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Archive for 2017

New Deduction For Qualified Business Income of S Corporations, Partnerships, LLCs and Sole Proprietorships

Published: December 29th, 2017

Stephen R. Looney

Effective January 1, 2018, the Tax Cuts and Job Act, formally entitled “An Act to Provide For Reconciliation Pursuant to Titles II and IV of the Concurrent Resolution on the Budget for Fiscal Year 2018” (the “Tax Act”), enacts new Internal Revenue Code (“Code”) Section 199A which generally provides a deduction of 20% of the […]

Estate Planning Implications Under The Tax Cuts and Jobs Act

Trust and Estate Attorney Orlando
Published: December 22nd, 2017

Matthew J. Ahearn Brian M. Malec

In their first major legislative victory since President Trump took office, the GOP passed through the House and Senate earlier this week what is touted to be the most extensive reform of the U.S. tax system since 1986. President Trump officially signed the bill into law this morning before leaving Washington for Mar-A-Lago. This Article […]

Commercial Landlord and Property Manager Alert: Complying with Florida’s New Rent Tax Rate

Dean Mead Attorney Mark Holcomb
Published: December 21st, 2017

Mark E. Holcomb Vicki L. Berman

The Florida Legislature reduced the state commercial rentals tax rate from 6% to 5.8% for rental periods beginning on or after January 1, 2018. This article guides commercial landlords and property managers in complying with that rate change.  While the reduced tax rate applies to commercial rental consideration, it does not apply to other charges […]

Donor Advised Funds Update (December 2017) – New Rules

Published: December 21st, 2017

Jane Dunlap Callahan

The IRS has provided important guidance for donor advised funds (“DAFs”) in Notice 2017-73. In the Notice, the IRS stated that it will allow a DAF to make a distribution to a charity that fulfills the donor’s pledge. Previously, the rules were unclear regarding whether such a distribution would be treated as providing more than an […]

Michael Minton in Citrus Industry Magazine on Solar Energy Farms

Published: December 12th, 2017

Michael D. Minton

Michael D. Minton, Chair of Dean Mead’s Agribusiness Industry Team and Solar Energy Team, was quoted in the article titled, Solar Energy from Abandoned Groves, published in the Citrus Industry Magazine. Minton hints on some of the highlights from his team’s presentation at the Florida Agriculture Financial Management Conference, held in November. “Some growers have […]

Details Matter: Probate Litigation Edition

Published: November 30th, 2017

Brad Gould

Last year, we posted an article concerning United Bank v. Estate of Frazee, a Fourth District Court of Appeals probate case where an attorney for a creditor failed to comply with Florida’s e-filing rules.  The failure to comply with procedural rules in probate cases has once again arisen in Florida’s Fourth District Court of Appeals, […]

Michael Minton and Stephen Looney in Orlando Sentinel on Impact of GOP Tax Plan on Florida Businesses

Published: November 29th, 2017

Michael D. Minton Stephen R. Looney

Dean Mead attorneys, Michael Minton and Stephen Looney, were quoted in the article titled, Bill Nelson: GOP tax plan would burden Florida small biz published in the Orlando Sentinel November 21, 2017. The article highlighted Sen. Bill Nelson’s roundtable discussion with Orlando business owners on the impact of proposed tax packages in Florida.  Read the […]

USAmeriBank Features Interview with Melanie Griffin

Published: November 29th, 2017

Melanie S. Griffin

Melanie Griffin, managing shareholder of Dean Mead’s Tampa office, was interviewed by USAmeriBank’s Women Entrepreneurs (WE). Read the article here: Women in Leadership: 5 Questions with Melanie S. Griffin. In addition, Griffin was featured in The Small Magic podcast. The podcast was uploaded to the Library Guide for the Henry Latimer Center for Professionalism at the […]