Insights

When you go to the polls on November 2, you will find your ballot festooned with six Florida constitutional measures, including Amendment 4, labeled by its sponsors as “Hometown Democracy”. If it were to pass, the Amendment would require a referendum election on any change to a city or county…

So you have moved or retired to warm, sunny Florida and made a new “home” – or have you? The technical answer to this question is significant, as it can affect your estate planning, tax liabilities, and other financial matters. Each year, thousands of people relocate to Florida, intending to…

As you might have heard, there is currently quite a bit of confusion surrounding the federal estate, gift and generation-skipping transfer (“GST”) tax laws. As of January 1, 2010, new rules became effective for those taxing regimes. However, the impact of these new rules remains uncertain because there is a…

Time is running out to retroactively create a 2009 tax loss eligible to be carried back up to five years for a refund of federal income tax paid in the prior years. This past November, Congress amended the Internal Revenue Code to allow 2009 business tax losses to be carried…