Estate Planning Implications of Same-Sex Marriage

The United States Supreme Court ruled in June, 2015, that any ban on same-sex marriage is unconstitutional, and as such shifted the landscape of estate planning for same-sex couples.  A same-sex couple that is now legally married, i.e., pursuant to a properly issued...

The ABC’s of United States Tax Laws for Foreign Investors

One of the challenges for foreign investors is navigating the United States tax laws, and further complicating the issue is that rules for determining residency of income tax purposes are distinct from the domicile rules for estate and gift tax purposes. Residency and...

Establishing Florida as your Domicile

Establishing domicile is a two-step process, including creating yourself as a Florida resident and abandoning the designation of “domicile” in your former state.  While most people focus on the “establishing” domicile in Florida, in a majority of cases the concern...
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