What Does the Demise of DOMA Mean for Floridians?
What Does the Demise of DOMA mean for Floridians? Section 3 of the of the Defense of Marriage Act (commonly known as DOMA) amended the Dictionary Act in Title 1, Section 7 of the United States Code to...
View ArticleAnalysis of the Obama Administration’s Fiscal Year 2015 Revenue Proposals of...
The General Explanations of the Administration’s Fiscal Year 2015 Revenue Proposals released last month (the “Proposals”) contains several provisions that would affect estate planning clients. Most of...
View ArticleFlorida Supreme Court Case Illustrates the Dangers of Online Legal Forms
On March 27, 2014, the Florida Supreme Court issued an opinion in the case of Aldrich v. Basile. This case concerned the Last Will and Testament of Ann Aldrich, which she drafted using an “E-Z Legal...
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How to Modify a Credit Shelter Trust without Destroying Tax Benefits
How to Modify a Credit Shelter Trust without Destroying Tax Benefits A credit shelter trust, often referred to as the “Family Trust,” helps married couples avoid estate taxes when passing assets to...
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Consequences of Modification of a QTIP Trust Settlement
Consequences of Modification of a QTIP Trust Settlement: One Scenario in ‘The Tale of Moné Baggs Smith’ A “QTIP” trust is a “Qualified Terminable Interest Property” trust. It is often used by spouses...
View ArticleBrian Malec on Florida’s Family Trust Company Legislation in ActionLine
Brian Malec on Florida’s Family Trust Company Legislation Brian M. Malec, attorney in our Orlando office, recently co-authored Florida Enacts Family Trust Company Legislation with Scott A. Bowman....
View ArticleDean Mead Welcomes Michelle Naberhaus: Probate, Trust and Guardianship Litigator
VIERA, Fla. – (May 11, 2015) – Dean Mead, a business law firm with five offices across Florida, announced that Michelle L. Naberhaus has joined its Brevard County office as Of Counsel in the Estate and...
View ArticleImprovements Made to Florida’s Estate Tax Apportionment Statute in ActionLine
David J. Akins recently co-authored the article titled; Improvements Made to Florida’s Estate Tax Apportionment Statute which was published originally in the Florida Bar RPPTL Section’s ActionLine,...
View ArticleLong-Awaited Proposed Regulations for Section 2704 Issued!
Section 2704 of the Internal Revenue Code provides for special rules relating to the valuation of transfers of business interests to certain family members for estate, gift, and generation-skipping...
View ArticleIRS Attack on Valuation Discounts Creates Urgency for Transfer Tax Planning...
On August 2, 2016, the IRS issued proposed regulations under Code section 2704 that, if finalized in their current form, will effectively eliminate any meaningful valuation discounts for transfers of...
View ArticleSection 2704 Proposed Regulations Withdrawn!
Last August, Dean Mead reported on the issuance of proposed regulations under Code section 2704 that would have significantly curtailed valuation discounts applicable to transfers of interests in...
View Article2018 Inflation Adjusted Transfer Tax Exclusions and Exemptions
On October 19, 2017, the IRS published in Rev. Proc. 2017-58 inflation adjusted exemptions and exclusions from the Federal gift, estate and generation-skipping transfer taxes, which are summarized in...
View ArticleHouse Tax Cuts and Jobs Act Contains Significant Tax Changes Impacting Estate...
On November 2, 2017, the House introduced the highly anticipated Tax Cuts and Jobs Act (“TCJA”). If enacted in its current form, the TCJA would be the largest tax overhaul since 1986. This Article...
View ArticleSenate Releases Chairman’s Mark to Tax Cuts and Jobs Act
On November 9, 2017, the Joint Committee on Taxation released the Description of the Chairman’s Mark of the Tax Cuts and Jobs Act (the “Chairman’s Mark”) that is scheduled for markup by the Senate...
View ArticleTax Cuts and Jobs Acts Moves Forward in House and Senate
On November 16, 2017, the House of Representative passed the Tax Cuts and Jobs Act on a party-line vote (227-205), with several GOP representatives from California, New Jersey, and New York voting...
View ArticleEstate Planning Implications Under The Tax Cuts and Jobs Act
In their first major legislative victory since President Trump took office, the GOP passed through the House and Senate earlier this week what is touted to be the most extensive reform of the U.S. tax...
View ArticleLong-Awaited Proposed Regulations for Section 2704 Issued!
Section 2704 of the Internal Revenue Code provides for special rules relating to the valuation of transfers of business interests to certain family members for estate, gift, and generation-skipping...
View ArticleIRS Attack on Valuation Discounts Creates Urgency for Transfer Tax Planning...
On August 2, 2016, the IRS issued proposed regulations under Code section 2704 that, if finalized in their current form, will effectively eliminate any meaningful valuation discounts for transfers of...
View ArticleSection 2704 Proposed Regulations Withdrawn!
Last August, Dean Mead reported on the issuance of proposed regulations under Code section 2704 that would have significantly curtailed valuation discounts applicable to transfers of interests in...
View Article2018 Inflation Adjusted Transfer Tax Exclusions and Exemptions
On October 19, 2017, the IRS published in Rev. Proc. 2017-58 inflation adjusted exemptions and exclusions from the Federal gift, estate and generation-skipping transfer taxes, which are summarized in...
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