Daniel K. Capes is a shareholder of Dunwody White & Landon, P.A..

Mr. Capes received his LL.M. in Taxation and J.D., with honors, from the University of Florida and a Bachelor of Science degree from Toccoa Falls College. He is Board Certified in Wills, Trusts and Estates by The Florida Bar and is recognized for his Trusts and Estates expertise in “The Best Lawyers in America,” Naifeh and Smith (2008). He is a member of the Florida Bar (Member: Real Property, Probate and Trust Law and Taxation Sections). He is also a member of the Collier County Bar Association (Past Chair, Trust and Estates Section) and American Bar Association (Member: Real Property, Probate and Trust Law and Taxation Sections).

Mr. Capes was a member and editor-in-chief of the Florida Journal of International Law and was nominated to Who’s Who in American Colleges and Universities. He co-authored Practice Alert: Private Letter Ruling, Extends Availability of Protective Section 2032 Elections, RIA Estate Planners Alert Newsletter, Vol. 24, No. 11 (Nov. 2, 1999).

Mr. Capes focuses his practice in the areas of estate planning and estate and trust administration, with an emphasis on estate, gift and Generation-Skipping Transfer (GST) tax planning. He has successfully obtained a number of favorable private letter rulings, including “first of their kind” rulings addressing protective alternative valuation elections, retroactive GST tax allocations, tax situs of trusts holding S corporation stock and preservation of long term pay out options for Individual Retirement Accounts.

Mr. Capes regularly speaks to other professionals on estate and trust related topics.

PRACTICE AREAS: Federal Income, Estate and Gift Taxation; Estate Planning; Estate and Trust Administration.