works. We can do things no one else can achieve. though, I do not know how our And, with an open heart and willing hands, we can help those world will look in June or how to who hurt solve their legal problems. give meaning to professionalism We also can help each other in our legal practices. Many firms and in these uncertain times. solo lawyers will suffer financially during this period. As things But then I stop. And I realize recover, which they will, practices will return from their slumber.

The Honorable that now is the perfect time to Newer lawyers will need guidance on re-booting their careers. EsKaren S. Jennemann write about professionalism. In tablished lawyers must rethink their former practices. Everyone law, professionalism is exceeding the minimal rules of conduct will need to deal with their own and their staff’s individual sorrows imposed on us. Professionalism is an aspirational goal to do more as we return to the new “normal.” Lawyers, in their resolute and than expected. And, as lawyers and judges, or simply as a person, often unemotional way, are uniquely qualified to pull together to help others in similar predicaments. We are trained to solve if there was ever a time we needed to aspire to better, it is now.

We practice professionalism when we treat others with kindness problems and find solutions. Let’s work with professionalism to and courtesy. And, others include opposing litigants, their law- do this. yers, staff, every client, and the person in front of you at the gro- And, returning to my grandson and his movies, I emphasize the cery store, perhaps six feet in front of you! You offer help to those power of working with similarly motivated professionals. Harry who need it before they ask. You grant favors unless it impacts Potter did not get his power from his wand. Thor is not strong your ability to zealously represent your client. Professionalism is because of his hammer. And, Rey’s force does not come from her being the best person possible and shining as an example of coopcontinued page 12 eration and civility.

Today, professionalism is more intensely needed than at any recent time. Many people will have lost family members and friends to COVID-19. Others will have lost jobs and are on the brink of losing their homes or businesses. Life feels topsy-turvy.

My grandson, after watching too many Thursday, June 25, 2020  3:00 p.m. - 5:00 p.m.

Marvel movies, often asks me, “TuTu, [my “grandmother” name] what is your suOrange County Courthouse Jury Assembly Room perpower?” Today, if I could wish for any 425 N. Orange Ave., Orlando, Florida 32801 superpower, it would be to heal the illness Please join us in honoring the recipients of this year’s professionalism awards that has overwhelmed us.

Keshara D. Cowans, Esq.  Lawrence G. Mathews, Jr. Young Lawyer Professionalism Award In truth though, I know we in the legal field N. Diane Holmes, Esq.  William Trickel, Jr. Professionalism Award already possess a superpower. It is called professionalism that urges each of us to do The Honorable Karen S. Jennemann  James G. Glazebrook Memorial Bar Service Award more to help others with civility and kindKeynote Speaker: Dori Foster-Morales, Esq., The Florida Bar President-Elect ness. And, when many lawyers who share this superpower of professionalism get toEach of the recipients will be giving brief remarks, and a reception will follow. gether, it is unstoppable. One inspirationWe invite all OCBA members and their guests to attend this special event at no charge. al quote from Helen Keller notes, “Alone Attendance during the remarks provides 1.0 CLE, including 1.0 ethics, pending. we can do so little; Together we can do so much.” Lawyers get that. When we work RSVPs are required by June 22, 2020 together with a goal to help others, we can Register at the OCBA Store achieve so much more than working alone.

And, every lawyer, regardless of their prac– This event is subject to postponement or cancellation depending on developments with COVID-19 – tice type, can pitch in to help those in our community, including other lawyers. theBriefs June 2020 Vol. 88 No. 5

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Legal Aid SocietyGAL Teaching Tips

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Stay at Home? Providing Best-Interest Advocacy During a Global Pandemic

opefully, by the time you are reading this article, things are back to normal and we are back to attending court hearings, visits, and meetings all in person. But as it stands now, we are dealing with a global pandemic, requiring us to be innovative and figure out ways to provide maximum advocacy to dependent youth. As I write this, many states, including Florida, have issued stay-at-home orders, Coravious L. Cowart, Esq. which means most Americans are working from home, schools and daycares are closed, and people are practicing social distancing by only leaving their homes for essential household items due to the COVID-19 pandemic.

Although this way of approaching things is technically not new, what is new is that nearly every industry has been forced to follow this new approach all at the same time and with very little warning and preparation.

We have temporarily gone from full business attire walking into court, to wearing our pajamas or shorts while sitting at a desk at home. I miss my colleagues, but I do not miss my tie. This remote work system has left many of us with questions about how to continue to advocate properly for children in a system that, before this pandemic, relied heavily on in-person contact with a child and their caregivers. It is a child welfare system where a dependent child physically attending school Monday through Friday added a crucial sense of comfort to those of us working with these children because we knew that many other responsible adults would have eyes on them. Now, we do not have that luxury, but we are still tasked with the same goal: ensuring the safety and stability of dependent youth while representing their best interests. As guardians ad litem, how do we adapt to this change? Fortunately, the “what to do as GALs” has not changed. We still need to visit with our kids, we still need to attend court hearings, and we still need to attend out-of-court meetings. The question we must address is, “How do we serve as GALs in a COVID-19 world?” Thankfully, the year is 2020 and technology today allows us to answer this question much more easily than if we were dealing with this pandemic some 15 or 20 years ago. So exactly how do we do what we do?

Let’s start with visiting the youth. In many cases, we still will be able to have that face-to-face contact, albeit not physically, with our youth. There are apps that can be used to facilitate video visits with youth, such as FaceTime, Google Duos, and WhatsApp, to name a few. Some apps are free and many of our caregivers already have the technology. This is a great way to continue to be able to

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lay eyes on the youth. This helps us remain in contact with the youth’s caseworker as they also are likely to use one of these apps.

What about in-court advocacy when the courthouse is closed? I must admit, I have been very impressed with the way our judicial system has adjusted to current times. Working in a public interest law firm, one of our biggest fears during a time like this is access to justice for those who already face barriers to that access, even without a national crisis. Our judges have been true leaders in this time, ensuring people still have access to the court. While the courts have physically closed to the public, many judicial proceedings are being held via conference call, and some are being held via video conference, including dependency proceedings. All you need to do to continue to represent the best interests of the youth the same way you would if physically in court is to call in to the courthouse conference line.

Finally, there are the out-of-court meetings, or “staffings,” as we call them in the child welfare system. There have not been many changes to the way these meetings are held. Prior to the pandemic, there was the option to attend these meetings in person. However, there always has been the ability to attend these meetings by phone. The same way we advocate for our youth in person, we now advocate via a conference line. This enables us to maintain contact with our youth’s case managers to ensure we have meeting dates and times.

The last, and one of the most important things to know during a time like this, is that even though our office is physically closed, all of our staff are still able and willing to provide assistance to pro bono GALs at every turn. When you can’t reach us on our office phones, I encourage you to send someone – anyone in the GAL program – an email, and we will assist in whatever way needed.

The advocacy provided by our volunteer GALs is invaluable to the youth we serve, and we could not be more confident in that advocacy during these uncertain times. Hopefully, by the time you read this article, things will be back to normal and this article will serve as some unbelievable memory marker, although I have a feeling our definition of “normal” may change for a while.

For more information about being a GAL, please contact Coravious Cowart, guardian ad litem litigation director, at 407-8418310 or ccowart@legalaidocba.org. For more information about how to become a financial donor or help with our fundraising efforts, please contact Donna Haynes, director of development, at 407-515-1850 or dhaynes@legalaidocba.org.

Coravious L. Cowart, Esq., is the Guardian ad Litem Program litigation director at the Legal Aid Society of the Orange County Bar Association, Inc. He has been a member of the OCBA since 2012.

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PAGE 9

Construction LawCommittee Basics of Public Owner-Direct Purchase Programs for Exemptions from Florida Sales and Use Taxes

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his article surveys the process under which a governmental unit (the “public owner”) may save on Florida sales and use taxes (collectively, termed “sales tax”) on purchases of tangible personal property that are incorporated into a construction project that the public owner owns.1 The process is commonly referred to as an “Owner-Direct Purchase Program.” For a program to qualify, the entire project team (the Joseph A. Lane, Esq. public owner, the contractor, and the vendors) must strictly comply with Florida law. A similar arrangement can be used for nonprofit organizations that qualify under Section 501(c)(3) of the Internal Revenue Code.

This article is written for attorneys who review public owner construction contracts or are consulted by clients who are involved in downstream public owner-direct purchase transactions. The objective is to assist counsel for downstream construction participants so that they appreciate the importance and sensitivity of Matthew R. O’Kane, Esq. complying with direct purchase requirements. An understanding of the public owner-direct purchase exemption will allow counsel to do two things: (1) recognize direct purchase provisions and requirements in a contract so that they can understand how subcontracts and purchase orders should be structured to conform to the exemption requirements promulgated by the Florida Department of Revenue; and (2) advise contractor, subcontractor, and vendor clients on the process and necessary structures and requirements to achieve the intended sales tax savings. The potential tax savings are significant. Hypothetically, a $10,000,000 construction project could present the opportunity for sales tax savings to the public owner of approximately $650,000. This is based on an applicable sales tax rate of 6.5% and a hypothetical split of 40% labor and 60% (taxable) materials.

Background Under the usual (non-exempt) rules of the road, purchases of tangible personal property (concrete, lumber, roofing materials, etc.) are taxable to the purchasing contractor or subcontractor, which will in turn include the dollar value of the sales tax in their upstream pricing. The contractor is considered the end user of the materials and is required to pay sales tax on such purchases.

Upstream pricing effectively embeds the cost of the sales tax into the project’s price tag. The price tag obviously can affect funding PAGE 10

for the scope of the project and be relevant to what a public owner can accomplish under its overall budget for public works.

A compliant direct purchase program reduces the cost of the project to the governmental unit and saves taxpayer money, provided the applicable requirements are followed. There is no requirement that a public owner utilize a direct purchase program. The telltale sign that a public owner intends to implement an Owner-Direct Purchase Program would be found in the construction bidding or procurement documents and in the ensuing construction documents. The usual reference may be to an “Owner-Direct Purchase Program.”

The foundation for an Owner-Direct Purchase Program is the sales tax exemption for sales of tangible personal property made directly to a public owner. The direct purchase program alters the usual structure for downstream (taxable) purchases of tangible personal property within the construction process. Under the altered structure the purchases are made directly by the public owner, under prescribed and specific rules, and thus exempt from sales tax.2 The applicable criteria are contrary to the usual procurement process utilized by contractors in the normal course. The exemption will fail if the wrong process is followed, such as the following: the public owner and general contractor simply execute deductive change orders for material purchases (reduce the price for those purchases and applicable sales tax) with the contractor or its subcontractor issuing parallel purchase orders to the public owner, and under which the installing subcontractor sells those materials directly to the public owner with the same subcontractor (or another subcontractor) left to install those same materials. The promulgated rules do not allow a contractor to purchase tangible personal property sales tax exempt with a resale certificate and sell it to the public owner and install it. In such situations, the contractor will be considered the ultimate consumer of the tangible personal property and owe sales tax on its purchases.

The “Direct Purchases” Process Exempt purchases by the public owner must strictly comply with the applicable criteria of the Florida Statutes and Florida Administrative Code.3 Compliance with these criteria determines whether the (exempt) public owner, rather than the (taxable) contractor or subcontractor, purchased the materials: 1. Direct Purchase Order: The public owner must issue a purchase order directly to the vendor that sells the materials and provide the vendor with a copy of the public owner’s Florida Consumer Certificate of Exemption. In practice, the public owner can be expected to need instruction from the contractor on the specifics of what is being purchased. It is suggested that a reasonable degree of cooperation must occur between the public owner and contractor on descriptions and technical information on items purchased. It is also suggested, however, that the degree of that collaboration must not violate “form over substance,” with the contractor (or its subcontractors) simply ghost-purchasing materials by using the public owner as the purchaser in name only. This purchase order process should follow a deductive change order under which the

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purchase price and applicable tax for direct purchase materials are deducted from the contract price. In the usual direct transaction, neither the contractor’s fee nor general conditions are deducted from the price. Academically, this leaves the contractor’s financial performance “intact,” with the public owner realizing the tax savings. However, additional administrative cost burden and project time often will be absorbed by the contractor to pace the process, particularly considering the extent of cooperative collaboration required to coordinate direct purchases (and schedule matters). The administrative burden only increases if the contractor already initiated (and executed) purchase orders, which must be cancelled and reissued to the public owner. The contractor in practice can expect an additional downstream layer of communications (and explanations) to vendors, some of which may be out-ofstate and/or have established and valued relationships with subcontractors or the contractor. Still more burden can exist when the contractor or subcontractor has an exclusive distribution and/or installation agreement with an affected manufacturer (seller). Some manufacturers may provide material warranties that in the usual course rely on their subcontractor relationships (or exclusive distributors) for installation and may view a direct sale as disruptive to that relationship. Such wrinkles can take even more time, effort, and cost to resolve but should be resolvable.

2. Direct Invoice: The vendor’s invoice for materials must follow the direct sale and be issued to the public owner, not the contractor or subcontractor. This is sensible, since the public owner itself is making the purchase from the vendor. Neither the contractor nor subcontractors can sell the direct purchased materials and then install those materials.

3. Direct Payment: Payment of the vendor’s invoice must be made directly to the vendor by the public owner from public funds. Compliance is not achieved by the contractor or a subcontractor issuing payment for the public owner. This means the contractor or subcontractor cannot include sums in its pay applications for direct purchases and then pay the vendor from sums received from the public owner when the pay application is paid.

4. Passage of Title: It is paramount for an exempt transaction that the public owner assumes the risk of damage or loss for the purchase items at the time of purchase.

The public owner is deemed to assume that risk of loss if the public owner bears the financial burden of obtaining (paying for) theBriefs June 2020 Vol. 88 No. 5

insurance on the purchased items.4 An alternate criteria deems the risk assumed by the public owner if the public owner “directly enjoys” the financial benefit of the insurance proceeds.5 The alternate criteria would appear satisfied when the builder’s risk insurance (property insurance) for the project covers a casualty loss incurred by the public owner as an additional insured, when that loss occurs after the public owner’s assumption of risk of loss for purchase of the materials. It is common for contract documents to identify the owner as an additional insured for the builder’s risk insurance even when the contractor purchases that insurance. The policy (and its conditions and exclusions) should be checked in the event of an off-site casualty loss for which the public owner bears the risk of loss. Coverage may be extended by the builder’s risk policy to such off-site casualty losses. Coverage for the public owner’s interest in materials suffering casualty in transit after the public owner assumes the risk of loss also may exist through insurance provided, for example, by a common carrier or shipper. It is suggested the purchase order state that such insurance costs are within the purchase price and thus paid by the public owner when this is the case.

The main point is that various types of existing insurance, provided through others but paid directly or indirectly by the public owner, may cover the damage or loss to the purchased materials and allow the public owner to enjoy the financial benefit of those insurance proceeds.

5. Certificate of Entitlement: Lastly, for a qualifying purchase, the public owner must issue a Certificate of Entitlement both to the vendor and to the contractor. The certificate is to affirm that the purchased materials will go into or become part of a “public work.”6 Each purchase order the public owner issues must attach a separate Certificate of Entitlement. Copies of the certificate may be used.7 Notably, the public owner maintains a direct interest and concern with having and executing a complying direct purchase program. The public owner itself bears the liability for any tax, penalty, and interest to be due should the Florida Department of Revenue determine that material sold by a vendor was not tax-exempt under § 212.08(6), Fla. Stat.8 The public owner may not transfer that liability by contract or agreement to another party. 9 That transfer prohibition likewise should extend to bar a public owner’s effort to transfer the liability or resulting loss to the contractor under an indemnity provision in the construction documents. Notwithstanding this restriction on the public owner’s transfer of www.orangecountybar.org

this liability, all involved in the construction project should strive for compliance with the direct purchase program and applicable legal requirements and avoid conflict with the public owner and the Department of Revenue.

Although there is not a specific set of regulations on point, an Owner-Direct Purchase Program can be used by nonprofit organizations that qualify under Section 501(c)(3) of the Internal Revenue Code.

In several written determinations, the Florida Department of Revenue has permitted nonprofit organizations to implement Owner-Direct Purchase Programs if the parties follow the principles set forth in Florida Administrative Code Rule 12A1.094(4)(b)5, to wit: direct purchase order, direct invoice, direct payment, and passage of title. However, unlike the rule for public owners, the burden of failing to comply with exemption requirements is not shifted to the nonprofit organization. The sales tax liability may be assessed against the contractor, subcontractor, and vendor, unlike the rule for public owners. Such risk makes it vital that contractors, subcontractors, and vendors strictly comply with the terms of the program in the context of the nonprofit organization.

This summary has familiarized the practitioner with the basics of exempt transaction requirements for commonly encountered public Owner-Direct Purchase Programs in Florida.

Joseph A. Lane, Esq., Lowndes, is Board Certified in construction law and has practiced almost exclusively in construction and ancillary legal fields, such as bonding, insurance and advising on contract documents for the entirety of his 42 years in practice. He has served as an arbitrator or mediator in construction cases.

Mr. Lane is a member of the OCBA Construction Law Committee and has been a member of the OCBA since 2011.

Matthew R. O’Kane, Esq., Lowndes, advises clients on Florida state tax issues and represents clients in controversies involving the Florida Department of Revenue. He has lectured on Florida sales tax, documentary stamp tax, and intangible tax and has been a member of the OCBA since 1998.

Florida Statute §212.08(6)(a), exempts sales made to the United States Government, or a state, or any county, municipality or political subdivision of a state.

2 § 212.08(6), Fla. Stat.

3 § 212.08(6), Fla. Stat. and Rule 12A-1.094, F.A.C. 4 Rule 12A-1.094(4)(b)5. F.A.C. 5 Rule 12A-1.094(4)(b)5, F.A.C. 6 The requirement for a Certificate of Entitlement does not apply to an agency or branch of the federal government. Rule 12A-1.094(4)(c)1, F.A.C. 7 Rule 12A-1.094(4)(c)2, F.A.C. 8 Rule 12A-1.094(4)(c)3, F.A.C. 9 Rule 12A-1.094(4)(e), F.A.C. 1

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ProfessionalismCommittee continued from page 7

light saber. They relied on their friends and supporters, whether it was Hermione and Ron, the entire Marvel universe, or the Jedi Knights. Their strength, like ours, come from aspiring to a higher ethical standard and working together as a team collegially and cooperatively to find solutions to the many problems we and those around use face.

It is so important to work, live, and play with people who share your aspirational values. Choose your spouses, friends, and work partners carefully. It makes all the difference in the world.

I am grateful for sharing my career with many colleagues, mentors, and mentees who taught me the superpower of professionalism and who continue to teach me new lessons every day. I particularly have unending gratitude for the Honorable Arthur B. Briskman, my friend and mentor for 27 years at the Bankruptcy Court, who shows empathy, humor, and deep caring for all of our litigants, our court, and our community. He was and remains my role model. And, without his guidance, I would not have received this distinguished Glazebrook Memorial Bar Service Award for which I thank the Professionalism

Committee and will treasure as the capstone of my career.

Professionalism connotes individual civility, integrity, and mutual respect but transcends into a “superpower” when you join with a team of folks who share your values and penchant for professionalism. Working as a team that collectively believes in “doing the right thing” maximizes your effectiveness as a lawyer, increases your collective reputations, and improves your ability to zealously represent your clients because judges trust you.

I know we in the legal field are up to the challenges we face. Our community, our country, and our world depend on it.

The Honorable S. Jennemann, who received her J.D. from the Marshall Wythe School of Law at the College of William & Mary in Virginia, was appointed to the United States Bankruptcy Court for the Middle District of Florida, Orlando Division, in 1993. She has been a member of the OCBA since 1976.

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theBriefs June 2020 Vol. 88 No. 5

Law Week

Orange County students submitted creative and thought-provoking posters and speeches for the annual Law Week Poster & Speech Contest despite the fact that schools were closed. Congratulations, kids! We’re proud of you!

Speech Contest 1st Place grades 6-8: Hannah Pletcher, Wolf Lake Middle School 1st Place grades 9-10: Carly Tamborello, William R. Boone High School 1st Place grades 11-12: Amelia Packham, Timber Creek High School

2nd Place: Linediana Joseph, 8th Grade, Memorial Middle School

Poster Contest

3rd Place: Eunice Hernandez, 9th Grade, Apopka High School

2nd Place: Noor Farah, 4th Grade, Frangus Elementary School

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PAGE 13

THREE REASONS TO SCHEDULE VIDEOCONFERENCE DEPOSITIONS WITH MILESTONE: #1 IT’S FREE!

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We can provide court reporting & videography in the following ways: - As you normally would! (everyone attends in person & follows social distancing guidelines) - Everyone attend remotely! (everyone attends online from their home or office & we can provide free equipment as needed) - Or we can have your witness in the same location as the court reporter & everyone else can attend remotely!

Since the Covid-19 outbreak, we’ve taken nearly 30 depos per day with online videoconferencing, so you can rest assured that our experience & remote capabilities are on your side!

Plus, we have a virtual depo assistant assigned to every case you set with us, to ensure your depo goes smoothly from setup to finish!

EMAIL US OR SEND NOTICE TO:

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theBriefs June 2020 Vol. 88 No. 5

OCBA Virtual Events Draw and Talk with Me

Artist Valentino Dixon’s “Draw and Talk with Me” event in April had members tapping into their creative side!

Cinco de Mayo

The OCBA Health & Wellness and Social committees spiced things up in a joint voluntary bar association event with CFAWL, HBACF, GOAABA, PCPBA, and OCBA YLS. The virtual menu included classic, avocado, and strawberry margaritas, guacamole, salsa, fancy bean dip, and tofu tacos! theBriefs June 2020 Vol. 88 No. 5

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PCPBA

CFAWL

Elevate Orlando’s Legal/Justice Day at Evans High School Alexis Carter, Roger Johnson

GOAABA

Cookies for a Good Cause!

Jamie Billotte Moses, Barbara Leach, and “The Law”

Central Florida Family Law Inn Board Members’ Happy Hour

>

Virtual Lunch Shane Herbert Leia Leitner Scott Leitner Greg Maaswinkel Tony Sos Hon. Tom Young Amy Voight Hon. Steve Berlin Hon. Jeanette Dejuras Bigney Hon. Michael Kraynick Christine Berk Jeffrey Javinar Onchantho Am (and Olivia) Kim Gray

PAGE 16

Nancy Weber • Hon. Heather Pinder Rodriguez • Lori Caldwell-Carr Juna Pulayya • Lorna Truett • Andrew Windle Hon. Tesha Ballou • Susan Staggs • Mark O’Mara www.orangecountybar.org

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Voluntary BarNews SideBar

D

espite all the uncertainty surrounding us and our legal community, our voluntary bar associations were nonetheless still able to run their organizations. They didn’t let social distancing keep them from being social! With the help of technology and the drive of motivated members, these exemplary associations have been able to accomplish so much for their members as well as for the community by Alena V. Baker, Esq. coming together virtually. Here is a look at what some of our organizations have achieved:

George C. Young American Inn of Court On April 9, 2020, the George C. Young American Inn of Court was invited to a virtual meeting with the Honorable Donald A. Myers, chief judge of the Ninth Judicial Circuit. Judge Myers provided an open dialogue and meaningful platform to answer questions regarding policies and procedures implemented in response to the current national pandemic and recent Florida Supreme Court administrative orders. The current Inn president, the Honorable Bob LeBlanc, president-elect, the Honorable Margaret H, Schreiber, both Ninth Judicial Circuit judges, and the Honorable Eric H. DuBois, Orange County judge, participated in the discussion.

CFAWL

The Central Florida Association for Women Lawyers is wrapping up the 2019-2020 year with its #CFAWLRocks theme.

Although circumstances took a sharp turn due to the COVID-19 pandemic, CFAWL has found creative ways to connect its members and make a difference in the community.

The Remote Rendezvous Virtual Table for Eight, hosted every Tuesday and Thursday, has been a big hit! Meeting remotely, women gather virtually to learn exciting tips about how to balance the new work/life reality during the stay-at-home order, such as staying physically and mentally fit, cooking new recipes, and entertaining children while working from home.

Keeping things fun, members learned to decorate fabulous Bab’s Bakes cookies for a great cause. More than 300 cookies were decorated for law enforcement officers in Orange and Osceola counties.

Twenty-eight participants made cookies in the shape of hand sanitizer, toilet paper, and badges all under the virtual guidance of baker extraordinaire and newly elected circuit judge, Barbara Leach.

CFAWL also put its sewing skills to use for the Million Masks Movement, helping to produce masks for our amazing healthcare workers. Using a prototype for medical-grade masks developed by the University of Florida, members cut material and sewed masks to be used by Orlando Health. So far, members have helped produce more than 10,000 masks!

Using her innovative leadership skills, CFAWL’s very own Fay Pappas instituted a movement to provide temporary housing for theBriefs June 2020 Vol. 88 No. 5

hospital doctors and medical team members to reduce their risk of passing COVID-19 to their families. Inspired by the struggles of her own family, the movement has grown into a statewide conglomerate of more than 60 recreational vehicle parks and resorts donating free housing to medical workers who cannot safely stay in their own homes because of their exposure to ill patients. Fay’s creative use of resources is really making an impact in our community.

Under unprecedented conditions, CFAWL is ending the year strong and can’t wait to see what the 2020-2021 year has to bring with in-coming president Mary Walter!

Look for updates on social media regarding rescheduled events, and join CFAWL for its next monthly luncheon and/or Table for Eight as it continues to support women in the legal community.

GOAABA

The Greater Orlando Asian American Bar Association hosted a virtual lunch on April 22, 2020, to catch up, network, and discuss a range of topics from COVID-19-related issues, such as gaining the so-called COVID “19 Pounds” to SBA PPP loans.

Members also encouraged each other to support local Asian businesses by ordering takeout whenever possible.

On April 27, 2020, GOAABA joined its national chapter, the National Asian Pacific American Bar Association, in submitting a statement to support H. Res. 908, introduced by Congresswoman Grace Meng, and the Senate resolution introduced by Senator Kamala Harris, Senator Tammy Duckworth, and Senator Mazie Hirono titled “Condemning all forms of anti-Asian sentiment as related to COVID–19.”

Early last month, GOAABA initiated what is called “Zen Wednesdays” to inspire its members to post positive and encouraging thoughts, as well as yoga and meditation videos. GOAABA board member Avita Samaroo’s cousin, Thara Natalie, guides members with daily meditation techniques via social media. Members also have been following Orlando Power Yoga’s practice sessions, which are streamed on social media platforms such as Facebook Live.

PCPBA

On March 11, 2020, the Paul C. Perkins Bar Association participated in Elevate Orlando’s Legal/Justice Day. Elevate Orlando is a local college preparatory program for at-risk middle and high school students. More than fifteen PCPBA members visited nine middle and high schools to speak to students about the practice of law.

On April 14, 2020, PCPBA members held a virtual general body meeting. Financial planner Shehara Wooten, who was the guest speaker, spoke about financial wellness in the midst of the pandemic.

Keeping very busy, PCPBA members held a Law Student Virtual Town Hall on May 1, 2020, via Zoom. A team of six attorney panelists fielded student questions and provided experience-based suggestions and encouragement.

Alena V. Baker, Esq., of Alena Baker Criminal Defense, P.A., is a solo practitioner who practices primarily in the area of criminal law throughout Central Florida. She is a board member of the OCBA Criminal Law Committee and has been a member of the OCBA since 2011.

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PAGE 17

Estate, Guardianship & TrustCommittee

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Passage of the SECURE Act Brings Sweeping Changes to Retirement Benefits Planning

he Setting Every Community Up for Retirement Enhancement (“SECURE”) Act, which had bipartisan support in both houses of Congress, was signed into law by President Trump on December 20, 2019, as part of a larger appropriations bill.

The Act implements major changes concerning retirement accounts such as traditional IRA, Roth IRA, 401(k), and 403(b) accounts.

Vanessa J. Skinner, Esq. The SECURE Act includes several key provisions designed to assist workers enhance their retirement savings. It raises the age for beginning required minimum distributions (“RMDs”) to age 72 from age 70 ½ for individuals who turn 70 ½ after December 31, 2019, thereby postponing payment of income taxes and providing a longer period of time for tax-deferred growth in the retirement accounts. All IRAs (traditional or Roth) may now be funded at any age, provided the taxpayer has earned income, which helps older workers who want to save while reducing their taxable income. Previously, only Roth IRAs could be funded after age 70 ½. Individuals who work at least 500 hours per year for three consecutive years will be able to participate in qualified retirement plans. The previous requirement was 1,000 hours and one year of service. The SECURE Act also expands penalty-free early distributions for account owners under age 59 ½, for up to $5,000 within one year for the birth or adoption of a child (although income taxes will still apply), and allows an early distribution to be recontributed to the same plan or IRA and treated as a rollover without any time limit. Additionally, the rules are generally expanded to permit more qualified retirement plans to offer annuity payout options.

The most significant change made by the SECURE Act for estate planning purposes is the elimination of the “stretch” provisions for most non-spouse beneficiaries of retirement accounts. For more than 30 years before the passage of the SECURE Act, designated beneficiaries (generally living human beings and certain qualifying or “see-through” trusts) on retirement accounts were eligible to “stretch” RMDs over their life expectancy (or in the case of a qualifying trust, over the oldest applicable trust beneficiary’s life expectancy), potentially receiving decades of income-tax free or tax-deferred compounding. For example, a child who inherited a parent’s IRA at age 40 could withdraw the benefits gradually over 43.6 years based on the Treasury Regulation’s life expectancy tables. Even more striking, a grandchild or great-grandchild inheriting an IRA could take out the benefits for potentially as long as 80 years.

The new standard under the SECURE Act is the “10-Year Rule.”

Under the 10-Year Rule, the entire inherited retirement account must be distributed by the end of the 10th year following the death of the account owner. There is no requirement of annual distributions like there is with the life expectancy payout. Rather, the beneficiary can elect to take distributions at any time or times during PAGE 18

the 10-year period as long as the account is fully distributed by the end of the period. For someone who dies in 2020, the retirement account is required to be depleted by December 31, 2030. This shorter distribution period could result in larger tax bills for children and grandchildren who inherit accounts. For the 40-year-old beneficiary referenced above, 33.6 years of possible tax deferral or “stretch” is lost due to the SECURE Act, and for the grandchild or great-grandchild referenced above, as much as 70 years of tax deferral could be lost.

There are four groups of designated beneficiaries to which the 10Year Rule does not apply, and the same rules that applied to them before the SECURE Act continue to apply to them. These beneficiaries, who are collectively referred to as “Eligible Designated Beneficiaries (“EDBs”),” are: (1) the account owner’s surviving spouse, who still has the option to roll over the inherited IRA benefits to his or her own IRA or elect to treat it as his or her own IRA; (2) disabled or chronically ill persons, as defined in the Internal Revenue Code and further outlined below; (3) individuals who are not more than 10 years younger than the account owner, such as siblings; and (4) minor children of the account owner (note - this does not include grandchildren) until they reach the age of majority. It is unclear what the age of majority is for purposes of the SECURE Act. It may be when the child attains the age of majority in his or her state of residence (18 or 21) or it may be as old as age 26 if the child is in a “specified course of study.” Future IRS guidance will be needed to provide clarity on this point. Once the minor attains the age of majority, the 10-year payout period will apply.

In determining whether an individual qualifies as a disabled EDB, there must be a review of Section 72(m)(7) of the Internal Revenue Code, which provides that “an individual shall be considered disabled if he or she is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration.” Entitlement to Social Security disability benefits automatically demonstrates “disabled” status.

Similarly, a determination of whether an individual qualifies as a chronically ill EDB requires a review of Section 7702B(c)(2) of the Internal Revenue Code. Such section defines chronically ill as any individual who has been certified by a licensed health care practitioner [i.e., physician, registered professional nurse, licensed social worker] as (i) being unable to perform (without substantial assistance from another individual) at least 2 activities of daily living for a period of at least 90 days that is an indefinite one which is reasonably expected to be lengthy in nature due to a loss of functional capacity, (ii) having a level of disability similar . . . to the level of disability described in clause (i), or (iii) requiring substantial supervision to protect such individual from threats to health and safety due to severe cognitive impairment.

The beneficiary’s status as disabled or chronically ill is determined as of the date of the participant’s death. Therefore, a designated

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beneficiary who becomes disabled at a later date will not be able to change to a life expectancy payout.

There are two provisions of the SECURE Act uniquely favorable to special needs trusts (“SNTs”), which are used to preserve government benefits eligibility for chronically ill or disabled beneficiaries. If a trust, for example the account owner’s revocable trust, splits on the owner’s death into SNT and other trust shares, the SNT is treated as a separate account for RMD purposes.

Further, if the chronically ill or disabled beneficiary is the sole lifetime beneficiary of the properly drafted SNT, then the life expectancy of such beneficiary can be used for the payout of the RMDs to the SNT. The SECURE Act changes the landscape for estate planning attorneys when advising their clients who have traditional IRAs or other retirement accounts. In particular, clients with significant retirement funds may benefit from alternative planning strategies to help mitigate income taxes when leaving their legacy. A $3 million traditional IRA if cashed out immediately would have a net value of $1.8 million after payment of federal and state income taxes.

If the client designates his or her adult children as the beneficiaries of such account, they would have 10 years to withdraw the funds. Such withdrawals could put them into higher tax brackets if they are in lower brackets, or alternatively, if they are already in higher tax brackets as a result of their own personal income, the tax impact can be even more significant for them. Further, if the client wishes to leave the retirement funds in trust for the children for creditor protection purposes, the benefits will be taxed at the highly compressed trust tax rates if not distributed to the trust beneficiaries.

Estate planning practitioners must first determine if the retirement funds are intended to benefit individuals who are EDBs. If the answer is no, and the client is charitably inclined, then the client may want to consider leaving traditional retirement benefits to a charitable remainder trust (“CRT”) to emulate the “stretch” now lost under the SECURE Act. This will essentially eliminate the tax on the IRA itself while providing a lifetime stream of fixed dollar or fixed percentage payouts (taxable) to the human beneficiaries, as long as they are not too young to meet the statutory requirements of the CRTs, which provide that at least 10 percent of the charitable remainder trust assets must be projected to go to the ultimate charitable beneficiary. theBriefs June 2020 Vol. 88 No. 5

Alternatively, the client may want to do Roth conversions during his or her lifetime, particularly if he or she is in a lower tax bracket than the intended beneficiaries of the retirement funds, including a trust.

This enables the client to pay some income tax during his or her lifetime so that future distributions will not be subject to income tax under the 10-Year-Rule, since distributions from a Roth IRA are tax-free.

“The SECURE Act changes the landscape for estate planning attorneys when advising their clients who have traditional IRAs or other retirement accounts.”

If the client finds neither of these options palatable, the focus should shift to how to pay the tax bill, such as by purchasing life insurance. Since life insurance death benefits are income tax free, the client may want to purchase new or repurpose old life insurance policies to help pay the income taxes or replace the value of the retirement accounts being lost to taxes.

Although there may be limited options for clients to avoid the tax impact of the 10-Year Rule, existing estate plans should be reviewed, particularly where retirement

benefits are a significant part of their estate plan and trusts are named as retirement account beneficiaries. Generally, two types of qualifying trusts – conduit trusts and accumulation trusts – were widely used prior to the passage of the SECURE Act, both of which can now prove problematic.

If conduit trusts only allow for the RMDs to be disbursed from an inherited IRA to the trust each year, with a corresponding distribution to the trust beneficiary, there is now only one year in which an RMD exists, the 10th year, thus resulting in a “tax bomb.” If accumulation trusts (excluding SNTs) require that all or a substantial portion of retirement account distributions remain in the trust and not be distributed out to the trust beneficiary, significant wealth could be lost to income taxes since such trusts have, at best, 10 years to spread out distributions from inherited retirement accounts, and funds retained in trust are subject to the highest tax rates.

While the full impact of the SECURE Act remains to be seen, one thing is for certain.

It presents a prime opportunity for estate planning attorneys to reconnect with their clients, develop new planning strategies and implement them.

Vanessa J. Skinner, Esq., is a shareholder in Winderweedle, Haines, Ward & Woodman’s trusts & estates department, which she co-chairs. She also serves on the firm’s management committee. She practices mainly in the areas of estate planning, special needs planning, elder law, corporate law, probate and trust administration, and litigation and has been a member of the OCBA since 2003.

www.orangecountybar.org

PAGE 19

MELBOURNE POSITIONS AVAILABLE VolkLaw is a growing, community-oriented commercial law firm. 26th year in business. Salary is BOE, 401K. Applications kept confidential. Do you have passion for the law, love learning, and improving every day?

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Apply to twales@volklawoffices.com

PAGE 26

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Did you know that when you PASS a case to the Lawyer Referral Service, you not only support OCBA services, but you also help keep membership dues low?

So please keep passing those cases and support the OCBA! Coun ty of the Oran ge A Publ icati on

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e President’s Messag en the Counselors When Clients Enlight Anthony F. Sos, Esq.

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Business Court Reopens A. Myers, Jr. The Honorable Donald

October 2019 Vol. 87 No. 8

theBriefs June 2020 Vol. 88 No. 5

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The Legal Limit is the official podcast of the Orange County Bar Association, Inc. The Legal Limit brings you one-on-one interviews with the people shaping our Central Florida community.

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PAGE 20 www.orangecountybar.org

theBriefs June 2020 Vol. 88 No. 5

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PAGE 21

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PAGE 22 www.orangecountybar.org

theBriefs June 2020 Vol. 88 No. 5

Legal Aid SocietyWhat We Do...

Housing in the Time of COVID-19

S

helter is the most basic human need. At the Legal Aid Society of the Orange County Bar Association, Inc., we regularly encounter residents at risk of losing their housing, which serves as a continuous reminder of the importance of shelter for survival. When a state of emergency was declared as a result of COVID-19, it came as no surprise that this global pandemic would result in Orange County Hannah N. Farber, Esq. residents seeking our advice regarding the stability of their housing.

As the world evolved into the era of social distancing and being safer at home, Legal Aid remained an essential service to our community. Attorneys and staff began the transition to telecommuting for the foreseeable future. While our physical office was closed to the public, we remained open for business and maintained the continuity of our services during this crucial time.

At Legal Aid, we provide advice and assistance to our community’s most vulnerable residents, and housing instability is a common occurrence for our clients. As businesses closed and workers were furloughed or laid off, the number of people unable to pay their rent or mortgage increased exponentially. People who had never envisioned that they would be in this situation suddenly found themselves without a paycheck.

One of my first “COVID calls” came from “Maria,” a single mother who rented an apartment with her son. Maria had recently accepted and was excited to begin her new job at a theme park resort. She had completed just two days of her training before the resort was required to close and would remain closed “until further notice.” Maria’s employer paid her through the week, but she would not receive another paycheck until the resort reopened and she could go back to work. Her rent was current for the month of March, but she did not know how she would be able to pay April’s rent, which was due in just a few days. Her landlord had already begun posting notices on every door in the apartment complex that if April’s rent was not paid, then tenants would be evicted.

Maria had never missed a rent payment and did not know anything about the eviction process. She worried that she and her son would not have anywhere to live during a time when the safest place to be is at home. I explained to Maria that an eviction is a court process and that her landlord could not just remove her and her son from the apartment without going through the courts. I further explained that only a sheriff can deliver and execute a writ of possession (24-hour notice) and that the Orange County Sher-

theBriefs June 2020 Vol. 88 No. 5

iff’s Office suspended all eviction activities until further notice.

Maria and I discussed potential community resources that may be able to provide financial assistance for rent. When we ended our call, it was clear that although the future was uncertain, Maria had some reassurance that she and her son would have shelter during this pandemic.

In order to properly assist Maria and fellow Orange County callers with similar concerns, Legal Aid prioritized staying current on the most recent information available. We reviewed stay-at-home orders, researched available community resources, collaborated with other organizations, and requested guidance from our courts. We communicated with legal services providers statewide to understand the impact in other jurisdictions, and we shared our respective actions to cope with this new normal.

We reviewed and analyzed local and statewide administrative and executive orders, which were issued and amended regularly, providing new protections for tenants and homeowners during this unprecedented state of emergency. The State of Florida suspended mortgage foreclosures and residential evictions for non-payment of rent. At the federal level, the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) was signed into law on March 27, 2020. The CARES Act provides a federal eviction moratorium for tenants living in certain types of housing or “covered properties,” generally properties with federally backed mortgages or receiving some sort of government subsidy.

These measures taken to keep residents safe in their homes were essential during this public health emergency. However, the moratorium on evictions and foreclosures is only temporary relief to provide shelter and does not relieve tenants from their obligations to pay rent or relieve homeowners from their obligations to make their mortgage payments. We cannot know how long it will take for our community and the world to recover from the catastrophic effects of COVID-19. We do know that eventually the moratorium on evictions and foreclosures will end. When it does, the Legal Aid Society and our dedicated pro bono attorneys will be prepared and ready to assist our community.

Hannah Farber has transitioned from the housing department to the Guardian ad Litem Program. She may be reached at 407-8418310 or hfarber@legalaidocba.org. For more information about how to become a financial donor or help with our fundraising efforts please, contact Donna Haynes, director of development, at 407-515-1850 or dhaynes@legalaidocba.org.

Hannah N. Farber, Esq., is a staff attorney at the Legal Aid Society of the Orange County Bar Association, Inc. She has been a member of the OCBA since 2014.

www.orangecountybar.org

PAGE 23

New M e mbe rs Attorneys Allison D. GORDON Holly J. GREER Gregory Franklin TUCKER

Affiliates Patricia M. CROC Susan K. RUBERTI Nicolette B. SEWELL

Law Student Kirsten J. CASWELL

Invite your colleagues to join the OCBA today!

Go to: www.orangecountybar.org to join online and see our calendar of upcoming events, seminars, and activities!

407-422-4551, ext. 225 Is your firm part of the 100% Club? Firms with two or more attorneys and 100% membership in the OCBA can belong! If you believe your firm is eligible, please call the Membership Department at 407-422-4551, ext. 225.

20 or More Members

Dean, Ringers, Morgan & Lawton, P.A. Rumberger, Kirk & Caldwell P.A. Shutts & Bowen, LLP Wicker, Smith, O’Hara, et al.

Winderweedle, Haines, et al.

10-19 Members

Colling Gilbert Wright & Carter, LLC Fisher Rushmer Legal Aid Society of the Orange County Bar Association, Inc. Marshall, Dennehey, Warner, Coleman & Goggin McDonald Toole Wiggins, P.A.

2-9 Members Allen, Norton & Blue, P.A. Anderson & Ferrin, Attorneys at Law, P.A. Artemis Family Law Group, PLLC Arwani Law Firm Aust Law Firm Banker Lopez Gassler P.A. Barrister Law Firm, P.A. Barry Miller Law Beshara, P.A. Carr Law Firm, P.A. Compass Law Cullen & Hemphill, P.A. Davey Law Group, P.A. DeCiccio & Johnson Dellecker Wilson King McKenna Ruffier & Sos, LLP

Murrah Doyle & Wigle, P.A. N. Diane Holmes, P.A. O’Mara Law Group Perez LaSure, LLC Rebecca L. Palmer Law Group Ringer Henry Buckley & Seacord, P.A. Roman V. Hammes, P.L. Sasser & Weber, P.A. Sawyer & Sawyer, P.A. Schwam-Wilcox & Associates SeifertMiller, LLC Shannin Law Firm, P.A. Southern Trial Counsel Stovash, Case & Tingley Tangel-Rodriguez & Associates The Aikin Family Law Group The Arnold Law Group The Brennan Law Firm The Elder Law Center of Kirson & Fuller The Fighter Law Firm, P.A. The Law Office of Michael L. Dear, PLLC The Llabona Law Group The Marks Law Firm, P.A. The Skambis Law Firm Warner & Warner, P.L. West Family Law Group Wieland, Hilado & DeLattre, P.A. Wilson McCoy, P.A. Wooten Kimbrough, P.A. Yergey & Yergey, P.A.

Divine & Estes, P.A. Fassett, Anthony & Taylor, P.A. Flammia Elder Law Firm Forward Law Firm P.A. Gans Law, P.A. Gasdick Stanton Early, P.A. Giles & Robinson, P.A. GoodBlatt – Leo Green Family Law, P.A. Hale, Hale & Jacobson, P.A. Harris Harris Bauerle Ziegler Lopez Hilyard, Bogan & Palmer, P.A. Hornsby Law Infocus Family Law Firm, P.L. Jill S. Schwartz & Associates, P.A. Keating & Schlitt, P.A. King, Blackwell, Zehnder & Wermuth, P.A. Korshak & Associates, P.A. Kosto & Rotella, P.A. Law Offices of Brent C. Miller, P.A. Law Offices of Horwitz & Citro, P.A. Lewis & Crichton Marcus & Myers, P.A. McMichen, Cinami & Demps PLLC McMillen Law Firm, P.A. McShane & McShane Law Firm, P.A. Meenakshi A. Hirani, P.A. Men’s Divorce Law Firm Morgan, White-Davis & Martinez, P.A. Murphy & Berglund, PLLC

PAGE 24 www.orangecountybar.org

theBriefs June 2020 Vol. 88 No. 5

ParalegalPost

A

Managing Your Cybersecurity During the COVID-19 Pandemic

s the COVID-19 pandemic faces no end any time soon, many legal professionals are forced to work from home for an undefined period of time.

With the issuance of the stay-athome order, the courthouses have changed the regular hours of operation, and many law firms are forced to adjust to an alternative of using technology as a primary resource of case management. AlKarina Lavrova though the advancement of legal technology has come a long way and is proven to be a valuable resource for many legal professionals, extensive use of technology requires appropriate cybersecurity measures. Since the COVID-19 pandemic, many businesses, including hospitals, face an ongoing issue of cybercriminals spreading malware, attacking internal systems, and stealing usernames, passwords, credit cards, bank accounts, and social security numbers. Attackers are increasingly targeting law firm personnel by diverting their client database and sending emails to opposing counsels, clients, and other vendors.

Currently, many legal professionals are working from home and do not have adequate security to protect themselves and their confidential information from unwanted cyber attacks.

Most legal professionals are using their home Wi-Fi to access their email, state and federal e-filing portals, and their clients’ databases, which easily could be compromised even by a 12-year-old hacker. In order to find out whether your Wi-Fi has been hacked, pay attention to the speed of the network. Usually the more people connected to your Wi-Fi, the longer it will take to load the information. First, check the devices associated with your router by logging in using your Internet Protocol (“IP”) address and searching the section called “Attached Devices” or “Device List.”

You will find the IP addresses of all the devices that are being used.

Second, change your password and stop using Wired Equivalent Privacy (“WEP”) basic security. Instead, use Wi-Fi Protected Access (“WPA”) or WPA2, which provide better security; however, WPA2 might not be supported by some of the devices.

A different approach to avoid the issue entirely is to set up a Virtual Private Network (“VPN”). VPN adds an extra layer of security by encrypting the data from private and public networks and transmitting it over secure connections, which allows protection against cybercriminal activity. Encryption is the process of encoding the data, allowing only the computer with the correct decoder access to the data. In VPN, the computer on one end encrypts the data entering the tunnel and decrypting the data on the other end.

Without VPN, the Internet Service Provider (“ISP”) labels the

theBriefs June 2020 Vol. 88 No. 5

access ID with a unique IP address, which means that everything you access on the internet is visible to your ISP and easily traceable to your IP address. Also, ISP tends to collect the metadata, anonymize, and sell it to other interested parties, which is not necessarily a malicious practice; however, it possesses a significant risk to cybersecurity. The listed lack of precaution allows the individuals to review the browsing history, usernames, and passwords and, as a result, makes any professional vulnerable to cybersecurity attacks. The VPN also allows the downloading of any critical files anonymously and is untraceable by the ISP, which is useful to protect the client database and the security of the device in general from any potential attacks. Also, many legal professionals use their cell phones to check their emails or access their documents, which could carry a potential risk of a cybersecurity breach. Most VPN providers offer subscriptions that will cover cell phones and mobile devices in an abundance of caution to protect users’ privacy outside the office.

Although the use of VPN has many advantages, including partial anonymity, transfer speed, data security, and geographical freedom, it has its disadvantage. Using a VPN service can significantly slow down the internet speed because of the processing power required by encryption. VPN could be challenging to set up in business settings due to the additional complexity of the network connection. In addition, it cannot guarantee a 100 percent anonymity since there are plenty of other ways to reveal the identity while using VPN; however, it is highly unlikely due to additional software offered, including Kill Switch and Double VPN. Although VPN providers support most popular software and operating systems, including Windows, iOS, macOS, and Android, some devices, such as the Linux operating system and Chromebook, are not set up for VPN. Overall, there are many advantages to using VPN because of the extra layers of identity protection, encryption from surveillance, security from online traffic, and partial anonymity.

The modern-day technology allows legal professionals to provide faster and capable service; however, the evolution of artificial intelligence promotes the evolution of cybercrimes. Consequently, as the shift to work from home increases the likelihood of cyberattacks, the importance of identity and data protection arises every day. The attackers are using this time of pandemic to strike and take advantage of our vulnerability.

Karina Lavrova, a student in the Paralegal Studies Program at Valencia State College, serves on the OCBA Paralegal Section board and is co-chair of the Social Committee. She has been a member of the OCBA since 2018.

www.orangecountybar.org

PAGE 25

CLASSIFIED ADS EMPLOYMENT ESTABLISHED DOWNTOWN ORLANDO LAW FIRM IS SEEKING AN ATTORNEY WITH 5+ YEARS OF LITIGATION EXPERIENCE with the ability to manage a case load.

Federal Court experience is a plus. Candidate must have strong research skills and be an excellent writer. Our compensation package will exceed expectations for the right candidate. Please send resume to mheaberlin@gobelflakes. com.

SPECIALTY DEFENSE FIRM handling first party property/liability coverage issues and complex contractual/ tort litigation seeks attorneys for its Maitland office. Insurance defense experience preferred. Fax/Mail resume to: Office Manager (407) 647-9966, The Rock Law Group, P.A., 1760 Fennell St., Maitland, Florida 32751

HILL RUGH KELLER & MAIN, a mid-sized downtown Orlando “AV” rated litigation law firm seeks Associate Attorney with 3-5 years civil litigation experience, preferably Insurance Defense. Ideal candidate will be able to assist in handling cases from inception through to trial. Excellent salary and benefit package. Call Jean 407-9267460.

ESTABLISHED DOWNTOWN ORLANDO CIVIL DEFENSE LAW FIRM IS SEEKING AN EXPERIENCED PERSONAL INJURY LITIGATION PARALEGAL. Candidate must have a minimum of 10 years experience in personal injury, with superior writing, research and communication skills. Must also be organized, motivated, familiar with medical terminology and proficient in the use of document management and trial presentation software. Resumes to gmaffey@bellroperlaw.com.

OFFICE SPACE LAKE EOLA OFFICE SPACE FOR RENT. Includes bilingual receptionist, gym, free parking for clients, WIFI, conference room, maintenance, secretarial space, for $1,500 a month. For more info please call 407-7921285 or jleon@flusalaw.com.

OFFICE SPACE at 800 W. Morse Blvd, Winter Park available for sharing. First floor, with ample free parking. Call 407-644-9801 or email: bruce@mdwpa.com.

OFFICE SPACE FOR LEASE IN DOWNTOWN ORLANDO. 1515 E. Livingston St. On-site Free Parking. Three offices with Kitchen, Restroom and Reception. Approx. 1000 sq. ft. Contact Jessica Travis at 407-2333210 for more information.

OFFICE SPACE/SUITES FOR RENT – Downtown Orlando, 250 East Colonial Bldg., 1,500 sq. ft. Available now! May rent separate office suites. Parking

included. Call or email: John at 407-425-2907; jkk@keatlaw. com.

FERNCREEK OFFICE FOR RENT. Detached building with three offices, reception area, file room/kitchen and handicap bathroom. Plenty of parking. 515 N. Ferncreek. Jim Sears 407-222-1554 jsearslaw@gmail. com.

DOWNTOWN WINTER PARK – 157 E. New England. Private entrance, signage and windows. 2 large and 1 small office, as well as conference room accessibility. $2,000. mo. plus tax – 407760-5330.

FOR SALE ELEGANT CARVED CONFERENCE TABLE with 8 upholstered chairs $2,999 OBO contact: juliepappas@hotmail. com.

With 285 employers and 395 listed jobs in your field – you have options!

OCBA members have access to: ❚ Resumé review ❚ Discounted job postings ❚ Sign up for auto email alerts of new positions available – and so much more!

Go to: https://orangecountybar-jobs.careerwebsite.com to seek or post jobs Or contact Ursla Gallagher at: 407-422-4551 ext. 244 for more information!

PAGE 26

www.orangecountybar.org

theBriefs June 2020 Vol. 88 No. 5

BUSINESS MEDIATION THOMAS P. WERT Florida Supreme Court Certified Mediator Certified Federal Court Mediator, Middle District Of Florida ■ 27 Years Experience In Business Litigation ■ Florida Bar Board Certified Specialist In Construction Law ■ Governor, Florida Bar ■

■

CALL 407-428-5197 OR CONTACT twert@deanmead.com

OFFICES DOWNTOWN ORLANDO

$36,500,000

$130,000 It isn’t the size of the case, it’s the fact that it is a case.

At Bounds Law Group, we recognize that every individual has a right to representation. We don’t limit the cases we accept by value. Over the past 15 months, we have resolved medical malpractice cases ranging from $130,000 to $36,500,000. If you have a client with a legitimate medical malpractice case, we invite your call.

Questions? Call us at 877-644-5122, email us at information@BoundsLawGroup.com, or visit us at www.BoundsLawGroup.com.

Office in Maitland

theBriefs June 2020 Vol. 88 No. 5

www.orangecountybar.org

PAGE 27

O C B A JUNEC a- JULYl e n d a r

OCBA Professionalism Awards Ceremony

JUNE

1

Construction Law Committee Meeting 12:00 p.m. • Virtual

2

YLS Board Meeting 5:30 p.m. • OCBA Center

12

Labor & Employment Committee Seminar 12:00 p.m. • OCBA Center

Professionalism Committee Meeting 12:00 p.m. • OCBA Center

& Small Firm

16 Solo Committee Meeting

Real Property Committee Meeting 12:00 p.m. • OCBA Center

17

4

Criminal Law Committee Meeting 12:00 p.m. • OCBA Center Immigration Law Committee Meeting 12:00 p.m. • OCBA Center

8

Estate, Guardianship & Trust Committee Seminar Pitfalls and Problems with Prenuptial Agreement Preparation – and How to Help Your Clients Prepare One Pleasantly 12:00 p.m. • OCBA Center

9

Estate, Guardianship & Trust Committee Meeting 12:00 p.m. • ShuffieldLowman LAS Lunchtime Training Defending Consumers in Debt/Collection Garnishment Cases 12:00 p.m. • Bay Equity, Lucerne Plaza

Society 10 Lawyers Literary

12:00 p.m. • OCBA Centerr

Rights Law

11 Civil Committee Meeting

12:00 p.m. • OCBA Center Appellate Law Committee Meeting 12:00 p.m. • Lowndes Law

18

Alternative Dispute Resolution Committee Meeting 12:00 p.m. • OCBA Center

19

Family Law Committee Seminar Meet the Honorable Judge Chiu 12:00 p.m. • OCBA Center YLS Luncheon 11:30 a.m. • Citrus Club

Training 23 LAS Lunchtime

GAL Training - Peaceful Resilience: Helping Children and Advocates Cope Through Baptiste Yoga 12:00 p.m. • Bay Equity, Lucerne Plaza Social Committee Meeting 12:00 p.m. • OCBA Center

& Wellness

24 Health Committee Meeting

12:00 p.m. • OCBA Center

Professionalism

25 OCBA Awards Ceremony 3:00 p.m. • Orange County Courthouse Jury Assembly Room

12:00 p.m. • OCBA Center Social Security Committee Meeting 12:00 p.m. • OCBA Center

June 25, 2020

3:00 p.m.-5:00 p.m.

Orange County Courthouse Jury Assembly Room Sponsored by Seacoast Bank Register by: June 22, 2020

JULY

2

Criminal Law Committee Meeting 12:00 p.m. • OCBA Center Immigration Law Committee Meeting 12:00 p.m. • OCBA Center Independence Day OCBA Center Closed

3 LAS Lunchtime 7 Training

2020 Legislative Updates 12:00 p.m. • Bay Equity, Lucerne Plaza

Appellate Law 15 Committee Meeting

12:00 p.m. • Lowndes Law

Dispute

16 Alternative Resolution Committee

Meeting 12:00 p.m. • OCBA Center Intellectual Property Committee Seminar 12:00 p.m. • OCBA Center

Law

17 Family Committee Seminar

Professionalism Committee Meeting 12:00 p.m. • OCBA Center

12:00 p.m. • OCBA Center

Real Property Committee Meeting 12:00 p.m. • OCBA Center

Training 21 LAS Lunchtime

8

Judicial Relations Committee Meeting 12:15 p.m. • Orange County Courthouse 23rd Floor Judicial Conf. Room Lawyers Literary Society 12:00 p.m. • OCBA Center OCBA Executive Council Meeting 4:30 p.m. • OCBA Center Civil Rights Law 9 Committee Meeting

12:00 p.m. • OCBA Center Social Security Committee Meeting 12:00 p.m. • OCBA Center YLS Board Meeting 5:30 p.m. • OCBA Center

14

Estate, Guardianship & Trust Committee Meeting 12:00 p.m. • ShuffieldLowman

Technology Committee

YLS Luncheon 11:30 a.m. • Citrus Club GAL Training: Their Future is Now: Transitioning from Childhood to Adulthood in Foster Care 12:00 p.m. • Bay Equity, Lucerne Plaza Solo & Small Firm Committee Meeting 12:00 p.m. • OCBA Center & Wellness

22 Health Committee Meeting

12:00 p.m. • OCBA Center

Luncheon 23 OCBA/Tiger Bay

State Attorney Candidates Debate 11:30 a.m. • Embassy Suites by Hilton Downtown Orlando

Meeting 28 Social Committee

12:00 p.m. • OCBA Center

Law

31 Bankruptcy Committee Seminar

12:00 p.m. • OCBA Center

Seminar 12:00 p.m. • OCBA Center

Please note that live OCBA and Legal Aid seminars and events may be recorded, postponed, cancelled, or offered virtually. Please follow the most current news in the OCBA’s weekly newsletter eblast and on the OCBA and LAS websites and social media.

PAGE 28

www.orangecountybar.org

theBriefs June 2020 Vol. 88 No. 5

880 North Orange Avenue Orlando, Florida 32801

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