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Homestead exemption allowed for separated (but not divorced) taxpayer
  • Proskauer Rose LLP
  • USA
  • December 6 2010

In Wells v. Haldeos, Fla. Dist. Ct. App., 2nd Dist., Dkt. No. 2D09-4250 (10222010), an appeal by the property appraiser of Pasco County, Florida of a final judgment in favor of the taxpayer, the Florida District Court of Appeals for the 2nd Circuit held that a separated (but not divorced) taxpayer was eligible to receive a homestead exemption for his property in Florida despite the fact that his wife receives a residency-based property tax exemption on a separate property in New York.


New Florida statute affirms that inter vivos QTIPs are not self-settled trusts
  • Proskauer Rose LLP
  • USA
  • August 1 2010

The Florida legislature has amended 736.0505 of the Florida Trust Code, effective July 1st, to explicitly state that an inter vivos qualified terminal interest property ("QTIP") trust will not be considered a self-settled trust, even if the trust agreement provides that assets are to be held in further trust for the benefit of the Settlor if he or she survives his or her spouse.


Andrew M Katzenstein
  • Proskauer Rose LLP

Stacy H Barrow
  • Proskauer Rose LLP

Daryn A Grossman
  • Proskauer Rose LLP

Albert W Gortz
  • Proskauer Rose LLP

Richard J Zall
  • Proskauer Rose LLP


Allan H Weitzman
  • Proskauer Rose LLP

Robert E. Freeman
  • Proskauer Rose LLP