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Archive for the ‘Trustees & Personal Representatives’ Category

15 Tips for a Successful Mediation (Part II) by David Hathaway

Published: October 11th, 2013

By: David P. Hathaway

Civil lawsuits are most often resolved by a mediated settlement agreement, which could have an infinite variety of settlement numbers and terms.  What result a party achieves, after months or even years of litigation, is in large part a function of what happens on the day of mediation.  Mediation is therefore the most important day […]


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

By: 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 […]

“15 Tips for a Successful Mediation” – Part I of a three-part series

Published: July 28th, 2013

By: David P. Hathaway

Author’s Note:  We have divided the full article into a three-part series to cover five tips in each section.  From what to expect in a competitive negotiation and drafting a mediation summary, to setting bargaining points and techniques for preparing strong opening statements, this article covers practical tips that lawyers can apply immediately in their practices. I […]

Community Property in Florida – A Primer

Published: April 6th, 2012

By: David J. Akins

In Florida, many clients and their attorneys do not consider the effect of community property laws on estate planning or estate and trust administrations. Many clients come to Florida from other states and countries in which they have acquired community property. These clients, and their attorneys, need to identify any community property and carefully consider […]

Just Say No; What Happens When The Trustee Refuses To Cover The PR’s Notice Of Insufficiency?

Published: March 14th, 2012

The use of a revocable trust to avoid probate is a standard estate planning technique. What happens when the decedent dies with no probate estate, but had assets held in a revocable trust and debts owed to creditors? We know that the personal representative (PR) can seek contribution of assets from the revocable trust to […]

Florida’s New Designated Representative Statute

Published: January 9th, 2012

By: Robert J. Naberhaus III

Robert Naberhaus co-authored an article that was published in the Fall edition of the electronic version of ActionLine Vol. XXXIII, No. 1 – Fall 2011. The article is entitled: Secret Trusts: (Some) Questions and (Fewer) Answers About Florida’s New Designated Representative Statute By Robert J. Naberhaus III, Esq. (Dean Mead) and Mark R. Parthemer, Esq. […]

Form 8939 and Instructions

Trust and Estate Attorney Orlando
Published: October 7th, 2011

By: Matthew J. Ahearn

This is quick alert for our readers.  Yesterday, the IRS posted Form 8939, Allocation of Basis Increase for Property Acquired from a Decedent, and today, the IRS posted the instructions to the Form 8939.  The Form 8939 has been substantially revised since the last release, and this is the first set of instructions issued by […]

Hill v. Davis: Challenging Qualifications of the Personal Representative

Published: September 14th, 2011

By: Brad Gould

It’s rare that probate procedural issues make their way to the Supreme Court of Florida.  However, on September 1, 2011 the Court issued its highly anticipated decision in Hill v. Davis, 36 Fla. L. Weekly S487 (Fla. 2011).  The issue at hand is whether §733.212(3) of the Florida Statutes (2007) bars a challenge to the […]