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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,…

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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…

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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…

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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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