Bio

Andrew Comiter is a Partner of the regional tax law firm Comiter Singer. Andrew received his B.S. in Accounting from the University of Florida in 2003, a Masters of Taxation from Florida Atlantic University in 2004, and a J.D. with honors from the University of Florida Levin College of law in 2008 with a Certificate in Estates and Trusts Practice. He went on to receive his LL.M. in Taxation from the University of Florida Levin College of Law in 2009. As a student at the University of Florida, Andrew served three terms as President of Florida Blue Key and was inducted into the University of Florida Hall of Fame in 2007. He also served as a Justice on the Student Body Honor Court, Senator in the Student Senate, and Chancellor of the Tau Alpha Chapter of Tau Epsilon Phi Fraternity. Andrew was the recipient of the 2008 Levin College of Law Community Service Student of the Year Award and 2014 Outstanding Young Alumnus Award by the University of Florida Alumni Association. Andrew’s practice focuses primarily on high-net worth individuals and families with complicated income, estate and gift tax planning issues. As a result of his strong tax background, Andrew seamlessly integrates clients’ business planning needs with their estate plans in a manner that maximizes the efficiency for both income and estate tax purposes. Due to the nature of his practice, Andrew maintains a close relationship with his clients and generally advises clients on a routine basis in connection with their business operations, structuring private investments, or updating their estate plans. Andrew can advise business owners through a transactional life cycle by overseeing and effectuating pre-transaction estate planning, serving as lead counsel on the transactions (whether it be a financing or M&A transaction), and designing wealth transfer planning post liquidity event. By quarterbacking the process, Andrew can effectuate the transactions in both an income and an estate tax efficient manner by maximizing the benefits of proactive estate planning measures. Andrew can service a vast range of estate planning clients. Andrew has designed estate plans for young families that are focused on the qualitative/fiduciary aspects of their documents. However, the majority of Andrew’s client base are ultra-high net worth families with significant estate tax exposure. Andrew leverages his corporate and transactional practice experience with his estate planning clients that have limited to no estate, gift, and GST exemption available. Andrew has represented clients in pre-marital planning and has served as counsel for clients entering pre and post nuptial agreements. Andrew also advises clients on charitable issues; he represents private foundations, private operating foundations, public charities, and partners with community foundations. For clients that are charitably inclined, Andrew has structured charitable bequests and devices in estate plans, as well as in the pre-transaction planning process. Andrew is also very active in the probate area and advises fiduciaries and families on post-mortem planning opportunities and the administration process. Andrew prepares multiple estate and gift tax returns (Forms 706 and 709) on an annual basis and will litigate against the Internal Revenue Service in Tax Court transfer tax controversy matters. Some of the matters Andrew has handled in Tax Court include valuation issues for closely held business interests, artwork, real estate, and promissory notes, Graegin loans, and 2036 inclusion issues. Furthermore, Andrew has represented clients in estate and trust litigation disputes, including undue influence cases, estate tax apportionment cases, pretermitted spouse and elective share cases, principal and income allocation issues for trusts, and guardianship disputes. Andrew has also worked with families to address mental health and substance abuse issues; for example, Andrew has represented families and trust companies in connection with Marchman Act cases for family members and trust beneficiaries suffering from substance abuse issues. These litigation experiences have enhanced Andrew’s document drafting capabilities.