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Keller v. United States, 5th Cir., No. 10-41311 (092512)

Proskauer Rose LLP
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USA
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November 15 2012

In Keller, the Fifth Circuit Court of Appeals ruled that an estate was entitled to an estate tax refund for the discounted value of a family limited partnership ("FLP") that was created during the decedent's lifetime but not fully funded until after the decedent's death

Florida Governor signed into law C.S.H.B. 325, which establishes that there is no fiduciary exception to the attorney client privilege C.S.H.B. 325, 2011 Leg. (Fla. 2011)

Proskauer Rose LLP
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USA
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July 5 2011

On June 21, 2011, Florida Governor Rick Scott signed C.S.H.B. 325 into law

March interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts

Proskauer Rose LLP
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USA
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March 8 2013

The March 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.4, which is a slight increase from

Estate of Schneider v. Finmann, 2009 NY Slip Op 2319 (App. Div. Mar. 24, 2009) (appeal pending before Court of Appeals)

Proskauer Rose LLP
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USA
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June 7 2010

This case was argued before the Court of Appeals on May 4, 2010, and has not yet been decided by the Court

Florida Third District Court of Appeals withdrew its opinion in Habeeb v. Linder that a husband and wife can waive homestead rights merely by signing a joint warranty deed - Habeeb v. Linder, 3D10-1532 (Fla. 3d DCA 2011)

Proskauer Rose LLP
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USA
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July 5 2011

On February 9, 2011, the Florida Third District Court of Appeals held that a husband and wife waived their post-death homestead rights merely by signing a joint warranty deed transferring the homestead property to the wife

IRS announces it is reopening the offshore voluntary disclosure program

Proskauer Rose LLP
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USA
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February 2 2012

The IRS announced it is reopening the offshore voluntary disclosure program to help people hiding offshore accounts get current with their taxes

Hirchert Family Trust v. Johnee Ann Alle Hirchert (District Court of Appeal of Florida, Fifth District, June 17, 2011)

Proskauer Rose LLP
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USA
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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

In the matter of Ranftle, 2008-4585, NYLJ 1202515287643, at 1 (N.Y. Surr. Ct., N.Y. Sounty, Sept. 14, 2011)

Proskauer Rose LLP
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USA
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November 15 2011

The New York County Surrogate’s Court has held that a decedent reestablished his domicile in New York

Chief Counsel Advice Memorandum 201208026 (9282011)

Proskauer Rose LLP
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USA
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April 2 2012

In a recently released Memorandum, the IRS Office of Chief Counsel concludes that contributions made by Settlors to a discretionary trust for their descendants were taxable gifts, since (1) the Settlors had not retained any rights that would make the gifts incomplete and (2) the withdrawal powers granted to the beneficiaries were unenforceable in state court and thus illusory

Garcia v. Andonie, Fla. No. SC11-554 (1042012)

Proskauer Rose LLP
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USA
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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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