RICHARD E. WARNER

Practice Areas: Estate Planning; Estate Administration;
Probate Law; Taxation Law; Corporation Law;
Wills and Trusts. Peer Review Rating AV Rated.

Education: University of Miami, J.D., magna cum laude, 1979
Northwestern College, B.A., 1972
The University of South Florida, B.A., with honors, 1975

Admitted: 1979, Florida; 1980, U.S. Tax Court and U.S. Court of Appeals, Fifth Circuit; U.S. District Court, Southern District of Florida

Memberships: The Florida Bar (Member, Executive Council of the Real Property, Probate and Trust Law Section, 1984-2003; Probate Law Committee (Statewide) 1984-2002 (Vice Chair, 1999-2000 and Chair, 2000-2002); CLE Publications Section Subcommittee, 1987-1991; Taxation of Estates and Trusts Committee, 1988-1992; Circuit Representative, 16 Judicial Circuit, 1984—, 2002); Monroe County Estate Planning Council (President, 1996-2001 and Founder). Member, 1985-1988 and Chairman, 1986-1988, Grievance Committee 16th Judicial Circuit. Board Member, 1983-1985 and Treasurer, 1984-1985, Fishermen's Hospital. Treasurer, Florida Keys Community Environment, Inc., a Community Development Corporation, 1986-1990. President, Martin Luther Chapel, Inc., 2004. Fellow, American College of Trust and Estate Counsel 2000 —.

Born: Caledonia, Minnesota, June 6, 1950

Biography: Member, 1977-1979, Editorial Board Member, 1978-1979, University of Miami Law Review. Co-Author: "Fifth Circuit Affirms Distaste for IRS Misrepresentation," Taxes—The Tax Magazine, January, 1978; "When IRS Knocks; Problems of Consent Searches," Journal of National Public Accountancy, December, 1978; "Estate Late Filing Penalty under Section 6651: New Stricter Interpretations," Taxes—The Tax Magazine, Vol. 57, No. 5, 1979, reprinted in CCH Federal Estate and Gift Tax Reports, Paragraph 10,820.01, 1980; "Joint Accounts and Decedents' Estates-An Update," Florida Bar Journal, Vol. LX1, No. 7, August, 1987; "Boyle and Beyond: Recent Trends For Excusing the Late Filing Penalty," Taxes-The Tax Magazine, Vol. 67, No. 5, 1989; "Hotels, Motels, Restaurants, and Marinas," Florida Real Property Complex Transactions, Second edition, 1997.