Jason P. Martell

Overview

Jason Martell is an associate in Gunster’s West Palm Beach office and a member of the firm’s Tax, Corporate, and Private Wealth Services practice groups. Jason works with clients on a broad range of personal and business tax planning matters, helping individuals and businesses design tax-efficient structures that support their personal, professional, and financial goals.

Jason advises on federal income tax, corporate and partnership tax, federal wealth transfer tax (including estate, gift, and generation-skipping transfer tax), and Florida state tax matters. He regularly collaborates with colleagues across the firm on matters that call for coordinated tax, corporate, and estate planning advice.

Jason supports family businesses, entrepreneurs, family offices, and high-net-worth individuals on issues arising at every stage of a business’s life cycle, from entity formation, structuring, and the drafting of governing agreements to the tax aspects of complex transactions. For owners preparing for succession or a liquidity event, he helps design and implement thoughtful planning to support the transition of the business to the next generation in a tax-efficient manner. In each engagement, he guides clients in understanding both the tax consequences of their decisions and the practical non-tax considerations that shape the best path forward.

Complementing his transactional work, Jason assists clients with charitable planning and advises tax-exempt organizations throughout their life cycle, from formation through ongoing operations.

Jason also assists in representing clients in federal and Florida tax disputes, including federal income tax audits and Florida sales and use tax audits, from the examination stage through proceedings before the IRS Independent Office of Appeals and the Florida Division of Administrative Hearings.

Jason received his J.D. from the University of Georgia School of Law, where he graduated as the valedictorian of his class, and his LL.M. in Taxation from the University of Florida Levin College of Law. Prior to law school, Jason received his bachelor’s and master’s degrees in Accounting from the University of Florida Fisher School of Accounting and interned with a “Big Four” accounting firm in Atlanta as a financial services auditor.

Since 2026, Jason has served on the boards of two professional organizations, the Palm Beach Tax Institute and the East Coast Estate Planning Council.