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Attorneys > Michael Rosenberg
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.
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