Volume 96, No. 4 July/August 2022
Gary S. Lesser: President of The Florida Bar
During the 1920s Florida land boom, Americans came from all over the country to seek opportunity in the Sunshine State,...
Understanding the New Florida Community Property Trust, Part I
The Florida Community Property Trust Act,[1] which is effective for such trusts created on or after July 1, 2021, provides...
Where to Incorporate? Florida Bar Survey Results and a Florida vs. Delaware Comparative Analysis
As of December 31, 2021, there were 811,396 active for-profit corporations incorporated under Florida law, including 104,625 incorporated in 2021.[1]...
The Value of Mentorship in a New(er) Lawyer’s Career
The legal profession has changed so significantly in many ways over the last few decades, but some concepts are as...
Storytelling, The Sound of Music, and Special Teams: Revisiting Some Basic Legal Writing Techniques with Fresh Eyes
I recently returned to teaching legal writing to first-year law students. Having spent the preceding years as an appellate attorney...
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”...
