Legal Fees and the Elective Share

By DApfelbaum | February 3, 2016

Recently, Florida’s Fourth District Court of Appeals held that legal fees incurred by the personal representatives of an estate to defend claims against the estate are not chargeable against the elective share. In Blackburn v. Boulis, the personal representatives incurred attorneys’ fees as a result of “years of contentious litigation in probate court.” The probate…

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Enforceability of Settlement Agreements in Probate Litigation

By DApfelbaum | November 16, 2015

How likely are the courts to enforce settlement agreements and releases in probate and trust litigation when there are claims of fraud and misrepresentation?  The Third District Court of Appeals recently answered this question in Sugar v. Estate of Stern, 2015 WL 5603469 (Fla. 3d DCA 2015) and enforced the settlement agreements and subsequently executed…

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Impact of Divorce on Last Will and Testament

By DApfelbaum | July 15, 2015

Sometimes courts are faced with the difficult task of interpreting the law under unanticipated facts and circumstances.  This was the case in Carroll v. Israelson, No.4D13-4532, 2015 WL 3999486 (Fla. 4th DCA July 1, 2015), concerning the Last Will and Testament of a recently divorced decedent, Thomas Carroll. Years before his divorce, Thomas executed a…

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ACA Employer Mandate Deferred

By DApfelbaum | July 10, 2013

On July 2, the Treasury Department announced a one year deferral of the implementation of the employer mandate provisions of the Affordable Care Act (ACA). The annoucement was posted on the Treasure Department website. The employer mandate was scheduled to take effect January 1, 2014. It will now take effect January 1, 2015. This deferral will…

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House Passes American Taxpayer Relief Act of 2012

By DApfelbaum | January 2, 2013

Last night, the House of Representatives passed the American Taxpayer Relief Act of 2012 (H.R. 8) without amendment.  The Senate passed the bill on December 31, 2012.  The bill will become law once it is signed by President Obama. For a brief overview of the bill, please see our earlier discussion here.

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Senate Votes to Step Back from the Cliff

By DApfelbaum | January 1, 2013 |

Late last night the Senate voted to step back from the fiscal cliff.  The Senate passed the American Taxpayer Relief Act of 2012 (H.R. 8).  The bill addresses the revenue side of the fiscal cliff and deferred most decisions on the spending side for another two months.  The House of Representatives is expected to vote…

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