LL.M., Taxation, University of Florida College of Law (Graduate Fellow), 1994
J.D., University of Florida College of Law (Honors), 1993
B.A., Tufts University (Cum Laude), 1990
Office: (407) 255-2055, ext. 101
Toll-free: (855) WP-GROUP
Gary A. ForsterDomestic and International Asset Protection, Business, Tax and Estate Planning Law
Gary Forster is the managing partner and co-founder of Forster Boughman Lefkowitz & Lowe. Gary’s practice includes domestic and international corporate, asset protection, tax and estate planning law. Gary handles a variety of corporate and personal planning matters.
Gary spent the ﬁrst decade of his career structuring and closing some of the largest corporate transactions in the region. The mergers and acquisitions Gary consummated range from the national consolidation of regional US construction and transportation interests to real estate investment trusts, hospitals and surgical centers. Gary is one of the few attorneys in Central Florida with experience in cross-border corporate transactions, including a variety of industries ranging from intellectual property concerns to international distribution and manufacturing interests.
Gary’s corporate work, with some of the most prominent companies and entrepreneurs in Florida and abroad, led him to expand his practice ﬁfteen years ago. Successful clients require substantial tax, estate and asset protection planning. Gary recognized that certain wealthy clients require a single partner contact, familiar with both business law and tax planning and structuring. Gary serves that purpose. Gary has designed and drafted hundreds of corporate documents and asset protection plans.
Gary is the author of two books. In 2013, he wrote Asset Protection for Professionals, Entrepreneurs and Investors, a guide to asset protection strategies for clients and their ﬁnancial advisors, now in its second edition. In 2016, Gary finished the ﬁrst edition of The U.S. Estate and Gift Tax and the Non-Citizen. This book explains how resident and non-resident foreign nationals are impacted by the U.S. Estate and Gift Tax.
Gary writes and lectures frequently on the topics of asset protection, international tax and corporate law. Among the periodicals which have published Gary’s articles are the Florida Bar Journal and American Bar Association's Probate and Property magazine. Gary speaks monthly to state bar and CPA organizations and has appeared as a guest lecturer at the University of Florida (Levin College of Law) and Rollins College (Crummer Graduate School of Business). For a listing of Gary’s recent speaking engagements, see below.
Gary is rated AV – Preeminent, by Martindale-Hubbell.
Most recently, Gary's legislative amendments were adopted as Section 43A of the new Nevis LLC Ordinance - Nevis Limited Liability Company (Amendment) Ordinance, 2015.
Gary also speaks Spanish ﬂuently.
Gary earned a B. A. from Tufts University in 1990, graduating cum laude with majors in Economics and Spanish Literature. Gary received his J.D. from the University of Florida College of Law, graduating with honors in 1993. While in law school, he served as editor of the Florida Journal of International Law. Gary continued his studies as a graduate fellow at the University of Florida College of Law, Masters of Taxation program, earning an LL.M. in 1994. Gary’s education also includes studies at the University of Madrid, Oxford University and Leiden University in the Netherlands.
Gary is a member of the Florida Bar (admitted in 1993), including bar sections for international and tax law, and the District of Columbia Bar (admitted in 1995), including bar sections for international and tax law. Mr. Forster is licensed to practice in the U.S. Tax Court and is a member of the American Bar Association Asset Protection Planning Committee. Gary has been involved in various civic organizations, including several chambers of commerce and served as President and Director of the International Council (a foreign affairs organization supported by the U.S. State Department).
- "The U.S. Estate and Gift Tax and the Non-Citizen" Feb 23, 2016
- "Asset Protection for Professionals, Entrepreneur & Investors" Jan 14, 2014
|Florida Institute of Certified Public Accountants - Sandspur||Foreign and Domestic Asset Protection Trusts and Associated Taxation||Dec. 17, 2018|
|Florida Institute of Certified Public Accountants - Mid-Florida||Foreign and Domestic Asset Protection Trusts and Associated Taxation||Dec. 13, 2018|
|Florida Gold Coast Alumni Chapter of Alpha Kappa Psi||Don't Do "Asset Protection"||Oct. 26, 2018|
|Wells Fargo Advisors||Latest Trends in Asset Protection: Domestic Asset Protection and Foreign Trusts||Oct. 17, 2018|
|Orange Co. Bar Assn. Estate, Guardianship & Trust Law Committee||1) If It Sounds Too Good To Be True, It Probably Is
2) Don’t Invite Others To The Party
|Oct. 12, 2018|
|Florida Institute of Certified Public Accountants - South Dade||1) Don't Do "Asset Protection"
2) You May Transfer Assets Freely (But Not Really)
|Sept. 26, 2018|
|University of Florida, Levin College of Law||Latest Trends in Asset Protection: Domestic Asset Protection and Foreign Trusts||Sept. 20, 2018|
|New York State Society of Certified Public Accountants - Queens/Brooklyn||Latest Trends in Asset Protection: Domestic Asset Protection Methods, Cryptocurrencies, and Foreign Trusts||Aug. 28, 2018|
|Florida Institute of Certified Public Accountants - Central Florida||International Tax Compliance / Taxation of Foreign Trusts||Aug. 21, 2018|
|Florida Institute of Certified Public Accountants - Central Florida||Aug. 16, 2018|
|Florida Institute of Certified Public Accountants - Volusia||1) If It Sounds Too Good To Be True, It Probably Is
2) Know Who (And How) to Trust
|July 11, 2018|
|Florida Institute of Certified Public Accountants - Brevard||1) Don't Do "Asset Protection"
2) You May Transfer Assets Freely (But Not Really)
|June 26, 2018|
|Orange Co. Bar Assn. / Bench Bar Conference 2018 (Hyatt Regency Orlando)||Panel discussion on the topics of Estate Planning and Bankruptcy||Apr. 27, 2018|
Florida Institute of Certified Public Accountants - South Miami-Dade
|Crypto-Currencies and the Foreign Trust Structuring and Taxation||Apr. 24, 2018|
FBL Legal Eeze
|2018 Case Updates on Government Claims, Turnover Orders and Contempt||Apr. 24, 2018|
Volusia County Medical Society and Volusia-Flagler Dental Society Workshop / Halifax Hospital
|Tax Reform / Asset Protection||Mar. 16, 2018|
|Water Oak Advisors||Latest Trends in Domestic Asset Protection||Mar. 5, 2018|
|FBL Legal Eeze||11 Commandments of Asset Protection: The Wrap-Up (Summary & Review)||Feb. 22, 2018|
|ILS Global Forum on International Law (Miami)||Secrecy v. Security panel discussion on the Pros and Cons of Using Foreign Trusts, Foreign Jurisdictions, and Other Tools for Asset Protection||Feb. 16, 2018|
|Probate and Pumpernickel / Palm Beach Atlantic University||Asset Protection with Crypto-Currencies and Foreign Trusts||Feb. 13, 2018|
|Financial Planning Association||28th Annual Symposium: Recent Trends in Domestic Asset Protection Planning||Jan. 30, 2018|
|FBL Legal Eeze||11 Commandments of Asset Protection - 11) Don't Invite Others to the Party||Jan. 25, 2018|
|National Business Institute||Asset Protection with LLCs||Jan. 16, 2018|
|FBL Legal Eeze||11 Commandments of Asset Protection - 10) Bankruptcy is Not a (Good) Option||Nov. 30, 2017|
|Orange Co. Bar Assn. Estate, Guardianship & Trust Law Committee||Asset Protection with Crypto-Currencies and Foreign Trusts||Nov. 2, 2017|
|Orange Co. Bar Assn. Estate, Guardianship & Trust Law Committee||Asset Protection Update-2017||Nov. 2, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection - 9) Know Who (And How) to Trust||Oct. 26, 2017|
|Florida Institute of Certified Public Accountants - Central Florida||The Eleven Commandments of Asset Protection - Part 2||Oct. 17, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection - 8) Planning Need Not Be Complicated||Aug. 24, 2017|
|Florida Institute of Certified Public Accountants - Central Florida||The Eleven Commandments of Asset Protection - Part 1||Aug. 15, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection - 7) If It Sounds Too Good To Be True, It Probably Is||July 27, 2017|
|National Business Institute||Business Law Boot Camp||July 24, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection – 6) Know Your Enemy (Government Agencies, Turnover Orders, and Contempt)||June 22, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection – 5) Choose the Terrain (Where You Plan Matters)||May 25, 2017|
|NBI Live Teleconference||Protecting Assets From Creditors||May 16, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection – 4) Don’t Be Greedy (Valuation Concerns in Asset Protection||Apr. 27, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection – 3) Avoid “Late Stage” Transfers||Mar. 30, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection – 2) You May Transfer Assets Freely (But Not Really)||Feb. 16, 2017|
|FBL Legal Eeze||11 Commandments of Asset Protection - 1) Don't Do Asset Protection||Jan. 19, 2017|
|FBL Legal Eeze||So You Want to Create Your Own Trust, The Challenges and Complexities of Self-Settled Asset Protection Trusts||Nov. 17, 2016|
|Orange Co. Bar Assn. Estate, Guardianship & Trust Law Committee||Opening the Chamber of Secrets: What You Need to Know for Your Estate Planning Practice - Asset Protection Update-2016||Oct. 14, 2016|
|FBL Legal Eeze||Emerging Issues in Asset Protection (Seminar and Webinar)||Sept. 29, 2016|
|FICPA Breakfast Seminar||Asset Protection with LLCs||Aug. 16, 2016|
|FBL Legal Eeze||Overview of the Uniform Voidable Transactions Act for Non-Lawyers||July. 21, 2016|
|Estate, Guardianship and Trust Committee Meeting||An Overview of the Uniform Voidable Transactions Act||July. 11, 2016|
|National Business Institute||Protecting Assets with LLCs||June 28, 2016|
|FBL Legal Eeze||UVTA – What you Need to Know||June 16, 2016|
|Gassman, Crotty & Denicolo, PA||Uniform Voidable Transaction Act Webinar||Apr. 12, 2016|
|FBL Legal Eeze||A Guide to Asset Protection: Understanding the Moral, Legal & Ethical Implications||Sept. 10, 2015|
|Orange County Bar Association Trust and Estates Committee||Morality, Ethics, and Professionalism in Asset Protection||Sept. 9, 2015|
|Pension Investors||Valuation Issues in Asset Protection||June. 2015|
|UCF 34th Annual Accounting Conference||The Essentials of Asset Protection: What Every CPA Needs to Know||May. 7, 2015|
|Northwestern Mutual – Wine and Wealth Protection||Asset Protection for Physicians||Jan. 28, 2015|
|Principal Financial Group – Professional Management Seminar||Asset Protection: Ideas for Keeping What You Have Worked So Hard to Accumulate||Jan. 23, 2015|
|Fast Forward Academy||What You Don't Know About Asset Protection Can Hurt You||2015|
|Prudential||Business Succession Planning||July. 15, 2014|
|Pension Investors CPE Seminar||Asset Protection & Avoiding Pitfalls of Fraudulent Transfers||June. 19, 2014|
|NAIFA/CF Educational Class||Asset Protection – Financial Planning Issues||Apr. 10, 2014|
|MetLife||Protective Corporate Structures||Dec. 2013|
|Mortgage Bankers Association||Corporate Structuring||Nov. 2013|
|Amerprise||Exempt Asset Planning||Oct. 2013|
|Northwestern Mutual||Asset Protection and the Financial Planner||Jan. 18, 2013|
|Exit Realty||Florida Corporate and Personal Planning||Nov. 2012|
|Florida Institute of Certified Public Accountants||Asset Protection – The Year in Review||Dec. 2011|
|Mass Mutual||Asset Protection & Business Structuring||Sept. 7, 2011|
|FL Bar Tax Section||Lunch ‘n Learn – Tax and Family Planning||July. 2011|
|Amerprise||Death of a Single Member LLC||Aug. 2010|
|Northwestern Mutual||Asset Protection – Domestic and International Structures||Jan. 2010|
|FICPA Breakfast||Tax and Asset Protection/Annual Update||Dec. 2008|