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Archive for the ‘Estate, Gift & GST Planning’ Category

Improvements Made to Florida’s Estate Tax Apportionment Statute in ActionLine

Published: July 29th, 2015

By: David J. Akins

David J. Akins recently co-authored the article titled; Improvements Made to Florida’s Estate Tax Apportionment Statute which was published originally in the Florida Bar RPPTL Section’s ActionLine, Summer 2015 issue. The article may be viewed in its entirety HERE.   David J. Akins is a shareholder in the Orlando office of the Dean Mead law firm. He received […]

Dean Mead Welcomes Michelle Naberhaus: Probate, Trust and Guardianship Litigator

Published: May 11th, 2015

VIERA, Fla. – (May 11, 2015) – Dean Mead, a business law firm with five offices across Florida, announced that Michelle L. Naberhaus has joined its Brevard County office as Of Counsel in the Estate and Succession Planning department. Naberhaus has more than 15 years of experience and is well-known throughout the Space Coast for […]

Brian Malec on Florida’s Family Trust Company Legislation in ActionLine

Published: November 20th, 2014

By: Brian M. Malec

Brian Malec on Florida’s Family Trust Company Legislation   Brian M. Malec, attorney in our Orlando office, recently co-authored Florida Enacts Family Trust Company Legislation with Scott A. Bowman. The article was published in ActionLine; Fall 2014 edition. Brian was one of the principal authors of Florida’s Family Trust Company Legislation. Click HERE to view the article.

Consequences of Modification of a QTIP Trust Settlement

Published: October 23rd, 2014

By: David J. Akins

Consequences of Modification of a QTIP Trust Settlement: One Scenario in ‘The Tale of Moné Baggs Smith’ A “QTIP” trust is a “Qualified Terminable Interest Property” trust. It is often used by spouses in a second or subsequent marriage where at least one party has children from a previous marriage. The QTIP trust allows the […]

How to Modify a Credit Shelter Trust without Destroying Tax Benefits

Published: September 4th, 2014

By: Brian M. Malec

How to Modify a Credit Shelter Trust without Destroying Tax Benefits A credit shelter trust, often referred to as the “Family Trust,” helps married couples avoid estate taxes when passing assets to their heirs. Upon the death of the settlor, the spouse benefits from the trust assets and the income they generate for the remainder […]

Florida Supreme Court Case Illustrates the Dangers of Online Legal Forms

Published: May 19th, 2014

By: Dana M. Apfelbaum

On March 27, 2014, the Florida Supreme Court issued an opinion in the case of Aldrich v. Basile.  This case concerned the Last Will and Testament of Ann Aldrich, which she drafted using an “E-Z Legal Form.”  Ms. Aldrich made specific bequests in the Will, but the Will contained no residuary clause.  After the Will […]

Analysis of the Obama Administration’s Fiscal Year 2015 Revenue Proposals of Importance to Estate Planners: Part I – Transfer Tax Proposals

Published: April 1st, 2014

By: David J. Akins

The General Explanations of the Administration’s Fiscal Year 2015 Revenue Proposals released last month (the “Proposals”) contains several provisions that would affect estate planning clients.  Most of the provisions have been included in the Administration’s prior Proposals, but a couple of new provisions have been added. Part I of this post deals with transfer tax changes […]

What Does the Demise of DOMA Mean for Floridians?

Trust and Estate Attorney Orlando
Published: October 8th, 2013

By: Matthew J. Ahearn

What Does the Demise of DOMA mean for Floridians? Section 3 of the of the Defense of Marriage Act (commonly known as DOMA) amended the Dictionary Act in Title 1, Section 7 of the United States Code to define “marriage” as only a legal union between one man and one woman as husband and wife […]