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Archive for the ‘Retirement Plans’ Category

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 […]

“Pitfalls and Traps to Avoid in Estate Planning” – Seminar on Nov. 5th

Trust and Estate Attorney Orlando

Please Join Us on Thursday, Nov. 5th for a Seminar at the Orange County Bar Assn. Top 10 (or so) Mistakes We See in Estate Planning – and Tips to Avoid Them! There are a variety of pitfalls, traps and missteps that practitioners and clients can make during the estate planning and administration process, any of […]

Who Benefits From The Benefits: You May Be Surprised

Published: February 18th, 2015

Darryl M. Bloodworth Joseph “Jay” Van Heyde II

Most employees today receive various benefits from their employers in addition to their salary. Such benefits often include employer paid group life insurance, a 401(k)/profit sharing plan, defined benefit pension plan, tax deferred annuity or other deferred compensation plan. These benefits are frequently a significant part of an employee’s compensation and, over time, may be […]

IRS RECOGNIZES ALL SAME SEX MARRIAGES

Trust and Estate Attorney Orlando
Published: August 29th, 2013

Matthew J. Ahearn

Today, the United States Treasury Department and the Internal Revenue Service issued a very significant and consequential ruling, Revenue Ruling 2013-17, addressing tax issues arising from the recent U.S. Supreme Court decision of U.S. v. Windsor, 133 S. Ct. 2675, issued on June 26, 2013. For federal tax purposes, the IRS will now recognize all same-sex […]

2011 Florida Legislative Update Seminar – Materials

Trust and Estate Attorney Orlando
Published: July 8th, 2011

Matthew J. Ahearn

For those of you who were unable to attend our recent seminar covering Florida’s new estate planning legislation, we have posted our materials on our website.  We hope you find them useful.

Florida Legislation Regarding Inherited IRAs and LLCs – Update

Published: June 1st, 2011

Brian M. Malec

Yesterday, Governor Rick Scott signed into law House Bill 253, regarding limited liability companies, and House Bill 469, regarding Inherited IRAs.  We reviewed those Bills in a post on May 4.

Florida Legislation Regarding Inherited IRAs and LLCs

Published: May 4th, 2011

Brian M. Malec Lauren Y. Detzel

The following article was recently submitted to Leimberg Information Services by Lauren Detzel and Brian Malec, contributors to this blog. Leimberg Article Executive Summary: In LISI Asset Protection Planning Newsletter #173, we reported on Florida’s legislative efforts to statutorily protect inherited IRAs from the claims of creditors of a debtor beneficiary under Florida state law. […]

Florida Bankruptcy Court Exempts Inherited IRA

Published: April 19th, 2011

Brian M. Malec Lauren Y. Detzel

The following article was recently submitted to Leimberg Information Services, a fantastic resource for any estate planning professional.  The article was authored by Lauren Detzel and Brian Malec, contributors to this blog. Leimberg Article Executive Summary: Recently, Bob Keebler and Michelle Ward reported on the January 2011 decision of In re Theim out of the […]