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Archive for the ‘Fiduciary Income Tax’ Category

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

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.

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

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 […]

Dean Mead Attorneys Present During FICPA’s University of Florida Accounting Conference

Published: November 19th, 2013

Brad Gould

Dean Mead attorneys Jack Bovay, Richard Withers and Brad Gould were featured speakers at the FICPA University of Florida Accounting Conference (UFAC), which took place November 7-8, 2013. The conference was held in Gainesville, Florida as part of FICPA’s 75 year tradition. Mr. Bovay and Mr. Withers presented together on Fiduciary Accounting and Reporting. Mr. Gould, who is a member of the Board of Governors for […]

Paradigm Shift in Estate Planning

Trust and Estate Attorney Orlando
Published: March 15th, 2013

Matthew J. Ahearn

The American Taxpayer Relief Act of 2012 (ATRA) ends a tectonic shift in estate planning that began many years ago with the 2001 Bush tax cuts.  ATRA now provides every taxpayer with a $5 million estate tax exemption, adjusted annually (since 2011) for increases in the cost of living, and a top estate tax rate […]

AICPA’s Comments on Notice 2011-66

Trust and Estate Attorney Orlando
Published: September 14th, 2011

Matthew J. Ahearn

On September 7, the AICPA Carryover Basis Task Force sent comments to the IRS on Notice 2011-66 making suggestions and requesting additional guidance on several issues, some of which are summarized below. They suggest a “policy of restraint” in auditing taxpayers having carryover basis issues for tax years after 3 years from the filing of the […]

Form 8939 Filing Deadline Extended

Trust and Estate Attorney Orlando
Published: September 13th, 2011

Matthew J. Ahearn

Today, pursuant to Notice 2011-76 (the “Notice”), the IRS extended the due date for filing the Form 8939 from November 15, 2011 to January 17, 2012.  This Notice is unexpected considering shortly ago on August 29, 2011 the IRS issued Notice 2011-66 extending the deadline for filing the Form 8939 to November  15, 2011.  Rev. Proc. 2011-41 was […]

IRS Publication 4895

Trust and Estate Attorney Orlando
Published: April 12th, 2011

Matthew J. Ahearn

On April 9, the IRS posted the following release regarding the forthcoming Publication 4895 concerning sales of property received from 2010 decedents.  Taxpayers that need to report gain or loss on sales of such property should consider extending their income tax returns and paying estimated tax.  If the estimate is based on a reasonable interpretation […]