Leslie A. Share

  Phone:  305.665.3311 

las@pnrlaw.com

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Practice Areas
Taxation – General
International Taxation
Estate and Gift Tax Planning
Wealth Preservation
Internal Revenue Service Matters (Agent and Appeals Level)
Corporate

Experience
Les Share has advised clients in numerous and diverse areas such as Broadway theatrical productions, real estate like-kind exchanges, and Internet matters. He speaks at various U.S. and Caribbean seminars on subjects ranging from Florida and offshore trust law, advanced asset protection techniques, U.S. tax treaties, representing a foreign investor in an Internal Revenue Service audit, the role of the Internet in U.S. tax planning, and preferred structures for U.S. persons investing overseas and engaging in foreign business activities.  

Recognition
AV Peer Review Rated by Martindale-Hubbell, the highest peer review rating possible
Florida Super Lawyers, 2008-present

Bar Admissions
1981, Florida (Member, Sections on: International Law; Real Property, Probate and Trust Law; Taxation. Member, Committee on Foreign Taxation)

Court Admissions
1982, U.S. Tax Court

Education
1980, J.D., University of Florida School of Law, with honors, Chief Tax and Research Editor, University of Florida Law Review
1981, LL.M., Taxation, New York University
1977, B.A., Northwestern University

Professional Memberships and Associations
The Florida Bar
American Bar Association (Member, International, Taxation, Committee on U.S. Activities of Foreigners and Tax Treaties sections)

Publications
Foreign Life Insurance Trusts – More Bang for the U.S. Buck?

Taxation of the Internet–A Work in Progress That Doesn’t Yet Work

Irrevocable Life Insurance Trusts Have Potential Tax and Estate Planning Benefits

Final Domestic v. Foreign Trust Status Regulations Include Significant Changes

The Florida Intangibles Tax–A Less Evil?

Like Kind Exchanges Can Defer Tax On U.S. Real Estate Sales

Do You Have Business Profits From a United States Permanent Establishment?

Offshore Wealth Preservation Trusts–The Anderson Case

Co-Author, with Jordan Bittel and Roger D. Osburn, “Representing the Foreign Investor in a Practical Guide to Foreign Investment in U.S. Real Estate,” American Bar Association, 1990

Author: “United States Tax Treaties Provide Significant Planning Opportunities”, 66 Florida Bar Journal 63, October 1992

“Domicile Is Key in Determining Transfer Tax of Non-Citizens,” 22 Estate Planning 31, January/February 1995

“Planning Impact of New Expatriation and Foreign Trust Tax Rules,” 24 Estate Planning 51, February 1997

“Foreign Life Insurance Trusts: More Bang for the U.S. Buck?” Asset Protection Journal, Winter 1999

“Final Regs, Provide More Guidance on the Residence of Trusts,” 26 Estate Planning 291, Aug/Sept 1999