The Florida Bar

Florida Bar Journal

The Florida Bar Journal

Tax

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...

Expatriation from the United States: The Exit Tax

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

Tax
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

Tax
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

Tax
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?

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

Estate Planning During an Election Year: Will It Be 2012 All Over Again?

Tax
This year should be one of the busiest years for all estate planning attorneys; indeed, it could be a repeat...

IRA Accounts and Possible Stretch Reduction

Tax
The current technical federal income tax Individual retirement account (IRA) rules concerning required minimum distribution and post-death payout options are...

Redefining Retirement in the 21st Century for the Small Employer and America

Tax
People are living much longer, which demands greater retirement savings. But the recent trend has been toward saving less. Greater...