Applicable Federal Rates

Applicable Federal Rates – June 2015

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Recent News

05 Oct 2021

Jenna Rubin appears on Wealth & Law Podcast

Jenna G. Rubin appeared on the Wealth & Law Podcast in September of 2021 to discuss directed trustees and the new Florida Uniform Directed Trust Act. The podcast can be found here.

05 Oct 2021

Jenna Rubin presents at Manatee County Probate Seminar

On October 5, 2021, Jenna G. Rubin presented on the New Florida Uniform Directed Trust Act for the Manatee County Bar Association.

15 Sep 2021

Indirect Loans Between a Private Foundation and a Disqualified Person Are on the IRS’ Radar

Code Section 4941(d)(1)(B) treats lending transactions between a private foundation and disqualified person as an act of self-dealing (although an interest-free loan by the disqualified person to the private foundation is not self-dealing) subject to an excise tax. What happens if the private foundation owns an interest in an entity, and that entity holds a promissory note of a disqualified person? Does this avoid self-dealing?

In Rev. Proc. 2021-40. . .

23 Aug 2021

Jenna Rubin presents at 2021 Attorney Trust Officer Conference

On August 20, 2021, Jenna Rubin presented as a panelist at the 2021 Attorney Trust Officer Conference of the Real Property and Probate Law Section of the Florida Bar on “More Than Money: Mediating Trust and Estate Disputes.”

15 Aug 2021

New Homestead Laws [Florida]

In its most recent legislative session, the Florida legislature enacted a number of additions and modifications to Florida statutory law relating to Florida’s homestead exemption. These provisions can be summarized as enhancing or clarifying the exemption. The following is a summary of the new provisions, along with some excerpts.

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736.0201(7): A proceeding to determine the homestead status of real property owned by a trust may be filed in the probate proceeding . . .

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