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David J. Slenn

Partner
Bank of America Plaza
101 E. Kennedy Boulevard
Suite 2800
Tampa, FL 33602
Direct813.227.2247
Fax813.229.1660
dslenn@slk-law.com

Assistant

Janet Stephenson
Direct813.227.2336
jstephenson@slk-law.com

David Slenn concentrates his practice in tax, estate and business planning with an emphasis on risk mitigation. He assists high net-worth families pass wealth to future generations in a protected fashion, and has helped public figures with liability exposure analysis, as well as strategize for future controversies. His background as a former chair of the American Bar Association’s (ABA) Asset Protection Committee, together with his role as ABA Advisor to the Uniform Law Commission’s Uniform Voidable Transactions Act (formerly the Uniform Fraudulent Transfer Act), provides a unique perspective that enables individuals to obtain an independent and realistic appraisal of current and future legal issues. 

Known for his proactive approach, Dave has helped both creditors and debtors navigate complex creditors’ rights issues that arise at the intersection of fraudulent transfer law and the transfer of wealth. Dave has assisted lenders with transactions involving collateral in sophisticated planning structures. He has also served as counsel for an international trust company to assist with a variety of matters, including application of Florida law regarding International Trust Company Representative Offices and newly enacted law pertaining to Qualified Limited Service Affiliates.

One of the many forms of risk management includes the use of a captive insurance company. In this area, he has helped business owners in numerous industries understand whether a captive insurance company makes sense, as well as a variety of matters involving the administration of a captive insurance company. He has assisted with captive insurance controversy matters in IRS examination, litigation in United States Tax Court, as well as complex matters related to exiting captive insurance programs. Dave is the editor and a co-author of the Captive Insurance Deskbook for the Business Lawyer, published by the ABA.  

Dave is a prolific author and sought after speaker on the foregoing topics. He has been quoted in various media sources, including The New York Times, Bloomberg Law Report, Inc.com. and National Underwriter.  He has spoken at the Southern California Tax & Estate Planning Forum, the Heckerling Institute on Estate Planning, the Casualty Actuarial Society, Western Region Captive Insurance Conference, and numerous meetings for the ABA. 

Media Mentions

Professional and Community Affiliations

  • Uniform Law Commission, Uniform Voidable Transactions Act (formerly the Uniform Fraudulent Transfer Act), American Bar Association Advisor to Drafting Committee
  • University of South Florida, MUMA College of Business, Cybersecurity for Executives Program, Advisory Committee Member (2018)
  • Tampa Bay Estate Planning Council, Board of Directors
  • Morton Plant Mease Health Care Foundation, Planned Giving Advisory Council
  • Leadership Tampa Bay (2018)
  • American Bar Association, Business Law Section, Captive Insurance Committee, Chair (2014-2017), Vice Chair (2011-2013); Content Committee, Member (2018-2019)
  • American Bar Association, Real Property, Trust and Estate Law Section, Asset Protection Planning Committee, Chair (2011-2013); Vice-Chair (2009-2010); Continuing Legal Education Committee, Standing Member; Non-Tax Estate Planning Considerations Group, Chair (2014-2018), Vice-Chair (2012-2013)
  • American Bar Association Tax Law Section, Member
  • Florida Bar, Business Law Section, Uniform Voidable Transactions Act Subcommittee, Member (2016-2018)
  • American Bar Foundation, Fellow
  • The Ohio State University Alumni Club of Naples, Florida, Past President (2008-2010)

News Releases

Publications

09.04.2018"Small Captive Insurance Program Exit Planning"
03.15.2018"Captive Insurance Deskbook for the Business Lawyer". Chicago, Ill.: ABA Section of Business Law, 2018, Editor & Contributor
10.30.2017Avrahami v. Commissioner: Tax Court Disallows Deductions for Captive Insurance Premiums, LISI Asset Protection Planning Newsletter #353
Fall 2017Avrahami v. Commissioner: The Much Anticipated First Case Examining the Validity of a Microcaptive Insurance Company, Feature Article, Insurance Coverage Law Report, National Underwriter Company (FC&S Legal)
08.29.2017Client Alert: Avrahami v. Commissioner: An Important Ruling on Microcaptive Structures
August 2017"The Kings River Captive Insurance Case," ABA Tax Times, Vol. 36 No. 4
07.26.2017"The Uniform Voidable Transactions Act in a Nutshell"
06.19.2017"Transfirst Group, Inc. v. Magliarditi: U.S. District Court Holds that Nevada Law Permits Piercing of Nevada, LLLs, Nevada Partnerships, and Nevada Trusts," LISI Asset Protection Planning Newsletter #344
02.21.2017Client Alert: Captive Insurance on 2017 IRS “Dirty Dozen” Listing
11.07.2016"Is 'Micro-Captive' Insurer Guidance the IRS's Nuclear Option?" Daily Tax Report (BNA)
11.02.2016"Notice 2016-66: IRS Issues Long-Anticipated Notice of Its Intent to Combat Real and Perceived Abuses Involving 831(b) Captive Insurance Companies," LISI Asset Protection Planning Newsletter #333
01.19.2016"Understanding How the PATH Act Impacts Section 831(b) Captives," LISI Asset Protection Newsletter #312
10.19.2015"R.V.I Guaranty Company & Subsidiaries v. Commissioner: Tax Court Rules in Favor of Insurance Company Selling Residual Value," LISI Asset Protection Planning Newsletter #309
12.08.2014"Dillard v. Schlussel: Estate Planning Defense Insufficient to Prevent Finding of Fraudulent Transfer," LISI Asset Protection Planning Newsletter #275
November/December 2014"U.S. Supreme Court Highlights New Concerns in Naming IRA Beneficiary," Pratt's Journal of Bankruptcy Law
09.08.2014"In re: Castellano: A Wake-Up Call for Self-Settled Trusts and Spendthrift Provisions," LISI Asset Protection Planning Newsletter #258
08.05.2014"In re Icenhower," LISI Asset Protection Newsletter, #255
04.08.2014"IRS Noose Starting to Tighten on Sham Captive Risk Pools," LISI Asset Protection Planning Newsletter #242
02.03.2014"Matter of Morris," LISI Asset Protection Planning Newsletter #236
10.10.2013"In re Cutuli: $10 Million in Punitive Damages Result After Financially-Distressed Clients Seek Asset Protection Advice," LISI Asset Protection Planning Newsletter #229
09.12.2012"Kenrob: Planning Opportunity Presented for Owners of Pass Through Entities," LISI Asset Protection Planning Newsletter #208
07.21.2011"Hirchert," LISI Asset Protection Planning Newsletter #182
02.15.2011"Super Creditors: When Special Collection Powers Trump Debtor Protections," Bankruptcy Law, Bloomberg Law Reports
01.13.2011"Slenn on In re Harwell: A Significant Asset Protection Case," LISI Asset Protection Planning Newsletter #168
12.16.2010"David Slenn's Asset Protection Update: Bad Results Equals Bad Planning," LISI Asset Protection Planning Newsletter #167
10.25.2010"In re Hymas: First, Do No Harm," LISI Asset Protection Planning Newsletter #164
March/April 2010"Has the Warning Bell Sounded for Asset Protection Planners?" 24 Prob & Prop. 48
01.20.2010"New Migration Pattern: Snow Bird Levels Fall, Debt Bird Levels Rise," Bloomberg Law Reports, Bankruptcy Law            --Reprinted in Bloomberg Law Reports, 2010 in Review: Significant Issues in Bankruptcy (Part 2), Vol. 4, No. 4, January 3, 2011

Newsletters

Events and Presentations

12.14.2017"Four-Part Series: Understanding the Uniform Voidable Transactions Act Webinar 1," Leimberg Webinar Series
12.04.2017"Ethics, Civil and Criminal Liability Issues for the Asset Protection Planner," Fifth Annual Great Lakes Asset Protection Institute, Ohio State Bar Association, Columbus, Ohio
11.09.2016Panelist, American Bar Association's Captive Insurance Committee Webinar
10.16.2016"Ethical Issues in Asset Protection Planning," 2016 Arizona Asset Protection Symposium, State Bar of Arizona, Phoenix, Arizona
11.17.2015Avrahami v. Commissioner, American Bar Association Webinar
10.26.2015"Domestic Asset Protection Trusts Under Attack," Delaware Bankers Association's 10th Annual Delaware Trust Conference, Wilmington, Delaware
10.23.2015"Determining 'Residence' and 'Domicile' for State Income and Transfer Taxation," 35th Annual Tax & Estate Planning Forum, San Diego, California
10.21.2015"Ethical Issues in Asset Protection Planning," Wilmington Trust Company, Florida 2015 Trust & Estates Symposium, Palm Beach Gardens, Florida
09.18.2015"The Nuts & Bolts of Captive Insurance Companies," 2015 Joint Fall CLE Meeting of the American Bar Association's Tax and Real Property, Trust & Estate Law Sections, Chicago, Illinois
05.04.2015Moderator: "Domestic Asset Protection Trusts: Effectiveness and Ethics from the View of Planners and Creditors," American Law Institute
04.30.2015"The Tax Investigation of Small Captives and Their Providers - Where is it Going?" American Bar Association
12.04.2014"Asset Protection and Bankruptcy: What Estate Planners Need to Know," American Law Institute CLE Program
10.17.2014"Ethical Issues in Asset Protection Planning: Beware the Tax Traps, Pitfalls, and Liability," and "Asset Protection Update and the New Uniform Voidable Transactions Act," 34th Annual Southern California Tax & Estate Planning Forum, San Diego, California
09.19.2014"Asset Protection Planning for LGBT Clients after the Windsor Case," 2014 Joint Fall CLE Meeting of the American Bar Association's Tax and Real Property, Trust & Estate Law Sections, Denver, Colorado
09.16.2014"831(b) Captives and Tax Issues," 2014 Casualty Loss Reserve Seminar, San Diego, California
06.17.2014"Why Clients Across the Spectrum are Increasingly Using Captive Insurance Risk Management," American Bar Association Real Property, Trust & Estate Law CLE Program
01.16.2014"'Residence' and 'Domicile' for State Income and Transfer Tax Purposes: A Closer Look," 48th Annual Heckerling Institute on Estate Planning, Orlando, Florida
September 2012"Asset Protection," Joint CLE meeting of the American Bar Association's Tax and Real Property, Probate and Trusts Sections, Boston, Massachusetts
03.24.2012"Captive Insurance Tax Update," American Bar Association, Business Law Section Spring Meeting, Las Vegas, Nevada
09.29.2011"Does Your 831(b) Captive Quack?" Western Region Captive Insurance Conference, Salt Lake City, Utah
08.07.2011"Captive Insurance Companies: Introduction and Update," American Bar Association Annual Meeting, Toronto, Ontario, Canada
05.31.2011"Leveraging Defined Value Clauses to Mitigate Estate and Gift Tax: Drafting Formula Clauses and Donee Selection Post-Petter," Strafford CLE Webinar
04.21.2011"Recent Developments in Asset Protection Planning," e-CLE Presentation, American Bar Association Section of Real Property, Trust and Estate
11.05.2010"Navigating the Fraudulent Transfer Landmines in a Distressed Economy," 3rd Annual Ethics Seminar for the Florida Alliance of Paralegal Associations, Inc., Orlando, Florida
09.24.2010"Toxic Asset Protection Planning: No Bailouts for the Greedy," Joint Meeting of the American Bar Association's Tax and Real Property, Probate and Trust Sections, Toronto, Ontario, Canada
03.24.2010"Asset Protection: What Do You Have to Lose?" InfoComm International Webinar
01.27.2010"When is it Safe to Move Your Client's Assets?" Collier County Women's Bar Association
09.25.2009"Ethical Considerations in Asset Protection Planning," Joint Meeting of the American Bar Association's Tax and Real Property, Probate and Trust Sections, Chicago, Illinois
09.03.2009"Ethical Consideration in Asset Protection Planning," Collier County Bar Association Trusts and Estates Luncheon, Naples, Florida
07.09.2009"Common Forms of Liability in Asset Protection Planning," American Bar Association Real Property, Probate and Trust Section National Teleconference, Naples, Florida
04.30.2009"Ethical Issues for the Asset Protection Attorney," American Bar Association Real Property, Trust and Estate Law's 20th Annual Spring Symposia, Washington, D.C.

Alternate biographies

Industries


Assistant


Education

  • LL.M., Taxation, University of Washington School of Law, 2003
  • J.D., Capital University Law School, 2002
  • B.S., Business Administration, Finance, The Ohio State University, 1999

Bar and Court Admissions

  • Florida

Languages


Advisors