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William N. Horowitz joined Cummings & Lockwood in 2001 as a principal in the firm's Private Clients Group. Resident in the Bonita Springs office, Bill focuses his practice in the areas of trusts and estates and represents individuals, beneficiaries, fiduciaries and charitable organizations.He commenced his legal career in 1976 as an associate at the law firm of Henderson, Franklin, Starnes & Holt in Fort Myers, Florida, where he became a partner in 1980 and continued his practice with this firm until August 2001. While at Henderson Franklin, he focused on tax planning for individuals, business entities and trusts and estates. Since 1995, Bill has focused his practice exclusively on trusts and estates and related tax matters. Bill received his B.S. at the University of Florida in 1972. He received his J.D. at the University of Miami in 1975 and a LL.M. in taxation in 1976. In addition to his Bar admissions and memberships, Bill is a licensed certified public accountant and a board certified tax lawyer. He is a Fellow of the American College of Trust and Estate Counsel and has been recognized by his peers in the Best Lawyers in America in the area of trusts and estates. Bill has served on the Executive Counsel of the Tax Section of the Florida Bar and is a continuing legal education speaker and contributing author. Throughout his career, he has been involved in community activities. Most recently, Bill organized and was a founding director of Florida Gulf Coast University Foundation and now enjoys chairman emeritus status. Bill and his wife, Andi, reside in Ft. Myers, Florida. | 