Patrick J. Lannon

Education

• Harvard University, J.D., magna cum laude, 1996
• Columbia University, B.A., summa cum laude; Phi Beta Kappa, 1991

Bar Admissions

• Florida
• New York

Languages

• Spanish

• Greater Miami Tax Institute
  • Past President
• Estate Planning Council of Greater Miami
  • Past President
  • Past Board Member
• The Florida Bar
  • Probate Rules Committee, Past Member
  • Real Property, Probate & Trust Law Section, Executive Council Member
  • Real Property, Probate & Trust Law Section Asset Protection Committee, Vice Chair
  • Real Property, Probate & Trust Law Section Attorney/Trust Officer Liaison Conference Committee, Past Vice Chair
  • Real Property, Probate & Trust Law Section, Past At Large Member
• Miami Beach Estate Planning Group
  • Member
• South Dade Estate Planning Council
  • Past President
  • Past Board Member
• University of Miami School of Law
  • Past Adjunct Professor, Heckerling Graduate Program in Estate Planning
•  STEP
  • Member
• UM Center for Autism and Related Disabilities
  • Past Constituency Board Member

Presentations

• “Florida Uniform Community Property Rights at Death Act – Time for an Update?,” Miami Beach Estate Planning Group (March 12, 2024)
• “Trust Modification, Decanting and Reformation," The Florida Bar’s 2024 Wills, Trusts & Estates Certification Review Course (February 3, 2024)
• "Marital Agreements and Estate Planning: How Estate Planners and Family Law Attorneys Can Work Together to Benefit the Client," Coral Gables Estate Planning Council (November 2, 2023)
• "Best Practices for Trustee Resignation," Attorney Trust Officer Liasion Conference (August 18, 2023)

• “Best Practices for Trustee Resignation," Miami Beach Estate Planning Group (July 11, 2023)

• “Asset Protection for the Rest of Us,” Martin County Estate Planning Council (May 19, 2023)

• “Trust Potpourri,” Real Property Probate & Trust Law Section Wills, Trusts & Estates Certification Review Course 2023 (April 1, 2023)
• "Tips and Traps with Joint Trusts," Coral Gables/South Dade Estate Planning Council (March 2, 2023)
• "Passing Limited Liability Company Interests on Death Without Probate," Collier County Bar Association Symposium (February 3, 2023)
• "Passing LLC Membership Interests without Probate: Domestic & Foreign Issues,” New Tax Lawyer Committee of the Tax Section of the Florida Bar (January 19, 2023)
• "Joint Revocable Trusts," Miami Beach Estate Planning Group (July 12, 2022)
• "Joint Trusts - What Are They?," The Florida Bar 2022 Litigation and Trust Law Symposium (July 8, 2022)
• "Protecting an Inheritance in the Event of Divorce," Quimbee CLE (June 13, 2022)

• "Is a Limited Liability Company Inheritance Agreement Enforceable?," Coral Gables / South Dade Estate Planning Council (April 7, 2022)

• "Asset Protection for the Rest of Us," Collier County Bar Association (January 4, 2022)
• "Passing LLC Interests on Death Without Probate," Miami Beach Planning Group (November 16, 2021)
• "Protecting Inherited Assets in the Event of Divorce," Lawline (September 27, 2021)
• "Protecting an Inheritance in the Event of Divorce," 39^th Annual Attorney/Trust Officer Liaison Conference (August 19-21, 2021)

• “Passing LLC Membership Interests on Death Without Probate: Domestic and Foreign Issues,” Greater Miami Tax Institute (June 17, 2021)

• "Protecting an Inheritance in the Event of Divorce," Coral Gables South Dade Estate Planning Group (May 18, 2021)

• “Protecting an Inheritance in the Event of Divorce,” Ellevate Network (October 6, 2020)

• "Protecting an Inheritance in the Event of Divorce," The Real Property, Probate & Trust Law Section of the Florida Bar (September 16, 2020)
• “Joint Revocable Trusts: Domestic and International Considerations and Pitfalls,” Greater Miami Tax Institute (June 25, 2020)
• "Joint Revocable Trusts: Domestic and International Considerations and Pitfalls," Estate Planning Council of Greater Miami 8th Annual Estate Planning Symposium (February 11, 2020)
• "Protecting an Inheritance in the Event of Divorce," Miami Beach Estate Planning Group (February 4, 2020)
• “Estate Planning Considerations Post-Immigration,” Bilzin Sumberg International Tax & Wealth Planning Conference (November 7, 2019)
• “Asset Protection for the Rest of Us,” Coral Gables/South Dade Estate Planning Council (April 30, 2019)
• “Estate Planning Trends for International Clients,” Estate Planning Council of Greater Miami (April 24, 2019)
• “State Estate Tax - Still an Issue for Florida Residents?” Miami Beach Estate Planning Group (January 8, 2019)
• “State Estate Tax - Still an Issue for Florida Residents?” New Tax Lawyer Committee of the Tax Section of The Florida Bar (November 29, 2018)
• “International/Cross-Border Community Property and Marital Agreement Planning,” Bilzin Sumberg International Tax & Wealth Planning Conference (November 02, 2018)
• “What Advisors Should Be Discussing with Clients Post Tax Reform,” The Financial Planning Association of Miami & CFA Society Miami (February 27, 2018)
• “Considerations When Switching Domicile to Florida,” American Bar Association Tax Section (January 20, 2017)
• “Modern Families and Trust Planning,” STEP Miami (August 24, 2016)
• “Federal Tax Planning for the ‘Mature’ Estate Plan,” The Greater Miami Tax Institute (March 9, 2016)
• “What is a Trust? - Practical Trust Administration Considerations for Professional Advisors and Clients,” Financial Planning Association of Miami (March 1, 2016)
• “Inter-Vivos Undue Influence,” South Dade Estate Planning Council (October 22, 2015)
• “Asset Protection for the Rest of Us,” Miami Beach Estate Planning Group Seminar (October 13, 2015)
• “Recognizing Inter-Vivos Undue Influence,” Florida Bankers' Association (September 18, 2015)
• “Asset Protection for the Rest of Us,” Estate Planning Council of Greater Miami (March 19, 2015)
• “Estate Planning: From the Simple to the Complex,” Financial Planning Association (September 09, 2014)
• “Undue Influence in the Making of Inter-Vivos Gifts and Gifts by Operation of Law,” Miami Beach Estate Planning Group (June 10, 2014)
• “Do it Yourself Estate Planning or Inter-Vivos Undue Influence? Factors to Consider,” Real Property Probate & Trust Law Section of The Florida Bar (April 25, 2014)
• "Estate Planning for Out-of-State Property: Tackling the State Estate Tax on Non-Florida Assets," Verdeja & De Armas (June 07, 2013)
• "Ethical Issues in Representing Multiple Generations and Family Members in Estate Planning," The Florida Bar, Real Property Probate and Trust Law Section (May 9, 2013)
• "Death, Taxes, and Nonresident Aliens: U.S. Income and Estate Tax Planning for Non-Residents after the American Taxpayer Relief Act of 2012," Florida International Bankers Association (April 19, 2013)
• "Estate Planning for Out-Of-State Property: Tackling the State Estate Tax on Non-Florida Assets," Sun Trust (October 25, 2012)
• "Planning Considerations for Out-of-State Property," North Dade/South Broward Estate Planning Council (November 16, 2011)
• "Planning Considerations for Out-of-State Property: Estate Planning in an Ever Changing Environment Looking Back and Forward in 2010," The Florida Bar, Real Property Probate & Trust Law Section (November 19, 2010)
• "Statutory Update: Risk Management for the Life Insurance Trust Trustee," Estate Planning Council of Greater Miami (November 18, 2010)
• "Risk Management for the Life Insurance Trust Trustee," The Florida Bar (June 25, 2010)
• "She Gave It to WHO? Dealing With Lifetime Undue Influence," Estate Planning Council of Greater Miami (January 21, 2010)
• "Risk Management for the Life Insurance Trust - Accommodation Trustee," The Florida Bar, Real Property Probate & Trust Law Section of (December 11, 2009)
• "Domicile Planning - Don’t Take it for Granted," Estate Planning Council of Broward County (June 01, 2007)
• "IRA Planning Strategies for the Transferring and Preserving of Wealth," Lormar Seminar (October 15, 2003)

Publications

• Co-Author, "Florida Uniform Disposition of Community Property Rights at Death Act: Time for an Update?," Steve Leimberg's Estate Planning Email Newsletter (January 25, 2024)
• Co-Author, "Florida Uniform Disposition of Community Property Rights at Death Act: Time for an Update?," ActionLine, Vol. XXXXIV, No. 4 – Summer 2023
• Co-Author, "I Quit: Trustee Resignation Rules Clarified," Steve Leimberg's Estate Planning Email Newsletter (November 7, 2022)
• Co-Author, "I Quit: Trustee Resignation Rules Clarified," Actionline Vol. XXXXVI, No. 1 Fall 2022 (September 22, 2022)
• "Is a Limited Liability Company Inheritance Agreement Enforceable," Steve Leimberg's Estate Planning Email Newsletter (November 22, 2021)
• "Is a Limited Liability Company Inheritance Agreement Enforceable?" Actionline Vol. XXXXIII, No. 1 Fall 2021 (October 18, 2021)
• "Tax Lawyers Busy as Elections Loom and Wealthy Clients Weigh Changes to Gift-Tax Exemption," Daily Business Review (August 6, 2020)
• "Protecting an Inheritance in the Event of Divorce," The Florida Bar Journal (July/August 2020)
• "Do I Need a Will?," AARP (May 1, 2017)
• "Estate of Kester – Undue Influence Challenge to Inter-Vivos Transfers," ActionLine, (2013-14)
• "When Payable on Death Accounts Backfire," Forbes (August 3, 2013)
• "Patrick Lannon on Estate of Kester: Undue Influence Challenge to Inter-Vivos Transfers," Steve Leimberg’s Estate Planning Email Newsletter (July 29, 2013)
• "Estate Planning Considerations for Out-of-State Property," The Florida Bar Journal (November 2011)
• "Florida’s ILIT Trustee Protection Statute § 736.0902," Steve Leimberg’s Estate Planning Email Newsletter (July 29, 2010)
• "Co-Author, Cochran v. KeyBank – TOLI Case Law Guidance," Steve Leimberg’s Estate Planning Email Newsletter (June 29, 2009)
• "Jittery Markets – and Clients – Create Need for Flexible Estate Plans," Practical Tax Strategies (May 2009)
• "Trust Owned Life Insurance Portfolio Management – Statutory Reduction of Fiduciary Liability," Steve Leimberg’s Estate Planning Email Newsletter (September 08, 2008)
• "The ILIT “Accommodation Trustee" - Florida Law Options," Actionline (Fall 2008)
• "Challenging Inter Vivos Transfers Procured by Undue Influence: Factors to Consider," The Florida Bar Journal (March 2008)
• "What Every Attorney Needs to Know About Estate Planning," The Florida Bar Journal (November 2007)
• "Planning Opportunities With Irrevocable Life Insurance Trusts," Estate Planning (May 2007)
• "Domicile Planning – Don’t Take it for Granted," The Florida Bar Journal (January 2006)

Blogs

• “Is This the End of Valuation Discounts in Estate Tax Planning?” (September 26, 2016)
• “Legal Implications of the Sterling Trust Dispute,” New Miami Blog (June 20, 2014)
• "Family Trust Company Essential Long-Term Planning Tool for Entrepreneurs," New Miami Blog (March 5, 2014)
• "Miami Attorney Patrick Lannon on Undue Influence Claims Challenging Inter-Vivos Gifts," Florida Probate & Trust Litigation Blog (February 03, 2014)
• "No Good Deed Goes Untaxed – The IRS May Recharacterize Loans as Gifts," New Miami Blog (November 13, 2013)
• "IRS Recognizes Same Sex Marriages, Even if States Do Not," New Miami Blog (August 30, 2013)
• "The University of Miami’s Heckerling Institute on Estate Planning Conference," New Miami Blog (February 13, 2013)
• "Post-Fiscal Cliff Estate Tax Planning: Opportunities Abound," Bilzin Sumberg Client Alert (January 09, 2013)

News & Speaking Engagements