The Florida Bar

Florida Bar Journal

The Florida Bar Journal


Funding the Estate Tax: Defusing the Liquidity Time Bomb

Any attempt to discuss the plethora of estate tax reform proposals pending in Congress at a given point in time...

The Taxation of Cryptocurrencies

Cryptocurrency and blockchain technology have grown in popularity and ubiquity in the past few years. Just within the last year...

Changes in the U.S. International Tax System Proposed by the Biden Administration

Under the pre-TCJA (Tax Cuts and Jobs Act) U.S. international tax system, the U.S. implemented a worldwide tax system that...

The Trust Beneficiary’s Right of Access to Information

Oftentimes, a trustee’s refusal to provide beneficiaries with information related to the administration of a trust leads to consternation among...

Tax Planning for Inbound Licenses of IP: What Is Left After Tax Reform?

Intellectual property (IP) rights broadly include, among other items, patents, copyrights, trademarks, know-how, proprietary data, and trade secrets. Although the...

Expatriation from the United States: The Exit Tax

Abandonment of U.S. citizenship or long-term residency (by non-citizens) may trigger U.S. income tax. The “expatriation tax” consists of two...

Creating a Florida Irrevocable Homestead Trust for Ad Valorem, Income, and Transfer Tax Purposes

Parents often want to assist their children by helping them purchase or own a home. There are several ways to...

Records, Estimates, and Sampling, Oh My! Understanding the Limits of Statutory Authority for Florida Tax Audit Estimates and Sampling

A tax audit conducted by the Florida Department of Revenue can be a harrowing experience. Even when the taxpayer has...

Charitable Giving in a Global Environment

Cross-border charitable giving has generally become known as “international philanthropy” and when involving multiple countries “global philanthropy.” However, by whatever...

What’s the Big Deal About Blockchain?

In the 1990s, when the internet was undergoing rapid expansion and adoption, it was nearly impossible for the average person...