ARTICLES
- Recent Articles
- Asset Protection Planning Issues
- Charitable Planning Issues
- Estate Planning: Advanced Topics - QPRTs, FLPs, GRATs, Dynasty Trusts and more
- Estate Planning: In General
- Family Law Issues: Estate Planning in Divorce and Nuptial Agreement
- Florida Law Issues: Homestead, Change of Domicile and more
- IRA Planning Issues
- Life Insurance Planning Issues
- "Modern"/"Non-Traditional" Estate Planning Issues: Multiple Marriages, Same-Sex Couples and more
- Tax Rulings and Developments
Recent Articles
May 2012
Baskies & Nash on Aronson II: Florida 3rd DCA Withdraws a Controversial Homestead Decision and Substitutes a New/Better Ruling
March 2012
Jeff Baskies' Top 10 List of Philanthropic Topics Addressed at the 2012 Heckerling Institute
January 2012
Taking a Closer Look at Our Living Will FormsTop Ten Planning Opportunities for the 5 Million Gift Tax Exemption
November 2011
Capato Vs. Commsioner of Social Security. 3rd Circuit Allows Social Security Benefits to Posthumously Conceived TwinsTop 10 Planning Ideas to Consider Before December 31, 2010
May 2011
3rd DCA Withdraws Habeeb Opinion, What Now?Habeeb v. Linder Florida's 3rd DCA Throws Homestead Jurisprudence for a Loop: Can Signing a Deed Constitute a Homestead Waiver?
January 2011
New Florida Homestead Laws Add Flexibility in Estate Planning
Recent revisions in the Florida homestead rules create new planning opportunities for credit shelter trusts, dynastic trusts, and those with special-needs beneficiaries.
December 2010
New Tax Relief Act Includes Major changes to Estate PlanningOn December 17 the President signed the “The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010” (“The Tax Relief Act”). Importantly, the Tax Relief Act adopts a $5 million Gift, Estate and Generation-Skipping Transfer Tax exemption and applies a 35% tax rate on taxable transfers. It also extends many favorable income tax provisions, including the charitable rollover for IRA distributions. However, the Tax Relief Act only lasts two years; therefore, further changes may be coming.