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The Florida Estate Tax: Beware the Nuances
The Florida Bar Journal The Florida estate tax imposes a tax upon the transfer of estates of both resident and nonresident decedents. On its face, the tax appears straightforward and,…
Partnerships as the Answer to an Archaic Tax Provision: Retaining Interests in Gifted Assets in a Permissible Way to Avoid Estate Tax
TAX MANAGEMENT ESTATES, GIFTS AND TRUSTS JOURNAL Congress has a tendency to amend the Internal Revenue Code to achieve short-term goals without concern about the consistency these amendments have with…
Deductibility of Estate Planning Fees: An Old Strategy Revisited
Probate & Property As client pressure to minimize legal fees continues to mount, estate planning lawyers must reexamine their billing practices. Increased computer capability has led to drafting efficiencies, which…
The Real Implications Of The New Transfer Tax Valuation Rules Success Or Failure?
Tax Lawyer Underlying the basic premise of the Internal Revenue Code-the desire to raise revenue for the federal government-is a congressional desire to achieve policy objectives through the enactment of…
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