Background
Russo, Ronald J. was born on July 14, 1949 in Tampa, Florida, United States.
Russo, Ronald J. was born on July 14, 1949 in Tampa, Florida, United States.
University of South Florida (Bachelor of Arts, 1971). University of Florida (Juris Doctor, with honors, 1974. Master of Laws, Taxation, 1975).
Admitted to the bar, 1974, Florida. 1976, United States. Tax Court. Phi Kappa Phi; Order of the Coif.
Best Lawyers in America (1989-Tax, Employee Benefits).
Company-Author: "Estate Planning for Closely-Held Stock Transactions and South Corporations," BNA Tax Management Portfolio 242-3rd, 1985. "Below-Market Interest Loans to Employees, Shareholders and Independent Contractors," 59 The Florida Bar Journal 63, 1985.
Author: "Treatment of Taxable Loans to Participants After TEFRA: What the Problem Areas Are," 58 The Journal of Taxation 282, 1983. "How Participant Loans From Qualified Plans Should Be Structured to Avoid Taxability," 58 The Journal of Taxation 194, 1983.
Company-Author: "The Use of a Revocable Trust to Defeat the Elective Share," 57 The Florida Bar Journal 110, 1983.
"A New Definition of Nonresidency: The American Bar Association Proposal," 60 Taxes 779, 1982. "The New American Bar Association Proposal Foreign Defining A Nonresident Alien Foreign Federal Income Tax Purposes," 56 The Florida Bar Journal 732, 1982. Author: "Participant Loans From Employee Benefit Plans," 60 Taxes 282, 1982.
"Loans From Pension and Profit-Sharing Plans to Plan Participants," 56 The Florida Bar Journal, 1982.
Company-Author: "Disposition of Interests in Closely Held Corporations," BNA Tax Management Portfolio 242-2nd, 1978. "Buy-Sell Agreements Revisited," The Estates, Gifts and Trusts Journal March-April, 1978.
Author: "Model Thrift Plan and Trust Agreement," West Publishing Company Modern Legal Forms, 1977 Cumulative Pocket Participant. "Income Tax Planning Foreign the Corporate Executive: A Case Against Deferral," 29 University of Florida Law Review 182, 1976.
Instructor, Federal Tax Research, University of Florida Law School, 1974-1975.
Member: Hillsborough County (Treasurer, 1983-1985. Director, 1985-1989; Chairman of Executive Committee, 1987-1990. Editor of The Bulletin, 1988-1989.
President, 1990-1991.
Recipient, 1984 James M. "Red" McEwen Memorial Award) and American (Member, House of Delegates, 1992-1997) Bar Associations. The Florida Bar; Tampa Bay Estate Planning Council (1983-1993).
(Board Certified Tax Lawyer, Florida Bar Board of Legal Specialization and Education).
Author: "Treatment of Taxable Loans to Participants After TEFRA: What the Problem Areas Are," 58 The Journal of Taxation 282, 1983. "How Participant Loans From Qualified Plans Should Be Structured to Avoid Taxability," 58 The Journal of Taxation 194, 1983. Co-Author: "Estate Planning for Closely-Held Stock Transactions and S Corporations," BNA Tax Management Portfolio 242-3rd, 1985.
"Below-Market Interest Loans to Employees, Shareholders and Independent Contractors," 59 The Florida Bar Journal 63, 1985.
Member: Hillsborough County (Treasurer, 1983-1985. Director, 1985-1989; Chairman of Executive Committee, 1987-1990. Editor of The Bulletin, 1988-1989.
President, 1990-1991.
Recipient, 1984 James M. "Red" McEwen Memorial Award) and American (Member, House of Delegates, 1992-1997) Bar Associations. The Florida Bar; Tampa Bay Estate Planning Council (1983-1993).
(Board Certified Tax Lawyer, Florida Bar Board of Legal Specialization and Education).