Yoshimi O. Smith

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Yoshimi O. Smith is a co-founding partner of the law firm of Beller Smith, P.L., located in Boca Raton, Florida.  She concentrates her practice in the areas of estate and tax planning, estate and trust administration, and business succession planning.  Ms. Smith is a graduate of Hofstra University Law School and the State University of New York at Stony Brook.  She is admitted to practice law in New York and Florida.

Ms. Smith is a Fellow of The American College of Trust and Estate Counsel.  She is the co-vice  chair of the Probate and Trust Law CLE Committee, co-vice chair of the Estate and Trust Tax Planning Committee, and a member of the Executive Council of the Real Property, Probate and Trust Law Section of the Florida Bar (“RPPTL”).  Ms. Smith also serves on the Ad Hoc Fiduciary Licensing Committee, Professionalism and Ethics Committee, Probate Law and Procedure Committee, Probate and Trust Law Committee, and the Wills, Trusts and Estates Certification Review Course Committee of RPPTL.  She is chair of the Probate Committee for the South Palm Beach County Bar Association.

Ms. Smith is rated an AV lawyer according to Martindale Hubble and has been named Top Up & Comer in South Florida by South Florida Legal Guide, Rising Star by Florida Super Lawyers, Super Lawyer by Florida Super Lawyers, Who’s Who in American Law, Who’s Who of American Women, Strathmore’s Who’s Who, and Up and Comer in Florida Legal Elite.

Ms. Smith is a frequent speaker on tax and estate planning topics and has lectured and written on various trust and estate topics for the NYU Tax Institute, Florida State Bar, New York State Bar Association, Practicing Law Institute, Northwest Federal Tax Conference, Palm Beach County Estate Planning Council, Florida Legal Education Association, South Palm Beach County Bar Association, Collier County Bar Association, New York City Bar Association, Portland Tax Forum, National Business Institute, Matthew Bender, Leimberg Services, Thomson Reuters, local estate planning councils, various charities, community and professional organizations.

Areas of Experience

  • Estate Planning
  • Estate and Trust Administration
  • Business Succession Planning
  • Asset Protection

Awards and Recognition

  • Florida Super Lawyers, 2013-2020, Estate Planning and Probate
  • Leukemia and Lymphoma Society, 2012, Woman of the Year Nominee
  • Florida Trend, 2010, Up and Comer Florida Legal Elite,
  • South Florida Legal Guide, 2009-2013, Top Up & Comer
  • Florida Super Lawyers, 2009-2012, Rising Star, Estate Planning and Probate
  • Avvo, Rating 10
  • Martindale-Hubbell, AV Rated
  • Who’s Who in American Law
  • Who’s Who of American Women

Lectures

  • Scheduled for Practicing Law Institute 51st Annual Estate Planning Institute, Speaker and Author, “Divorcing Your Spouse But Not Your Trust” – Webcast 9/2020
  • 2020 Florida Bar Will, Trusts and Estate Certification Review Seminar, Speaker and Author, “Trust Decanting, Modification and Reformation” – Webcast 7/2020
  • 2020 Florida Bar Elder Law Annual Update, Speaker and Author, “Trust Protectors vs. Modification/Decanting” – Orlando, Florida 1/2020
  • 2019 Annual Florida Bar Convention, Speaker and Author, “Secrets to an Amazing CLE Presentation” – Boca Raton, Florida 6/2019
  • The Florida Bar Continuing Legal Education Committee and the Real Property, Probate and Trust Law Section, Speaker and Author, “Planning in a World with ART (Artificial Reproductive Technology) Children and Other Tricky Family Relationships” – Fort Lauderdale, Florida 3/2019
  • The Florida Bar Probate Practice Series Webcasts, Speaker and Author, “Modifying, Changing or Terminating Florida Irrevocable Trusts” – Boca Raton, Florida 2/2019
  • New York University 77th Institute on Federal Taxation, Speaker and Author, “Trusts and Divorce” – New York, New York 10/2018, San Diego, California 11/2018
  • Northwest Federal Tax Conference, Speaker and Author “The Impact of Tax Reform on Estate Planning” – Portland, Oregon 11/2018
  • National Business Institute, Speaker and Author “Trust Modifications” – Fort Lauderdale, Florida 6/2018
  • Palm Beach County Estate Planning Council, Inc., Speaker and Author “Fixing, Changing or Terminating Your Irrevocable Trust” – Palm Beach Gardens, Florida 2/2018
  • Collier County Bar Association, Speaker and Author “10 Most Common Planning and Administration Mistakes Leading to Unintended Consequences” – Collier, Florida 1/2018
  • Portland Tax Forum, Speaker and Author “Fixing, Changing or Terminating Your Irrevocable Trust” – Portland, Oregon 11/2017
  • The Florida Bar Continuing Legal Education Committee and the Real Property, Probate and Trust Law Section, Speaker and Author “10 Most Common Planning and Administration Mistakes Leading to Unintended Consequences” – Fort Lauderdale, Florida 11/2017
  • The Florida Bar Continuing Legal Education Committee and the Real Property, Probate and Trust Law Section, Speaker and Author “As 2016 Turns to 2017: A Current Exploration of Portability Planning” – Fort Lauderdale, Florida 2/2016
  • New York University 75th Institute on Federal Taxation, Speaker and Author, “Love it or Leave it: Fixing, Changing or Terminating Your Irrevocable Trust” – New York, New York 10/2016, San Diego, California 11/2016
  • South Broward/North Dade Estate Planning Council, Speaker, Author, and Panelist, “Planning to Prevent Litigation” – Fort Lauderdale, Florida 2/2015
  • Arch Financial, Speaker, “10 Most Common Mistakes in Wills and Trusts That Cause Unintended Consequences” – Boca Raton, Florida 7/2014
  • New York City Bar Center for Continuing Legal Education, Speaker, Author, and Panelist, “The Multi-State Trusts & Estates Practice: How Connecticut, Delaware, Florida, New Jersey & Pennsylvania Laws Affect New York Trusts & Estates Practitioners” – New York, New York 6/2014
  • Practicing Law Institute 44th Annual Estate Planning Institute, Speaker and Author, “Marital Deduction Planning and Portability” – New York, New York 6/2013
  • New York University 71st Institute on Federal Taxation, Speaker and Author, “Portability” – New York, New York 10/2012, San Diego, California 11/2012
  • New York City Bar Center for Continuing Legal Education, Speaker and Author, “The Multi-State Trusts & Estates Practice: How Connecticut, Delaware, Florida, New Jersey & Pennsylvania Laws Affect New York Trusts & Estates Practitioners” – New York, New York 9/2012
  • New York City Bar Association, Speaker and Author, “Life and Death In the Sunshine State” – New York, New York 10/2011
  • New York City Bar Center for Continuing Legal Education, Speaker and Author, “The Multi-State Trusts & Estates Practice: How Connecticut, Delaware, Florida, New Jersey & Pennsylvania Laws Affect New York Trusts & Estates Practitioners” – New York, New York 9/2010
  • South Palm Beach County Bar Association, Speaker, “Does Irrevocable Really Mean Irrevocable- How to Change an Irrevocable Trust” – Delray Beach, Florida 2/2009
  • Florida Bar Association, Moderator, “Homestead Topics and Guiding Your Clients Through Private Foundation” – Palm Beach, Florida 6/2009
  • Florida Bar – Attorney/Trust Officer Liaison Conference, Moderator, “Trustee Surcharge Action” – Naples, Florida 6/2008
  • Various charities, community and professional organizations

Published Work

  • ActionLine, Volume 41, No. 1, by Real Property Probate and Trust Law Section of the Florida State Bar, Author, “The Unauthorized Practice of Law When Drafting Estate Planning Documents: Are You Guilty?” – 2019
  • Estate Planning Magazine, by Thomson Reuters, Co-Author, “Divorce Planning With Irrevocable Trusts Under the TCJA” – 2019
  • Matthew Bender & Co., “Trusts and Divorce; Is it a Happy Marriage?” – 2019
  • The Tools & Techniques of Trust Planning, 1st Edition, Contributing Editor, by Stephan R. Leimberg, The National Underwriter Company, a division of ALM Media, LLC, Chapter 5: “2503(b) and 2503(c)” – 2016
  • The Tools & Techniques of Trust Planning, 1st Edition, Contributing Editor, by Stephan R. Leimberg, The National Underwriter Company, a division of ALM Media, LLC, Chapter 6: “Irrevocable Life Insurance Trusts” – 2016
  • The Tools & Techniques of Trust Planning, 1st Edition, Contributing Editor, by Stephan R. Leimberg, The National Underwriter Company, a division of ALM Media, LLC, Chapter 7: “Trusts and Divorce” – 2016
  • The Tools & Techniques of Trust Planning, 1st Edition, Contributing Editor, by Stephan R. Leimberg, The National Underwriter Company, a division of ALM Media, LLC, Chapter 15: “Qualified Personal Residence Trust” – 2016
  • The Tools & Techniques of Trust Planning, 1st Edition, Contributing Editor, by Stephan R. Leimberg, The National Underwriter Company, a division of ALM Media, LLC, Chapter 22: “Trust Amendments” – 2016
  • Matthew Bender & Co., “Trust Modification” – 2016
  • The Advocate by South Palm Beach County Bar Association, Author, “Portability of the Estate Tax Exemption under the Final Regulations. Thank you – IRS!” – 2015
  • Matthew Bender & Co., “Portability” – 2013
  • New York State Bar Association Trusts & Estates Law Section Newsletter, Co-Author, “Florida Homestead: The Submerged Alligator Lying In Wait” – 2010
  • Florida Legal Education Association, The Probate Team, Co-Author, “Intangible Legal Issues with Tangible Personal Property” – 2008

Court Admissions

  • New York
  • Florida
  • United States Eastern District of New York
  • United States Southern District of New York

Professional Memberships and Activities

  • Florida Bar Association
    • Real Property, Probate and Trust Law Section, 2005 – Present
      • Executive Council Member, 2017– Present
      • Probate and Trust Law CLE Committee, Co-Vice Chair, 2017 – 2020
      • Estate and Trust Tax Planning Committee, Co-Vice Chair, 2019 – Present
      • Member of Wills, Trusts and Estates Certification Review Course Committee, 2017 – Present
    • Member of Ad Hoc Fiduciary Licensing Committee,
      • Vice Chair 2018 – Present
      • Member of Professionalism and Ethics Committee 2018 – Present
      • Member of Estate and Trust Tax Planning Committee, 2015 – Present
      • Member of Probate Law and Procedure Committee, 2015 – Present
      • Member of Probate and Trust Law Committee, 2015 – Present
      • Tax Law Section, 2005 – Present
    • New York State Bar Association, Trust and Estates Law Section, 1998 – Present
    • Cuban American Bar Association, 1998 – 2002, 2017 – Present
    • South Palm Beach County Bar Association
      • Tax Law Committee, 2006 – Present
      • Probate and Guardianship Committee, Chair, 2006 – Present
      • Diversity Committee, 2013 – 2015

Civic and Charitable Activities

  • Kids in Distress
    • Gala Committee, 2006 – 2007
  • Kids in New Directions (KIND)
    • Board of Directors, 2007 – 2009
  • Secretary, 2007 – 2009
    • Morikami Museum
  • Board of Trustees, 2009 – 2013
    • Planned Giving Committee, 2008 – 2011
  • Leukemia and Lymphoma Society
    • Woman of the Year Nominee 2012
  • Hospice of Palm Beach County
    • Fundraising Advisor, 2017 – Present
  • V Foundation for Cancer Research
    • Annual Event Committee, 2019 – Present

Personal Information

  • Born in Havana, Cuba
  • Fluent in Spanish
  • Avid Golfer