Basic Estate Planning in Florida: Edition 8

Basic Estate Planning In Florida – 8th Edition Highlights

Discussion of new laws, cases, and rules, including the effect of the American Taxpayer Relief Act of 2012 (ATRA) on:
• various estate planning tools; and on
• taxable rates; estate, gift, generation skipping, and income taxes; applicable exclusion amounts; and the portable deceased spousal unused exclusion (DSUE) amount for citizens and noncitizens;
• general and limited powers of appointment, including "decanting", and releases and disclaimers of power; a spouse's election to take homestead as a tenant in common rather than through a life estate; and the treatment of insurance proceeds payable to a trust;
• community property; the homestead exemption, and estate planning issues for same-sex couples;
• compliance with Treasury Dept. Circular No. 230 for written tax advice; and
• ethical issues, including the attorney's duty to third parties, asset protection planning, and gifts to lawyers and their relatives

Revised forms and checklists

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Additional Information

Publisher
LexisNexis
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Published on
Dec 10, 2014
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Pages
779
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ISBN
9781632815774
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Language
English
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Genres
Law / Estates & Trusts
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Content Protection
This content is DRM protected.
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Available on Android devices
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Written by skilled probate attorneys, Practice Under Florida Probate Code provides comprehensive analysis of all the steps that you need to take to administer an estate in Florida. It features discussions of major changes to the Probate Code made over the past few years, alerts the user to recent changes to the Florida Probate Rules, and also highlights relevant tax considerations. Forms, sample accountings, and charts for basic probate practice enhance the book's practitioner focus.

Discussion of new and revised statutory provisions and rules, including:Florida Electronic Wills Act;Florida Fiduciary Access to Digital Assets Act;elective share laws;fiduciary lawyer-client privilege;apportionment of estate taxes;duty of the personal representative to resign;law governing non-resident’s disposition of Florida property; andextension of deadline for objections to validity of will, venue, or jurisdiction.
Updated case law and discussion of numerous topics, including:ethical resolution when client designates drafting attorney as personal representative;disgorgement and surcharge against attorneys and personal representatives;how to effect spouse’s valid waiver of homestead rights;procedure to release real property from federal tax liens and personal representative’s possession;electronic filing of court documents and timely filing of claims;when to file Notice of Confidential Information;dependent relative revocation;formal and informal notice and in personam jurisdiction; andrequirement that death certificates name legally wedded same-sex spouse.
This publication details the dissolution process from interview through temporary relief and discovery to final judgment. Key areas covered include parental responsibility, child support, alimony, equitable distribution, and attorneys' fees. The publication includes forms and checklists.

Florida Dissolution of Marriage, 13th Edition, highlights:

Discussion and analysis of the new Collaborative Law Process Act, F.S. 61.55 et seq.Florida Supreme Court’s adoption of the creation of “stand-alone” Florida Family Law Rules of Procedure, which now govern family law proceedings. In re: Amendments to Florida Family Law Rules of Procedure, 214 So.3d 400 (Fla. 2017).Discussion and analysis of the United States Supreme Court’s landmark ruling in Obergefell v. Hodges, 135 S.Ct. 2584, 192 L.Ed.2d 609 (2015) that the U.S. Constitution requires that same-sex couples be allowed to marry, regardless of where they live, and that states may not reserve that right for only heterosexual couples.Same-sex couples’ entitlement to dissolution of marriage. Brandon-Thomas v. Brandon-Thomas,163 So.3d 644 (Fla. 2d DCA 2015), Brenner v. Scott, 999 F.Supp.2d 1278 (N.D. Fla. 2014).Viability and constitutionality of F.S. 61.043(1)’s requirement of using “husband” and “wife” in the caption in the context of same-sex marriage dissolution procedures. Brandon-Thomas v. Brandon-Thomas,163 So.3d 644 (Fla. 2d DCA 2015), Brenner v. Scott, 999 F.Supp.2d 1278 (N.D. Fla. 2014).Reproductive technology and parental rights of same-sex couples. D.M.T. v. T.M.H., 129 So.3d 320 (Fla. 2013).Viability of the general rule that partition is available as a matter of right pursuant to the Florida Supreme Court’s decision in Condrey v. Condrey,92 So.2d 423 (Fla. 1957).Florida Supreme Court’s adoption of Fla.Fam.L.R.P. 12.003(a), under which all related family cases must be handled before one judge unless impractical. See In re Amendments to Florida Rules of Judicial Administration, 132 So.3d 1114 (Fla. 2014).Florida Legislature’s amendment of F.S. 61.13(2)(b) regarding shared parental responsibility over health care decisions.Discussion of the implications of the Florida Supreme Court’s rejection of F.S. 90.702 to the extent that it is procedural and discovery in dissolution of marriage actions. See In re: Amendments to Florida Evidence Code, 210 So.3d 1231 (Fla. 2017).United States Supreme Court’s abrogation of Abernethy v. Fishkin, 699 So.2d 235 (Fla. 1997). Howell v. Howell, 137 S.Ct. 1400 (2017) (states are prohibited from increasing, pro rata, amount divorced spouse received each month from veteran’s retirement pay to reimburse or indemnify divorced spouse to restore that portion of retirement pay lost due to postdivorce waiver).Florida Legislature’s enactment of F.S. 61.13(9), restricting time-sharing when a parent is a resident of a “recovery residence.”Florida Supreme Court’s decision in Hooker v. Hooker, 220 So.3d 397 (Fla. 2017) regarding the appropriate standard of review on appeal for reviewing whether a trial court was correct in determining whether donative intent existed to render an asset an interspousal gift and part of the marital estate.Protecting Americans from Tax Hikes Act of 2015, Pub.L.No. 114-113, §101(a), 129 Stat. 2242 (2016).
Written by skilled probate attorneys, Practice Under Florida Probate Code provides comprehensive analysis of all the steps that you need to take to administer an estate in Florida. It features discussions of major changes to the Probate Code made over the past few years, alerts the user to recent changes to the Florida Probate Rules, and also highlights relevant tax considerations. Forms, sample accountings, and charts for basic probate practice enhance the book's practitioner focus.

Discussion of new and revised statutory provisions and rules, including:Florida Electronic Wills Act;Florida Fiduciary Access to Digital Assets Act;elective share laws;fiduciary lawyer-client privilege;apportionment of estate taxes;duty of the personal representative to resign;law governing non-resident’s disposition of Florida property; andextension of deadline for objections to validity of will, venue, or jurisdiction.
Updated case law and discussion of numerous topics, including:ethical resolution when client designates drafting attorney as personal representative;disgorgement and surcharge against attorneys and personal representatives;how to effect spouse’s valid waiver of homestead rights;procedure to release real property from federal tax liens and personal representative’s possession;electronic filing of court documents and timely filing of claims;when to file Notice of Confidential Information;dependent relative revocation;formal and informal notice and in personam jurisdiction; andrequirement that death certificates name legally wedded same-sex spouse.
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