Unger Law Group

CHARLES J. “CJ” SMITH has been a member of the Real Property, Probate and Trust Law (RPPTL) section of the Florida Bar for most of his professional career. Mr. Smith’s experience and training touches upon each aspect of the broad category of legal services contemplated by membership in the RPPTL section. He uses his understanding of each of these interconnected areas to assist individuals and families with the complexities that arise from protecting and transferring assets acquired by clients over the course of their lives.

Mr. Smith advises individuals of all ages on estate and asset protection planning issues such as wills, trusts, and powers of attorney. Estate planning considerations can encompass problems that may arise during the client’s life, such as Medicaid planning and elder abuse. For some individuals, estate planning may also encompass plans to protect assets from potential creditors and to transfer assets to family members upon death with a minimum of oversight or interference from the courts and the Internal Revenue Service. Estate planning utilizes joint ownership, survivorship, wills, and various forms of trusts and business entities to minimize or eliminate exposure to creditors’ claims, probate and estate taxes. Estate planning can also address the client’s desires regarding end-stage of life issues such as healthcare directives, disposition of the decedent’s remains, and distribution of a decedent’s assets to friends and family members.

Mr. Smith assists minors and the families of minors who face sudden increases in wealth due to a minor’s personal injury settlement or inheritance. Minors are legally incapable (due to the disability of non-age, i.e., being a minor) of exercising ownership or control over the newly acquired assets, and in certain circumstances, parents can only manage their child’s assets with prior approval and authorization from a court of law. When a minor has a legal claim, or will inherit assets, Florida law may require the appointment of a guardian of the minor’s property. Mr. Smith represents family members seeking appointment as guardian of a minor’s property; Mr. Smith has also represented minors directly as a court appointed guardian ad litem (GAL). In each of these roles, Smith has advised on the legal requirements and obligations associated with getting court approval to settle the claims of minor children, and on proposed transactions related to assets owned or due to minor children.

In the unfortunate situation where an adult family member becomes unable to manage their assets or affairs due to physical or mental disability, a determination of incapacity and appoint of a guardian may become necessary. Mr. Smith represents family members seeking appointment as a guardian of the person, guardian or the property, or guardian of the person and property. Guardians of adults face a variety of unique challenges related to having a family member determined incapable of caring for themselves, and then undertaking to care for the incapacitated adult.

The passing of a family member can expose the survivors to the unwanted additional frustrations of probate administration. Smith has conducted probate estates across the state of Florida, providing professional and legal services as the personal representative of decedents’ estates, the attorney for decedents’ estates, and the attorney for heirs and beneficiaries of decedents’ estates. His experience ranges from simple summary administration probate estates to complex estates subject to federal estate tax, and includes transferring ownership the probate estate, including real property, marketable securities and interests in closely held businesses.

Mr. Smith has significant exposure and experience in setting up business entities as asset protection and estate planning tools, and in selling or otherwise transferring title to real estate incident to estate planning or estate administration. He has run a title insurance office writing policies on LandAmerica and Attorney’s Title Insurance Fund, and been an instructor on real property and title insurance law for Attorney’s Title Insurance Fund.

Mr. Smith brings business experience outside of the realm of legal expertise to his engagements. His business background includes serving as a CPA with the “Big 6" international accounting firm Coopers & Lybrand, as controller of Creative Contractors, Inc., a commercial construction general contractor, and as an accounting manager for The Ice Palace, Tampa’s hockey/event center.

Areas of Practice

• Asset Protection - trusts, business entities
• Elder Law - Social Security, Medicare/Medicaid, elder abuse
• Estate Planning - wills, trusts
• Guardianships for minors and adults
• Probate - formal, summary, and ancillary
• Real Property Transactions - residential and commercial contracts, closings, landlord representation
• Small Business - formation and administration of sole proprietorships, partnerships, and corporations, including IRS Subchapter S corporations and Florida limited liability entities

Professional Designations

• Florida Bar, admitted 1992
• Former Florida Certified Public Accountant, admitted 1992, inactive 1992
• Certified Management Accountant, admitted 1988

Education

• Stetson University, College of Law, Gulfport, Florida | Juris Doctorate, 1992
• University of South Florida, Tampa, Florida | Bachelor of Science (Major: Finance), 1989
• University of South Florida, Tampa, Florida | Bachelor of Science (Major: Accounting), 1988

Past Employment

• Attorney’s Title Insurance Fund, Orlando, Florida, 2007
• Bogin, Munns and Munns, Orlando, Florida, 2005 - 2006
• Law Offices of Michael Guju, Esq. / Sun Gulf Title Insurance, Palm Harbor, Florida, 2004 - 2005
• Offices of Charles J. Smith, Esq., CPA - 1996 - 2004
• Spectacor Management at The Ice Palace, Tampa, Florida, 1995 - 1996
• Creative Contractors, Inc., Clearwater, Florida, 1993 - 1995
• Coopers & Lybrand, LLP. n/k/a PriceWaterhouseCoopers, LLP., Tampa, Florida, 1992 - 1993