Michael Rosenberg

 

Of Counsel

Phone:  305.665.3311

mr@pnrlaw.com

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Practice Areas

Estate Planning

International and Domestic Taxation

Experience

Michael was formerly the International Tax Manager of the Touche Ross & Co. office in Miami (prior to its merger into Deloitte & Touche) and was a member of their U.S. International Tax Group. He taught a course in International Taxation in the Executive Master of Science in Taxation (“EMST”) Program at Florida International University for about 25 years, an international tax course at Florida Gulf Coast University for about 4 years, and he is currently teaching Principles of Taxation at Smeal College of Business, Pennsylvania State University during the Fall term.  Michael has co-authored a book with Bruce B. Packman published by the Florida Institute of Certified Public Accountants (FICPA) entitled “Foreign Investment in the United States ‑‑ Tax and Related Matters,” and has authored an FICPA book entitled “Estate & Gift Taxation of Nonresident Aliens in the United States.”  Both books are used for FICPA continuing professional education courses for which Michael generally serves as the Discussion Leader.

In addition to Michael’s general tax and estate planning practice, he has developed a substantial international taxation practice concentrating on foreign persons investing in, doing business in, and immigrating to the U.S., and U.S. persons investing in, doing business in, or expatriating to foreign countries.

Michael has been a frequent author and lecturer on topics of international taxation, he is a member of numerous domestic and international tax-related organizations and/or committees, he has been Chairman of the World Trade Institute’s International Tax and Estate Planning Conference, he has served as an Advisory Board Member of Florida International University’s EMST Program, and he co-chaired the Annual International Tax Conference co-sponsored by the FICPA/Florida Bar since its inception in 1983 through 2007.

Recognition

1976, Certified Public Accountant, Florida

Board Certified Tax Lawyer

AV Peer Review Rated by Martindale-Hubbell, the highest peer review rating possible

The Best Lawyers in America, 1993-present

Initial 1998 edition of the Guide to Leading American Attorneys

Chambers USA

America’s Leading Business Lawyers (Tax), 2003-present

Florida Super Lawyers, 2006-present

Bar Admissions

1971, New York

1973, Pennsylvania

1977, Florida

Education

1970, J.D., Brooklyn Law School

1971, LL.M., Taxation, New York University

1967, B.S., Pennsylvania State University

Professional Memberships and Associations

The Florida Bar

New York State Bar

Pennsylvania Bar

American Bar Association

Florida Institute of Certified Public Accountants

Society of Trust & Estate Practitioners

Publications

Contributing Author, with Bruce B. Packman, Foreign Investment in the United States ‑‑ Tax and Related Matters Author, Estate & Gift Taxation of Nonresident Aliens in the United States Contributing Author, with Todd Rosenberg, “Preserving the Community Property Character of Marital Assets When Moving To The United States” Contributing Author, with Steven Rosenthal, “Proposed Legislation Once Again Seeks to Alter the United States Expatriation Rules” Contributing Author, with Andrea Mirabito, “Foreign Spousal Rights and Investment in the United States” Contributing Author, with Andrea Mirabito, “U.S. Income Tax Withholding and Beneficial Ownership,”  Caribbean Today, June 2007 “Are You Contemplating U.S. Income Tax Residency Status?  If so, Plan Accordingly” The Impact Of An Installment Sale And The Potential Branch Profits Tax Liability For Any Foreign Corporation Doing Business In The U.S.