Posts

• Jenna Rubin presents at ABA National Symposium | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th May 2023)
• Article by Charles and Jenna Rubin featured on cover of Florida Bar Journal | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th February 2022)
• Jenna Rubin appointed to ACTEC Fiduciary Litigation Committee | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th December 2021)
• FBAR Case Reversed - Nonwillful Filing Penalties Based on Number of Accounts Not Reported | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th December 2021)
• Of Spousal Gifts and the Substance Over Form Doctrine | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd November 2021)
• Jenna Rubin speaks at Probate Law seminar | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd November 2021)
• Jenna Rubin appears on Wealth & Law Podcast | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th October 2021)
• Jenna Rubin presents at Manatee County Probate Seminar | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th October 2021)
• Indirect Loans Between a Private Foundation and a Disqualified Person Are on the IRS' Radar | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th September 2021)
• Jenna Rubin presents at 2021 Attorney Trust Officer Conference (23rd August 2021)
• New Homestead Laws [Florida] (15th August 2021)
• Foreign Grantor Trust Making a Distribution to Owner/Beneficiary - One or Two Penalties for Nonreporting? (15th August 2021)
• White v. Marks (19th April 2021)
• No "All Going to Charity" Exception for Chenoweth/Ahmanson Funding Issue (21st March 2021)
• Cryptocurrency and the IRS - Some Important Updates (16th March 2021)
• Jenna Rubin elected a Fellow of the American College of Trust and Estate Counsel (16th March 2021)
• Beware the Last Minute Signing of a Prenuptial Agreement [Florida] (6th February 2021)
• New Rules Coming on Brokers and Other Financial Representatives Being Named as a Fiduciary or a Beneficiary (2nd February 2021)
• Jenna Rubin presents on Elective Share Issues (29th January 2021)
• IRS Is Proposing a User Fee for Estate Tax Closing Letter (2nd January 2021)
• FBAR Penalties Survive Death | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th November 2020)
• A Co-Maker of a Promissory Note Is Not Always Liable to the Co-Signer [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (31st October 2020)
• Fantasy Sports Is Not a Game of Skill | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th October 2020)
• Florida Irrevocable Trust Amendment Mechanisms (27th September 2020)
• Demircan v. Mikhaylov | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th September 2020)
• Lopez v. Hernandez | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th September 2020)
• New Case on Loan vs. Gift | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd September 2020)
• Congratulations to Jenna Rubin - RPPTL Rising Star Award Recipient | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th August 2020)
• GRANTOR TRUSTS OWNING AN ANNUITY (9th August 2020)
• Applicable Federal Rates - August 2020 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th July 2020)
• Jenna Rubin appears on Wealth and Law Podcast | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th July 2020)
• Jenna Rubin presents at ABA Webinar | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th July 2020)
• FBAR NON-WILLFUL PENALTY NOT CALCULATED BASED ON NUMBER OF ACCOUNTS (5th July 2020)
• Applicable Federal Rates - July 2020 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th June 2020)
• Formula Clauses Bolstered by Case That Rules Against the Taxpayer | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st June 2020)
• Lefkowitz v. Schwartz | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th June 2020)
• Jenna Rubin Co-Authors Chapter in Practicing Under the Florida Probate Code | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th June 2020)
• Barrett v. Kapoor | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th June 2020)
• Court Retains Ability to Remove Trustee Regardless of the Terms of the Trust [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th June 2020)
• Applicable Federal Rates - June 2020 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th May 2020)
• Summary Table for Estate and Trust Deduction Limitations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th May 2020)
• COVID-19 RELIEF FOR NONRESIDENTS (22nd April 2020)
• Surviving Spouse Homestead Limitations Struck Down as Unconstitutional [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th April 2020)
• IRS Provides Transfer Tax Extensions | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th April 2020)
• A Short Summary of the Key Tax Provision of the CARES Act | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th April 2020)
• Procrastinators Rejoice - Income Tax Deadlines Extended to July 15, 2020 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st March 2020)
• Coronavirus Update: 90 Day Extension to Pay Federal Taxes | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th March 2020)
• Will the Income Tax Return Filing Deadline be Extended Due to the Coronavirus? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th March 2020)
• Tax Court Rejects IRS Valuation Theory Aimed at Reducing Nonvoting Interest Discounts | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th March 2020)
• Basis in a Life Insurance Policy | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd February 2020)
• Jenna Rubin presents on Online Notarization and Electronic Wills | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th February 2020)
• Proportionate Means Proportionate | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th February 2020)
• Jenna Rubin presents at Estate Planning Symposium | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th February 2020)
• New “No Rule” Areas | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st February 2020)
• Private Foundations Gain a Small Tax Break on Investment Income | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th January 2020)
• Lovest v. Mangiero | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th December 2019)
• NO REASONABLE CAUSE DEFENSE FOR FBAR FAILURE | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th December 2019)
• WHO SHOULD OWN THE CAR? [FLORIDA] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th December 2019)
• Applicable Federal Rates - December 2019 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th November 2019)
• Reid v. Guardianship of Reid | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th November 2019)
• Transfer Tax Inflation Adjustments | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th November 2019)
• Jenna Rubin presents at Probate Law Seminar | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th November 2019)
• Section 385 Documentation Requirements Revoked | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd November 2019)
• Florida Underpayment/Overpayment Interest Rate | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd November 2019)
• Employment of Family Members | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th October 2019)
• Electronic Wills are Coming! | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd October 2019)
• Pending Merger Required to be Considered in Valuing Stock | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th October 2019)
• Wilson v. Wilson | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd October 2019)
• Manor Oaks, Inc. v. Campbell | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st October 2019)
• Old and Cold Offshore Asset Protection Trust Assets Not Reachable by U.S. Creditors | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th September 2019)
• More on Passport Revocation | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th September 2019)
• Herman v. Bennett | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th September 2019)
• CLAT Can Determine Charitable Lead Period by Formula | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd September 2019)
• Late Filing Penalties Apply When Accountant Erroneously Fails to Hit “Send” | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th August 2019)
• Proposed Regulations on Cross-Border Cloud Transactions and other Digital Content Transactions | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th August 2019)
• District Court Strikes Regulation Defining Educational Organization Under Code §170(b)(1)(A)(ii) | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th August 2019)
• IRS Sending Out Cryptocurrency Warning Letters | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th August 2019)
• Wallace v. Comprehensive Personal Care Services, Inc. | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th July 2019)
• Mullins v. Mullins | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th July 2019)
• Kaminsky v. Hecht | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th July 2019)
• Update: Appellate Court Upholds Denial of Charitable Deduction for Reporting Omission | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th July 2019)
• Employers Can Truncate Employee Social Security Numbers on Forms W-2 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th July 2019)
• Good News/Bad News on GILTI Exclusion for Highly Taxed Income | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th June 2019)
• Alexander v. Harris | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th June 2019)
• Levine v. Stimmel | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th June 2019)
• Due Process Limitations Apply to Limit State Tax of Trust Beneficiaries | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd June 2019)
• Electronic Notarization Comes Alive in Florida, and Electronic Notarization and Witnessing of Wills and Trusts Comes Along for the Ride [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th June 2019)
• Romanoff v. Lazarus | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th June 2019)
• Jacobsen v. Busko | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st May 2019)
• Economic Substance Requirements and Tax Haven Jurisdictions | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th May 2019)
• Does a Disclaimer of Real Property Require a Legal Description in Florida? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th April 2019)
• NFL Draft Day and Federal Income Tax | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th April 2019)
• The End to Agency Deference in Florida Tax Disputes [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th March 2019)
• Applicable Federal Rates -- April 2019 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th March 2019)
• Qualified Beneficiaries–Recent Case is Puzzling in its Logic and Scope [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd March 2019)
• Rizk v. Rizk | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th March 2019)
• Bitezakis v. Bitezakis | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th March 2019)
• Bernie Sanders’ Tax Proposals | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th March 2019)
• Beneficiaries Hit with Transferee Liability Suit for Estate Taxes 19 Years After Date of Death | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd March 2019)
• IRS Blesses 2nd Marriage Planning Technique for IRA | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th February 2019)
• Applicable Federal Rates - March 2019 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th February 2019)
• Court Order Enjoining Occupancy or Residence by Owners Did Not Terminate Homestead Status [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th February 2019)
• Lee v. Lee | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th February 2019)
• Real Property Rental Safe Harbor under Code §199A | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th January 2019)
• Jonathan Galler Joins the Firm | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th January 2019)
• U.S. Supreme Court to Decide Whether a State Can Tax a Trust Solely Based on Residence of a Beneficiary | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th January 2019)
• Goodstein v. Goodstein | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th January 2019)
• Maldonado v. Buchsbaum | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th January 2019)
• Mandatory Restricted Depository Arrangements in Probate Questioned [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th January 2019)
• Rules Issued on Excess Remuneration Paid by Exempt Organizations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th January 2019)
• Another Court Finds Failure to Check Off Foreign Account on Income Tax Return Is Enough to Find Willfulness For FBAR Penalty | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th December 2018)
• FBAR “Willfulness” Decision | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th December 2018)
• Interesting Modifications in FATCA Proposed Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th December 2018)
• Federal Tax Overpayment & Underpayment Interest Rates | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th December 2018)
• Applicable Federal Rates Chart - Through December 2018 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th December 2018)
• Senopoulos v. Senopoulos | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th December 2018)
• A Chart to Help You in Planning Homestead Dispositions | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd December 2018)
• Gordon v. Fishman | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th November 2018)
• HOLIDAY GIFT FROM THE IRS - NO CLAWBACK WORRIES | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd November 2018)
• Baden v. Baden, et al | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th November 2018)
• LL.M. Degree Not Deductible | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th November 2018)
• Martin County Estate Planning Council | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th November 2018)
• Filing a Claim against Estate Grants IRS More Than 10 Years to Collect | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th November 2018)
• Johnson v. Townsend | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (31st October 2018)
• New Inbound Investment Reporting Requirements for Certain Industries | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th October 2018)
• The New “Newlywed” Exception to Documentary Stamp Taxes | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th October 2018)
• New Homestead Diagram | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th October 2018)
• The Transitory Nature of the Estate Tax Exemption Amount | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th September 2018)
• Federal Overpayment and Underpayment of Tax Interest Rates - Third Quarter 2018 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th September 2018)
• Avoiding Drafting Errors in Estate Planning Documents | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th September 2018)
• Multiple Trusts and the Section 199A 20% Deduction | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd September 2018)
• Spouse Not Removed from Will by Reason of Divorce | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th August 2018)
• Wallace v. Watkins | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd August 2018)
• Calderon v. Vazquez | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd August 2018)
• Dixon v. Bellamy | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd August 2018)
• Revisions to Partnership Representative Rules | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th August 2018)
• Final Charitable Contribution Reporting Regulations Issued | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th August 2018)
• Rachins v. Minassian | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th July 2018)
• Kiddie Tax Summary | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th July 2018)
• IRS ACTS TO REDUCE INFORMATION PROVIDED TO IT FOR EXEMPT ORGANIZATIONS | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd July 2018)
• Mulvey v. Stephens | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th July 2018)
• A Safe Harbor for Waiver-by-Deed of Spousal Homestead Interests [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th July 2018)
• Supreme Court Upholds Changes to Beneficiaries Upon Divorce | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th July 2018)
• Taxpayers Could Not Rely on IRS Correspondence Waiving Penalties | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st July 2018)
• Likely That Not All Internet/Web Sales Into a State will be Subject to State and Local Sales Taxes | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th June 2018)
• The Good and Bad News on Charitable Deductions under the 2017 Act | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th June 2018)
• Rubin on Florida Homestead | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th May 2018)
• Webb v. Blue | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th May 2018)
• Lyublanovits v. Zebny | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th May 2018)
• Dejesus v. A.M.J.R.K., Corp. | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd May 2018)
• Schlesinger v. Jacob | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd April 2018)
• Jenna Rubin presents at PBCBA Seminar | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd April 2018)
• Takeaway from Recent Decision on Florida Attorney Extraordinary Attorney Fees For Ordinary Administrative Work in an Estate [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd April 2018)
• IRS Provides Some Relief for Post-Divorce Grantor Trust Rule Issues | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th April 2018)
• IRS Guidance Issued on New Interest Stripping Rules | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th April 2018)
• Offshore Voluntary Disclosure Program (OVDP) Closing in September | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th March 2018)
• JD Supra Readers Choice Award 2018 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th March 2018)
• Applicable Federal Rates - April 2018 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th March 2018)
• Prewitt v. Kimmons | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th March 2018)
• Key Federal Inflation-Adjusted Amounts for 2018 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th March 2018)
• State Asset Protection Trusts Take Another Hit | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th March 2018)
• Smith v. Smith | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th February 2018)
• Boren v. Rogers | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th February 2018)
• No Homestead Treatment for Property Owned by a Corporation [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th February 2018)
• When a Nightclub is Not a Business | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd February 2018)
• The U.S. Will Now Bar Tax Delinquents from Travelling Abroad | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th January 2018)
• New Article | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th January 2018)
• Cohen v. Shushan | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd January 2018)
• Landau v. Landau | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd January 2018)
• The Stealthy Tax Increase in the Tax Cuts and Jobs Act of 2017 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th January 2018)
• Review/Summary of International Provisions of the New Tax Act | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st January 2018)
• THE INTERNAL REVENUE CODE JUMPS THE SHARK WITH THE TAX CUTS AND JOBS ACT OF 2017 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th December 2017)
• Stuart v. Ryan | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st December 2017)
• Jenna Rubin Admitted as Member of the Firm | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st December 2017)
• 2017 Charitable Gifts | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th December 2017)
• Flanzer v. Kaplan | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th December 2017)
• In re Guardianship of Bloom | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st December 2017)
• Applicable Federal Rates - December 2017 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th November 2017)
• 2018 Inflation Adjustments to Transfer Tax Items | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th November 2017)
• Possible Favorable Impacts on Inbound U.S. Real Property Investments under the Proposed Tax Act | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th November 2017)
• A Pleasant Surprise | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th November 2017)
• Lenders Beware–Retroactive Tax Lien Trumps Recorded Mortgage [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th October 2017)
• Possession May Be Nine-Tenths of the Law - but Watch out for the Other One-Tenth | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd October 2017)
• Specificity Needed in Powers of Attorney for Information Returns | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th October 2017)
• Ding, Dong, the Witch is Dead | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th October 2017)
• What Happens to Monetary Penalties When Convicted Defendant Dies with Pending Appeals? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st October 2017)
• New Useful Florida Homestead Concepts Diagram | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th September 2017)
• Audit of Predeceased Spouse Permitted for Purposes of DSUE Adjustment for Surviving Spouse’s Estate | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th September 2017)
• Extended Due Dates for Hurricane Irma Victims | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th September 2017)
• Time to Revise Your Partnership and LLC Agreements? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th September 2017)
• Reading the Tea Leaves on Trump Tax Reform | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd September 2017)
• Kenya Birth Certificate Rejected | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th August 2017)
• Applicable Federal Rates - September 2018 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th August 2017)
• Failure to Disclose Adjusted Basis on Disclosure Form Costs Taxpayer $33M+ Charitable Deduction | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th August 2017)
• Would You Take on a Job if the IRS Had Discretion to Decide Whether You Got Paid? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th August 2017)
• Disposition of U.S. Partnership Interest Will Not Result in Effectively Connected Income to Foreign Partner | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd July 2017)
• IRS Regulations on the Chopping Block | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th July 2017)
• Update to Guide on U.S. Taxation of Nonresident Aliens | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th July 2017)
• IRS Provides Automatic Extension to Make Portability Election (Under Some Circumstances) | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th July 2017)
• IRS SCHOOLS TAXPAYERS ON DUTY OF CONSISTENCY | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th June 2017)
• Applicable Federal Rates - July 2017 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd June 2017)
• IRS Reminds U.S. Taxpayers Living Abroad of Misc. Filing Due Dates and Filings | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th June 2017)
• Treasury Has No Authority to Collect PTIN Fees | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th June 2017)
• FAQs Are Not Legal Authority | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th June 2017)
• Florida Eliminates the Benefit of the Beneficiary Rule | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th May 2017)
• Applying Overpayments of Tax to Tax and the Offshore Penalty in the OVDP Program | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st May 2017)
• Florida Wills go Electronic | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th May 2017)
• Tax Changes in the Republican Bill to Replace Obamacare | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th May 2017)
• Applicable Federal Rates - May 2017 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th April 2017)
• IRS Issues Guidance Regarding Estate Tax Lien Discharge Process | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd April 2017)
• Two Important New International Tax Filings | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th April 2017)
• Asserting Reasonable Cause Defense to Penalties in a Pleading Does Not Automatically Waive Attorney-Client Privilege | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th April 2017)
• Discretionary Trust Beneficiary Had No Standing to Challenge Adoption [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st April 2017)
• Tax & Business Lawyer of the Year | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (31st March 2017)
• Article Abstract: Government Wins Fourth Straight FBAR Penalty Case: Analyzing Bohanec and the Evolution of 'Willfulness' | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th March 2017)
• Applicable Federal Rates - April 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th March 2017)
• In re Cross Trusts | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th March 2017)
• Receiver Put in the Same Shoes as Underlying Taxpayer under Claim of Right Claim | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th March 2017)
• IRS Limiting GST Private Letter Rulings and Presubmission Conferences | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th March 2017)
• Strict Charitable Contribution Substantiation Requirements Trip Up Another Taxpayer | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th March 2017)
• Taxpayers Will Not Need to Report Obamacare Compliance to Avoid Tax Return Rejection | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th February 2017)
• Michael Jackson Estate Tax Case Moving Forward | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th February 2017)
• IRS is Getting More Info About Your Home Mortgage | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th February 2017)
• Birds-Eye View of New Gain Recognition Rules on Transfers of Appreciated Property to Partnerships with Related Foreign Partners | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th February 2017)
• IRA Owner Taxed on Distribution, Even Though Funds Were Improperly Rolled into IRA | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th February 2017)
• 30% Penalty Is Not an Excessive Fine | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th February 2017)
• IRS Permits Trust Division Without Adverse Federal Tax Consequences | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st February 2017)
• IRS Formalizes Transcripts as Substitute for Estate Tax Closing Letters | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd January 2017)
• Applicable Federal Rates - February 2017 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd January 2017)
• Grant to Public Charity Qualifies as “Unusual Grant” for Public Support Test | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th January 2017)
• Treasury Department Unofficial Statements on Proposed Section 2704 Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th January 2017)
• Some Tax Law Changes That Take Effect in 2017 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th January 2017)
• Estate Tax Impact of Life Insurance Required by Divorce | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st January 2017)
• Stretch IRAs to be Hit? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th December 2016)
• Applicable Federal Rates - January 2017 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th December 2016)
• New Reporting Requirements for U.S. Disregarded Entities Owned by Foreign Persons | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd December 2016)
• IRS FINALIZES REGULATIONS THAT LIMIT NONRECOGNITION ON CERTAIN OUTBOUND SECTION 367(a) TRANSFERS & OTHER OUTBOUND RULE CHANGES | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th December 2016)
• RECKLESS INDIFFERENCE IS ENOUGH FOR WILFULLNESS FINDING FOR PURPOSES OF FBAR NONFILING PENALTIES | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th December 2016)
• Existence of Unpaid Tax Claim in Bankruptcy Opens the Door to Expanded Statute of Limitations on Fraudulent Conveyances | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th December 2016)
• 3 Strikes Against the IRS in Attempting to Impose Fiduciary and Beneficiary Liability for Estate Taxes | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th December 2016)
• Burden of Proof Issues in Gift Tax Matter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd December 2016)
• Gift Tax Statute of Limitations if Prior Gifts Omitted from Return | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th November 2016)
• Applicable Federal Rates - December 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th November 2016)
• New Regulations Issued Regarding CFCs and Investment in U.S. Property | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th November 2016)
• What Kind of Tax Changes Can We Expect From Trump's Presidency? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th November 2016)
• $100 Million FBAR Penalty - Ouch | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th November 2016)
• Exceptions to Limited Liability for LLC Members [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th November 2016)
• 2017 Inflation Adjustments | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th October 2016)
• Overview of New Section 385 Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th October 2016)
• Section 385 Regulations Issued - Not as Harsh as The Proposed Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd October 2016)
• Executor Loses Out on Fees Due to Section 6166 Lien | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th October 2016)
• Failure to Make Check-Off on Gift Tax Return Bars 5 Year Ratable Treatment for contribution to 529 Accounts | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th October 2016)
• Filing an Entity Income Tax Return Does Not Constitute a Check-the-Box Election | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th October 2016)
• U.S. Tax Competitiveness is Abysmal (and Economic Freedom is Trending Downward) | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th October 2016)
• Business Protection from Payroll Provider Fraud | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th October 2016)
• Updated Historical Transfer Tax Rates & Exemptions | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th October 2016)
• Award - USA Estate Planning Lawyer of the Year | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd October 2016)
• Best Lawyers - Lawyer of the Year | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd October 2016)
• No Later Voiding of Unnecessary QTIP Elections if Portability Elected | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd October 2016)
• Hillary Clinton Advises of Changes She Would Make to the Estate Tax Rate | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th September 2016)
• Mission Near Impossible - Reliance on Professionals Defense to Late Filing and Payment Penalties | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th September 2016)
• Applicable Federal Rates - October 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th September 2016)
• Article Abstract: Carried Interests and Tax Treatment of Fee Waiver: an Attempt at Reform in the Proposed Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th September 2016)
• IRS Attempts Collection Against Surviving Spouse and Marital Deduction Property | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th September 2016)
• Regulations Issued to Make Marriage References Gender Neutral | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd September 2016)
• Treasury Provides Relief for Late 60-Day Rollovers | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (31st August 2016)
• Spouses Need to Exercise Care in Transferring Property between Them When Subject to a Marital Agreement [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th August 2016)
• Applicable Federal Rates - September 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th August 2016)
• Practice Aid – A Redlined Version of the Proposed Section 2701 and 2704 Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th August 2016)
• No Obligation to File Inaccurate Return to Avoid Failure to File Penalty | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th August 2016)
• Updated ITIN Procedures | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th August 2016)
• Some Food for Thought - Code Section 2704 Proposed Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th August 2016)
• IRS Issues Long-Awaiting Section 2704 Proposed Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th August 2016)
• Executrix Held Liable Under Federal Claims Statute For Actions Taken Prior to Appointment as Executrix | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd August 2016)
• IRS Wins Debt vs. Equity Case | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (31st July 2016)
• Treasury Removes a Reporting Trap for Section 83(b) Elections | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th July 2016)
• Safe Harbor Acquisition of Control for Spin-Offs | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th July 2016)
• State Court Retroactive Change to IRA Beneficiary Not Given Tax Effect by IRS | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th July 2016)
• Napkin Theory Saves the Day [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th July 2016)
• Boca Raton's Expert Lawyers | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th July 2016)
• Anatomy of a Busted Tax Rescue Transaction | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd July 2016)
• Withholding Agents–Obligation to Withhold On Payments to Foreign Persons When Source of Payment Uncertain | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th June 2016)
• 2016 Chambers High Net Worth Guide | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th June 2016)
• Super Lawyers Magazine Recognition | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd June 2016)
• Applicable Federal Rates – July 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd June 2016)
• Florida Probate Rules Committee | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd June 2016)
• Anderson v. McDonough | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th June 2016)
• Whose Fraud Extends the Statute of Limitations on Assessment? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th June 2016)
• IRS Tax Liens and Discretionary Trust Interests - Part 2 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th June 2016)
• Federal Tax Overpayment & Underpayment Interest Rates–3rd Quarter 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th June 2016)
• Northern Trust Co. v. Shaw | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th June 2016)
• Taxpayer Required to Pay Tax Twice on the Same Income - Tax Court Unsympathetic | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th June 2016)
• South Palm Beach County Bar | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th June 2016)
• Howard v. Howard | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th June 2016)
• What Happens to Jointly Owned Property When One of the Owners Owes the IRS | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th June 2016)
• Make Sure the Corporation is in Good Standing Before Filing a Tax Court Petition | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd June 2016)
• 2014 Statistics of Income | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th May 2016)
• Florida Sales Taxes on Internet Sales Outside of Florida [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th May 2016)
• Cole, TC Summary Opinion 2016-22 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st May 2016)
• Applicable Federal Rates - June 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th May 2016)
• Form 5472 Reporting by Foreign Owned Disregarded Entities Established in the U.S. - Coming Soon! | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th May 2016)
• Richard v. Richard | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th May 2016)
• Marital Deduction Trusts and Expatriates – More Questions Than Answers | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th May 2016)
• Woodward v. Woodward | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th May 2016)
• Hall v. Hall | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th May 2016)
• Breach of Trust Statute of Limitations Held Open for 10 Years - With New Summary Chart [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th May 2016)
• Giller v. Giller | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd May 2016)
• Genauer v. Downey & Downey, P.A. | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd May 2016)
• Brokerage Account is a Safe Account to Temporarily Hold Homestead Sale Proceeds for Reinvestment [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st May 2016)
• Discretionary Trust Interest Held Subject to Federal Tax Lien | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th April 2016)
• Foreign Financial Asset Reporting - Coming Soon to a Domestic Entity Near You | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th April 2016)
• Post-Death Action Reduced Amount of Estate Tax Charitable Deduction | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th April 2016)
• Parker v. Parker | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th April 2016)
• New Regulations Issued to Expand the Reach of Anti-Inversion Rules | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th April 2016)
• Oreal v. Steven Kwartin, P.A. | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th April 2016)
• The IRS Is Looking to Recharacterize Related Party Debt as Equity Simply for Failing to Meet on a Timely Basis New Contemporaneous Written Documentation Requirements | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th April 2016)
• Vigliani v. Bank of America | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th April 2016)
• A Death Abroad - Assistance and Issues | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd April 2016)
• Schlesinger v. Schlesinger | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (31st March 2016)
• Out of State Homestead Exemption Voids Florida Exemption [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th March 2016)
• Form 8971 Filing Date Extended | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th March 2016)
• Applicable Federal Rates - April 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st March 2016)
• Income Tax Assessment on Beneficiary Allowed Even Though the Statute of Limitations Had Expired | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th March 2016)
• IRS Audit Instructions for Outbound Section 482 Transactions | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th March 2016)
• Expatriation Case | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th March 2016)
• Smith v. Smith | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th March 2016)
• New Basis Consistency and Reporting Proposed Regulations - Did the IRS Go Too Far? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th March 2016)
• Guardianship Court Permitted to Annul Marriage [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd March 2016)
• In re Guardianship of Mount | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd March 2016)
• Code Section 752 Liabilities Include Obligations Under Construction Contract | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th February 2016)
• Uniform Voidable Transactions Act (UVTA) Threatens Asset Protection Planning | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th February 2016)
• New FIRTPA Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st February 2016)
• Applicable Federal Rates (AFRs) - March 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th February 2016)
• Delay in Need to Report Basis | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th February 2016)
• Gort v. Gort | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th February 2016)
• Form 8971 Filing Unhappiness | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd February 2016)
• Not Enough Activity to Be a Developer | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (31st January 2016)
• Elective Share Rulings | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd January 2016)
• Blackburn v. Boulis | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd January 2016)
• Applicable Federal Rates - February 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd January 2016)
• Lodestar Methodology for Determining Reasonable Attorney Fees is Rejected | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th January 2016)
• Dowdy v. Dowdy | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th January 2016)
• Robert Rauschenberg Foundation v. Grutman | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th January 2016)
• Fraudulent Conveyance Litigation Expenses are Not Deductible | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th January 2016)
• In re Guardianship of Hawley | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th January 2016)
• Did You Get An Erroneous IP-PIN Number from the IRS? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th January 2016)
• Tax Burden of Highest Earning Taxpayers Back on the Rise | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd January 2016)
• Improper Decanting [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th December 2015)
• 2013 Gift Tax Assessment for 1972 Gift Upheld by Tax Court - 41 Years of Separation | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th December 2015)
• FIRPTA WITHHOLDING RATE BUMPED UP TO 15% | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th December 2015)
• Applicable Federal Rates - January 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th December 2015)
• Deeds to Trusts [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th December 2015)
• Gossett v. Gossett | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th December 2015)
• Are Income Tax Refunds Due to a Decedent Subject to Estate Taxes? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th December 2015)
• Gulag America | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th December 2015)
• An Illustration of How NOT to Do an Related Party Loan | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th December 2015)
• RPPTL's Probate Law 2015 Seminar | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th December 2015)
• Keul v. Hodges Blvd. Presbyterian Church | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd December 2015)
• Private Foundation Can Limit Grant Scholarships to Students Attending Specific Schools | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd December 2015)
• Gordin v. Estate of Maisel | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd December 2015)
• Identity Theft Victims Can Now Get a Copy of Fraudulently Filed Returns | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th November 2015)
• 2016 Updated Rates, Exemptions, and Other Amounts | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th November 2015)
• Is the Charitable Deduction for Trusts Limited to Adjusted Basis? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd November 2015)
• Can Correction of a Scrivener’s Error Retroactively Fix a Tax Problem with a Trust? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th November 2015)
• Mathis v. Estate of Mathis | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th November 2015)
• Article Abstract - The New Estate Planning Lexicon: SUGRITs and Other Grantor-Retained Interest Step-Up Trusts | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th November 2015)
• Be Cautious of Late In the Year Mutual Fund Purchases | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th November 2015)
• Rocke v. American Research Bureau et al. | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th November 2015)
• Congress Tinkers with Family Partnership Rules | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th November 2015)
• Legal Aid of Palm Beach County v. Guardianship of Jaffe | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th November 2015)
• Power of Attorney Holder Cannot Sign for Another | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th November 2015)
• New Newsletter Published! | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st November 2015)
• Some 2015 Florida Law Changes | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st November 2015)
• Another Advantage of Proceedings Supplementary | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th October 2015)
• Panelist - RPPTL Section | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th October 2015)
• Substantial Compliance Doctrine Will Not Override Return Signing Requirement | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th October 2015)
• Updated Wheel of Pain | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th October 2015)
• Applicable Federal Rates – November 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th October 2015)
• Soriano v. Estate of Manes | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th October 2015)
• The Benefit of Establishing an Offshore Asset Protection Trust While the Coast is Clear | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th October 2015)
• Loan Transaction Costs IRA its Bankruptcy Exemption | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th October 2015)
• Delbrouck v. Eberling | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th October 2015)
• Florida Bar Tax Section Presentation by Charles (Chuck) Rubin | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th October 2015)
• Prenuptial and Postnuptial Agreements | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th October 2015)
• Florida Supreme Court Holds for Extended Claims Period for Known or Ascertainable Creditor Claims [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (6th October 2015)
• Florida Court Provides a Lesson in Nuncupative and Notarial Wills | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th September 2015)
• Applicable Federal Rates – October 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th September 2015)
• No Charitable Set Aside Deduction for Estate Due to Litigation | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th September 2015)
• FICPA 30th Annual Accounting Show | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th September 2015)
• Article Published in RPPTL's Fall 2015 ActionLine | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th September 2015)
• Zelman v. Zelman | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th September 2015)
• 3rd Quarter 2015 Federal Tax Overpayment and Underpayment Interest Rates | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th September 2015)
• Florida Supreme Court Gives Expansive Protection to Husband’s Separate Property under a Prenuptial Agreement | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (12th September 2015)
• Barrier v. JFK Medical Center | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th September 2015)
• Article Published in Estate Planning | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th September 2015)
• Taxpayers Must Correctly Write-Off Balances for Partial Bad Debt Deduction | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (7th September 2015)
• No Section 121 Gain Exclusion When Seller of Residence Obtains it Back in Foreclosure | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th September 2015)
• Adelman v. Elfenbein | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st September 2015)
• Table of Revised Income Tax Return Filing Due Dates | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th August 2015)
• Ashes of a Cremated Decedent are not Property Subject to Division among Heirs [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th August 2015)
• IRS Announces Delay in Consistent Basis Notice to Beneficiaries Rules | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd August 2015)
• Applicable Federal Rates - September 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th August 2015)
• Congress Sneaks in Some Important Procedural Tax Changes | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th August 2015)
• Goldman v. Estateof Goldman | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th August 2015)
• IRS to Provide New Exception to Partnership Formation Nonrecognition When There Are Foreign Partners | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (9th August 2015)
• Article Abstract: Estate Planning with Carried Interests & Code §2701 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (8th August 2015)
• Fiel v. Hoffman | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th August 2015)
• In re Estate of Maldonado | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd August 2015)
• 2015 Legislative and Case Law Update | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd August 2015)
• No Four Year Statute of Limitations for Fraudulent Conveyance | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (2nd August 2015)
• Tax Court Voids Portion of Code Section 482 Cost Sharing Regulations | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th July 2015)
• No Need to File §83(b) Election with Tax Return | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th July 2015)
• ACTEC Florida Fellows Institute (22nd July 2015)
• Applicable Federal Rates - August 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd July 2015)
• Flegal v. Guardianship of Swistock | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st July 2015)
• Article Abstract: CPA Contingency Fees | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th July 2015)
• Brown v. Brown | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th July 2015)
• Living at the Casino Does Not Make You a Professional Gambler | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (15th July 2015)
• Welcome to our New Associate | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th July 2015)
• State Legal Marijuana Dispensaries Lose Out on Business Deductions | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (13th July 2015)
• Carroll v. Israelson | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th July 2015)
• Pierre v. Brown | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (10th July 2015)
• First Time Abate | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th July 2015)
• Partnership Rules Not Applicable to Determining Recourse vs Nonrecourse Status of Debt Outside of Subchapter K | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd July 2015)
• No Theft Loss for Securities “Pump-and-Dump” | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (28th June 2015)
• Saadeh v. Connors | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th June 2015)
• UF Advisor Network | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (25th June 2015)
• Super Lawyers 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd June 2015)
• Palm Beach County Bar Association Probate/Guardianship Committee | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st June 2015)
• Harrell v. Badger | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st June 2015)
• Applicable Federal Rates - July 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st June 2015)
• Estate & Probate Law CLE Committee | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (21st June 2015)
• South Florida Up & Comer Award | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th June 2015)
• You Now Have to Ask for an Estate Tax Closing Letter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (18th June 2015)
• Outbound IP Transfer in an F Reorganization | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th June 2015)
• No Split Gift Election Where Spouse Was a Potential Beneficiary | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (11th June 2015)
• Florida Legislative Updates 2015 (Wills, Trusts & Estates Area) | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th June 2015)
• Critiques, Strategies, and Analysis of Current State of Offshore Compliance Initiatives and Programs | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (5th June 2015)
• New Website! | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th June 2015)
• South Palm Beach County Bar Association | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th June 2015)
• 2015 Florida Rising Star | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (4th June 2015)
• IRS FBAR Penalty Guidelines Suggest Lower Risk of Multiple “Per Account” and “Per Year” Penalties | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (31st May 2015)
• Can the IRS Abate Interest and Penalties That Have Already Been Paid? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (26th May 2015)
• Applicable Federal Rates - June 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (23rd May 2015)
• Silver Hair and Fighting Heirs: Contested Guardianships | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th May 2015)
• Supreme Court Mandates State Income Tax Credits, Pretty Much | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (19th May 2015)
• Seniors Need to Use Care in Deferring Income Into 2016 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th May 2015)
• IRS Plans to Shift Risk of Withholding Agent Fraud to the Taxpayer for Foreign Withholding | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (3rd May 2015)
• FBAR Case Rules on Unknown Issues | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th April 2015)
• Up & Comer Awards | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (24th April 2015)
• Applicable Federal Rates - May 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th April 2015)
• Minority Shareholders Liable as Transferees for Unpaid Corporate Taxes Due to Wrongdoing of Majority Shareholders | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th March 2015)
• Direct vs. Indirect Probate Court Jurisdiction Over Foreign Realty | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (29th March 2015)
• Article Abstract: Can Post-Valuation Events Impact Estate Tax valuation? | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (22nd March 2015)
• Applicable Federal Rates - April 2015 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (20th March 2015)
• Temporary Investment of Homestead Sale Proceeds in Marketable Securities Does Not Jeopardize Protected Status [Florida] | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (14th March 2015)
• South Florida Legal Guide Profile | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th February 2015)
• National Taxpayer Advocate 2014 Annual Report to Congress | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th February 2015)
• Rene v. Sykes-Kennedy. | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (16th February 2015)
• Heckerling Speech | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (30th January 2015)
• Article Published | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th January 2015)
• Tax Lawyer of the Year | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st January 2015)
• Congratulations to Our Newest Member | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th December 2014)
• U.S. News & World Report | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (1st December 2014)