JONATHAN L. HAY, a co-founder of the Firm, focuses his practice on the areas of estate planning, estate and trust administration, and advising owners of privately held businesses. The fact that he holds an advanced law degree (LL.M.) in taxation and is licensed as a certified public accountant in the State of Florida has significantly enhanced his ability to concentrate his practice in these areas. Mr. Hay’s experience has provided him with significant insight into his practice areas. He has been a tax manager for the international accounting firm KPMG Peat Marwick, as well as a member of the tax department at one of Jacksonville’s oldest and largest law firms.

Mr. Hay received his B.S. degree in Business Administration, cum laude, from the College of Charleston in 1979, his J.D. degree from the University of South Carolina in 1983, and his LL.M. degree in taxation from the University of Florida in 1984. Mr. Hay is a member of both the Florida Bar and the South Carolina Bar and is admitted to practice before the United States Tax Court. He is a member of the Real Property, Probate & Trust Law, Tax, and Health Law sections of the Florida Bar and is a member of the Jacksonville Bar Association. Mr. Hay is a past President of the Estate Planning Council of Northeast Florida and is a member of the American Academy of Attorney-CPAs. Mr. Hay has been involved with numerous community and charitable organizations supporting causes ranging from cerebral palsy to the Jacksonville Symphony. He currently serves on the board of the foundation for the local public television station and the professional advisory committee for the Community Foundation
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