Learn what a memorandum of understanding is and when one should be used.
A memorandum of understanding (MOU) is an agreement between two (bilateral) or more (multi-lateral) parties. It expresses a convergence of will between the parties, indicating an intended common line of action. It is often used either in cases where parties do not imply a legal commitment or in situations where the parties cannot create a legally enforceable agreement. It is a more formal alternative to a gentlemen's agreement. Interagency or intergovernment MOUs are probably more prevalent than non-governmental MOUs. However, the concepts are the same. It is a major undertaking for a government to enter into a binding arrangement, thus they use nonbinding MOUs.
Agenda
Faculty
Henry H. Raattama, Jr.
Akerman LLP
- Partner at Akerman LLP
- Focuses on nonprofit organizations, higher education institutions, individuals, and families in complex tax, estate, and business planning matters
- Chambers USA describes him as a leading nonprofit expert and notes his tremendous reputation
- Frequent lecturer and author on tax matters and has been an adjunct professor in the Tax Master’s Program at the University of Miami College of Law
- Member of the American College of Tax Counsel and The Florida Bar, where he is a past chair of its Tax Section and Tax Certification Committee
- Active in the bar and community, he is a recipient of the Gerald T. Hart Outstanding Florida Tax Attorney, the James W. McLamore Miami-Dade County Volunteer of the Year Award, and Outstanding Professional Advisor, Miami-Dade County, Florida
- Active member of the nonprofit community, having counseled many nonprofit organizations over the years and is involved with many charitable programs; he founded, and is currently a co-chair, of PhilanthropyMiami, whose participants include most of the nonprofit community in Miami Dade County
- In addition to Chambers USA, he is a board certified tax lawyer by The Florida Bar Board of Legal Specialization and Education and recognized by Florida Trend as a legal elite tax attorney, The Best Lawyers in America, and other publications
- LL.M. degree, New York University School of Law; J.D. degree, University of Florida Levin College of Law; B.S. degree, University of Florida; B.A. degree, University of Florida
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