File Portability Election Late? Is There Relief?

The concept of portability has been discussed in a prior blog. What happens if a surviving spouse does not file the portability election timely? The spouse is potentially losing a savings of over $2 million in estate taxes! Relief for filing a late portability election depends on whether a federal…

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Electronic Wills? The Future of Will Drafting in Florida?

Until a recent  Florida Real Property, Probate and Trust Law (“RPPTL”) meeting, this author had never heard of an electronic will statute. An organization, independent of RPPTL and the Florida Bar, proposed a bill in the legislature, (the “Act”) with the help of Senator Passidomo, enacting electronic wills, effective July…

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