Oct 4, 2016 | Estate Planning, Tax Law
In August, 2016 the IRS issued long anticipated proposed regulations under Section 2704 of the Internal Revenue Code that, if finalized, will substantially impact the estate and gift tax planning of family owned businesses. Pursuant to the proposed 2704 regulations,...
Jun 22, 2016 | Estate Planning, Health Care Law
In an increasingly digital world, access to a person’s data and information has become an issue of growing concern. Certain states have responded to this by adopting the Revised Uniform Fiduciary Access to Digital Assets Act (the “Uniform Act”). The Uniform Act allows...
Jun 2, 2016 | Estate Planning
Revising an estate plan after a couple’s divorce can present numerous challenges, especially where one of the individuals has outstanding debts unrelated to mortgages or liens which directly encumber the homestead property. The Florida Supreme Court has provided...
Jan 12, 2016 | Estate Planning
If you have a small life insurance policy or small IRA worth between $2,500 and $15,000, have you checked your beneficiary designation on these assets lately? One situation I see in my practice after the death of a client is the family’s discovery of an insurance...
Dec 8, 2015 | Estate Planning
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...
Dec 1, 2015 | Estate Planning
The Florida Legislature has updated Florida’s Health Care Surrogate law effective October 1, 2015. The new format states that the health care surrogate’s authority becomes effective when your Primary Physician determines that you are unable to make your own health...
