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Changes in Florida homestead laws
- Proskauer Rose LLP
- -
- USA
- -
- November 5 2010
Under Florida law, a "homestead" enjoys certain protections
August interest rates for grats, sales to defective grantor trusts, intra-family loans and split interest charitable trusts continue decline
- Proskauer Rose LLP
- -
- USA
- -
- August 5 2011
The August applicable federal rate (“AFR”) for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2
Publication 4895 (October 14, 2011)
- Proskauer Rose LLP
- -
- USA
- -
- December 5 2011
The IRS released Publication 4895, which provides guidance to assist executors and individuals on the carryover basis rules for property acquired from a decedent in 2010
Decedent's partnership interest in a partnership holding New York real property is not subject to New York estate tax
- Proskauer Rose LLP
- -
- USA
- -
- December 5 2011
On October 12, 2011, the New York Department of Taxation and Finance issued an Advisory Opinion building upon its previous April 8, 2010 Advisory Opinion (TSB-A-11(1)M and TSB-A-10(1), respectively) regarding the conversion of real property interests into intangibles for New York estate tax purposes, in both cases ruling that a Florida decedent holding an interest in New York real property via an interest in a partnership (or an LLC) held by her revocable trust did not own an interest in the underlying real property for New York estate tax purposes
Hirchert Family Trust v. Johnee Ann Alle Hirchert (District Court of Appeal of Florida, Fifth District, June 17, 2011)
- Proskauer Rose LLP
- -
- USA
- -
- September 14 2011
The District Court of Appeal of Florida upheld an exception to the Florida homestead exemption in a case where a trusteedeceased husband of the defendant breached his fiduciary duty as trustee in California, and the defendant later used the proceeds resulting from this breach to purchase real property in Florida
March interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts
- Proskauer Rose LLP
- -
- USA
- -
- March 6 2012
The March 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.4
Garcia v. Andonie, Fla. No. SC11-554 (1042012)
- Proskauer Rose LLP
- -
- USA
- -
- November 15 2012
The Florida Supreme Court ruled that a Honduran couple's condominium in Miami-Dade County qualified for the Florida homestead property tax exemption because the couple's minor children were US citizens and permanent residents of the state
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