The Florida Bar

Florida Bar Journal

The Florida Bar Journal

Tax

Expatriation from the United States: The Inheritance Tax Under I.R.C. §2801

Tax
In addition to the Exit Tax, the Heart Act added a new federal transfer tax, which imposes an “Inheritance Tax”...

Preparer Penalties: The Thin Line Between Tax Advisor and Return Preparer

Tax
The IRS has issued over 1.8 million preparer tax identification numbers (PTINs) since September 2010. Of these, nearly 700,000 remain...

Navigating I.R.C. §2036 Tax Planning with Florida Law

Featured Article
For many years, a common estate planning technique has been to create a partnership or limited liability company (LLC) to...

Tax Penalties After VMOB: What to Know and How to Fight Back

Tax
A 2020 decision from the Second District Court of Appeal drastically changed how tax penalties work in Florida. The case,...

Corporate Transparency Act to Have Major Impact on Clients and Attorneys

Tax
On January 1, 2021, Congress passed (over veto) the National Defense Authorization Act of 2021 (NDAA),[1] including the Corporate Transparency...

Funding the Estate Tax: Defusing the Liquidity Time Bomb

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

The Taxation of Cryptocurrencies

Tax
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

Tax
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

Tax
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?

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