The Florida Bar

Florida Bar Journal

The Florida Bar Journal


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...

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

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

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

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

Passport Revocation for Seriously Delinquent Tax Debt

Internal Revenue Code §7345 allows the IRS to certify to the secretary of state that an individual has a seriously...

Allocation of the Purchase Price in Sales Transactions

As a transactional lawyer for over 30 years, I have encountered many tax and nontax issues that while extremely important...