Sherwin P. Simmons

Sherwin P. Simmons, who died in 2006 at age 75, was a highly distinguished attorney, an active leader in the tax bar, and honored Employee Retirement Income Security Act of 1974 (“ERISA”) practitioner. He was inducted as a Fellow of the American College of Employee Benefits Counsel (the “College”) in 2001.

Sherwin graduated Columbia University in 1952 with his bachelor’s degree, and Columbia University School of Law in 1954 with his law degree.

He began his long career in tax law as an Attorney-Advisor for the U.S. Tax Court, Washington, DC, where he later served as a member of the U.S. Tax Court Nominating Commission. In 1956, he joined the Tampa law firm of Fowler, White, Collins, Gillen, Humkey & Trenam as an associate and later partner. In 1970, he was a founding partner and later President of the Tampa law firm of Trenam, Simmons, Kemker, Scharf, Barkin, Frye & O'Neill. He moved to Miami in 1994, joining the international law firm of Steel Hector & Davis. In March 2005, he joined the Miami office of the national law firm of Buchanan Ingersoll PC.

Among many leadership positions, he was a member of the American Bar Association’s (“ABA’s”) Board of Governors, chair of the ABA’s Section of Taxation 1975-1976 (the youngest member to have been elected at that time) and the Florida Bar’s Section of Tax, and a Council member of the American Law Institute (“ALI”) since 1966 (a member of the ALI’s Standing Committee on Membership for nine years and as its chair for seven). He served on the ALI-ABA Committee on Continuing Professional Education since 1973. He served as a Trustee of the ABA Members Retirement Plan. One of his greatest contributions to the practice of law was in the area of multidisciplinary practice. As Chair of the ABA's Commission on Multidisciplinary Practice, he shaped the debate surrounding one of the most important decisions facing the legal profession.

Often referred to as the “undisputed dean of tax law,” Sherwin received numerous honors, including the ABA Section of Taxation Distinguished Service Award in 2001 and the Outstanding Tax Attorney in the State of Florida Award in 1982.

A highly prolific writer and educator, he published more than 800 books and articles on a variety of tax, business, and estate planning topics. He taught in the law schools of the University of Miami and Stetson University College of Law and lectured frequently at the major national tax institutes in the areas of employee benefits, exempt organizations, and estate planning. College Fellow Roberta Casper Watson recalled his impressive dedication including his preparation for these programs: “He was a co-chair of probably a dozen programs for them each year for many years. And in those days, many of the programs were multi-day or even week-long programs, and he did that year after year after year. I had the honor of being his co-chair for a recurring ALI-ABA video program on ERISA fiduciary issues, and I can testify to the inspiring energy and enthusiasm he brought to the preparation process.”

Sherwin was a teacher and mentor to many. In addition to academics, he imparted to his students the importance of being sincere and honest, and caring for one's clients. Roberta Casper Watson recalled that, “Sherwin was a demanding mentor who insisted on excellence, but he cared very much about those who worked with him. He taught us, by precept and example, to work hard, excel in the law, care about our clients, give back to the profession and the community, and always help with the training of younger lawyers.” The highest compliment Sherwin could pay a person was to say that "he (or she) really cares."

He belonged to numerous professional groups, including the ABA, American Bar Foundation, the American Tax Policy Institute (Founding Trustee and Chair), the American College of Tax Counsel (Chair), the American College of Trust and Estate Counsel, and the American Law Institute (Council and Executive Committee

Sherwin was often recognized for his leadership abilities, including serving on the Advisory Committee on Tax Litigation for the U.S. Department of Justice, the IRS Advisory Committee for both Commissioners Kurtz and Gibbs, and as Chair of the Special Committee on Project 2000 for the ABA.

He was a civic leader in his community, including the Salvation Army.

College Fellow Roberta Casper Watson shared that she felt blessed to have been trained by him and to have worked with him. As the ABA Section of Taxation noted in its 2001 award, it honored his then-45 years of contributions to the tax system and the high professional standards he set by his personal example for succeeding generations of tax lawyers. Sherwin was an example and advocate for bar service. In his Distinguished Service Award acceptance speech before the ABA Tax Section, he encouraged others to do the same: “I have met people, learned things, and gone places I would never have had the opportunity to go, had I not been active in the bar.”

Sherwin dedicated his impressive talents for much of his life to the ABA, ALI, ALI-ABA, and numerous other organizations for the betterment of the profession. An innovator who was open to new ideas and upheld the highest ethical standards, he inspired and set the bar for many others.


Sources include: “2001 Distinguished Service Award Recipient: Sherwin P. Simmons” by Phillip L. Mann. https://www.americanbar.org/content/dam/aba/publishing/aba_tax_times/nl01spr_dsaw.pdf

https://www.americanbar.org/content/dam/aba/publishing/aba_tax_times/01fal/09-cummings.pdf

In Memoriam Sherwin Palmer Simmons, Tax Lawyer, Vol. 59, No. 4

Photo Source: American College of Employee Benefits Counsel 2000-2010, Decade Book