Applicable Federal Rates

Applicable Federal Rates – January 2015

Click here for rate tables.

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Recent News

16 Dec 2018

Interesting Modifications in FATCA Proposed Regulations

New Proposed Regulations modify withholding and other misc. requirements under FATCA and chapter 3. Some of the more interesting changes include:

No Withholding on Gross Proceeds. Under Code §§471(a) and 1472, withholdable payments made to certain FFIs and certain NFFEs are subject to withholding under chapter 4. Under Code §1473(1) the term “withholdable payment” means: (i) any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income. . .

09 Dec 2018

Federal Tax Overpayment & Underpayment Interest Rates

See table here.

09 Dec 2018

Applicable Federal Rates Chart – Through December 2018

See chart here.

04 Dec 2018

A probate court has the inherent authority to evaluate a person’s fitness to serve as personal representative. However, in order to appoint a personal representative based on something other than that personal representative’s entitlement under the statute, the trial court has to actually make a finding about the person’s fitness to serve.

02 Dec 2018

A Chart to Help You in Planning Homestead Dispositions

I’ve been giving some recent seminars on Florida homestead law. One of the topics I discussed are the limitations on devise of homestead, and some of the obvious and/or hidden planning problems that result when the limitations apply (and how to deal with them when they do arise).

I thought a table that can be used as a quick reference of these problems would be useful. I think this is especially so for attorneys during client discussions or drafting to make sure there is not a hidden problem that was not. . .

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tax, estate planning, probate, trust & guardianship law and litigation, and related commercial matters