DAN HELLER ADDRESS CPAS THROUGHOUT FLORIDA

Dan Heller, partner in the law firm of Ruden, McClosky, Smith, Schuster & Russell, P.A. will address CPAs from throughout the state of Florida at a seminar sponsored by The Florida Institute of Certified Public Accountants (FICPA) on December 11th and 12th at the Hilton Hotel in Tampa. His topic will be "The Current Developments in Estate Planning." The Florida Institute of Certified Public Accountants is a professional association of more than 18,000 members working together to improve the CPA profession and better serve the public interest. Founded in 1905, the FICPA is the twelfth-oldest and seventh-largest state CPA association in the United States. Membership includes practitioners in public accounting, industry, government, and education.

A member of the Trust and Estates Practice Group, Mr. Heller concentrates his practice in the areas of estate and tax planning, probate and guardianship administration. He holds a Master of Laws degree in Estate Planning from the University of Miami and is Board Certified by The Florida Bar as a specialist in Wills, Trusts and Estates law. Mr. Heller is also a Fellow of the American College of Trust and Estate Counsel, the highest honor attainable in his practice area.