New Newsletter Published!

A new newsletter has been published – read it here!

Recent News

25 Aug 2020

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!

09 Aug 2020

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.

Code § 72(q) 10% additional tax on early distributions. This provision imposes. . .

19 Jul 2020

Applicable Federal Rates – August 2020

For the applicable federal rates for the above month, preceding months, and a data table that visually shows trends. . .

17 Jul 2020

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.

Episode 8: Electronic Wills

Listen Now

15 Jul 2020

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.

A boutique law firm with a practice limited to

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