THE FLORIDA BAR RE ADVISORY OPINION

Attorney(s) appearing for the Case

Joseph R. Boyd, Chairman, Standing Committee on UPL of Boyd & Branch, Lori S. Holcomb, Asst. UPL Counsel, The Florida Bar, Tallahassee, Janet E. Messervey, Vice-Chair, Standing Committee on UPL, Orlando, Rohan Kelley, Fort Lauderdale, and Joseph W. Fleece of Belcher & Fleece, St. Petersburg, for The Real Property, Probate & Trust Law Section of The Florida Bar, for petitioner.

Arthur J. England, Jr. of Greenberg, Traurig, Hoffman, Lipoff, Rosen & Quentel, P.A., Miami, for The American Institute of Certified Public Accountants, Florida Institute of Certified Public Accountants, Arthur Andersen & Co., Coopers & Lybrand, Deloitte & Touche, Ernst & Young, KPMG Peat Marwick and Price Waterhouse; Kenneth R. Hart of Ausley, McMullen, McGehee, Carothers & Proctor, Tallahassee, for The Florida Institute of Certified Public Accountants; J. Thomas Cardwell, Jr. and Virginia B. Townes of Akerman, Senterfitt & Eidson, Orlando, for The Florida Bankers Ass'n; J. Robert McClure, Jr. of Carlton, Fields, Ward, Emmanuel, Smith & Cutler, Tallahassee, for The Florida Ass'n of Life Underwriters; David R. McCallister, Wesley Chapel, for Family Living Trusts, Inc.; Will H. Halker, Jr. of Halker, Kelley & Sebben, Sacramento, CA, for Living Trusts America, Nat. Family Trusts and Mid-America Living Trust Associates, Inc.; Deborah M. Chalfie, Washington, DC, for HALT; and James Konarske, owner of Jimmy K. & Associates, Zephyrhills, interested parties.