C. Randolph Coleman
The Coleman Law Firm, PLLC is a firm of estate planning lawyers, elder law and probate attorneys, who also are experienced with asset protection planning, wills and trusts, and guardianship matters. C. Randolph Coleman, the Jacksonville, Florida law firm’s founder, entered private law practice in Miami, Florida, in 1978 as a member of The Florida Bar. He moved his practice to Jacksonville, Florida in 1991. The Florida law firm’s practice is limited to Florida estate planning law, Florida elder law and Medicaid planning, special needs trust planning, financial and tax planning, business succession planning including choice of business entity, wealth preservation and asset protection planning, Florida guardianship, Florida probate law and trust administration, Florida probate litigation and trust litigation. See our profile on LinkedIn.
Mr. Coleman is a frequent lecturer and nationally recognized speaker in the areas of estate planning, financial planning, and asset protection. He is the co-author of “Animal Trusts and Estate Planning,” The Florida Bar, continuing legal education program, 2008; “The New Florida Trust Code“, published by Lorman Professional Seminars in 2008; “Pets and Pet Trusts,” The Florida Bar, continuing legal education program, 2005; “Asset Protection Techniques in Florida“, published by the National Business Institute in 2004; the author of “Family Limited Partnerships in Florida” (Chapter entitled “Ethical Considerations”, published by the National Business Institute in 2002; “Key Issues in Estate Planning and Probate in Florida” (Chapter entitled “Protecting the Passage of Wealth”), published by the National Business Institute in 1997, and “Advanced Estate Planning Techniques in Florida” (Chapter entitled “The Use of Family Limited Partnership in Estate Planning”) published by the National Business Institute in 1995. He is a member of The Florida Bar (Real Property, Probate and Trust Section, Elder Law Section, Tax Section, Business Law Section, and Animal Law Committee), the American Bar Association, the National Association of Elder Law Attorneys, the Florida Academy of Elder Law Attorneys, the Estate Planning Council of Northeast Florida, and the Planned Giving Council of Northeast Florida.
Mr. Coleman is the former Director of Asset Protection Planning for The Florida Physicians Association (FPA) He also served as Chairman of the Planned Giving Committee for the Arthritis Foundation, Florida Chapter, Northeast Florida Region. A graduate of the University of Florida (Bachelor of Science in Business Administration, major in accounting, 1972) and the University of Florida College of Law, with Honors, 1978, where Mr. Coleman was awarded the American Jurisprudence Awards for academic achievement in Corporations Law and Commercial Paper Law. Mr. Coleman was a practicing CPA in Florida for six years prior to entering law practice.
Mr. Coleman and The Coleman Law Firm, PLLC, are “AV” rated by Martindale-Hubbell, the peer review rating service for lawyers and are listed in the Martindale-Hubbell® Bar Register of Pre-Eminent Lawyers, which lists only those select lawyers and law firms who have earned the A-V® Rating in the Martindale-Hubbell Law Directory and have therefore been designated by their colleagues as pre-eminent in their field. Mr. Coleman also has received a 10.0 out of 10.0 Superb rating from AVVO.
K. Mac Bracewell, JD, LLM (Taxation)
Mac Bracewell is an Associate with The Coleman Law Firm, PLLC. His practice includes estate planning law, probate law, trust administration, and guardianship matters. Mr. Bracewell has diverse experience with both small estate plans and advanced techniques such as drafting and funding irrevocable life insurance trusts, estate, gift and generation-skipping transfer tax planning, and forming family limited partnerships. He also advises clients with respect to planned charitable giving, asset protection, and choice of entity for business creation and succession planning. Mr. Bracewell’s goal is to help clients design and implement practical and innovative estate plans and income tax planning.
Mr. Bracewell has represented individuals, businesses and their accountants as a tax lawyer in resolving federal tax controversy issues at the administrative levels of the Internal Revenue Service and before the United States Tax Court. He has brokered sophisticated offers in compromise with the IRS, successfully negotiated the abatement of penalties, resolved corporate and individual audit adjustments, and discharged taxes in bankruptcy. In addition to handling federal income tax planning, employment, and excise taxes matters, Mr. Bracewell as a tax attorney has represented clients before the Florida Department of Revenue concerning sales and use taxes. He also has considerable experience preparing personal and business federal income tax planning and returns.
Mr. Bracewell studied Business Administration (Finance) at Auburn University and graduated from Cumberland School of Law of Samford University with honors. After law school, Mr. Bracewell completed the Graduate Tax Program at the University of Florida, earning a Master of Laws (LL.M.) in Taxation. Mr. Bracewell is licensed to practice before the state courts of Florida and Alabama. He is also eligible to practice before the United States Court of Appeals for the Eleventh Circuit as well as the United States Tax Court.
D. Kent Sausaman, MBA, JD, LLM (Taxation)
Kent Sausaman is a tax, business and corporate, and estate planning attorney with The Coleman Law Firm, PLLC. His practice focuses on estate planning, estate and trust administration, individual and corporate income tax planning, asset protection planning, and business planning. Mr. Sausaman has experience representing closely held corporations, partnerships, subchapter S corporations, and limited liability companies.
Mr. Sausaman is also experienced in representing partnerships in the acquisition, financing, tax planning and operation of rental real estate. Mr. Sausaman’s tax lawyer activities includes navigating the passive activity loss rules of the Internal Revenue Code. He is the author of “The Passive Loss Rules and Rental Real Estate in a Simple Trust,” published by Thompson Reuters in Real Estate Taxation (WG&L) in 2013.
During law school, Mr. Sausaman was a legal extern at the Internal Revenue Service Office of Chief Counsel where he focused exclusively on estate tax controversies.Mr. Sausaman is a graduate of Flagler College (B.A. in Political Science), Cumberland School of Law at Samford University (J.D.), Brock School of Business at Samford University (M.B.A.), and the University of Florida Levin College of Law (LL.M in Tax).
Mr Sausaman is licensed to practice in Florida and Alabama. He is also licensed as a tax lawyer to practice before the United States Tax Court. Mr. Sausaman is a member of The Florida Bar (Tax Section, Young Lawyers Division), The Alabama State Bar, and the American Bar Association (Tax Section).