Mark J. Nowicki, P.A.

Mark J. Nowicki has been engaged in the practice of law in South Florida since 1988. Prior to that time, Mr. Nowicki practiced accounting full time with Touche Ross & Company, Certified Public Accountants in Miami.

Mr. Nowicki concentrates his estate planning practice areas in the areas of estate planning and probate, including preparation of revocable, living trust agreements; wills; life insurance trust agreements; trust agreements for minors; generation skipping tax analysis and planning; dynasty trusts; design and implementation of family gifting programs; representations of closely held businesses, including corporate formations and reorganizations; business entity formations including limited liability companies, general and limited partnerships; all aspects of probate and estate administration; preparation of federal estate and gift tax returns and related valuation review matters. In addition, Mr. Nowicki has extensive experience in representing taxpayers before the Internal Revenue Service in audit, appellate and tax court proceedings involving income, estate and gift tax issues.

Mr. Nowicki’s estate planning practice areas also includes qualified plan evaluation and review; preparation of shareholders’ agreements; negotiation and drafting of executive employment and deferred compensation arrangements. In addition Mr. Nowicki practices in other areas of commercial law including business sales; mergers and acquisitions and real estate title and mortgage closing matters. Mr. Nowicki is a member of the Tax Section of the Florida and Colorado Bar Associations and is Board Certified in Tax Law by the Florida Bar of Legal Specialization. Mr. Nowicki is also a title agent for Attorneys’ Title Insurance Funds, Inc.

Estate Planning Practice Areas
Mr. Nowicki’s estate planning practice areas encompasses the following areas:

*preparation of revocable, living trust agreements
*wills
*life insurance trust agreements
*trust agreements for minors
*generation skipping tax analysis and planning
*dynasty trusts
*design and implementation of family gifting programs
*representations of closely held businesses including corporate formations and reorganizations
*business entity formations including limited liability companies
*general and limited partnerships
*all aspects of probate and estate administration
*preparation of federal estate and gift tax returns and related valuation review matters
*representation before the Internal Revenue Service in audit, appellate and Tax Court proceedings
*tax collection matters including installment agreements, offers in compromise and proceedings for tax abatement

Mr. Nowicki also practices commercial and real estate law including:
*shareholders’ agreements
*executive employment and deferred compensation arrangements
*purchase and sale of businesses
*mergers and acquisitions
*real estate closings.