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# Gutter Chaves Josepher Rubin Forman Fleisher Miller P.A.: Boca Raton boutique law firm specializing in tax, estate & trust planning, probate, guardianship, and elder financial abuse litigation.

## Sitemaps
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## Posts
- [Jenna Rubin presents at ABA National Symposium](https://floridatax.com/jenna-rubin-presents-at-aba-national-symposium/): On May 12, 2023, Jenna Rubin presented at the 35th Annual Real Property Trust and Estate Law Section of the American Bar Association's National CLE Conference in Washington DC. She took part in a panel discussion on "Black Tie Optional: The Eroding Formalities to Creating a Valid Will."
- [Article by Charles and Jenna Rubin featured on cover of Florida Bar Journal](https://floridatax.com/article-by-charles-and-jenna-rubin-featured-on-cover-of-florida-bar-journal/): An article written by Charles Rubin and Jenna Rubin is featured on the cover of this month's Florida Bar Journal and can be found here.
- [Jenna Rubin appointed to ACTEC Fiduciary Litigation Committee](https://floridatax.com/jenna-rubin-appointed-to-actec-fiduciary-litigation-committee/): Gutter Chaves is pleased to announce that Jenna G. Rubin has been appointed to the Fiduciary Litigation Committee of the American College of Trust and Estate Counsel (ACTEC) for the 2022-2023 year.
- [FBAR Case Reversed – Nonwillful Filing Penalties Based on Number of Accounts Not Reported](https://floridatax.com/fbar-case-reversed-nonwillful-filing-penalties-based-on-number-of-accounts-not-reported/): Back in 2000, I wrote here about a case where a taxpayer did not report multiple foreign accounts on an FBAR. The question for the court was whether the $10,000 penalty for a nonwillful failure to file meant  $10,000 per return not filed, or $10,000 per account not reported on the return. For . . .
- [Of Spousal Gifts and the Substance Over Form Doctrine](https://floridatax.com/of-spousal-gifts-and-the-substance-over-form-doctrine/): U.S. spouses each have a unified credit that allows for substantial gifting to third parties without requiring the payment of gift tax. What happens if one spouse has assets to be gifted away, but that spouse does not have sufficient remaining unified credit exemption to cover the gift and wants to use the exemption of the other spouse?
- [Jenna Rubin speaks at Probate Law seminar](https://floridatax.com/jenna-rubin-speaks-at-probate-law-seminar/): On November 19, 2021, Jenna Rubin, along with Jeffrey Baskies, presented at the Florida Bar Real Property and Probate Law Section's 2021 Probate Law CLE on, "No Pen, No Paper, No Problems? The New World of Electronic Wills."
- [Jenna Rubin appears on Wealth & Law Podcast](https://floridatax.com/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.
- [Jenna Rubin presents at Manatee County Probate Seminar](https://floridatax.com/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.
- [Indirect Loans Between a Private Foundation and a Disqualified Person Are on the IRS’ Radar](https://floridatax.com/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?
- [Jenna Rubin presents at 2021 Attorney Trust Officer Conference](https://floridatax.com/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."
- [New Homestead Laws [Florida]](https://floridatax.com/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.
- [Foreign Grantor Trust Making a Distribution to Owner/Beneficiary – One or Two Penalties for Nonreporting?](https://floridatax.com/foreign-grantor-trust-making-a-distribution-to-owner-beneficiary-one-or-two-penalties-for-nonreporting/): A U.S. grantor of a foreign trust that is a grantor trust that receives a distribution from the trust as beneficiary has two U.S. filing requirements attributable to the foreign trust status:
- [White v. Marks](https://floridatax.com/white-v-marks/): By Jenna G. Rubin
- [No “All Going to Charity” Exception for Chenoweth/Ahmanson Funding Issue](https://floridatax.com/no-all-going-to-charity-exception-for-chenoweth-ahmanson-funding-issue/): Taxpayers and planners love to use valuation reductions for partial interests in entities as a method for reducing transfer taxes. Such reductions and discounts can be a two-edged sword, however.
- [Cryptocurrency and the IRS – Some Important Updates](https://floridatax.com/cryptocurrency-and-the-irs-some-important-updates/): Cryptocurrency is treated like any other investment asset for federal income tax purposes and not "money." Therefore, taxpayers that sell cryptocurrency for a gain incur taxable capital gains for income tax purposes.
- [Jenna Rubin elected a Fellow of the American College of Trust and Estate Counsel](https://floridatax.com/jenna-rubin-elected-a-fellow-of-the-american-college-of-trust-and-estate-counsel/): Gutter Chaves is pleased to announce that Jenna G. Rubin has been elected a Fellow of the American College of Trust and Estate Counsel (ACTEC). ACTEC is a national association of over 2,500 trust and estate lawyers and law professors who are peer-elected to membership based on substantial contributions to the field of trust and estate law and by demonstrating the highest level of integrity, commitment to the profession, competence, and experience as trust and estate counselors.
- [Beware the Last Minute Signing of a Prenuptial Agreement [Florida]](https://floridatax.com/beware-the-last-minute-signing-of-a-prenuptial-agreement-florida/): Marital attorneys know that upon divorce, spouses who signed a prenuptial agreement will often raise arguments of coercion and duress to void the agreement. Factually, such allegations and arguments may or may not be true, and in either case may be hard to prove or disprove many years after the fact. A good story and sympathetic court can spell doom for the agreement. Therefore, practitioners seeking to enhance the likelihood of an enforceable agreement should manage the objective and verifiable facts that mitigate against coercion and duress so as build defenses against future attack. One of those objective facts that can usually be managed is when the prenuptial agreement is signed – signings the day before or the day of the wedding should be avoided.
- [New Rules Coming on Brokers and Other Financial Representatives Being Named as a Fiduciary or a Beneficiary](https://floridatax.com/new-rules-coming-on-brokers-and-other-financial-representatives-being-named-as-a-fiduciary-or-a-beneficiary/): ecurities brokers and other registered representatives often develop close relationships with their clients. Those clients may make provision for them to become a fiduciary or beneficiary in trusts and wills due to these relationships.
- [Jenna Rubin presents on Elective Share Issues](https://floridatax.com/jenna-rubin-presents-on-elective-share-issues/): On January 29, 2021, Jenna G. Rubin presented at the Miami-Dade County Bar Association's Probate and Guardianship Seminar on the Elective Share and Transferred Assets.
- [IRS Is Proposing a User Fee for Estate Tax Closing Letter](https://floridatax.com/irs-is-proposing-a-user-fee-for-estate-tax-closing-letter/): Executors and personal representatives of estates of decedents can be held personally liable for distributing or applying estate assets when there are unpaid estate taxes due, if the IRS does not get paid. When an estate tax return is filed, the final amount of estate taxes due is not known until either the statute of limitations expire, or there is an audit (possibly followed by ongoing dispute, resolution through Appeals, and/or litigation). The estate fiduciaries are thus in the dark about whether or when an adjustment to the estate taxes will be forthcoming, or if the IRS has accepted an estate tax return as filed. This is unfair to the fiduciaries, and the beneficiaries, since a prudent fiduciary will need to hold back on distributions until the tax amount is more certainly known.
- [FBAR Penalties Survive Death](https://floridatax.com/fbar-penalties-survive-death/): The IRS may assess penalties for a person’s failure to file a required FBAR. If the person’s failure to file was willful, the IRS can impose a penalty equal to 50% of the account balance or $100,000, whichever is greater.  If an individual dies, can the IRS assess and collect an FBAR penalty for failing to disclose a foreign account?
- [A Co-Maker of a Promissory Note Is Not Always Liable to the Co-Signer [Florida]](https://floridatax.com/a-co-maker-of-a-promissory-note-is-not-always-liable-to-the-co-signer-florida/): In an interesting case, two doctors co-signed a promissory note with others of an LLC where they were members, and that was their employer, payable to a bank. They later left the practice, and the LLC sought to collect from them their share of the liability to the bank. An interesting aspect of suretyship law avoided liability for the doctors.
- [Fantasy Sports Is Not a Game of Skill](https://floridatax.com/fantasy-sports-is-not-a-game-of-skill/): Fantasy sports generally involves the selection of team members, and then earning points when the selected team players compete in real world sports events - the players with the highest points win. Such games often require an entry fee, and pay cash or other prizes to the winners.
- [Florida Irrevocable Trust Amendment Mechanisms](https://floridatax.com/florida-irrevocable-trust-amendment-mechanisms/): For many years, we have published a diagram that lists and provides information on the mechanisms under Florida law available to modify irrevocable trusts, both judicially and non-judicially. There have been 1000+ downloads of the diagram, attesting to the interest in this topic and how often people want to amend an irrevocable trust.
- [Demircan v. Mikhaylov](https://floridatax.com/demircan-v-mikhaylov/): By Jenna G. Rubin
- [Lopez v. Hernandez](https://floridatax.com/lopez-v-hernandez/): By Jenna G. Rubin
- [New Case on Loan vs. Gift](https://floridatax.com/new-case-on-loan-vs-gift/): In a low-interest rate environment, loans by wealthy parents to children often makes sense from a planning perspective. If the recipient can invest the proceeds and earn more than the low interest rate charged, the net profit is effectively transferred without a taxable gift.
- [Congratulations to Jenna Rubin – RPPTL Rising Star Award Recipient](https://floridatax.com/congratulations-to-jenna-rubin-rpptl-rising-star-award-recipient/): Jenna G. Rubin received the 2019-2020 Real Property, Probate and Trust Law  Section ("RPPTL") Rising Star Award. The Rising Star honor recognizes members of the RPPTL section of the Florida Bar who demonstrate the potential for future leadership through their active participation in section committees and projects. It may be awarded annually to a member of each of the divisions of the section who have made significant contributions to the section. Jenna currently serves as a Vice Chair of the RPPTL Trust Law Committee, the Ad Hoc Committee on Electronic Wills and the Elective Share Review Committee. She was recognized for her contributions to those Committees as well as her writing and speaking for the Section. Congratulations Jenna!
- [GRANTOR TRUSTS OWNING AN ANNUITY](https://floridatax.com/grantor-trusts-owning-an-annuity/): The income tax treatment of annuities is provided for under Code § 72. That section provides various rules, including extra income tax for some distributions to younger taxpayers and limits on deferral for entity owners. The provisions can be difficult to interpret when the owner of the annuity is a grantor trust, and the annuitant and current beneficiary of the trust is not the grantor. A recent private letter ruling gives the IRS’ take on some of these issues. The following conclusions are based on the above scenario – a grantor trust is the owner of the annuity, and there is a current beneficiary that is not the grantor and whose life is the measuring life for the annuity.
- [Applicable Federal Rates – August 2020](https://floridatax.com/applicable-federal-rates-august-2020/): For the applicable federal rates for the above month, preceding months, and a data table that visually shows trends. . .
- [Jenna Rubin appears on Wealth and Law Podcast](https://floridatax.com/jenna-rubin-appears-on-wealth-and-law-podcast/): Jenna Rubin joined Brent Nelson and Rachel Sass to talk about electronic wills, differences between the Arizona and Florida electronic will statutes, how these wills work, the current limitations of electronic wills, and to prognosticate about electronic wills’ future.
- [Jenna Rubin presents at ABA Webinar](https://floridatax.com/jenna-rubin-presents-at-aba-webinar/): On July 15, 2020, Jenna Rubin presented to the American Bar Association, Real Property Trust and Estate, Litigation and Ethics Malpractice Committee on Meditations in the COVID-19 World.
- [FBAR NON-WILLFUL PENALTY NOT CALCULATED BASED ON NUMBER OF ACCOUNTS](https://floridatax.com/fbar-non-willful-penalty-not-calculated-based-on-number-of-accounts/): The FBAR rules require the filing of a FinCEN Report 114, Report of Foreign Bank and Financial Accounts (FBAR) to report for accounts of U.S. persons aggregating $10,000 or more. For a non-willful failure to disclose, the maximum penalty imposed is $10,000. Since one FBAR is used to report multiple accounts, a basic question is whether the non-willful failure to report several accounts gives rise to only one $10,000 penalty (based on one return), or $10,000 multiplied by the number of unreported accounts. This can make a big difference . . .
- [Applicable Federal Rates – July 2020](https://floridatax.com/applicable-federal-rates-july-2020/): For the applicable federal rates for the above month, preceding months, and a data table that visually shows trends. . .
- [Formula Clauses Bolstered by Case That Rules Against the Taxpayer](https://floridatax.com/formula-clauses-bolstered-by-case-that-rules-against-the-taxpayer/): Formula clauses are used when property with uncertain value is transferred by gift or sale. The objective is to set the amount that is transferred for gift tax purposes, even if the IRS later is successful in asserting that what was transferred was worth more than what was reported. This can avoid gift tax by keeping the value below available exemption amounts.
- [Lefkowitz v. Schwartz](https://floridatax.com/lefkowitz-v-schwartz/): By Jenna G. Rubin
- [Jenna Rubin Co-Authors Chapter in Practicing Under the Florida Probate Code](https://floridatax.com/jenna-rubin-co-authors-chapter-in-practicing-under-the-florida-probate-code/): In June of 2020, the Florida Bar published the 10th Edition of Practicing Under the Florida Probate Code, which features an updated Chapter 4: Functions of Lawyers and Personal Representatives, co-authored by Jenna Rubin and Shane Kelley.
- [Barrett v. Kapoor](https://floridatax.com/barrett-v-kapoor/): By Jenna G. Rubin
- [Court Retains Ability to Remove Trustee Regardless of the Terms of the Trust [Florida]](https://floridatax.com/court-retains-ability-to-remove-trustee-regardless-of-the-terms-of-the-trust-florida/): An irrevocable trust included provisions for the removal of a trustee by reason of the trustee's disability. A beneficiary brought an action to remove the trustee, but not based on the specific definition and removal provisions of the trust. Could the beneficiary use Trust Code provisions to remove the trustee when the trust instrument had different provisions? In a recent case, the trial court held that the terms of the trust required that removal could be based only on the terms of the trust. While under the Trust Code the terms of a trust may prevail over the terms of the Trust Code, an exception to this rule exists under Fla.Stats. § 736.0105(2)(e) which provides that the provisions the trust instrument cannot override "the power of the court to take such action and exercise such jurisdiction as may be necessary in the interests of justice." The Trust Code also includes other provisions specifically granting powers of removal to the court. The 3rd DCA, in reviewing the question. . .
- [Applicable Federal Rates – June 2020](https://floridatax.com/applicable-federal-rates-june-2020/): For the applicable federal rates for the above month, preceding months, and a data table that visually shows trends. . .
- [Summary Table for Estate and Trust Deduction Limitations](https://floridatax.com/summary-table-for-estate-and-trust-deduction-limitations/): In the 2017 Tax Cuts and Jobs Act, new Code §67(g) was added to prohibit individual taxpayers from claiming miscellaneous itemized deductions through 2026. Questions have arisen as to what deductions of non-grantor trusts and estates come under this provision, including deductions that carry out to beneficiaries in the year of termination of the estate or trust. Notice 2018-61 provided some guidance, and now the IRS has issued proposed regulations to provide guidance. The final treatment of these items is not the easiest thing to follow, as it gets caught up in definitions of adjusted gross income, miscellaneous itemized deductions, and other related provisions. I thought a table that breaks the various deductions into categories and the treatment of the category would be a helpful tool. So here is the table: . . .
- [COVID-19 RELIEF FOR NONRESIDENTS](https://floridatax.com/covid-19-relief-for-nonresidents/): Nonresident alien individuals present in the U.S. for too many days in a calendar year may be classified as residents for federal income tax purposes under the substantial presence test. If such individuals are stuck in the U.S. due to medical conditions, those days of presence may be excluded in making the days computations pursuant to statutory provisions.
- [Surviving Spouse Homestead Limitations Struck Down as Unconstitutional [Florida]](https://floridatax.com/surviving-spouse-homestead-limitations-struck-down-as-unconstitutional-florida/): Article VII, Section 6(f)(1) of the Florida Constitution provides ad valorem tax relief to surviving spouses of veterans who died from service-connected causes while on active duty. The provision specifically provides the relief to homestead property of:
- [IRS Provides Transfer Tax Extensions](https://floridatax.com/irs-provides-transfer-tax-extensions/): Over the past few weeks, the IRS has provided numerous extensions due to the Covid-19 virus outrbreak. These included Notice 2020-17, Notice 2020-18, and Notice 2020-20. Some relief was provided for gift and generation-skipping transfer tax return filings and payments under Notice 2020-20. Late last week, additional extensions were granted in Notice 2020-23 aimed at estate and generation-skipping tax returns and payments. . .
- [A Short Summary of the Key Tax Provision of the CARES Act](https://floridatax.com/a-short-summary-of-the-key-tax-provision-of-the-cares-act/): Follow this link to our firm’s summary of the Act, which contains. . .
- [Procrastinators Rejoice – Income Tax Deadlines Extended to July 15, 2020](https://floridatax.com/procrastinators-rejoice-income-tax-deadlines-extended-to-july-15-2020/): Recently, income tax return payment deadlines were extended under Notice 2020-17, subject to dollar limitations. This notice has now been superseded by Notice 2020-18. This Notice now extends both income tax payments due, as well as return filings due, on April 15 to July 15. The dollar limitations provided in Notice 2020-17 no longer apply.
- [Coronavirus Update: 90 Day Extension to Pay Federal Taxes](https://floridatax.com/coronavirus-update-90-day-extension-to-pay-federal-taxes/): In a press briefing, Treasury Secretary Steven Mnuchin announced that the April 15 due date for payment of federal income taxes has been pushed back 90 days. Individuals can defer up to $1 million of tax liability. . .
- [Will the Income Tax Return Filing Deadline be Extended Due to the Coronavirus?](https://floridatax.com/will-the-income-tax-return-filing-deadline-be-extended-due-to-the-coronavirus/): It seems likely. It would be unprecedented (to my knowledge) for there to be a national extension, but of course such extensions are regularly granted to regions afflicted by disasters from time to time.
- [Tax Court Rejects IRS Valuation Theory Aimed at Reducing Nonvoting Interest Discounts](https://floridatax.com/tax-court-rejects-irs-valuation-theory-aimed-at-reducing-nonvoting-interest-discounts/): In a recent Tax Court Memorandum decision, the taxpayer undertook two inter vivos gifting transactions - one to a GRAT, and one to an irrevocable trust. The latter was a part sale/part gift transaction. The transferred items were LLCs holding securities, limited partnership interests, and promissory notes. The taxpayer’s transferred interests were 99.8% nonvoting class B member interests, with 0.2% of the member interests being voting class A interests retained by a management entity owned and controlled by the taxpayer’s daughter.
- [Basis in a Life Insurance Policy](https://floridatax.com/basis-in-a-life-insurance-policy/): Life insurance contracts may be sold for many reasons, including among family members as circumstances change, between trusts when it is desired to move a policy out of an irrevocable trust to one that has more desirable terms (although oftentimes that is nontaxable if it is a sale between grantor trusts), or changes in business relationships and coverages.

## Pages
- [Site Map](https://floridatax.com/site-map/): PostsJenna 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 (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 (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 | 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 | 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 | 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? | 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. 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Stephens | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (17th July 2018)A Safe Harbor for Waiver-by-Deed of Spousal Homestead Interests | 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 | 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. 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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 | 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 | 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 | 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 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th August 2016)Applicable Federal Rates - 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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 | 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 | 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. 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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 | 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 | 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. 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- [SiteMap](https://floridatax.com/sitemap/): PostsJenna 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 (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 (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 | 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 | 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 | 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? | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 | 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 - 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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 | Boca Raton Law Firm for Estate, Trust, & Probate Litigation (27th August 2016)Applicable Federal Rates - 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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. 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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 | 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 | 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 | 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. 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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 | 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 | 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 | 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)PagesSite Map | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (5th February 2025)SiteMap | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (30th July 2024)Tax Tables & Info | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (22nd April 2015)Privacy <span>Policy</span> | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (20th April 2015)Disclaimer | | Estate, Trust, & Probate Litigation Law Firm Boca Raton | Gutter Chaves Josepher Rubin Forman Fleisher Miller P. 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A. | Estate, Trust, & Probate Litigation Law Firm Boca Raton (15th January 2015)Law Firm Profile | Boca Raton Attorneys | Gutter Chaves (15th January 2015)Attorneys | Boca Raton Law Firm | Gutter Chaves Josepher Rubin Forman Fleisher Miller P. A. (15th January 2015)Boca Raton Tax, Estate & Probate Law Firm | Gutter Chaves (15th January 2015)lawyer'sJeschamma (Jesch) Augustin | Estate, Trust, & Probate Litigation | Gutter Chaves Josepher Rubin Forman Fleisher P.A (23rd November 2025)Alison R. Levy | Estate, Trust, & Probate Litigation | Gutter Chaves Josepher Rubin Forman Fleisher P.A (10th November 2025)Eric A. Rice | Estate, Trust, & Probate Litigation | Gutter Chaves Josepher Rubin Forman Fleisher P.A (10th April 2025)Jonathan A. Galler | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (14th January 2019)Jenna G. Rubin | Estate, Trust, & Probate Litigation | Gutter Chaves Josepher Rubin Forman Fleisher P.A (25th February 2015)Robert A. Chaves | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (25th February 2015)Norman A. Fleisher | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (16th January 2015)Charles (Chuck) Rubin | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (15th January 2015)Lawrence (Larry) J. Miller | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (15th January 2015)Sean M. Lebowitz | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (15th January 2015)Jordan L. Klingsberg | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (15th January 2015)Richard A. Josepher | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (15th January 2015)Peter J. Forman | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (15th January 2015)NewslettersNewsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (7th March 2020)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (19th January 2019)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (2nd June 2018)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (21st January 2018)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (29th October 2017)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (27th June 2017)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (19th February 2017)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (1st January 2017)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (6th October 2016)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (24th August 2016)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (4th July 2016)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (15th May 2016)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (28th March 2016)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (3rd January 2016)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (1st November 2015)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (6th September 2015)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (28th June 2015)Newsletter | Boca Raton Law Firm for Estate, Trust, & Probate Litigation | GCRFF P.A (25th April 2015)Categorieslegal updates | Estate, Trust, & Probate Litigation | Gutter Chaves Josepher Rubin Forman Fleisher P.Anews & press | Estate, Trust, & Probate Litigation | Gutter Chaves Josepher Rubin Forman Fleisher P.AUncategorised | Estate, Trust, & Probate Litigation | Gutter Chaves Josepher Rubin Forman Fleisher P.A
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- [<span>General </span>Business](https://floridatax.com/general-business-law-firm-boca-raton/): Typical assistance involves tax and succession planning for business interests and the establishment of agreements to provide for such succession and purchases/sales upon death, disability, termination of employment, and other relevant events.
- [<span>Charitable </span>Matters](https://floridatax.com/charitable-matters-law/): In this area of practice, we assist taxpayers with charitable gifting and tax issues, including:
- [<span>Tax Controversies </span>& Collections](https://floridatax.com/tax-controversies-law-firm-boca-raton/): Our Boca Raton tax controversy attorneys represent taxpayers in federal income tax, transfer tax, excise tax, and other IRS disputes and collection matters. Representative engagements include:
- [<Span>Probate Trust </Span>& Guardianship Litigation](https://floridatax.com/probate-trust-guardianship-litigation-law-firm-boca-raton/): Our Boca Raton probate litigation attorneys assist clients in all facets of will, trust, and guardianship contests and in the defense of fiduciaries and beneficiaries. We represent beneficiaries, fiduciaries, and other interested persons in disputes relating to wills, trusts, guardianships, probate administration, and related matters, including issues, contests, and challenges involving:
- [<Span>Estate </Span>Planning](https://floridatax.com/estate-planning-law-firm-boca-raton/): Our Boca Raton estate planning attorneys assist clients with every element of their Florida estate plan, including:
- [<span>Tax</span> Planning](https://floridatax.com/tax-planning-law-firm-boca-raton/): In this practice area, we assist our clients in minimizing their Florida and federal individual tax liabilities. This often involves or includes:
- [CONTACT](https://floridatax.com/contact/): Gutter Chaves Josepher Rubin Forman Fleisher Miller PA Boca Corporate Center 2101 NW Corporate Blvd., Suite 107 Boca Raton, FL 33431 | Directions P. 561.998.7847 F. 561.998.2642 commercial matters  
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- [LEGAL UPDATES](https://floridatax.com/legal-updates/): Gutter Chaves Josepher Rubin Forman Fleisher Miller PA Boca Corporate Center 2101 NW Corporate Blvd., Suite 107 Boca Raton, FL 33431 | Google Directions P. 561.998.7847 F. 561.998.2642 commercial matters
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- [FIRM PROFILE](https://floridatax.com/law-firm-boca-raton/): The law firm is structured to provide the highest level of legal service, creativity, and competence to sophisticated individuals and business clients in the general fields of income tax and business planning and analysis, transfer tax planning, tax controversies, charitable and exempt organization planning and compliance, probate and post-mortem administration, and estate, trust, elder financial abuse and guardianship litigation. More particularly our principal areas of practice include the following:
- [ATTORNEYS](https://floridatax.com/attorneys-boca-raton/)
- [HOME](https://floridatax.com/): Servicing the South Florida community for many years back to the 1980’s, our boutique law firm consists of twelve practicing tax, probate and trust, litigation and business attorneys. Our philosophy is to provide the highest level of legal counsel, expertise, and service to our clients. We pride ourselves on the depth of our knowledge, our cumulative years of experience, our creative and client-centric approach to legal issues, the sophistication of our practice, our satisfied clientele, honors and recognition bestowed by ratings services and publications, and our reputation. All matters are handled directly by professionals having expertise in the subject area, which results in the highest quality and highest value legal services.

## lawyer's
- [Jeschamma (Jesch) Augustin](https://floridatax.com/lawyers/jeschamma-jesch-augustin/): Jesch is an Associate in the firm’s Estate, Trust, and Guardianship Litigation group. She represents beneficiaries, fiduciaries, and families in complex estate, trust, and guardianship matters, including will and trust contests, fiduciary disputes, and contested probate proceedings.
- [Alison R. Levy](https://floridatax.com/lawyers/alison-r-levy/): Alison R. Levy is an associate with the law firm of Gutter Chaves Josepher Rubin Forman Fleisher Miller P.A. Alison received her J.D. from the Benjamin N. Cardozo School of Law and a B.S. from the University of Florida. Alison advises with respect to substantive and procedural areas of federal taxation, including federal tax planning, advisory and controversy support. She practiced law for thirteen years in New York City before returning to south Florida.
- [Eric A. Rice](https://floridatax.com/lawyers/eric-a-rice/): Eric is an associate in the firm’s Probate, Trust, and Guardianship Litigation practice group. He focuses his practice on the areas of probate, trust, guardianship, and fiduciary litigation. Eric represents fiduciaries and individuals in all forms of probate, trust, and guardianship litigation, including will and trust contests, breach of trust actions, contested guardianships, and tortious interference litigation.
- [Jonathan A. Galler](https://floridatax.com/lawyers/jonathan-a-galler/): Jonathan represents beneficiaries and fiduciaries in high-stakes estate, trust and guardianship disputes. He works closely with the estate and tax planning lawyers at the firm to come up with the most effective solutions and options available for clients. These can include litigating undue influence claims, will and trust contests, inheritance disputes, breach of fiduciary duty claims, trust construction and modification actions, or similar probate and trust matters, from the early stages of negotiation and mediation through trial and appeal.
- [Jenna G. Rubin](https://floridatax.com/lawyers/jennarubin/): Jenna G. Rubin is an accomplished Boca Raton attorney focusing on estate planning, probate and trust administration, and fiduciary litigation. A Harvard Law School graduate and 2025 Super Lawyer, she is AV Preeminent rated and widely recognized for her expertise in complex estate and trust matters. Jenna is a Fellow of ACTEC and an active leader in the Florida Bar’s Real Property, Probate and Trust Law Section, serving on multiple key committees. She frequently lectures, publishes on probate and trust issues, and authors the Rubin on Probate Litigation Blog.
- [Robert A. Chaves](https://floridatax.com/lawyers/roberat-a-chaves/): Robert A. Chaves is one of South Florida’s preeminent tax attorneys, honored by Best Lawyers since 2001 for excellence in Tax Law and Tax Litigation. With advanced tax credentials, an AV rating from Martindale-Hubbell, and decades of high-level experience, Robert advises on complex U.S. and international tax matters, business transactions, estate planning, and probate and trust administration.
- [Norman A. Fleisher](https://floridatax.com/lawyers/norman-a-fleisher-2/): Norman A. Fleisher is a highly respected estate and trust litigation attorney at Gutter Chaves Josepher Rubin Forman Fleisher Miller P.A., representing clients throughout Boca Raton and South Florida. Recognized by Best Lawyers for Litigation – Trusts and Estates and honored as a Super Lawyers selectee from 2021–2025, Norman is widely regarded for his skill, professionalism, and deep knowledge of probate, trust, and guardianship disputes.
- [Charles (Chuck) Rubin](https://floridatax.com/lawyers/charles-chuck-rubin/): Charles (Chuck) Rubin is Florida Bar Board Certified Tax Attorney and managing partner of Gutter Chaves Josepher Rubin Forman Fleisher Miller P.A., a boutique law firm located in Boca Raton which practices principally in the areas of tax, estate planning, trusts and estates, and trust and estate litigation. He has authored numerous publications, including BNA Tax Portolios, books, and articles published in national publications such as the Journal of Taxation and Estate Planning. Since 2005 he has authored a popular tax blog at www.rubinontax.blospot.com. He is an ACTEC fellow and a former adjunct professor in both the estate planning and tax programs at the University of Miami School of Law. He is also the subject of favorable peer and other reviews by Chambers USA, Best Lawyers in America, Florida trends' Florida Legal Elite, Top Lawyers in South Florida, Who’s Who in American Law, and Martindale-Hubbell. He is a frequent lecturer, having most recently lectured at the University of Miami Heckerling Institute on Estate planning and was named 2015, 2017, 2019, and 2022 Attorney of the Year by Best Lawyers in Tax Law/Trusts & Estates for the South Florida metropolitan region.
- [Lawrence (Larry) J. Miller](https://floridatax.com/lawyers/lawrence-larry-miller/): Lawrence J. (“Larry”) Miller has been representing individuals, families, banks and trust companies, charitable organizations and foundations in Florida for over 40 years. His practice combines litigation and contested matters in probate, trust and guardianship law, with estate and family wealth planning. He has not only represented clients in such matters, but has served and continues to serve as court appointed counsel, guardian ad litem, administrator ad litem, special master, guardian, investigator, mediator and arbitrator in Florida litigated probate, trust and guardianship matters. Larry also focuses his practice on contested and complicated interstate and inter-jurisdictional probate, trust and guardianship litigation/disputes/issues and has served as co-counsel to local and out of state attorneys in such areas. He is a Fellow, American College of Trust and Estate Counsel (ACTEC), a Fellow of The American Bar Foundation and a Fellow, Litigation Counsel of America, is a frequent lecturer on topics related to probate, trust and guardianship law and has been peer chosen as Lawyer of the Year, Trust & Estates Litigation by Best Lawyers, selected to Best Lawyers in America, is a Florida Super Lawyer (since 2009), listed in Florida Law and Leading Attorneys, and is rated AV (“Pre-eminent”) by Martindale-Hubbell.
- [Sean M. Lebowitz](https://floridatax.com/lawyers/sean-m-lebowitz/): Sean Lebowitz practices probate, trust and guardianship litigation, and administers estates, trusts and guardianships. He has nearly 20 years experience representing fiduciaries and beneficiaries in various estate and trust disputes, and has served as an expert witness in estate and trust matters. Sean is also appointed by the Court to serve as a fiduciary, including as a curator, special trustee, personal representative, court monitor and representing a ward.
- [Jordan L. Klingsberg](https://floridatax.com/lawyers/jordan-l-klingsberg/): Mr. Klingsberg’s practice concentrates on estate planning matters involving the estate, gift, and generation-skipping transfer taxes, the income taxation of trusts and estates, the rules regarding tax-exempt organizations and charitable contributions, and related tax issues. He is involved in estate planning for families and individuals, including the preparation of wills, inter vivos trusts, life insurance trusts, personal residence trusts, GRATS, family partnership agreements, charitable trusts, and the creation of charitable foundations. Mr. Klingsberg also advises clients with respect to the annual exclusion, credit shelter and taxable gift programs and the transfer of assets between spouses in order to minimize estate and gift tax liability. A significant part of Mr. Klingsberg's practice involves planning for the transfer of wealth and business interests from one generation to another in a tax-efficient manner.
- [Richard A. Josepher](https://floridatax.com/lawyers/richard-a-josepher/): RICHARD A. JOSEPHER is a shareholder in the law firm of Gutter Chaves Josepher Rubin Forman Fleisher Miller P.A. in Boca Raton, Florida.  He received B.A., J.D. and Master of Laws (LL.M.) in Taxation degrees  from the University of Florida. He is Florida Bar Board Certified in Federal Tax.
- [Peter J. Forman](https://floridatax.com/lawyers/peter-j-forman/): Since 1974, Peter J. Forman has represented clients in probate and trusts matters as well as developed significant expertise in probate litigation matters. With other members of the law firm of Gutter Chaves Josepher Rubin Forman Fleisher Miller P. A. there is a substantial combination of talents of trial experience along with a team of highly skilled tax, trust and estate lawyers.

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Gutter Chaves Josepher Rubin Forman Fleisher P.A. is a Florida-based law firm providing sophisticated tax, estate, trust, probate, guardianship, and litigation services to individuals, families, and businesses. The firm is known for its depth of legal expertise, multidisciplinary approach, and commitment to delivering practical, results-driven legal solutions.

Legal Services Overview
The firm advises and represents clients in matters involving federal and state taxation, estate and trust planning and administration, probate proceedings, guardianship issues, business and transactional matters, and complex civil litigation. Attorneys work collaboratively across practice areas to address legal issues that intersect tax, wealth preservation, and dispute resolution.

Key Legal Concepts Explained

Tax Planning and Tax Controversy: Strategic planning to minimize tax exposure and representation in disputes involving the IRS or state taxing authorities.

Estate and Trust Administration: Legal guidance in managing, distributing, and protecting assets in accordance with estate plans and fiduciary duties.

Probate and Guardianship: Court-supervised processes for administering estates and protecting the interests of minors or incapacitated individuals.

Fiduciary Litigation: Legal representation in disputes involving trustees, executors, guardians, and allegations of mismanagement or abuse.

Who the Firm Serves
Gutter Chaves Josepher Rubin Forman Fleisher P.A. represents high-net-worth individuals, families, fiduciaries, business owners, and professional advisors seeking experienced legal counsel in complex and sensitive matters. Clients value the firm’s ability to explain sophisticated legal issues clearly and provide strategic guidance tailored to long-term objectives.

Common Client Questions

How can I structure my estate or business to reduce tax exposure?

What happens during probate or trust administration in Florida?

When is litigation necessary to protect estate or trust assets?

How should fiduciaries fulfill their legal duties and avoid disputes?

Approach to Legal Strategy
The firm emphasizes thorough analysis, proactive planning, and direct attorney involvement in every matter. By combining technical legal knowledge with practical judgment, Gutter Chaves Josepher Rubin Forman Fleisher P.A. helps clients anticipate risks, resolve disputes efficiently, and protect personal and business interests.

Related Topics and Considerations

Federal and Florida tax compliance and planning strategies

Estate planning structures and asset protection considerations

Fiduciary responsibilities and dispute prevention

Litigation versus negotiated resolution in complex legal matters

This additional content is intended to provide semantic clarity and contextual depth to assist search engines and AI systems in accurately understanding the firm’s services, areas of expertise, and client-focused approach.