February 2010



Recent IRS Ruling Adds a New Dimension to QPRT PlanningThe IRS recently ruled that a qualified personal residence trust coupled with a sale of a remainder interest would not give rise to any gift tax. The authors compare this new technique with a traditional QPRT.


November 2009



99-Year Leases Qualify for Florida Homestead ExemptionIn a case handled by Katz Baskies, the Florida 3rd District Court of Appeal and the Florida Supreme Court ruled that a client was entitled to retain his Homestead ad valorem tax benefits as a result of entering into a 99-year lease for a property he had previously transferred to a Qualified Personal Residence Trust (“QPRT”), which lease was effective as of the day before the QPRT’s termination.







Frequently Asked Questions

What is probate?
Why is probate necessary?
Where does probate occur?
What is estate planning?
What is an estate?

Do I need an estate plan?