Tax
Innocent Spouse Relief from Joint and Several Federal Tax Liability: Updates, Hurdles, and Considerations
Married couples can choose to file either joint tax returns or separate tax returns for federal income tax purposes.[1] In...
QDRO Math: Advice to Plan Administrators in Florida
Protecting retirement fund assets for public policy purposes has been deeply rooted in our nation’s history for as long as...
Reflections on a Vetoed Bill
On June 24, Gov. Ron DeSantis vetoed Senate Bill 1382, preventing the Department of Revenue from moving forward with sweeping...
Expatriation from the United States: The Inheritance Tax Under I.R.C. §2801
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
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
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
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
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
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...
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