Yearly Newsletters Clearwater Estate Planning Tax And Probate
2021
2019
- The Intersection of 529 Plans and Trust Law…
- DING DONG…
- Child Support Claim Take Precedence
- Win-Win Plan for Charities
- Do Your Estate Planning Documents Reflect Your Desires?
- Is Ignorance REALLY Bliss?…
- Make Sure You Notice ALL Qualified Beneficiaries!
- Prenuptial Agreement Waiver of Elective Share
- FBAR Penalties…
- Retirement Benefits Received in a Divorce?
- COMMUNITY PROPERTY…
2018
- Sigh of Relief for Missed Allocation of GST Exemption
- A Caveat…Do You Have To Follow The Form?
- Does Divorce ALWAYS Revoke Ex-Spouse’s Rights Under a Will? Second DCA Says NO
- Yahoo! Does Not Say Yahoo! After This Case
- How The New Tax Law Affects Retirement Plans
- U.S. Supreme Court Decides Revocation upon Divorce Statute Case – Impact on Florida
- The Collision Between Dissolution Agreement and Beneficiary Designation
- WHEW! Relief For Co-Executors Whose Attorney Did Not Elect Alternate Valuation
- New Tax Act Creates Trap for Family Law Attorneys and Their Clients
- Recent PLR Clarifies Late Allocation of GSTT Exemption With Defective Split Gift
- Is It Tenants By The Entireties (“TBE”) Ownership?
- Tax Planning Technique Works TOO Well…Be Careful What You Wish For!!!
- Arguing Undue Influence In A Trust Formation? When Are You Barred?
2017
- You Are Getting Divorced…
- Estate Owns A Car?
- Amending Documents? Do Not Forget…
- Have Foreign Bank Accounts?
- Surviving Spouse?
- An Intersection of Litigation and Probate…
- Read The Fine Print…
- Details Matter…
- Do You Have Proper Substantiation…
- New Nevada Supreme Court Case…
- Improper GSTT Exemption Allocation
- Hurricane Relief by IRS
- Estate Tax Lien on Property
- Electronic Wills??
2016
- Do Not Forget Your Minimum Required Distribution!
- Your Car…Do You Know Who Is Liable?
- Beware…the IRS “Secret” Lien
- A Beneficiary Has an Interest in a Trust…Are Those Assets Included in a Divorce
- Can You Save Real Estate Taxes on More Than One Homestead?
- IRS Offers Relief From Missed Rollovers
- Be Careful With Investments In Your IRA!
- You May be Surprised When You Receive Your IRA 1099-R!
- A Recipe for Disaster… Improper Planning for Stepchildren
- Is Your Claim Filed Against the Estate Timely?
- Florida Enters the Digital Age with New Legislation!
- Acting as a Personal Representative? Make Sure Creditors Receive Notice!
- A New Will and Revoking Your Old Trust… The Devil is in the Details!
- IRS Allows Reformation of a Trust to Correct Scrivener’s Errors
- Someone Dies…Do Not Forget Deadlines for the Subchapter-S Election!
2015
- What if the Will and an LLC Operating Agreement Conflict? Which Controls?
- IRS FORM 56 Creates the Fiduciary Relationship With the IRS ….
- What is a Trust Advisor and Do You Need One?
- Does Anyone Know Your Digital Asset Information? Should They?
- Final Regulations Issued for Portability Decanting….
- Should Your Trust Be a Beneficiary of an IRA?
- Minors and Homestead … Don’t Mix Well!
- Divorce … Don’t Forget to Change Your Estate Planning Documents!
- Separate or Joint Trust?
2014
- Beware the Use of Preprinted Wills
- Do You Know How Your Vehicle Is Titled?
- Assets in a Discretionary Trust – Protected or Not? That is the Question!
- An IRA Payable to a Trust – A Little Relief
- Inherited IRA’s . . . Exempt or Non-Exempt?
- Did You Miss the Portability Election? Relief is Provided
- How Do You Exercise a Power of Appointment (“POA”)?
- Court Gets it Right LLC Member Protection Works!
- So . . . Will You Be My Trustee? Do You Want That Responsibility?
- To Forgive is Divine But . . . It May Also Be Taxable!
- How Do You Define Spouse?
- Did You Know Your “Portability” Exemption May Be Worth Something?
- Getting Married? Congrats!
2013
- Congress Passes Fiscal Cliff Act
- 2014 Gift & Estate Exclusions
- In light of New Tax Law Review Estate Planning Documents
- U.S. Supreme Court Strikes Down DOMA; Now What?
- Potential Liability for a Fiduciary to File Amended Tax Returns
- Be Aware of Tax Liens on Real Property
- Tax Court Denies Bad Debt Deduction
- Dependency for Child of Divorced or Separated Parents
- Proposed Revisions to Sections 733.808(4) and 736.05053(1) Florida Statutes
2012
- Get Ready For Increase in Taxes in 2013!
- Be Aware of Unknown Agreements With Your IRA!
- Bad News If You Believe Gifts Of Real Estate Will Not Be Discovered By The IRS
- Portability of Estate Tax Exclusion Updates To Whom Is The Trustee Of A Revocable
- Trust Liable While The Grantor Is Living?
- Planning for Terminal Clients
- What Are “ILITs” and “SLATs” And How Can They Help You?
2011
- Estate and Gift Tax Highlights
- Portability of Unused Exclusion between Spouses
- Beneficiary Designations
- Important 2011 Florida Legislative Probate Changes
- New Durable Power of Attorney Statute Plain Writing Act
- Federal Court Opens The Door For Joint Filing By Same Sex Married Couples
- Form 990-N Electronic Notification e-Postcard
- Tax Court Holds Estate Is Not Entitled To Multiple Fractional Discounts
- IRS Has Finally Released Basis Form For 2010
- Disclaimer From QPRT Allowed After Bad Legal Advice
2010
- What Is Going On With The Estate Tax??!!
- Are ‘Inherited’ IRAs Exempt From Garnishment?
- Gift Tax Exclusion Denied for Transfer of Limited Liability Company (“LLC”) Interests
- Transfer to a Family Limited Partnership (“FLP”) for Consideration
- No Economic Hardship Exception for Distributions from Individual Retirement Accounts
- Changing Your Address with the IRS
- 2010 Basis Step-Up Allocation
- Homestead Law Changes
- Irrevocable Life Insurance Trust (‘ILIT’) Administration Changes
- Florida’s Estate Tax Patch