Gary A. Forster
Gary Forster is the managing partner and co-founder of ForsterBoughman. His practice includes domestic and international corporate law, asset protection, tax, and estate planning. Gary handles a wide variety of corporate and personal planning matters. 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 2020, he finished the second edition of The U.S. Estate and Gift Tax and the Non-Citizen, which explains how resident and non-resident foreign nationals are impacted by the U.S. Estate and Gift Tax. Gary writes and lectures nationally to state bar and CPA groups on the topics of asset protection, international tax and corporate law. He has also instructed classes at the University of Florida (Levin College of Law) and Rollins College (Crummer Graduate School of Business). Gary’s articles can be found in such publications as the Florida Bar Journal and the American Bar Association’s Probate and Property Magazine. Gary earned a B.A. from Tufts University, graduating cum laude with majors in Economics and Spanish Literature. He received his J.D. from the University of Florida College of Law, graduating with honors. Gary continued his studies as a graduate fellow at the University of Florida College of Law, Masters of Taxation program, earning an LL.M. His education also includes studies at the University of Madrid, Oxford University and Leiden University in the Netherlands. Gary is rated AV-Preeminent by Martindale-Hubbell and speaks Spanish fluently.
Friday, 27 February 2026 00:00
Gary presents for the Clearwater & St. Petersburg Bar Associations his seminar: "The Modern Corporate Veil: Exposure to Business Liabilities and Reverse Piercing" at Feather Sound Country Club
The Modern Corporate Veil: Exposure to Business Liabilities and Reverse Piercing
In this seminar, we examine when business owners become exposed to corporate creditors. Topics include capitalization, governance, operational formalities, intercompany transactions, owner conduct, alter ego and recent case law. We also discuss practical structuring techniques available domestically and abroad. Topics include entity and trust protections, including single and multi-member LLCs, jurisdictional selection, and related tax considerations. Attendees will gain a clear understanding of how to maintain the corporate veil, identify common vulnerabilities, and implement best practices to preserve liability protection.
Friday, February 27th @ 2:10 PM ET
Visit the Clearwater Bar Association website for more information.
Location
Feather Sound Country Club
2201 Feather Sound Dr
Clearwater, FL 33762
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Thursday, 12 February 2026 00:00
Gary presents his seminar: "U.S. Taxation and the Global Client" for the FICPA's Countdown to Filing: Florida's Tax Seminar (FLTAX)
U.S. Taxation and the Global Client
In this seminar, we examine the U.S. tax rules governing clients doing business and investing across borders. Topics include U.S. income and estate taxation of foreign entities, residency and domicile planning, inbound and outbound investment structures, and protective structuring. Attendees will gain practical insight into identifying cross-border risk, avoiding common traps, and designing compliant, tax-efficient structures for globally mobile clients.
Thursday, February 12th @ 2:50 PM ET
Visit the FICPA website for more information.
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Wednesday, 21 January 2026 00:00
Gary presents for the FICPA North Suncoast Chapter his seminar: "Asset Protection and Tax Structuring for the Sophisticated Client, Including Insights from the One Big Beautiful Bill Act and Recent Supreme Court Decisions" at Get Hooked Riverside
Asset Protection and Tax Structuring for the Sophisticated Client
Including Insights from the One Big Beautiful Bill Act and Recent Supreme Court Decisions
Including Insights from the One Big Beautiful Bill Act and Recent Supreme Court Decisions
In this seminar, we examine domestic and international entity and trust structuring, for effective tax and asset protection planning. Topics include trust and entity design, jurisdictional analysis, multi-national structuring, and the implications of new federal tax laws and Supreme Court rulings. CPAs in attendance will learn how to implement protective frameworks to reduce exposure and enhance long-term tax efficiency.
Wednesday, January 21st @ 4:00 PM ET
Visit the FICPA website for more information.
FICPA North Suncoast Chapter
Get Hooked Riverside
5546 Main Street
New Port Richey, FL 34652
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Thursday, 08 January 2026 00:00
Gary presents for the National Business Institute. He covers estate and gift tax strategies for family businesses, including valuation, trusts, gifting, and succession, in his seminar: "Tax-Saving Tactics for Family Business Owners: Estate and Gift"
Tax-Saving Tactics for Family Business Owners: Estate and Gift Tax Considerations
In this seminar, we examine practical estate and gift tax planning strategies tailored to family business owners. Topics include valuation of closely held businesses, lifetime gifting techniques, use of trusts and family entities, coordination with succession planning, and recent developments in federal transfer tax law. Attendees will gain awareness on key estate planning, wealth transfer, and tax efficiency considerations for family owned enterprises.
Thursday, January 8th @ 1:45 PM ET
Visit the National Business Institute website for more information.
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Friday, 05 December 2025 08:40
Lifetime Gifts and Testamentary Transfers by US Grantors to Non-Citizens
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Wednesday, 10 December 2025 00:00
Gary presents his seminar, "Modern Asset Protection and Tax Strategies for the Nevada CPA: Including Key Insights from the One Big Beautiful Bill Act and U.S. Supreme Court Rulings," for the NVCPA at RubinBrown in Las Vegas, NV
Modern Asset Protection and Tax Strategies for the Nevada CPA
Including Key Insights from the One Big Beautiful Bill Act and U.S. Supreme Court Rulings
Including Key Insights from the One Big Beautiful Bill Act and U.S. Supreme Court Rulings
In this seminar, we explore the latest domestic and international strategies to optimize tax and protective planning. Topics include entity structuring, trust design, jurisdictional selection, multinational considerations, and current developments in federal tax law and Supreme Court precedence. Attendees will gain awareness on key corporate and personal structural issues and tax efficiency.
Wednesday, December 10th @ 12 Noon PT
Visit the Nevada Society of Certified Public Accountants website to register.
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Friday, 14 November 2025 00:00
Gary presents for the National Business Institute. He explains the potential advantages and pitfalls of single-member LLCs, in his seminar: "Asset Protection with Single-Member LLCs"
Asset Protection with Single-Member LLCs
In this seminar, we examine key considerations when structuring a Single-Member LLC (SMLLC) in personal and corporate planning. We discuss the strengths and limitations of the SMLLC liability shield, including case law insights. We also explore utilization of different jurisdictions and mixed trust structures for optimal protection and tax advantage.
Friday, November 14th @ 1 PM ET
Visit the National Business Institute website for more information.
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Wednesday, 05 November 2025 00:00
Gary presents to the New York Society of CPAs on tax and corporate issues facing entrepreneurs from startup to sale in his seminar: "The Business Lifecycle: Entity Choice, Governance, Employee Incentives and Sale/Transition"
The Business Lifecycle: Entity Choice, Governance, Employee Incentives and Sale/Transition
In this seminar we discuss the issues raised when considering business start-up, maintaining key employees to further growth (while preserving autonomy) and how each impacts sale opportunities and incentives. We explore the various entity options, restrictions and owner buyouts (including a recent SCOTUS ruling) as well as phantom equity and equity appreciation rights (as alternatives to “true equity”).
Wednesday, November 5th @ 11:30 AM ET
Visit the NY CPA website for more information.
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Tuesday, 21 October 2025 00:00
Gary presents for the FICPA Gulf Coast Chapter his seminar: "Domestic and International Tax and Asset Protection Planning for CPAs, Including Review of the One Big Beautiful Bill Act" at Sarasota Yacht Club
Domestic and International Tax and Asset Protection Planning for CPAs
Including Review of the One Big Beautiful Bill Act and SCOTUS Tax Rulings
Including Review of the One Big Beautiful Bill Act and SCOTUS Tax Rulings
In this seminar, we discuss tax options and protective strategies and structuring considerations relevant to the CPA. Topics include tax structures, modern conglomerates, domestic and international trusts, jurisdictional choices, cross-border planning, tax changes in the One Big Beautiful Bill Act and recent Supreme Court decisions. Attendees will learn practical approaches to refine client holdings and business structures for stronger creditor protection and improved tax efficiency.
Tuesday, October 21st @ 12 Noon ET
FICPA Gulf Coast Chapter
Sarasota Yacht Club
1100 John Ringling Blvd
Sarasota, FL 34236
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Wednesday, 03 September 2025 16:20
SCOTUS Brightens Constitutional Tax Lines Through Contrasting Judicial Perspectives
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Contact Info
ForsterBoughman
2200 Lucien Way, Suite 405
Orlando (Maitland), Florida 32751
2200 Lucien Way, Suite 405
Orlando (Maitland), Florida 32751
Local: (407) 255-2055
Toll-free: (855) WP-GROUP
Email: This email address is being protected from spambots. You need JavaScript enabled to view it.
Office hours: Open weekdays
from 8:30 AM to 5:30 PM

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