Levin College of Law

Lee-Ford Tritt

Professor of Law
Director, Center for Estate Planning
Director, Estate Planning Practice Certificate Program
Associate Director, Center on Children and Families

Mailing Address:
Box #117625 Gainesville, FL 32611

Phone:
(352) 273-0952

About

Lee-ford Tritt, NYU School of Law, J.D., LL.M. (taxation) is a law professor and member of the graduate tax faculty at the University of Florida College of Law.  In addition, Lee-ford is Director of the Center for Estate Planning and Director of the Estate Planning Practice Certificate Program.  Lee-ford’s strong commitment to students and the practice of law has helped earn him Professor of the Year for the academic years 2008/2009; 2009/2010; 2010/2011; 2011/2012 and 2012/2013.  In addition, he received the University of Florida’s Presidential Award for Excellence in Education in 2011 and the University of Florida’s Impact Award in 2012.

Lee-ford is a Fellow of the American College of Trust and Estate Counsel and the Vice President of the American Association of Law Schools’ Trusts & Estates Division.  In addition, Lee-ford serves as Vice Chair of the American Bar Association (“ABA”) Real Property Trusts & Estates Law Section’s Outreach Committee as well as a Chair of a committee for the Non-Tax Estate Planning Considerations Group.  He also is an adviser for the Committee on an Act on the Recovery of Stolen Cultural and Artistic Property for the National Conference of Commissioners on Uniform State Laws.

Lee-ford has published several books and many academic articles.  He is frequently cited as an authority in many newspapers, magazines, news broadcasts, radio shows, and academic articles.  Lee-ford is a frequent lecturer across the country on various estate planning and tax issues, including presentations for the ABA’s national meetings, the ABA’s RPTE Law Section’s annual meetings, the ABA’s Tax Section’s annual meetings, the Florida Bar’s RPPTL Section’s annual meetings, the Heckerling Institute on Estate Planning, and the Notre Dame Tax and Estate Planning Institute.

Before joining UF College of Law in 2005, Lee-ford spent eight years in the New York City trusts and estates departments of Davis, Polk & Wardwell and Milbank, Tweed.

Education

LL.M., in Taxation, New York University School of Law;
J.D., New York University School of Law; and
B.A., University of the South

Teaching and Scholarship

Trusts & Estates; Fiduciary Administration; Federal Estate and Gift Taxation; Estate Planning; Property Succession; Probate

Professional Activities

  • University of Florida: Joined College of Law in 2005 as Assistant Professor, Named as Director of the Center for Estate Planning, Director of the Estates & Trusts Practice Certificate Program, and the Associate Director for the Center on Children and Families in 2005; Promoted to Associate Professor in 2008; Promoted to Professor in 2011.
  • Private Practice: Davis Polk & Wardwell (New York, NY)(2000-2005); Milbank Tweed Hadley & McCloy LLP (New York, NY)(1997-2000).
  • Admitted to Practice: Florida Bar, New York Bar, California Bar and New Jersey Bar.
  • Professional Affiliations: American College of Trust and Estate Counsel; American Bar Association Section on Real Property Trust and Estate Law; Florida Bar Section on Real Property, Probate and Trust Law; AALS Trusts & Estates Section; The Copyright Society of the USA.

Honors

  • American College of Trust and Estate Counsel
  • College of Law Professor of the Year: 2008-2009; 2009-2010; 2010-2011; 2011-2012; 2012-2013
  • University of Florida’s Presidential Award for Excellence in Education: 2010
  • University of Florida’s Impact Award: 2012
  • BALSA Outstanding Mentor of the Year: 2008; 2011

Courses

Trusts and Estates - LAW 6930
  • Registration priority given to second-year students. Topics covered include intestate succession, gifts, execution of wills, creation of trusts, charitable trusts, ademption and lapse, powers and appointment.
Fiduciary Administration I - 6432
  • Problems and the administration of decedents’ estates and of noncommercial trusts, probate procedure, powers of the fiduciary, compensation of fiduciaries and their attorneys.
Estate Planning - LAW 6431
  • Using problems as the primary means of instruction, will explore theories and skills involved in estate planning process. Specific topics include: estate planning engagement; information gathering; estate analysis; identification of client objectives; development of remedial and conventional estate plans; and selection of fiduciaries. Students will complete an exercise in document preparation in a transaction context.
Taxation Of Gratuitous Transfers - LAW 6620
  • In addition to the income tax, taxes are imposed upon the transfer of money or other property by gift, at death, and by certain “generation skipping transfers.” This course explores each of these categories of taxes on gratuitous transfers of wealth, the interrelationships with each other, and their role in estate planning.
Income Taxation Of Estates and Trusts - LAW 6621
  • The general practitioner frequently encounters problems relating to family income tax matters and the use of custodial devices such as trusts, inter vivos or testamentary. This course addresses the income tax consequences of estates, trusts and beneficiaries with a view to minimizing drafting blunders.

Publications

Law Review Articles:

  • “Moving Forward, Looking Back: Resolving Retroactivity in Obergefell” (forthcoming, 2016)
  • “Stranger-to-the-Marriage Rule: Trust Construction in a Post-Windsor World” (forthcoming).
  • “A Stewardship Theory of Trust Law” (forthcoming).
  • “Dispatches from the Trenches of America’s Great Gun Trust Wars,” 108 Nw. U. L. Rev. 143 (2014) (Originally published at 154 (2013)) [SSRN]
  • “Promoting Trust in Trusts & Estates,” 5 Int’l J. Arts & Sci. 751 (2012)
  • “The Limitations of An Economic Agency Cost Theory of Trust Law,” 32 Cardozo L. Rev. 2579 (2011). Named one of the top ten Estate & Gift Tax Articles of 2011, 134 Tax Notes 1453 (Mar. 2012) [SSRN]
  • “Technical Correction or Tectonic Shift: Competing Default Rule Theories Under the New Uniform Probate Code,” 61 Ala. L. Rev. 273 (2010) [SSRN]
  • “Sperms and Estates: An Unadulterated Functionally Based Approach to Parent-Child Property Succession,” 62 SMU L. Rev. 101, 187 (2009) [SSRN]
  • “Liberating Estates Law from the Constraints of Copyright,” 38 Rutgers L.J. 109 (2006) [SSRN]

Other Articles

  • “The History, Impact, and Future of the Benefit-of-the-Beneficiary Rule,” (pts. 1 & 2), EST. TAX & PERS. FIN. PLAN UPDATE (Dec. 2014/Jan. 2015).
  • “Windsor’s Wake: Non-Traditional Estate Planning Issues for Non-Traditional Families,” 48 U. Miami Heckerling Institute on Estate Planning 11 (2014)
  • “Statutory Copyright Terminations and Artist-Endowed Foundations,” National Study of Artist-Endowed Foundations (Aspen Institute 2013)
  • “A Question of Value, The Evolution of Formula Clauses Through the Decades,” 47 Real Property, Trust & Estate Law Journal 467 (June 2013)
  • “What Do Trustees Owe the Remainder Beneficiaries of Revocable Trusts,” Real Property, Trust & Estate Law E-Report (June 2013)
  • “Promoting Trust in Trusts & Estates,” 5 International Journal of Arts & Sciences 751 (2012)
  • “Six Important Cases of the Past Year,” Real Property, Trust * Estate Law E-Report (June 2012)
  • “Parent-Child Property Succession,” Trusts & Estates Magazine, Aug. 2009, at 18

Books and Book Chapters:

  • Estate Planning for Authors and Artists, 815-3RD BNA Tax Management Portfolios (forthcoming 2016)
  • Mortal Remains, BNA Tax Management Portfolios (forthcoming 2016)
  • “Legislative Approaches to Trust Arbitration in the United States,” in Arbitration of Internal Trust Disputes: Issues in National and International Law (S.I. Strong & Anthony Molloy eds.) (Oxford University Press, forthcoming 2015)
  • The Law of Succession: Wills, Trusts, and Estates, contributing chapter author on transfer taxes (Foundation Press 2013)
  • Florida Probate Code and Related Provisions with Commentary, Tritt, Wright and Weisberg (Aspen Publishers 2010)