Elizabeth Coppolecchia, Fabio Giallanza, and Chanae L. Wood have been named to the 2025 Lawdragon 500 X – The Next Generation guide.

Elizabeth was recognized for her work in construction, transactions, and litigation; Fabio for his focus on corporate and real estate matters; and Chanae for her work in real estate, zoning, land use, and government law.

This annual guide recognizes rising legal talent who, as Lawdragon describes, “provide a forecast of the fascinating future of global law practice.”

Honorees are selected through a combination of independent research and submissions, focusing on lawyers who have made a significant impact and consistently demonstrated excellence,  typically within 15 years of graduating from law school.

View the full guide here.

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SB 180, now enrolled as Chapter 2025-190 of the Laws of Florida, prohibits local governments from imposing moratoria on redevelopment or enacting land use regulations that are “more restrictive or burdensome” for up to one year after a future hurricane makes landfall, if the community is within 100 miles of the storm track. 

Notably, it also retroactively applies a similar limitation to regulations adopted since August 1, 2024, effectively placing a freeze on local zoning authority across the entire state.  While this provision of the bill purports to affect only certain communities affected by three recent storms, it actually applies to every community in Florida due to the breadth of recent federal disaster declarations.

Jamie noted that the law could prevent local governments from adopting common-sense measures to improve resilience in areas prone to flooding. “We can learn from a hurricane, say, that certain areas flood terribly. So, if a city wants to pass an ordinance that says that if you redevelop, you’ve got to make houses a little higher. Well, now, we can’t do that.”

WSHC+B is actively advising municipal clients statewide to review land-use and development regulations adopted since August 1, 2024, to assess potential legal risks under SB 180, and to consider the effect of the bill on their enactments that could be construed as more restrictive or burdensome than current laws.

If your municipality has questions or needs guidance on navigating the implications of Florida Senate Bill 180 and related hurricane recovery laws, please contact Jamie A. Cole (jcole@wsh-law.com) or Susan Trevarthen (strevarthen@wsh-law.com).

Click here to read the full article by The Gainesville Sun.

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SB 180, now enrolled as Chapter 2025-190 of the Laws of Florida, prohibits local governments from imposing moratoria on redevelopment or enacting land use regulations that are “more restrictive or burdensome” for up to one year after a future hurricane makes landfall, if the community is within 100 miles of the storm track.

Notably, it also retroactively applies a similar limitation to regulations adopted since August 1, 2024, effectively placing a freeze on local zoning authority across the entire state.  While this provision of the bill purports to only affect certain communities affected by three recent storms, it actually applies to every community in Florida due to the breadth of recent federal disaster declarations.

Jamie A. Cole, who has substantial experience regarding home rule matters, described the legislation as an unprecedented overreach into municipal autonomy.

“It’s not just development regulations related to hurricane recovery. It’s anything. So it just kind of opens the complete door to development,” Cole told Law360. “It’s an unbelievable intrusion into home rule authority for cities, because cities basically can no longer pass things that they think are in the best interest of their community.”

Susan Trevarthen, who leads the firm’s local government land use practice, emphasized that the law’s provision for future storms undermines the very foundation of municipal home rule power. “So what that creates is a perpetual situation where it’s chaotic and unpredictable when local governments will ever have their land-use powers again,” she said. 

The article also highlights concerns from local governments that broad, undefined terms like “more restrictive” or “burdensome” could invite lawsuits from developers, potentially discouraging necessary regulation even when public safety is at stake. Trevarthen noted that effectively, “you don’t have power if you can only use it to say yes.”

WSHC+B is actively advising municipal clients statewide to carefully review land-use and development regulations adopted since August 1, 2024, to assess potential legal risks under SB 180, and to consider the impact of the bill in their future enactments. The firm is collaborating with several cities considering constitutional challenges and is analyzing viable legal strategies to protect local authority.

Cole noted that Florida “cities are in a tough spot right now. And they’re going to have to decide whether to just abide by it or try to challenge it.”

If your municipality has questions or needs guidance on navigating the implications of Florida Senate Bill 180 and related hurricane recovery laws, please contact Jamie A. Cole (jcole@wsh-law.com) or Susan Trevarthen (strevarthen@wsh-law.com).

Click here to read the full article by Law360. 

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Firm Managing Director Mitchell J. Burnstein, Miami Office Managing Director Mitchell A. Bierman, Fort Lauderdale Office Managing Director Jamie A. Cole, and Boca Raton Office Managing Director Brett J. Schneider were recognized for their leadership in shaping strategy, mentoring attorneys, and guiding WSHC+B’s continued impact.

This annual series spotlights the region’s most influential legal and financial professionals driving innovation and business growth across South Florida.

To view the full list of 2025 honorees for Power Leaders in Law & Accounting, please click here for part one and click here for part two of the list.

The post All Four WSHC+B Managing Partners Named As SFBJ’s 2025 Power Leaders in Law & Accounting appeared first on Weiss Serota Helfman Cole + Bierman.

The 2025 Lawdragon 500 Leading Global Bankruptcy & Restructuring Lawyers guide recognizes professionals who have demonstrated skill in guiding clients through high-stakes financial challenges. Their selection process involves rigorous research, including submissions from peers and analysis by Lawdragon’s editorial team. Those included are traditional bankruptcy lawyers, specialists in leveraged finance and restructuring, and litigators well-versed in financial litigation and distress. 

View the full guide here.

The post Firm Partner Jessika A. Graham Recognized in 2025 Lawdragon 500 Leading Global Bankruptcy & Restructuring Lawyers appeared first on Weiss Serota Helfman Cole + Bierman.

A past recipient of PhilanthropyMiami’s Hank Raattama Community Champion Award, Marlon has a long-standing record of civic leadership and public service, leveraging his legal knowledge to empower nonprofit and community-based organizations.

PhilanthropyMiami’s mission is to equip nonprofit leaders with the tools, training, and connections they need to thrive, fostering an inclusive community of nonprofit professionals, volunteers, and organizations across Miami-Dade. Marlon’s insight and leadership will be instrumental as the organization continues to expand its impact across the region.

The post WSHC+B Partner Marlon Hill Joins the Board of Directors of PhilanthropyMiami appeared first on Weiss Serota Helfman Cole + Bierman.

I. United States–Chile Income Tax Treaty Enters Into Force

On December 19, 2023, the U.S. Treasury Department announced the entry into force of the United States–Chile Income Tax Treaty (the “Treaty”), a significant development for individuals and entities with cross-border investments and business between the U.S. and Chile.

Effective Dates:

• For withholding taxes, the Treaty applies to amounts paid or credited on or after February 1, 2024.
• For all other taxes, the Treaty applies for taxable periods beginning on or after January 1, 2024.

Dividends:

• General withholding tax limited to 15%.
• 5% rate applies if the beneficial owner is a company holding at least 10% of the voting stock of the paying company.
• Exemption for pension funds on dividends received.

Interest:

• Withholding rate limited to 15% for the first five years, and 10% thereafter.
• A reduced 4% rate applies for certain qualified entities such as banks and insurance companies.

Royalties:

• 2% withholding for royalties involving industrial, commercial, or scientific equipment.
• 10% withholding for royalties involving copyrights, patents, trademarks, and other intangible assets.

Important Limitations: Unlike some recent U.S. tax treaties, this Treaty does not include a full exemption from withholding tax on certain parent–subsidiary dividends, interest, or royalties.

II. Gift Tax Reporting Obligations for Nonresident Aliens (NRAs)

If you are a nonresident alien (NRA) and have made certain gifts in 2024, you may be required to file Form 709-NA, even if no tax is due.

Filing is required if you made gifts of U.S.-situated real estate or tangible personal property exceeding:

• $18,000 per recipient in 2024, or
• $185,000 to a spouse who is not a U.S. citizen.

Tip: The obligation to file arises based on the total value of gifts made to each recipient during the year — not just individual gifts exceeding the exclusion amount.

III. Florida Repeals State Sales Tax on Commercial Rent (Effective October 1, 2025)

A long-awaited change is coming to Florida’s tax law:

• Effective October 1, 2025, businesses leasing commercial real estate in Florida will no longer be required to pay sales tax on rent.
• This change was enacted by the Florida Legislature via House Bill 7031 and is awaiting the Governor’s signature.

Applies to:

• Office space
• Retail space
• Industrial properties

Still taxable:

• Self-storage units
• Boat slips
• Commercial parking
• Short-term rentals (e.g., Airbnb-type accommodations)

Reminder: Sales tax continues to apply to all rent for occupancy through September 30, 2025, even if payment is made later.

If any of these developments may affect your personal, investment, or business interests, we recommend a prompt review to assess your compliance obligations or potential planning opportunities.

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Florida Trend’s editorial review team vetted and selected individual managing partners who qualified for inclusion by meeting and exceeding specific criteria and methodology parameters that were adopted for its nomination process. The state’s most influential managing partners were selected after a year-long research initiative by the editors of Florida Trend.

Representing our offices throughout South Florida, each WSHC+B managing partner plays a key role in advancing the firm’s development throughout the region. Their commitment and leadership has made them recognized in the profession, mentors within their teams, and advocates for their communities.

Click here to view Florida Trend’s Legal Elite – Notable Managing Partners list.

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Super Lawyers recognizes distinguished attorneys who have undergone a rigorous screening process and are ultimately selected for inclusion in their annual list of exceptional legal professionals. Published by Thomson Reuters, Super Lawyers is a rating service of attorneys from more than 70 practice areas and determines its rankings through independent research, peer nominations, and peer evaluations. Only the top 5 percent of outstanding lawyers in Florida are rated by Super Lawyers, while no more than 2.5 percent of lawyers under 40 years old or who have practiced for fewer than 10 years are selected as Rising Stars.

The firm’s recognized attorneys are listed below.

Miami

Recognized as Super Lawyers

• Mitchell Bierman
• Alan K. Fertel
• Edward G. Guedes
• Joseph H. Serota

Fort Lauderdale

Recognized as Super Lawyers

• Mitchell J. Burnstein
• Jamie A. Cole
• Michael J. Kurzman
• Susan Trevarthen
• Peter D. Waldman

Recognized as Rising Stars

• Chanae Wood

Boca Raton

Recognized as Super Lawyers

• Howard D. DuBosar
• Alen H. Hsu
• Brett J. Schneider

Recognized as Rising Stars

● Jeremey Rosner

The post WSHC+B Attorneys Recognized as 2025 Super Lawyers and Rising Stars appeared first on Weiss Serota Helfman Cole + Bierman.

The article discusses a decision by a three-judge panel of the Third District Court of Appeal in Miami-Dade County, which upheld Circuit Judge Reemberto Diaz’s ruling that North Miami Council members acted within Florida law when they voted to move the election date.

Ed represented the city of North Miami in the case. He told the Miami Herald that because the appeals court simply upheld the trial court’s ruling without elaborating in a written opinion of their own, “technically that kind of decision is not binding precedent.” 

Nevertheless, Ed said Florida law allows municipalities to change the election date via ordinance and without voter input. 

“It is very, very clear that the Florida Legislature authorized this kind of election date-changing by cities, and to do so by ordinance notwithstanding a charter,” Ed said.

He emphasized that making the change is “a one-time shot.” “This isn’t just a mechanism for cities to abuse the process and sitting elected officials to continuously extend their terms in office, because it’s a one-shot alignment,” Ed said. “Once you align, that’s it. You’re done.”

Ed is Board Certified in Appellate Practice by the Florida Bar and is chair of the firm’s Appellate Practice Group. He has litigated dozens of appeals before the Florida Supreme Court, Florida’s district courts of appeal, and the U.S. Courts of Appeals in a wide variety of matters, including medical malpractice, premises liability, probate, First Amendment and constitutional litigation, family law, state and federal administrative rule-making and regulation, home rule authority and preemption, election law, civil rights, land use and zoning, intellectual property, and labor and employment issues.

Click here to view the article.

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