Lecturer Bios
Robert S. Beraha, Esq.
Robert S. Beraha, Esq., is with Bilzin Sumberg Baena Price & Axelrod LLP. He received his B.A. degree, with high honors, from the University of Florida, his J.D. degree from Stetson University College of Law and his LL.M. degree in estate planning from the University of Miami School of Law. Mr. Beraha concentrates his practice in estate planning, estate tax planning, asset protection planning, gift tax planning, generation-skipping transfer tax planning, and probate and trust administration. He uses his extensive experience in these areas to counsel clients in complex estate planning and taxation matters, and frequently advises clients in beneficiary representation matters and will and trust contests. Mr. Beraha has also co-written chapters in various Florida practice manuals concerning probate and estate planning issues. He is a member of The Florida Bar (Real Property, Probate and Trust Law Section) and the Miami-Dade County Bar Association.
Alex Espenkotter, Esq.
Alex Espenkotter, Esq., is with Bilzin Sumberg Baena Price & Axelrod LLP. He received his B.A. degree from the University of Florida and his J.D. degree, cum laude, from the University of Miami School of Law, where he was on the editorial board of the Yearbook of International Law. Mr. Espenkotter also holds an LL.M. degree in estate planning from the University of Miami School of Law. He concentrates his practice in estate planning (wills and trusts); estate and gift tax planning; generation-skipping transfer tax planning; charitable giving; retirement planning; probate and trust administration; and litigation arising from the creation and administration of wills, estates and trusts. He is a frequent lecturer and author. Mr. Espenkotter co-wrote the “Selection of Fiduciaries” chapter and the “Funding the Living Trust” chapter of the 2003 Florida Bar continuing legal education publication titled Basic Estate Planning in Florida. Additionally, he contributed to the 2001 update of the “Charitable Trust” chapter in The Florida Bar continuing legal education publication titled Administration of Trusts in Florida and the 2001 update of the “Tax Consequences of Dissolution, Separation and Property Settlements” chapter in The Florida Bar continuing legal education publication titled Drafting Marriage Contracts in Florida. He is a member of The Florida Bar (Real Property, Probate and Trust Law Section; Tax Law Section), the Dade County Bar Association, the Broward County Bar Association and the Broward County Estate Planning Council. Mr. Espenkotter is also a member of the board of the University of Miami Sylvester Comprehensive Cancer Center, Friends For Sylvester. While in law school, he was a member of Phi Delta Phi, the honorary legal society.
Dan P. Heller, Esq.
Dan P. Heller, Esq., is with Bilzin Sumberg Baena Price & Axelrod LLP. He received his B.S. degree from the University of Illinois at Urbana-Champaign, his J.D. degree from Chicago-Kent College of Law, Illinois Institute of Technology and his LL.M. degree in estate planning from the University of Miami. Mr. Heller concentrates his practice in the areas of estate planning, tax planning, probate administration, guardianship administration and trust law. He is board certified in wills, trusts and estates by The Florida Bar Board of Certification and is a fellow of the American College of Trust and Estate Counsel. Mr. Heller has been selected as a Leading American Attorney by the Network of Leading American Attorneys. He has been responsible for the administration of hundreds of decedents’ estates, trusts and guardianships during his more than 21 years of practice. Mr. Heller’s broad range of experience enables him to offer practical advice to efficiently probate an estate, administer a trust or handle the affairs of an incapacitated person while fully complying with the duties and obligations imposed by law. A substantial part of his practice involves counseling clients in the proper planning of their estates in order to protect assets, minimize exposure to taxes and make provisions for beneficiaries tailored to their individual needs. In counseling his clients, Mr. Heller provides them with a thorough understanding of the applicable tax laws, the planning options that are available and the practical aspects of administration. His diverse estate planning clientele has included individuals with a net worth of up to and in excess of $100 million, resident and nonresident aliens, banks, trust companies and charitable organizations. Mr. Heller is a member of the professional advisory committee of several charitable organizations that seek his assistance in their planned giving programs. His experience with these organizations provides an invaluable perspective when counseling philanthropic clients on the tax and financial benefits of planned charitable giving. Mr. Heller frequently lectures to other professionals as well as nonprofessionals on subjects associated with his practice. He has also authored chapters in various Florida practice manuals concerning probate and guardianship administrations. Mr. Heller is a member of The Florida Bar, and the Illinois State and Dade County Bar Associations.
