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Series Limited Liability Company: General Requirements The Series Limited Liability Company (“Series LLC”) is an innovative new way to own real property. The Series LLC is only allowed in about fifteen (15) states to date, however, each year new states are jumping on the bandwagon and passing legislation to allow for such hybrid and versatile …

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Overview of Business Succession Planning Business succession planning is a subset of business law, which overlaps with estate planning and taxation. Successful business succession planning includes strategies implemented to ensure that successor key executives are ready and able to continue a particular businesses’ existence following an owner’s departure.

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Estate Tax Reduction with Irrevocable Life insurance Trusts Irrevocable life insurance trusts (“ILIT”) are one of the strategies available for estate tax reduction in estates that are near the five million dollar federal tax exemption limit. With the irrevocable life insurance trust, the owner and beneficiary of the life insurance policy is the ILIT. That ensures …

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Take Advantage of Property Tax Exemptions in Addition to Homestead Florida has various property tax exemptions available to residents who own property in the State of Florida. One of the most widely known tax exemptions is homestead. Homestead not only provides creditor protection for an individual’s primary residence, but also allows for a reduction in the …

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Explanation of Why the Constitution can affect our President-Elect’s Estate Planning The Emoluments Clause, which is an anti-bribery provision located in our Constitution, may cause our President-Elect, Donald Trump to re-work his estate planning. Specifically, Article 1, Section 9, Clause 8 of the United States Constitution states that: “No Person holding any Office of Profit …

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Post-Mortem Planning Using Trust Disclaimers and Irrevocable Trust Decanting Many people don’t know that the estate planning process doesn’t always end at a person’s death. In some situations, post-mortem planning (ie: planning after death) is required. Two of such planning options are trust disclaimers and decanting an irrevocable trust document after funding.

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Advantages of the Limited Liability Company over the Corporation

Advantages of the Limited Liability Company over the Corporation When incorporating, it is important to know the differences between the available business entity choices in order to make the best decision for future business operations. A long time ago, the corporation was the most popular business entity structure choice due to the ability of a …

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Summary Probate Administration and the Process for Determination of Homestead

Summary Probate Administration and the Process for Determination of Homestead Probate administration in Florida comes two forms: formal probate administration and summary probate administration. Formal probate administration is required when a person passes away with assets worth seventy-five thousand ($75,000.00) dollars or more in their individual name.

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Major Reasons Why Real Estate Property Buyers Should Obtain a Survey

Major Reasons Why Real Estate Property Buyers Should Obtain a Survey Purchasing a home is a big deal, literally! The real property transaction should be done properly without any corners cut. The following are a few advantages to having a Survey of the property completed: Locate Rights Of Way and Easements: A Survey will determine whether any rights of way and/or …

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Estate Planning for Same-Sex Couples

Estate Planning for Same-Sex Couples  Estate planning for same-sex couples was traditionally very complicated. As of January 6, 2015, same-sex marriage became legal throughout Florida with the cases of Brenner v. Scott and Grimsley v. Scott ruling Florida’s constitutional and statutory same-sex marriage bans unconstitutional. With such change comes many additional rights that same-sex couples …

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Estate Planning for Law Firms and other Businesses

Estate Planning For Law Firms and Other Businesses Many people don’t realize that their business needs estate planning too. Professionals have an even harder time ensuring that their businesses don’t go through probate upon their passing and/or their clients aren’t neglected. The issue is especially pressing in cases where there is only one solo practitioner running …

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Estate Planning: Distinctions between a Personal Representative and a Trustee

Estate Planning: Distinctions between a Personal Representative and a Trustee While the Personal Representative (or Executor in some states) of a last will and testament and the Trustee(s) of a revocable living trust and/or other irrevocable trust document are almost always the same person, there are important differences with regard to each of their respective duties …

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Tips on Choosing the Estate Planning Power holders for your Estate Planning Documents (Durable Power of Attorney)

Tips on Choosing the Estate Planning Power holders for your Estate Planning Documents (Durable Power of Attorney) The estate planning power holders or agent(s) designated on the durable power of attorney for financial-related decisions should be somewhat business savvy, or at least have a good sense of financial responsibility. A younger adult child, who has …

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Tips on Choosing the Power Holders for your Estate Planning Documents (Health Care Surrogate)

Tips on Choosing the Power Holders for your Estate Planning Documents (Health Care Surrogate) So you are finally ready to talk about your estate planning documents, now what? Well, the biggest question I ask (other than who the beneficiaries should be) is who should have the “power.” Estate planning professionals commonly refer to these people …

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