Mr. Sawyer represents a broad range of clients, including institutional health care providers, real estate development companies, sales and marketing companies, health insurance providers and managed care companies in merger and acquisition, financing, regulatory, general corporate and tax matters. He has been recognized in the field of tax law by Chambers, The Best Lawyers in America and Super Lawyers.

Mr. Sawyer represented the shareholders of the Babcock Florida Company in their sale of the 91,000 acre Babcock Ranch in Southwest Florida. In this transaction, an investment group led by the Morgan Stanley Real Estate Fund acquired 17,000 acres and the State of Florida acquired the remaining 74,000 acres in the largest land conservation acquisition in the State's history. He also represented Florida Health Plan Holdings and its acquisition of Foundation Health Plan from HealthNet, Inc., and has represented Central Florida Investments in several mortgage note securitization transactions aggregating approximately $1 billion. Mr. Sawyer has substantial experience with both the tax and non-tax aspects of joint ventures, limited partnerships, limited liability partnerships, limited liability companies, corporations, trusts and estates.

Mr. Sawyer is also a certified public accountant and, prior to entering private practice, he was an assistant professor of law at the University of Florida College of Law.

Bars and Courts
Florida State Bar, Board Certified in Taxation
US Tax Court

Education
LLM, Taxation, University of Florida College of Law, Graduate Tax Program, 1984
JD, University of Florida College of Law, with Honors, 1983
BA, Western Illinois University, with High Honors, 1980

Professional Associations and Memberships
The Florida Bar, Tax Section (Chair 2007 – 2008)
American Bar Association, Section of Taxation

Languages
English

Citizenship
United States