Practice Focus

Richard Razook has practiced law for more than 40 years representing individuals, private equity partnerships and corporations engaged in international business and investments within and outside the United States. Richard has done substantial legal work in the areas of income tax aspects of investment, real estate property transactions, and domestic and international estate planning and structuring. Tax work has included advising on the creation and qualification of tax-exempt charitable organizations in domestic and international cases.

Richard was a certified public accountant practicing in the early part of his career with the international accounting firm of Peat Marwick, Mitchell & Co. (the predecessor firm to KPMG Peat Marwick). He is the author of several articles published in professional journals relating to international taxation of investments and business abroad, and has appeared as a speaker for the Florida Bar and the American Bar Association on these topics.

Richard taught as an adjunct professor for many years at the University of Miami School of Law and the Kennan-Flagler School of Business, University of North Carolina at Chapel Hill.

Richard is also conversant in Spanish. He is able to communicate with clients in Spanish regarding commercial matters and coordinate his professional advice with Spanish-speaking foreign legal counsel.

Professional & Civic Involvement

• The Florida Bar
  • Real Property, Probate & Trust Law Section, Charitable Planning and Exempt Organization Committee
• The New York Bar
• The District of Columbia Bar
• American Bar Association
• Society of Trust and Estate Practitioners (STEP)
• University of Miami School of Law
  • Past Adjunct Professor
• University of North Carolina Kenan-Flagler Business School
  • Past Adjunct Professor

IRS Private Letter Rulings Obtained

• PLR 201702004 (decendant's estate qualified for deduction under Section 2055 for property included in gross estate that passed to foreign nonprofit organization) 

• PLR 202119002 (grants paid by U.S. private foundation to foreign nonprofit organizations will be qualifying distributions under Section 4942, will not be taxable expenditures under Section 4945 and will not create any acts of self-dealing under Section 4941) 

Publications

Articles published in the Florida Bar Journal relating to various U.S. and international tax topics. Recent articles include:

• Co-Author with Alyssa Razook Wan, "Navigating I.R.C. §2036 Tax Planning With Florida Law," The Florida Bar Journal, March/April 2022 Edition

• Co-Author with Alyssa Razook Wan, "Charitable Giving in a Global Environment," The Florida Bar Journal, May/June 2020 Edition

• Co-Author with Alyssa Razook Wan, "FATCA Alert," Fowler White Burnett, P.A. Legal Alert, October 17, 2014. Republished by FATCA News, October 21, 2014

Speaking Engagements Private Letter Rulings

Presentations before the American Bar Association, Florida Bar Association, and privately-organized seminars. Recent presentations include:

• Moderator, "Rule of Law: Governance & Security Panel," Democracy in the Americas Symposium 2014, November 6, 2014

• Speaker, "They're Coming to America!: Foreign Investment in South Florida Real Estate," The Colliers International Real Estate Capital Summit, May 8, 2014