Experienced estate and tax law counsel
Kevin Carmichael advises on closely held business and tax law, governance, mergers and acquisitions, business succession planning, federal and state taxation (including exempt organization business and tax law), U.S. and international estate planning, and federal tax controversy.
Kevin is an instructor of business and tax law at Florida Gulf Coast University, and he is fluent in Spanish.
Experience in Action
- Handles administration of large estates with closely held business and real estate interests, including IRS audits.
- Advises on tax planning for businesses, including business succession planning, pre-sale planning, mergers and acquisitions, relocation of businesses (F Reorganization planning), 1202 corporations, choice of entity, 1031 exchanges, drafting operating agreements, partnership agreements and buy-sell agreements.
- Counsels on exempt organization, formation, operation, expansion, structuring and governance.
- Provides insight on civil and criminal federal tax controversy.
- Advises on cross-border investment into the U.S. by Canadian and EU persons in businesses and in Florida real property, FIRPTA compliance.
- Assists startup ventures with initial capitalization and angel finance and tax strategies.
- Best Lawyers in America® (2010-2022, 2024: Tax Law, 2024: Trusts and Estates)
- South Florida’s Best Lawyers® (2009-2022)
Professional & Civic Activities
- American Bar Association, member
- Center for Great Apes, board member
- Taste of Immokalee, board member
- Meals of Hope, board member
- Florida Institute of Certified Public Accountants, member
- Adjunct professor, Business Law and Cost Accounting, Florida Gulf Coast University (2003-2009)
- Adjunct professor, Tax Law, Ave Maria Law School (2012-2016, 2018-2020)
News & Insights
- University of Miami (LL.M., 1994)
- Nova Southeastern University (J.D., 1989)
- Temple University (M.S., 1985)
- United States Airforce Academy (B.S., 1977)
- U.S. District Court, Middle District of Florida
- U.S. Tax Court
- U.S. Court of Claims
- Spanish (fluent)