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

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 […]


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 […]

2012 is the Year of the Gift Tax Return! Tips for Avoiding Common Mistakes on 2012 Gift Tax Returns

Published: April 2nd, 2013

By: Brian M. Malec

Last year was a unique year for estate planners. The estate, gift and generation-skipping transfer (GST) tax exemptions were at $5,120,000, which were (at that time) the highest levels in history. These record exemptions were scheduled to expire at midnight on December 31, 2012 and revert back to gift and estate tax exemptions of $1,000,000 […]

Video: Estate Planning After the American Taxpayer Relief Act of 2012

Published: March 29th, 2013

Dean Mead’s Estate & Succession Planning department kicked-off the 2013 Estate Planning Seminar Series with a timely presentation on March 13 in front of nearly 90 attendees at the Orange County Bar Association in Orlando. The presentation featured Dean Mead attorneys, Lauren Detzel, Matt Ahearn, David Akins and Brian Malec. The program was titled: “Estate Planning […]

Paradigm Shift in Estate Planning

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

By: 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 […]

American Taxpayer Relief Act of 2012: What It Means for Small Business Owners

Published: January 22nd, 2013

By: Brad Gould

Dean Mead tax attorney Brad Gould recently published an article in the St. Lucie News Tribune regarding how the American Taxpayer Relief Act of 2012 provides a degree of certainty to small business owners.  

Annual Exclusion for Gifts Increases to $14,000 in 2013

Trust and Estate Attorney Orlando
Published: October 18th, 2012

By: Matthew J. Ahearn

As predicted, the gift tax annual exclusion amount will be increased from $13,000 in 2012 to $14,000 in 2013.  The IRS announced the change today.  Below is the relevant excerpt from Rev. Proc. 2012-41 that will be published in the Internal Revenue Bulletin on November 5. .19 Annual Exclusion for Gifts.      (1) For calendar year […]

Till Divorce Do Us Part – Florida’s New Beneficiary Designation Law

Dean Mead Attorney Robert Naberhaus
Published: August 20th, 2012

By: Robert J. Naberhaus III

Both the Florida Probate Code and the Florida Trust Code  provide that upon a dissolution or annulment of marriage, a provision of a will or revocable trust affecting the decedent’s former spouse is void and the will and trust are administered as though such former spouse predeceased the decedent.  But what happens to the decedent’s […]