Same-Sex Marriage in Florida
Since 2015 Florida has recognized same-sex marriage. Please consult your tax and estate planning attorney to discuss your rights and questions as a spouse in a same sex marriage.
2025 Best Law Firms
Boyes, Farina & Matwiczyk was recently featured in the 2025 Best Law Firms Magazine.
Since 2010 Best Law Firms Magazine Recognizes the leading law firms across the U.S. through a data-driven ranking process.
Testamentary Capacity
The definition of testamentary capacity or sound mind means that the testator has the ability to understand…
Corporate Transparency Act
The Corporate Transparency Act was enacted by Congress in 2021 to curb illicit finance activities including tax fraud, money laundering, and financing for terrorism, by non-transparent entities.
Generation Skipping Transfer Tax
The IRS assesses gift and estate taxes on transfers of assets from the taxpayer to heirs either during life or at death.
What is a Charitable Remainder Trust?
A charitable remainder trust is an irrevocable trust that allows the settlor/taxpayer to donate property, cash, securities, or other assets to charity and still receive an income stream for life.
Connelly v. United States – Effect on Your Estate Planning
In its recent Opinion in Connelly v. United States, 144 S.Ct. 1406 (June 6, 2024) the U.S. Supreme Court held that a corporation’s contractual obligation to use life insurance proceeds to redeem a deceased shareholder’s shares was not a liability
Is the Property Owned By a Decedent’s Business Entity an Asset of the Estate?
In a recent case, the Decedent was the sole member of a limited liability company at the time of her death. Creditor Carmel Investments filed a claim against Decedent’s estate for the balance of a note and mortgage on property owned by the LLC.
Are There Limits to a Trustee’s Absolute Discretion?
Even though the settlor of a trust may provide that the trustee has “absolute discretion,” or “sole and unfettered discretion,” the trustee must still act reasonably and may be liable to the beneficiaries if he abuses his discretion.
Estate Planning Will Help With Estate Administration In Florida
Although the thought of one’s own death is not a comforting thought, there are many reasons why one should start to prepare for this inevitable event. Creating an effective estate plan will help make the estate administration process easier and more efficient by avoiding the need to go through probate court in Florida or in […]