tag:blogger.com,1999:blog-8582043003155406732024-02-19T10:58:43.045-05:00Florida Wills, Trusts and Estates BlogJeffrey S. Goethe, Florida Bar Board Certified Attorney in Wills, Trusts and Estates helping clients with estate planning and probate matters in Bradenton, Sarasota, Lakewood Ranch, Holmes Beach, and Parrish, Florida.Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.comBlogger64125tag:blogger.com,1999:blog-858204300315540673.post-63717396596179496542021-03-05T08:48:00.001-05:002021-03-05T11:32:51.673-05:00<p><span style="background-color: #6fa8dc; font-family: verdana; font-size: large;">2020: A Challenging Year....</span></p><p><span style="background-color: #6fa8dc; font-family: verdana; font-size: large;"><br /></span></p><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgbTISlNTPgwmyRPUpxvLQXoxhyiMUsuuUpcHJZiyGpPIWB-yTxOb1m7ZuPJXv5r8Gj3CSWLE-yaCq8YHherLqva4xBCcaiH6juGEE035xVV4gG_bZag85B64rjM4VGV-K1piZdUvDKxx1N/s426/globe-5116613__340+%25281%2529.webp" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="340" data-original-width="426" height="110" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgbTISlNTPgwmyRPUpxvLQXoxhyiMUsuuUpcHJZiyGpPIWB-yTxOb1m7ZuPJXv5r8Gj3CSWLE-yaCq8YHherLqva4xBCcaiH6juGEE035xVV4gG_bZag85B64rjM4VGV-K1piZdUvDKxx1N/w138-h110/globe-5116613__340+%25281%2529.webp" width="138" /></a></div><p></p><p><br /></p><p>"Challenging" might be the best adjective for what we all experienced in 2020. Probate and Guardianship attorneys were also affected by changes to the probate and guardianship rules of procedure. In an effort to summarize those changes, I authored an article for the Florida Bar Journal. It seemed like the rules changed faster than we could update our forms and office procedures, but we're adapting. </p><p></p><div class="separator" style="clear: both; text-align: center;"><br /><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjXCzVJPzq6Pjad1V9OeRt7ZibBDVW0v1cYsijavuqS_j6F02YP0t_RN6vbCmOzYFqzvPbbrvkRFVkcf9BvyMH6vHfEjpikMQ0Xvo4BNzCQlf59Vf_ZQfuybHulLBDvmLYqfi7gR7vW2O9a/" style="margin-left: 1em; margin-right: 1em;"><img alt="" data-original-height="605" data-original-width="715" height="282" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjXCzVJPzq6Pjad1V9OeRt7ZibBDVW0v1cYsijavuqS_j6F02YP0t_RN6vbCmOzYFqzvPbbrvkRFVkcf9BvyMH6vHfEjpikMQ0Xvo4BNzCQlf59Vf_ZQfuybHulLBDvmLYqfi7gR7vW2O9a/w334-h282/image.png" width="334" /></a></div><br /><br /><p></p><p>Here's a link to the article: </p><p><a href="https://www.floridabar.org/the-florida-bar-journal/2020-a-challenging-year-for-keeping-up-with-changes-to-probate-and-guardianship-rules-and-statutes/">https://www.floridabar.org/the-florida-bar-journal/2020-a-challenging-year-for-keeping-up-with-changes-to-probate-and-guardianship-rules-and-statutes/</a></p>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-5755794781143227782020-09-25T08:01:00.002-04:002020-09-25T08:01:35.443-04:00<p> <a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhKILsot_-HzGg0uIt4jsZ49dfsSWA3S9EFEkWaagbXsDDVVK_EgOqsaEM3qxJleHss94vTCiRuolbYHqee3CR5dJDBsxDYqCkP5fIYOjUBiNC7thqQ2pdsqTjgNAlNxESeBhlRvz8olD4/" style="margin-left: 1em; margin-right: 1em; text-align: center;"><img alt="" data-original-height="370" data-original-width="685" height="207" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhKILsot_-HzGg0uIt4jsZ49dfsSWA3S9EFEkWaagbXsDDVVK_EgOqsaEM3qxJleHss94vTCiRuolbYHqee3CR5dJDBsxDYqCkP5fIYOjUBiNC7thqQ2pdsqTjgNAlNxESeBhlRvz8olD4/w383-h207/image.png" width="383" /></a></p><br /> <p></p><p><br /></p><p>The Florida Supreme Court released an opinion on the Petition of the Florida Probate Rules Committee in Case No. SC20-21. The committee developed forms to implement the protections available in Florida Statutes Section <a href="http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=0800-0899/0825/Sections/0825.1035.html">825.1035</a>. The court adopted the rules as proposed. The opinion can be found here: </p><p><a href="https://efactssc-public.flcourts.org/casedocuments/2020/21/2020-21_disposition_150684_d29.pdf">Florida Supreme Court Opinion in Case No. SC20-21</a></p><p>The opinion was effective immediately, It is hoped that the court-sanctioned forms will provide uniformity and efficiency for the process designed to protect some of Florida's most vulnerable citizens. Even though there was a statutory form, there were reports of courts finding the form legally insufficient. </p><p><br /></p><p><br /></p><p><br /></p>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-6796799791305571522020-09-03T17:21:00.001-04:002020-09-03T17:21:44.198-04:00The Florida Supreme Court Approves New Guardianship Forms<p> In an effort to standardize and improve certain guardianship forms, the Florida Supreme Court approved new forms proposed by the Florida Probate Rules Committee. The opinion can be found here: </p><p><br /></p><p><a href="https://efactssc-public.flcourts.org/casedocuments/2019/1370/2019-1370_disposition_150514_d29.pdf">September 3, 2020 Florida Supreme Court Opinion - Guardianship Forms</a><br /></p>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-87980747907149257502020-08-05T09:02:00.001-04:002020-08-05T09:02:23.830-04:00The American Bar Foundation Condemns Racism<div><span face="" style="background-color: white; font-family: georgia, "times new roman", times, serif; font-size: 13.2px;">Here's a recent statement from the American Bar Foundation: </span></div><div><span face="" style="background-color: white; font-family: georgia, "times new roman", times, serif; font-size: 13.2px;"><br /></span></div><div><div class="separator" style="clear: both;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhCV6_VGobUNGTuCICAxcNthWWx7MtMmLX-aAZdUU54DyeHKUmnGWkZBAVuiosDc0b2dmXqnhTxk6pVe893vQo0a-JIzDdmB_5rMP5pooFMGk4OUpu7LqiS8eq_5olfPtHt1TEQAc-K_AE/s1578/ABA+Foundation+logo-highres.jpg" style="display: block; padding: 1em 0px;"><img border="0" data-original-height="305" data-original-width="1578" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhCV6_VGobUNGTuCICAxcNthWWx7MtMmLX-aAZdUU54DyeHKUmnGWkZBAVuiosDc0b2dmXqnhTxk6pVe893vQo0a-JIzDdmB_5rMP5pooFMGk4OUpu7LqiS8eq_5olfPtHt1TEQAc-K_AE/s640/ABA+Foundation+logo-highres.jpg" width="640" /></a></div><span face="" style="background-color: white; font-family: georgia, "times new roman", times, serif; font-size: 13.2px;"><br /></span></div><div><span face="" style="background-color: white; font-family: georgia, "times new roman", times, serif; font-size: 13.2px;"><h1 style="border: 0px; color: #9d825c; font-size: 2.025em; font-weight: normal; line-height: 1.1; margin: 0px 0px 0.7em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="font-size: 2.025em;">An Update from the ABF: The ABF Condemns Systemic Racism</span></h1><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Dear ABF Community,</span></p><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">As you all know, the terrible and tragic events of the past few weeks have been incredibly disturbing and heartbreaking. From the horrific killings of George Floyd, Breonna Taylor, and Ahmaud Arbery to the countless other episodes of explicit bigotry, bias, and brutality, our country is currently revealing the systemic racism that has been with us throughout our history. There is no doubt that the legacy of our nation’s “original sin” continues to reverberate today. It is times like these when we must not only take note of the horror and sadness, but also speak out and denounce the hatred and racism underlying recent events. Let me be clear: We at the ABF condemn racism in all its forms.</span></p><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Since our beginnings and throughout our history, the ABF has been at the forefront of using the power of ideas to confront injustice and inequality. Many of our current and former colleagues have spent decades studying and documenting the relationship between law and structural racism and institutional inequality. Their voices and scholarship reflect the ABF’s core values, ideals, and commitments. Our research matters now more than ever, and I am proud that we as a community continue to speak out on issues of race, racism, and inequality. As an institution, we should also be proud of the ABF programming that continues to support the research interests of college students and emerging scholars from underserved and underrepresented backgrounds who can be the catalysts for greater diversity, equity, and inclusion in the legal and academic professions.</span></p><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">But as we all know, this alone is not enough. In times like these, we need to continue to reflect upon our ABF mission to expand knowledge and advance justice. As scholars and citizens, we have a responsibility to speak truth to power regarding all forms of racism and inequality. This is at the heart of who we are as an institution. Through our research, writing, and policy recommendations, we can continue to move the legal system and our broader society toward greater racial equity and justice.</span></p><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">As a community, we will work through these challenging times together. The ABF has always been, and will always remain, a community for all. It is up to all of us to maintain those ideals. Thank you.</span></p><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Please be well and stay safe.</span></p><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Regards,</span></p><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Ajay K. Mehrotra</span></p><p style="border: 0px; font-size: 13.2px; margin: 0px 0px 1.725em; outline: 0px; padding: 0px; vertical-align: baseline;"><span style="border: 0px; font-family: inherit; font-size: 13.2px; font-style: inherit; font-weight: inherit; margin: 0px; outline: 0px; padding: 0px; vertical-align: baseline;">Executive Director, American Bar Foundation</span></p></span></div><div><span face="" style="background-color: white; font-family: georgia, "times new roman", times, serif; font-size: 13.2px;"><br /></span></div><div><blockquote style="border: none; margin: 0px 0px 0px 40px; padding: 0px;"><div id="content" style="background-attachment: initial; background-clip: initial; background-color: white; background-origin: initial; background-position: 23.3% 0px; background-repeat: repeat-y; background-size: initial; border-bottom-color: rgb(93, 133, 157); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(172, 192, 206); border-top-style: solid; border-width: 1px 0px 10px; font-family: georgia, "times new roman", times, serif; font-size: 13.2px; margin: 0px; outline: 0px; padding: 1.2em 1.9em 1.7em 1.5em; vertical-align: baseline;"><br style="font-size: 13.2px;" /></div></blockquote></div>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-40420173266038528872020-08-05T09:01:00.001-04:002020-08-05T09:05:17.363-04:00ACTEC Statement Condemning Racism<div class="separator" style="clear: both;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhy9-hxjEvoGtdsFdcV9xl5Ans42ANpRG0_qj4CtdkEZ7sQo7oYllojYADhxOXQc7Lydq1T5XQJ2r3-_DRPAaSkXMfTjAc1wP-xNIdFPshVT3uvk_0L-SYNtCZjvlilyvG8883dw4qmtt4/s128/ACTEC+Logo.png" style="display: block; padding: 1em 0px;"><img border="0" data-original-height="104" data-original-width="128" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhy9-hxjEvoGtdsFdcV9xl5Ans42ANpRG0_qj4CtdkEZ7sQo7oYllojYADhxOXQc7Lydq1T5XQJ2r3-_DRPAaSkXMfTjAc1wP-xNIdFPshVT3uvk_0L-SYNtCZjvlilyvG8883dw4qmtt4/s0/ACTEC+Logo.png" /></a></div><h4 style="background-color: white; color: #545454; font-family: asul, sans-serif; font-weight: normal;"><span style="background-color: transparent;">The American College of Trust and Estate Counsel recently issued the following statement: </span></h4><h1 style="background-color: white; color: #545454; font-family: asul, sans-serif; font-weight: normal;">ACTEC Statement Condemning Racism</h1><p style="background-color: white; font-family: raleway, sans-serif; font-size: 15px; line-height: 1.5em; margin: 0px 0px 1em;">ACTEC is a non-partisan, apolitical organization. However, the College considers the historical, continuing, and devastating impact of institutionalized racism against people of color in our society to be a humanitarian, rather than a political issue. Individually and collectively, we will never, and should never, forget the shocking video images of the brutal murder, now formally charged, of George Floyd. ACTEC will not be silent in the face of these events but will state here affirmatively: ACTEC condemns racism in all its forms. ACTEC will continue to strive to be, and publicly commits to be, anti-racist. ACTEC agrees that as we strive to be an anti-racist society, we cannot attain that goal without acknowledging that Black lives matter.</p><p style="background-color: white; font-family: raleway, sans-serif; font-size: 15px; line-height: 1.5em; margin: 0px 0px 1em;">ACTEC acknowledges that, in a culture and society where white supremacy has been institutionalized, systemic racism exists; therefore, a failure to embrace strong anti-racist practices and policies will merely perpetuate racism. While we remain committed to maintaining a diverse and inclusive environment, we too must do more as a College. We pledge to take additional anti-racist actions, and we encourage all ACTEC Fellows to actively strive to eliminate all forms of racism in their personal and professional lives. ACTEC acknowledges and accepts that, in time, we all will be judged not only by our words, but also by our actions.</p>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-62222631078983577272020-08-05T08:51:00.000-04:002020-08-05T08:51:24.308-04:00The American Bar Foundation - Improving the Law Through Research<div><span style="background-color: white; font-family: Georgia, "Times New Roman", Times, serif; font-size: 13.2px;"><br /></span></div><div><div class="separator" style="clear: both;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiDlg7pyg2P2P5Q-rNenseZ8hG7LSaDiu7AEv6EYs9LDsEE_k3BknleYFqsncJ_LVgyqiH0LHiyvvH5lO-WAGzRIv8AD1rm7ox3Tr5qbWcOfhs0pNlDjKi62oMEiQbX467hS_HBGysU3B0T/s1578/ABA+Foundation+logo-highres.jpg" imageanchor="1" style="display: block; padding: 1em 0px;"><img border="0" data-original-height="305" data-original-width="1578" height="99" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiDlg7pyg2P2P5Q-rNenseZ8hG7LSaDiu7AEv6EYs9LDsEE_k3BknleYFqsncJ_LVgyqiH0LHiyvvH5lO-WAGzRIv8AD1rm7ox3Tr5qbWcOfhs0pNlDjKi62oMEiQbX467hS_HBGysU3B0T/w512-h99/ABA+Foundation+logo-highres.jpg" width="512" /></a></div><span style="background-color: white; font-family: Georgia, "Times New Roman", Times, serif; font-size: 13.2px;"><br /></span></div><div><span style="background-color: white; font-family: Georgia, "Times New Roman", Times, serif; font-size: 13.2px;">I was recently invited to join and support the American Bar Foundation as a Fellow. After reviewing the work of the organization, I felt compelled to offer my support. </span></div><div><span style="background-color: white; font-family: Georgia, "Times New Roman", Times, serif; font-size: 13.2px;"><br />The mission statement of the American Bar Foundation gives a broad overview of its purpose: </span></div><span style="background-color: white; font-family: Georgia, "Times New Roman", Times, serif; font-size: 13.2px;"><div><span style="background-color: white; font-family: Georgia, "Times New Roman", Times, serif; font-size: 13.2px;"><br /></span></div></span><blockquote style="border: none; margin: 0px 0px 0px 40px; padding: 0px; text-align: left;"><span style="background-color: white; font-family: Georgia, "Times New Roman", Times, serif; font-size: 13.2px;"><i>The American Bar Foundation (ABF) seeks to expand knowledge and advance justice through innovative, interdisciplinary, and rigorous empirical research on law, legal processes, and legal institutions. To further this mission, the ABF will produce timely, cutting-edge research of the highest quality to inform and guide the legal profession, the academy, and society in the United States and internationally.</i></span></blockquote><div><br /></div><div>The areas of research include many topics that will improve the lives of Americans: </div><div><br /></div><div><ul style="text-align: left;"><li>Analyzing the Influential Early Childhood Policies that are Proven to Promote Human Flourishing</li><li>Access to Justice</li><li>Tenant Screening and Fair Housing Law in the Information Age</li><li>Conceptualizing Property Takings</li><li>Contested Constructions of Discrimination</li><li>Consent to Sex on Campus</li><li>The Future of Latinos in the United States: Law, Opportunity, and Mobility</li><li>Employment Civil Rights</li><li>Policing and Political Participation</li><li>Adolescent and Adult Lives of Children of Parents Returning From Prison</li><li>Criminal Defense in China</li><li>Parental Incarceration</li><li>Law and Globalization</li><li>The Lessons for American Law & Public Policy from the Scandinavian Welfare State</li><li>Legal Defenses Against Democratic Decline</li><li>Globalization of Law and Markets</li><li>World Justice Project</li><li>Civil Rights: An American History</li><li>African Americans and Chicago's Criminal Courts, 1896-1964</li><li>The Sit-Ins: Protect and Legal Change in the Civil Rights Era</li><li>Research Group on Legal Diversity</li></ul></div><div><blockquote style="border: none; margin: 0px 0px 0px 40px; padding: 0px; text-align: left;"><div id="content" style="background: url("/images/bg-content.gif") 23.3% 0px repeat-y rgb(255, 255, 255); border-bottom-color: rgb(93, 133, 157); border-bottom-style: solid; border-image: initial; border-left-color: initial; border-left-style: initial; border-right-color: initial; border-right-style: initial; border-top-color: rgb(172, 192, 206); border-top-style: solid; border-width: 1px 0px 10px; font-family: Georgia, "Times New Roman", Times, serif; font-size: 13.2px; margin: 0px; outline: 0px; padding: 1.2em 1.9em 1.7em 1.5em; vertical-align: baseline;"><br /></div></blockquote></div>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-2976906836872245692020-07-17T16:11:00.001-04:002020-07-17T16:11:55.971-04:00ACTEC Requests Guidance for Inherited Retirement Accounts under the SECURE Act<br /><div><div><img alt="" 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" /></div><div><br /></div><div><br /></div>Here's a link to the request for guidance on the Secure Act: <a href="https://www.actec.org/assets/1/6/7-14-20_ACTEC-Request_for_Guidance_from_Treasury_on_Section_401_of_the_SECURE_Act-Part_1.pdf">ACTEC Request for Guidance</a> The request points out several areas of uncertainty with the option for a non-spouse beneficiary who inherits an interest in a retirement account. Thanks to the volunteers with ACTEC for the time spent on this project. </div>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-16664425099834197452020-06-28T15:53:00.000-04:002020-06-28T15:53:05.515-04:002020 Legislative Changes Affecting Guardianship Cases<p class="MsoNormal"><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Florida has received a lot of attention for incidents involving guardians and incapacitated person. While many guardians are honest, hard-working and dedicated, no one wants to see vulnerable adults or children harmed. In response to recent events, the legislature took action. Laws of Florida 2020-35 includes changes affecting Guardianship proceedings. These changes are effective July 1, 2020.<o:p></o:p></span></p><p class="MsoListParagraph" style="margin: 0in 0in 12pt 0.5in; text-indent: -0.25in;"><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 744.312 has been amended to require that the court consider any disqualifying factors under s. 744.309 and conflicts of interest under s. 744.446.<o:p></o:p></span></p><p class="MsoListParagraph" style="margin: 0in 0in 12pt 0.5in; text-indent: -0.25in;"><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 744.334, which lists the requirements for a petition for appointment of a guardian, has been amended to require additional information, including reasons for the guardian’s appointment; whether the proposed guardian is a professional; the proposed guardian’s relation to the alleged incapacitated person or minor; any other types of guardianship proceedings or alternatives to guardianship for the alleged incapacitated person or minor; and includes a clearer definition of “alternatives to guardianship.” A petitioner who is a professional guardian cannot petition for his or her own appointment unless he or she is related to the alleged incapacitated person or minor. A public guardian appointed under s. 744.2006 for a person of limited financial means is excluded from rule prohibiting the petitioner from seeking his or her own appointment.<o:p></o:p></span></p><p class="MsoListParagraph" style="margin: 0in 0in 12pt 0.5in; text-indent: -0.25in;"><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman", serif; font-size: 12pt;"> Section 744.363 is amended to require that the initial guardianship plan list any preexisting orders not to resuscitate or other advance directives defined under s. 765.101.<o:p></o:p></span></p><p class="MsoListParagraph" style="margin: 0in 0in 12pt 0.5in; text-indent: -0.25in;"><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman", serif; font-size: 12pt;">The requirements for the annual guardianship under s. 744.367 (the annual report of a guardian of the person and the annual report of a guardian of the property) must include a “declaration of all remuneration receipted by the guardian from any source for services rendered to or on behalf of the ward.”<o:p></o:p></span></p><p class="MsoListParagraph" style="margin: 0in 0in 12pt 0.5in; text-indent: -0.25in;"><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 744.3675 has been amended to require that the annual guardianship plan for an adult ward include a list of preexisting orders not to resuscitate and advance health care directives, whether any such directives have been suspended by the court, and the steps taken to locate the advance directives.<o:p></o:p></span></p><p class="MsoListParagraph" style="margin: 0in 0in 12pt 0.5in; text-indent: -0.25in;"><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 736.0207 has been amended to require court approval before the guardian may sign a do not resuscitate order. Expedited procedures are provided for the court’s consideration and authorization of a do not resuscitate order.<o:p></o:p></span></p><p class="MsoListParagraph" style="margin: 0in 0in 12pt 0.5in; text-indent: -0.25in;"><span style="font-family: Symbol; font-size: 12pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;"> </span></span><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 744.446, as amended, prohibits a guardian from offering or receiving any form of kickback or indirect compensation for service as guardian. The amendments also prohibit conflicts of interest relating to the proposed guardian’s business transactions or activities with the ward, the presiding judge, any member of the appointed examining committee, any court employee involved in the guardianship process, or the attorney for the ward. <o:p></o:p></span></p><p class="MsoNormal"><span style="font-family: "Times New Roman", serif; font-size: 12pt;">The text of the new legislation can be found at :<a href="http://laws.flrules.org/2020/35">http://laws.flrules.org/2020/35</a>. The Probate Rules Committee is currently drafting rule updates and the forms committee of FLSSI is also drafting updates, but they will not be ready prior to the July 1, 2020 effective date.<o:p></o:p></span></p><p class="MsoNormal"><o:p> </o:p></p><div><o:p><br /></o:p></div>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-11970889908443779742020-06-28T15:08:00.002-04:002020-06-28T15:49:11.313-04:002020 Legislative Changes Affecting Real Property, Probate and Trust Law Attorneys<br /><div><div class="separator" style="clear: both; text-align: justify;"><a name="_Hlk21009657" style="text-align: left;"><span style="font-family: "times new roman", serif; font-size: 12pt;">Here’s a review of some of the changes signed by the Governor of the State of Florida recently.</span></a></div><p class="MsoNormal"><b><span style="font-family: "times new roman", serif; font-size: 12pt;">Real Estate Conveyances</span></b></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;">House Bill 469 was signed by the Governor yesterday.</span><span style="font-family: "times new roman", serif; font-size: 12pt;"> (The Laws of Florida Chapter and Section Number have not been assigned yet.) </span><span style="font-family: "times new roman", serif; font-size: 12pt;">It removes the requirement of two witnesses for a lease. Previously two witnesses were required for a lease with a term of more than one year.</span><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span><span style="font-family: "times new roman", serif; font-size: 12pt;">Title insurance underwriters will likely announce underwriting guidelines on leasehold cooperatives. For estate planning purposes, I’ll probably continue to prepare an assignment of proprietary leasehold with two witnesses since spousal waivers under F.S. 732.702 and F.S. 732.7025 require two witnesses.</span></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;"><a href="http://laws.flrules.org/2020/33">Chapter 2020-33</a> </span></p><p class="MsoNormal"><b><span style="font-family: "times new roman", serif; font-size: 12pt;">Leasehold Cooperatives as an Interest in Real Property</span></b></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;">The RPPTL homestead committee continues to debate the character of a proprietary leasehold for purposes of the constitutional homestead protections. Some argue that the common law always treated a leasehold as personal property. There are several leasehold cooperative cases that treat a leasehold as an interest in real property for purposes of the constitutional homestead protection against creditor claims, both during the owner’s lifetime and when devised to the owner’s heirs at death. Our committee prepared an amendment to Chapter 719, </span><a href="https://www.flsenate.gov/Session/Bill/2020/1154/BillText/c2/PDF">https://www.flsenate.gov/Session/Bill/2020/1154/BillText/c2/PDF</a><span style="font-family: "times new roman", serif; font-size: 12pt;"> which would have added a sentence to the definition of a cooperative unit:</span></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span><span style="background-color: white; font-size: 12pt;">719. 103. Definitions.</span></p><p class="MsoNormal" style="background: white; margin: 0in 0.5in 12pt; text-align: justify; vertical-align: baseline;"><span style="font-size: 12pt;">(25) “Unit” means a part of the cooperative property which is subject to exclusive use and possession. A unit may be improvements, land, or land and improvements together, as specified in the cooperative documents. <u>An interest in a unit is an interest in real property.<o:p></o:p></u></span></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;">The amendment was added to a larger bill for homeowner’s association legislation that was not passed this year. Hopefully it will be back next year.<o:p></o:p></span></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;">There is a pending case in the Florida Supreme Court where the conflict between the cases has been certified.</span><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span><span style="font-family: "times new roman", serif; font-size: 12pt;">This will be the fourth time the same question has been certified to the Florida Supreme Court and in each of the prior three cases, the Florida Supreme Court dismissed jurisdiction without answering the question.</span><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span><span style="font-family: "times new roman", serif; font-size: 12pt;">Rohan Kelley entered an appearance to file an amicus brief in the current case to argue that you can’t classify a leasehold cooperative as constitutionally protected homestead for some protections, but not others.</span><span style="font-family: "times new roman", serif; font-size: 12pt;"> Prior cases have accepted the position that "homestead" as defined in Article X, section 4(a) and 4(b) is different that homestead for purposes of Article X, section 4(c). </span><span style="font-family: "times new roman", serif; font-size: 12pt;">Current real estate practices require us to treat leasehold cooperatives as if they could be considered real property and worry about spousal joinder in deeds and spousal (or minor children’s) homestead rights after the death of the owner.</span></p><p class="MsoNormal"><b><span style="font-family: "times new roman", serif; font-size: 12pt;">Partition of Heirs Property</span></b></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;">The Uniform Partition of Heirs Property. The purpose of the Act is to protect heirs who inherit (knowingly or unknowningly) real property that has never been probated. The RPPTL Section published an article in the Florida Bar Journal which questioned whether the new legislation really added anything to existing partition proceedings. </span><a href="https://www.floridabar.org/the-florida-bar-journal/the-uniform-partition-of-heirs-property-act-a-solution-in-search-of-a-problem/">https://www.floridabar.org/the-florida-bar-journal/the-uniform-partition-of-heirs-property-act-a-solution-in-search-of-a-problem/</a> <span style="font-family: "times new roman", serif; font-size: 12pt;">A prior article advocated for the Act. </span><a href="https://www.floridabar.org/the-florida-bar-journal/the-disproportionate-impact-of-heirs-property-in-floridas-low-income-communities-of-color/">https://www.floridabar.org/the-florida-bar-journal/the-disproportionate-impact-of-heirs-property-in-floridas-low-income-communities-of-color/</a> </p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span><a href="http://laws.flrules.org/2020/55">http://laws.flrules.org/2020/55</a></p><p class="MsoNormal"><b><span style="font-family: "times new roman", serif; font-size: 12pt;">Errors in Legal Descriptions</span></b></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;">The Governor also signed legislation that affects errors in legal descriptions.</span><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span><span style="font-family: "times new roman", serif; font-size: 12pt;">It provides a notice that can be recorded if the error in a deed fits within certain criteria.</span><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span><span style="font-family: "times new roman", serif; font-size: 12pt;">It is effect July 1, 2020</span></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span><a href="http://laws.flrules.org/2020/33">http://laws.flrules.org/2020/33</a><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span></p><p class="MsoNormal"><b><span style="font-family: "times new roman", serif; font-size: 12pt;">Estates<o:p></o:p></span></b></p><p class="MsoNormal"><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Laws
of Florida Chapter 2020-67 includes changes affecting wills and
estates. Some changes become effective upon becoming law, others on
July 1, 2020, and others on October 1, 2020.
The Probate Rules Committee is working on updates to affected probate rules,
but they will not be filed with the Florida Supreme Court for consideration before
July 1<sup>st</sup>. The forms committee
for FLSSI is also aware of the changes and working to update their forms as
quickly as possible. <o:p></o:p></span></p><p class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 731.1065 is added to include a definition to include
precious metals, such as bullion or coins, kept for historical, artistic,
collectible or investment purposes as tangible personal property
(effective for all proceedings commenced before, on or after July 1, 2020);<o:p></o:p></span></p><p class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 731.201(32) is amended to clarify that a cause of action
by the decedent is property of the estate and therefore within the authority of
the personal representative (effective October 1, 2020);<o:p></o:p></span></p><p class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 731.301(2) is amended to confirm that formal notice is
sufficient to exercise in rem and quasi in rem jurisdiction, but not personal
jurisdiction over the person served with formal notice (effective upon becoming
law);<o:p></o:p></span></p><p class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 733.212 is amended to require two new items in the Notice
of Administration. (1) the surviving spouse’s deadline to file an
election elect an elective share can be extended under 732.2135(2); and (2) a
notice that the failure to contest a pour-over will can result in being barred
from contesting the trust or other writing incorporated by reference into the
will. (Effective October 1, 2020) <o:p></o:p></span></p><p class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman", serif; font-size: 12pt;">New language has been added to Section 733.610 to extend conflicts
of interests for a personal representative to a sale or encumbrance involving
the personal representative’s spouse, agent or attorney. (Effective July 1,
2020)<o:p></o:p></span></p><p class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 733.617 has been amended to require written disclosure to
a testator when the will designates the drafting attorney, including another
attorney in the same firm or someone related to the attorney or an attorney in
the same firm, as a personal representative. (It is effective October 1, 2020.) Without
the proper disclosure, the attorney or related person is not entitled to
compensation. This was previously addressed by an updated comment to
Rule 4-1.8 of the Rules Regulating the Florida Bar in 2017. (Effective October
1, 2020)<o:p></o:p></span></p><p class="MsoListParagraph" style="margin-bottom: 12.0pt; margin-left: .5in; margin-right: 0in; margin-top: 0in; mso-list: l0 level1 lfo1; tab-stops: list .5in; text-indent: -.25in;"><!--[if !supportLists]--><span style="font-family: Symbol; font-size: 10pt;">·<span style="font-family: "Times New Roman"; font-size: 7pt; font-stretch: normal; font-variant-east-asian: normal; font-variant-numeric: normal; line-height: normal;">
</span></span><!--[endif]--><span style="font-family: "Times New Roman", serif; font-size: 12pt;">Section 736.0708 is the Trust Code version of 733.617 for drafting
attorneys or related persons being designated as trustee. This was previously
addressed by an updated comment to Rule 4-1.8 of the Rules Regulating the
Florida Bar in 2017. (Effective October 1, 2020)<o:p></o:p></span></p><p class="MsoNormal">
</p><p class="MsoNormal"><span style="font-family: "Times New Roman", serif; font-size: 12pt;">The
text of the probate changes can be found at: <a href="http://laws.flrules.org/2020/67">http://laws.flrules.org/2020/67</a><o:p></o:p></span></p><p class="MsoNormal"><br /></p><p class="MsoNormal"><span style="font-family: "times new roman", serif; font-size: 12pt;"> </span></p></div>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-14357686397605508152020-06-19T17:59:00.003-04:002020-06-19T18:06:15.169-04:00The Perfect Storm: Homestead, Trust, Second Marriage, and Debt<br /><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhg_szGDO4zhnxiAZZKBfjaWb-VGbk65XnwASbjOzfSWrVC5zgTRciQrjmoVlKMlEvLd3IwL7XlW8_87NDsKY2YIFSyIAGi5tfEmfHJQuIwKrkyqJLt4rw3fR4rpOrS1SqID5L3ckZyJrSG/s960/thunderstorm-3441687_960_720.jpg" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="540" data-original-width="960" height="281" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhg_szGDO4zhnxiAZZKBfjaWb-VGbk65XnwASbjOzfSWrVC5zgTRciQrjmoVlKMlEvLd3IwL7XlW8_87NDsKY2YIFSyIAGi5tfEmfHJQuIwKrkyqJLt4rw3fR4rpOrS1SqID5L3ckZyJrSG/w500-h281/thunderstorm-3441687_960_720.jpg" width="500" /></a></div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: left;">There are many who advocate the use of trusts for everything. Probate is slow, expensive and generally awful, right? The Florida Probate Code, the Florida Trust Code, and the Florida Probate Rules are designed to protect the wishes of a person who makes a will or trust. The laws and procedures also protect the intended beneficiaries of a will or trust, as well as protections for surviving family members, especially spouses. When a Florida resident does not have a will or trust, and there is money, property, or other assets in his or her name, state law will essentially create a will for him or her, assuming family members would be the intended beneficiaries. Sometimes, inadequate planning is worse than no planning. </div><div class="separator" style="clear: both; text-align: left;"><br /></div><div class="separator" style="clear: both; text-align: left;">One challenging area for Floridians planning their estate is the homestead protections found in <a href="http://www.leg.state.fl.us/Statutes/index.cfm?Mode=Constitution&Submenu=3&Tab=statutes&CFID=105059541&CFTOKEN=5e99144a56debd69-FFEFBF1C-5056-B837-1A9C4E7018C0DAB8#A10S04">Article X, section 4, of the Florida Constitution</a>. Sometimes the protections cause unintended results for the unwary. When planning does not take into account the unique aspects of Florida homestead law, the owner's family could face the perfect storm of an invalid trust or will, litigation between family members, and the loss of the protection from creditor claims. </div><div class="separator" style="clear: both; text-align: left;"><br /></div><div class="separator" style="clear: both;"><b>Protection from Creditor Claims. </b>The first protection is the protection from the claims of creditors. The constitution says that creditors cannot force a Florida resident to sell his home, or the home where his family resides, to pay a debt. (Mortgages, property taxes and construction liens are exceptions.) This protection continues when the owner dies and leaves the home to family members. The Third District Court of Appeals treated homestead passing through the deceased owner's trust differently that homestead passing directly under a will. </div><div class="separator" style="clear: both;"><ul style="text-align: left;"><li>In <a href="https://www.courtlistener.com/opinion/1137174/elmowitz-v-estate-of-zimmerman/">Elmowitz v. Estate of Zimmerman</a>, 647 So. 2d 1064, 1065 (Fla. 3d DCA 1994), the court said "[u]pon devise to the trust Zimmerman's property lost its homestead status and became merely another asset of the trust." Gloria Zimmerman left her home to her sister, Bonnie Plotkin, a gift that clearly would have been protected if accomplished through a will. Instead, the court no<span style="background-color: white; color: #333333; font-family: georgia, "times new roman", times, serif; letter-spacing: 0.2px;"><span style="font-size: 15px;">ted in a footnote that Gloria did not specifically say I give my homestead residence to my sister but said I give all the rest of my trust assets to my sister. That distinction would not matter for a will. Why should it matter for a trust? In short, the home was lost to creditor claims in Gloria's estate and the homestead protection that should have applied was disregarded because Gloria used a trust instead of a will. </span></span></li></ul><ul style="text-align: left;"><li><span style="background-color: white; color: #333333; font-family: georgia, "times new roman", times, serif; font-size: 15px; letter-spacing: 0.2px;">Would the outcome have been different if Gloria's trust said I leave my home to my sister Bonnie? It probably would have. Should that distinction make a difference? </span></li></ul></div><div class="separator" style="clear: both;"><font face=""><span style="background-color: white; font-size: 15px; letter-spacing: 0.2px;"><font color="#333333">The Florida Trust Code says that assets in a revocable trust are subject to the claims of the trust creator's creditors make a claim against assets in a revocable trust. (</font><a href="http://www.leg.state.fl.us/statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=736.0505&URL=0700-0799/0736/Sections/0736.0505.html" style="color: #333333;">Section 736.0505</a><font color="#333333">) The statute does say, however, that any protections available to the creator of the trust are not lost simply because the protected asset is held subject to a revocable trust. Shouldn't that mean homestead in a revocable trust is just as protected from creditor claims after the owners death? Two courts have said "Yes!". </font><font color="#0f9d58"><i>HCA Gulf Coast Hospitals</i> and <i>Engelke v. Engelke. </i></font></span></font></div><div class="separator" style="clear: both;"><font color="#333333" face=""><span style="background-color: white; font-size: 15px; letter-spacing: 0.2px;"> </span></font></div><div class="separator" style="clear: both;"><span style="background-color: white; color: #333333; font-family: georgia, "times new roman", times, serif; font-size: 15px; letter-spacing: 0.2px;"><b>Surviving Spouses and Minor Children. </b>Another protection under Article X, section 4, applies to surviving spouses and surviving minor children. <a href="http://www.leg.state.fl.us/statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=732.4015&URL=0700-0799/0732/Sections/0732.4015.html">Section 732.4015, Florida Statutes,</a> recognizes that titling a home in a revocable trust does not change the fact that the creator of the trust is really the owner. Article X, section 4(c) says an owner of homestead property who is survived by a spouse or minor child cannot leave the home to anyone else. </span></div><div class="separator" style="clear: both;"><ul style="text-align: left;"><li><span style="background-color: white; color: #333333; font-family: georgia, "times new roman", times, serif; font-size: 15px; letter-spacing: 0.2px;">The state constitution trumps and overrides the trust. If a married owner attempts to leave the home to someone other than his spouse, or is survived by a married child, then section <a href="http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0732/Sections/0732.401.html">Section 732.401, Florida Statutes,</a> says the surviving spouse receives a life estate in the homestead residence and the decedent's descendants become the owners when the surviving spouse dies. The spouse could file an election to become a 50/50 owner with the deceased spouse's descendants, but that must be done within 6 months. This happens automatically, as if a new deed was issued at the moment of the owner's death. </span></li></ul><ul style="text-align: left;"><li><span style="background-color: white; color: #333333; font-family: georgia, "times new roman", times, serif; font-size: 15px; letter-spacing: 0.2px;">An example of an invalid devise by John, a married man, would be "I give my wife, Linda, a life estate in my homestead residence, with a remainder interest to my wife's son, Lance." Without a valid waiver of Linda's rights as a surviving spouse, the result is: a life estate to Linda, with a remainder interest to John's descendants, Robert, Albert, and William. Linda is faced with the obligation to pay insurance, the interest portion of the mortgage payments, property taxes, and ordinary maintenance for her lifetime, without the ability to control where the property passes on her death. Linda's son Lance receives nothing. </span></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="background-color: white; font-size: 15px; letter-spacing: 0.2px;">What about joint trusts? Because of changing estate tax laws and the fear of the probate process, joint trusts are becoming more and more popular. If certain factors are in place, it might not be a problem. If a married couple (1) owns a residence jointly, (2) then conveys title to themselves as trustees of a joint trust that they created, (3) the trust allows the surviving spouse to amend, revoke or withdraw all of the trust property without anyone else's consent, and (4) the trust does not place any restrictions on the survivor's ownership of the home, then there might not be a problem. If, however, the trust puts any limits on the survivor's use and control of the homestead, or any of the four factors listed above are not in place, then probate will be required to sort out the rights of the deceased spouse's descendants. At the very least, deeds from the deceased owner's children will be required to clear title. That is often a very bad situation where there are children from prior marriages who may not get along well with their stepparent. It is also a problem where a child of the deceased owner is incapacitated, has judgment liens against them, marital problems, or other problems that affect the ownership of an interest in real property. </span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="background-color: white; font-size: 15px; letter-spacing: 0.2px;"><a href="http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&URL=0700-0799/0732/Sections/0732.702.html">Section 732.702, Florida Statutes</a>, allows a a married person to waive his or her rights to some or all of the surviving spouse's estate, including homestead. This must be done through a written agreement signed in the presence of two witnesses. If the agreement is signed before the marriage, financial disclosure is not required. However, financial disclosure is always advisable to help ensure that the agreement will be upheld if challenged by the survivor. It is also important for each party to be represented separately, or at least aware that they should have their own attorney, in negotiating and signing the agreement. A recently-enacted statute was intended to simply the procedures for a waiver of homestead rights by a married person. <a href="http://www.leg.state.fl.us/statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=732.7025&URL=0700-0799/0732/Sections/0732.7025.html">Section 732.7025, Florida Statutes</a>. I co-authored an article about all of the considerations that go into a waiver of homestead rights. Here's a link to the <a href="https://www.floridabar.org/the-florida-bar-journal/homestead-planning-under-floridas-new-safe-harbor-statute/">article</a>. Another statute, <a href="http://www.leg.state.fl.us/statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=732.701&URL=0700-0799/0732/Sections/0732.701.html">Section 732.701</a>, allows a couple to enter into a written agreement to "lock in" their estate plans so they can be changed after the first death. It is not as simple as a signature on a deed. </span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="background-color: white; font-size: 15px; letter-spacing: 0.2px;">One thing that does not work is to title homestead in a trust that becomes irrevocable on the death of the first spouse. Even though a couple may want to lock in their estate plan after the first death, they must have a valid prenuptial or post nuptial agreement to waive the surviving spouse's rights so that the plan will hold up. </span></font></li></ul><div><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">Due to all of these complications, it is often easier for a married couple to own their primary residence in their individual names, which allows the survivor to be the sole owner without the need for probate. </span></font></div><div><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;"><br /></span></font></div><div><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;"><b>Planning for Minor Children. </b>To plan for situations where the homeowner could be survived by a minor child, there are a few options: </span></font></div><div><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">Ownership by a husband and wife does not result in a "devise" at the first spouse's death. The constitution prohibits a devise, but not a transfer based upon survivorship rights. See section <a href="http://www.leg.state.fl.us/statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=731.201&URL=0700-0799/0731/Sections/0731.201.html">731.201(33), Florida Statutes.</a> </span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">A lifetime conveyance to an irrevocable trust does not result in a prohibited devise. Although this strategy is recognized by section <a href="http://www.leg.state.fl.us/statutes/index.cfm?mode=View%20Statutes&SubMenu=1&App_mode=Display_Statute&Search_String=732.4017&URL=0700-0799/0732/Sections/0732.4017.html">732.4017, Florida Statutes</a>, is comes with complications and drawbacks that don't fit into every estate plan. </span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">Using a basic will that designates a guardian of the property to handle the inheritance of minor children can work. It would require probate and a separate guardianship for each minor child. Yes, that means some extra work and expenses, but those procedures are designed to protect the interests of minor children. </span></font></li></ul><div><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;"><b>Special Considerations for Trusts. </b>Many Florida attorneys would simply say, don't put your home into a revocable trust. If you understand the risks involved, and obtain counsel from an experienced, Florida attorney, the following considerations should be taken into account when titling homestead property in a trust: </span></font></div><div><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">State that by utilizing a trust in your estate planning, you do not intend to waive any protections under Florida law, including Article X, section 4 of the Florida Constitution; the Florida Probate Code; the Florida Trust Code; and Chapter 222 of the Florida Statutes entitled "Method of Setting Apart Homestead and Other Exemptions."</span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">For a married couple, the trust should state that the surviving spouse has the right to amend and revoke the trust without anyone else's permission and retains the equivalent of a fee simple interest in the homestead residence, including the unrestricted right to convey, sell, and reside in the home. Anything less creates a title defect on the first spouse's death.</span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">If only one spouse owns the home, that spouse's trust must give the surviving spouse unrestricted, fee simple ownership on the death of the first spouse. </span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">Use written, signed waivers of spousal rights when appropriate.</span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">Devise the home directly to surviving family members without requiring that the home be held in trust or controlled by the trustee. </span></font></li></ul><ul style="text-align: left;"><li><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;">THIS POST IS NOT A DO-IT-YOURSELF GUIDE OR SELF-HELP LEGAL ADVICE. IT IS INTENDED TO HELP OTHER LICENSED PROFESSIONALS AND TO ENCOURAGE NON-LAWYERS TO HIRE AN EXPERIENCED ATTORNEY LICENSED IN FLORIDA. THE SUGGESTIONS AND COMMENTS ARE GENERAL AND DO NOT APPLY TO EVERY SITUATION. </span></font></li></ul><div><span style="color: #333333; font-family: georgia, "times new roman", times, serif; font-size: 15px; letter-spacing: 0.2px;">There is no single, easy answer that works for everyone. Sometimes it makes sense for a homeowner to transfer his home to a trust. In other cases, it can be a disaster. With all of the rights and interests at stake, it will take thought, effort time and, yes, money, to plan properly. When Florida homestead property is involved, generic trusts, or trusts prepared by non-lawyers or inexperienced lawyers, can actual create a situation that is worse than probate, or cause the need for probate instead of avoiding it. The time, money and effort invested in good planning will be a worthwhile investment in protecting your plans and your family. </span></div></div></div><div><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;"><br /></span></font></div><div><font color="#333333" face=""><span style="font-size: 15px; letter-spacing: 0.2px;"><br /></span></font></div></div><div class="separator" style="clear: both; text-align: left;"><br /></div><div class="separator" style="clear: both; text-align: left;"><br /></div>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-82435336505024466432020-06-16T17:20:00.002-04:002020-06-16T17:20:51.746-04:00Tenth Edition of Practice Under the Florida Probate Code<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgpZsKSecPhq4Szf5Nlhdu-svWeAvuonDlknN-q283jfjpsFVlX_pOKyb0zNDRzYR8AEqP5CNr9KN9hMWftuUBVD6-KlONdn8LPmo8eiZjjqGhpmoA31G56ykTFmmL_CZd1K68ipTuGgQg/s887/20200616_Practive+Probate+Code.JPG" style="margin-left: 1em; margin-right: 1em; text-align: center;"><img border="0" data-original-height="244" data-original-width="887" height="173" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEgpZsKSecPhq4Szf5Nlhdu-svWeAvuonDlknN-q283jfjpsFVlX_pOKyb0zNDRzYR8AEqP5CNr9KN9hMWftuUBVD6-KlONdn8LPmo8eiZjjqGhpmoA31G56ykTFmmL_CZd1K68ipTuGgQg/w625-h173/20200616_Practive+Probate+Code.JPG" width="625" /></a><div><br /></div><div><div class="separator" style="clear: both; text-align: center;">The 10th Edition of Practice Under the Florida Probate Code has been released. Authors include: </div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: left;"><ul style="text-align: left;"><li>Robert F. Iseley, Jr.</li><li>Jay L. Kauffman</li><li>Shane Kelley</li><li>Jenna Rubin</li><li>Randl L. Marker</li><li>Rose M. LaFemina</li><li>Daniel A. Hanley</li><li>William T. Hennessey</li><li>Cristina Papanikos</li><li>Frank T. Piotte</li><li>Tam F. Conetta</li><li>Pamela O. Pricess</li><li>Jeffrey S. Goethe</li><li>Robert A. Dawkins</li><li>Kateena E. Manners</li><li>Tae Kelley Bronner</li><li>Rohan Kelley</li><li>Hon. Mark A. Spiser</li></ul><div>The book is a great resource for probate attorneys. I updated the chapter entitled Final Distribution and Discharge (my favorite part of the estate process).</div></div></div>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-48281235159561867682020-06-11T18:22:00.002-04:002020-06-11T18:22:39.484-04:00Another Homestead Puzzler<div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiRYde3xQS-EXrRaPb7eeCQcSRVcI6lUwgqChtknBDpewOj4SIRiY6fJDgKeAaNoVxl9VNvqQTjAVrJhm6ess0TP8maR6HFdMR0BQSmQOoJFjHSyD6pUxQgXGJSJU45qegXtu2DuXYdR8g0/s960/multi-family-1693707_960_720.jpg" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="642" data-original-width="960" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEiRYde3xQS-EXrRaPb7eeCQcSRVcI6lUwgqChtknBDpewOj4SIRiY6fJDgKeAaNoVxl9VNvqQTjAVrJhm6ess0TP8maR6HFdMR0BQSmQOoJFjHSyD6pUxQgXGJSJU45qegXtu2DuXYdR8g0/s320/multi-family-1693707_960_720.jpg" width="320" /></a></div><div><br /></div><div><br /></div><div>Here's another case that illustrates the challenge of deciphering a homestead puzzle. In Anderson v. Precious Pets and Letosky, the decedent owned a four bedroom home. He rented three bedrooms. Normally, we expect that the homestead protections only apply to a residence within a municipality if it used used for residential purposes. Here, the creditor argued that three bedrooms were rented, so 75% of the value of the homestead residence was not protected. The Second District disagreed, and cited prior decisions that distinguish a home with distinct divisions between residential and commercial use. In this case, Mr. Anderson shared the common areas with his tenants. Finding that the arrangement was unlike a duplex-type arrangement where tenant and landlord living areas where segregated, the Second District held that the entire home was exempt homestead. Had there been a wall, or separated living areas, the case would have turned out differently. Here's a link to the 2d DCA opinion: </div><div><br /></div><a href="https://www.2dca.org/content/download/636478/7230556/file/192065_DC13_05272020_080236_i.pdf">Anderson v. Precisous Pets and Letosky</a>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-1701969900500223432020-06-11T18:04:00.000-04:002020-06-11T18:04:47.191-04:00Don't Wait for a Crisis to Do Your Estate Planning!<br />
<div class="MsoNormal">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt;">I always seem to get requests for estate planning work in April because many of our clients spend the summers in another state. Sometimes the call is, "I'm heading back to _______ on Saturday and I need you to update my will before I leave." In one case, the caller was actually on the way to the airport! In addition to those types of situations, we now have "social distancing" which makes signing estate planning documents more complicated, especially for clients with health problems. So why can't we just skip all the formalities and make estate planning documents easy to execute? Well, there are a lot of good reasons. </span></div>
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<span style="font-family: "Times New Roman",serif; font-size: 12.0pt;"><br /></span></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt;">Because
estate planning documents are so critical, there are strict requirements for
signing. It is not as simple as signing a tax return or a real estate
contract. Florida is particularly protective to make sure that when you sign a
will, trust, power of attorney, or health care directive, that you have the
mental capacity to understand and express your wishes, that you are not being
influenced by anyone, and that your true wishes are reflected in the
documents. As a result, two witnesses are required on each document, and
some also require a notary acknowledgment. Failure to follow the
procedures can make the documents invalid. The laws are different in each
state, so we discourage our clients from signing Florida estate planning documents in
another state. I’ve been involved in several cases where estate planning
documents would have been valid in the place where they were signed, but they
were not valid for a Florida resident because the Florida requirements were not
followed. <o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt;">To
sign the documents in another state, you would have to have 2 witnesses and a notary
who all watch you sign and sign in your presence. Florida does have a remote
notary law that allows online notarization, but that does not work for a will,
trust or power of attorney. The online notary process is very involved,
and is not as simple as connecting with a notary on Facetime or Zoom. It
requires a Florida notary who is authorized to conduct online notarizations and
you must have a high speed internet connection with video and audio capabilities
on your computer. <o:p></o:p></span></div>
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<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt;">On
July 1<sup>st</sup>, a new Florida law goes into effect that would allow the
online signing of wills, trusts and powers of attorney. Again, this
requires the involvement of a vender authorized to provide online will services
and the technology to permanently store the video of the signing and the
electronic document in a tamper-proof electronic format. Two witnesses
and an authorized online notary are still required. <o:p></o:p></span></div>
<div class="MsoNormal">
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<div class="MsoNormal">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt;">Although
many banks have not opened their lobbies yet, we’ve heard that most banks will
not help with notarizing and witnessing estate planning documents. They
have learned that the signing procedures are so critical, and that litigation
over estate planning documents is so common now, that it just is not worth the
risk of being pulled into a lawsuit. <o:p></o:p></span></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
<span style="font-family: "Times New Roman",serif; font-size: 12.0pt;">If
you are able to coordinate two witnesses and a notary, we could provide
original documents for you to sign with detailed signing instructions.
Few non-lawyers are familiar with the procedures and signing requirements
for estate planning documents. They are very easy to mess up. If you
decide to do that, I would encourage you to resign the documents after you
return to Florida. <o:p></o:p></span></div>
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<br />Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-19825060202046347822020-06-10T15:37:00.000-04:002020-06-10T15:37:16.695-04:00Appointment to Rules of Judicial Administration Committee<br /><div><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj47AQ79zkCH2wvWr1bmsq307Nn06irBXi3z03vcAR7AWFJh5ZVFp61_iCwT57lt0EX0_Oh5UOfeAVyGMEaxpwtuCJbNvBoJeYaStaI4dNXmbJXhyphenhyphend4FRhP5_caVyhWr0o2GVclp27n0JY/s175/Florida+Rules+of+Judicial+Administration.JPG" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="175" data-original-width="114" height="400" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEj47AQ79zkCH2wvWr1bmsq307Nn06irBXi3z03vcAR7AWFJh5ZVFp61_iCwT57lt0EX0_Oh5UOfeAVyGMEaxpwtuCJbNvBoJeYaStaI4dNXmbJXhyphenhyphend4FRhP5_caVyhWr0o2GVclp27n0JY/w261-h400/Florida+Rules+of+Judicial+Administration.JPG" width="261" /></a></div><div class="separator" style="clear: both; text-align: center;"><br /></div><div class="separator" style="clear: both; text-align: left;">I learned today that the President-Elect of The Florida Bar, Dori Foster-Morales, has appointed me to a three-year term on the Florida Rules of Judicial Administration Committee. The committee proposes rule amendments to the Florida Supreme Court, either on its own initiative or when directed by the court. The Rules of Judicial Administration cover court procedures for all practice areas, ranging from procedures for e-filing court documents, to rules governing the service of filed documents. Florida courts today face significant challenges with rapidly changing technology and public health concerns. I expect the assignment to be challenging, demanding, and rewarding. I am grateful for the privilege to be of service. </div><div class="separator" style="clear: both; text-align: left;"><br /></div><div class="separator" style="clear: both; text-align: left;">I have served a total of four three-year terms on the Florida Probate Rules Committee which proposes changes to the court rules that specifically govern probate and guardianship cases. June 30th marks the end of my second term as chair of the committee. </div><div class="separator" style="clear: both; text-align: center;"><br /></div></div>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-53832885160207241422020-06-03T14:04:00.001-04:002020-06-03T14:04:16.991-04:00IRS Notice 2020-42 Permits Remote Notarization and Witnessing for Qualified Plan Documents<div class="separator"><div class="separator" style="clear: both; text-align: center;"><a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhpAK-WsBz2kMaOAZ9BJV-lCtk3JUqCewSl-0x8SqzCslrs81OsL4I4itFYqnsbdSTlAJeq_dyIrfh7HxhrUUnBZtrtNzAx0V__PaoOHSodfsRoIly4dPF-SVVz_yiOn-noFX1dZ9zfsttR/s1413/IRS+2020-42.JPG" imageanchor="1" style="clear: left; float: left; margin-bottom: 1em; margin-right: 1em;"><img border="0" data-original-height="359" data-original-width="1413" height="162" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhpAK-WsBz2kMaOAZ9BJV-lCtk3JUqCewSl-0x8SqzCslrs81OsL4I4itFYqnsbdSTlAJeq_dyIrfh7HxhrUUnBZtrtNzAx0V__PaoOHSodfsRoIly4dPF-SVVz_yiOn-noFX1dZ9zfsttR/w640-h162/IRS+2020-42.JPG" width="640" /></a></div><p style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.9); counter-reset: list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0; cursor: text; font-size: inherit; line-height: 1.5; margin-left: 1em; margin-right: 1em; margin-top: 0px; padding: 0px; vertical-align: baseline;"><br /></p></div><p style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.9); counter-reset: list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0; cursor: text; font-size: inherit; line-height: 1.5; margin: 0px; padding: 0px; vertical-align: baseline;"><br /></p><p style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.9); counter-reset: list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0; cursor: text; font-size: inherit; line-height: 1.5; margin: 0px; padding: 0px; vertical-align: baseline;"><br /></p><p style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.9); counter-reset: list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0; cursor: text; font-size: inherit; line-height: 1.5; margin: 0px; padding: 0px; vertical-align: baseline;"><br /></p><p style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.9); counter-reset: list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0; cursor: text; font-size: inherit; line-height: 1.5; margin: 0px; padding: 0px; vertical-align: baseline;"><br /></p><p style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.9); counter-reset: list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0; cursor: text; font-size: inherit; line-height: 1.5; margin: 0px; padding: 0px; vertical-align: baseline;"><br /></p><p style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.9); counter-reset: list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0; cursor: text; font-size: inherit; line-height: 1.5; margin: 0px; padding: 0px; vertical-align: baseline;">In Notice 2020-42, the IRS has temporarily permitted electronic notarization or witnessing on forms relating to certain elections for qualified retirement plans. State law requirements must be satisfied for a remote notarization. In Florida, we have electronic notarization available as of January 1, 2020. The IRS notice permits signatures "1) witnessed by a notary public in a state that permits remote notarization, or (2) witnessed by a plan representative using certain safeguards." 26 CFR § 1.401(a)-21 requires that the plan representative or notary be physically present. For such documents signed between January 1, 2020 and December 31, 2020, the physical presence requirement can be satisfied through remote witnessing or notarization. Hopefully, by the end of the year, our current health concerns will be a thing of the past. </p><p style="background-attachment: initial; background-clip: initial; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; border: 0px; box-sizing: inherit; color: rgba(0, 0, 0, 0.9); counter-reset: list-1 0 list-2 0 list-3 0 list-4 0 list-5 0 list-6 0 list-7 0 list-8 0 list-9 0; cursor: text; font-size: inherit; line-height: 1.5; margin: 0px; padding: 0px; vertical-align: baseline;"><br style="background-color: white; box-sizing: inherit; font-family: -apple-system, system-ui, BlinkMacSystemFont, "Segoe UI", Roboto, "Helvetica Neue", "Fira Sans", Ubuntu, Oxygen, "Oxygen Sans", Cantarell, "Droid Sans", "Apple Color Emoji", "Segoe UI Emoji", "Segoe UI Symbol", "Lucida Grande", Helvetica, Arial, sans-serif; font-size: 18px; white-space: pre-wrap;" /></p>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-54719038147842702792020-05-21T10:35:00.003-04:002020-06-11T18:23:02.250-04:00IRS Issues COVID-19 FAQ's for Estate and Gift Tax Returns<br />
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The Internal Revenue Service has issued helpful guidance for COVID-19 relief relating to estate and gift tax returns. It covers important topics beyond filing deadlines, such as DSUEA election for surviving spouses and qualified disclaimers.<br />
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<a href="https://www.irs.gov/businesses/small-businesses-self-employed/covid-19-relief-for-estate-and-gift">https://www.irs.gov/businesses/small-businesses-self-employed/covid-19-relief-for-estate-and-gift</a>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-60095000306084943732020-05-12T16:42:00.002-04:002020-05-12T16:42:51.642-04:00RPPTL Section Service<div class="separator" style="clear: both;">
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I've been so grateful to the members of the Real Property, Probate and Trust Law Section of the Florida Bar. They are dedicated professionals and it is humbling to see their professionalism at work. About 10 years ago, when my oldest sons moved on from Pop Warner Football and my coaching days ended, I started attending RPPTL Section meetings. Not only did they welcome me, educate me, and inspire me, they put me to work! Other section members, especially the section leaders, put in far more time than I do, but I get far more than I give by participating. <br />
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I learned today that they'll keep me working for the 2020-2021 bar year in the following roles:<br />
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<ul>
<li>Homestead Issues Committee Chair</li>
<li>Wills, Trusts and Estates Certification Review Course Committee Chair</li>
<li>Probate Law and Procedure Committee Co-Vice Chair</li>
<li>Florida Bar Journal Committee Co-Chair</li>
<li>Executive Council member</li>
</ul>
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Jeffrey S. Goethe</div>
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Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-66509624784865607002020-05-09T10:52:00.002-04:002020-05-09T10:52:26.575-04:00IRS Issues Guidance for Stimulus Checks to Deceased Taxpayers - "Return the Payment"<div class="separator" style="clear: both; text-align: left;">
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The Internal Revenue Service has published new guidance for stimulus checks or direct deposits for deceased taxpayers. The short answers are: </div>
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<ol>
<li>No, you can't keep a stimulus check for a taxpayer who died before receiving the check;</li>
<li>If you received a paper check, return the payment; </li>
<li>If you spent it, pay it back; and </li>
<li>If it was a direct deposit, send us a check. For surviving spouses who filed jointly, only the deceased spouse's portion needs to be sent back. </li>
</ol>
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The FAQ's on the IRS web site <a href="https://www.irs.gov/coronavirus/economic-impact-payment-information-center#more">Economic Payment Information Center</a>, initially suggests that payments received before the date of death can be kept. As updated on May 6, 2020, the FAQ's now answer questions about payments to deceased taxpayers. Here's what you can find on the IRS Web Site: </div>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<b><a href="https://www.irs.gov/coronavirus/economic-impact-payment-information-center#collapseCollapsible1588957539082"><span style="color: black;">Q10. Does someone who has died qualify for the Payment?
(added May 6, 2020)</span></a></b><span style="font-family: "source sans pro" , sans-serif;"> </span><span style="font-family: "source sans pro" , sans-serif;">A10. No. A Payment made to someone who died before receipt of
the Payment should be returned to the IRS by following the <a href="https://www.irs.gov/coronavirus/economic-impact-payment-information-center#more"><span style="color: #6e41a0;">instructions in the Q&A about repayments</span></a>. Return
the entire Payment unless the Payment was made to joint filers and one spouse
had not died before receipt of the Payment, in which case, you only need to
return the portion of the Payment made on account of the decedent. This
amount will be $1,200 unless adjusted gross income exceeded $150,000. </span><span style="font-family: "source sans pro" , sans-serif;"> </span><b><a href="https://www.irs.gov/coronavirus/economic-impact-payment-information-center#collapseCollapsible1588957539082"><span style="color: black;">Q41. What should I do to return an Economic Impact Payment?
(added May 6, 2020)</span></a></b><span style="font-family: "source sans pro" , sans-serif;"> </span><span style="font-family: "source sans pro" , sans-serif;">A41. You should return the payment as
described below.</span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<b><span style="font-family: "source sans pro" , sans-serif;">If the payment was a
paper check:</span></b><span style="font-family: "source sans pro" , sans-serif;">1.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "source sans pro" , sans-serif;">Write "Void" in the endorsement section on the back of
the check.</span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<span style="font-family: "source sans pro" , sans-serif;">2.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "source sans pro" , sans-serif;">Mail the voided Treasury check immediately to the appropriate IRS
location listed below.<br /><o:p></o:p></span><span style="font-family: "source sans pro" , sans-serif;"></span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<span style="font-family: "source sans pro" , sans-serif;">3.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "source sans pro" , sans-serif;">Don't staple, bend, or paper clip the check.<br /><o:p></o:p></span><span style="font-family: "source sans pro" , sans-serif;"></span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<span style="font-family: "source sans pro" , sans-serif;">4.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "source sans pro" , sans-serif;">Include a note stating the reason for returning the check. </span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<b><span style="font-family: "source sans pro" , sans-serif;">If the payment was a
paper check and you have cashed it, or if the payment was a direct deposit:</span></b><span style="font-family: "source sans pro" , sans-serif;"></span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<span style="font-family: "source sans pro" , sans-serif;">1.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "source sans pro" , sans-serif;">Submit a personal check, money order, etc., immediately to the
appropriate IRS location listed below.<br /><o:p></o:p></span><span style="font-family: "source sans pro" , sans-serif;"></span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<span style="font-family: "source sans pro" , sans-serif;">2.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "source sans pro" , sans-serif;">Write on the check/money order made payable to “U.S. Treasury” and
write 2020EIP, and the taxpayer identification number (social security
number, or </span><span style="font-family: "source sans pro" , sans-serif;">individual taxpayer identification number) of the recipient of
the check.</span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<span style="font-family: "source sans pro" , sans-serif;"><o:p></o:p></span><span style="font-family: "source sans pro" , sans-serif;">3.<span style="font-family: "times new roman"; font-size: 7pt; font-stretch: normal; line-height: normal;"> </span></span><!--[endif]--><span style="font-family: "source sans pro" , sans-serif;">Include a brief explanation of the reason for returning the EIP.</span></blockquote>
<blockquote class="tr_bq" style="clear: both; text-align: left;">
<b><span style="font-family: "source sans pro" , sans-serif;">For your paper check,
here are the IRS mailing addresses to use based on the state:</span></b><o:p> </o:p></blockquote>
<table border="1" cellpadding="0" cellspacing="0" class="MsoNormalTable" style="background: white; border-collapse: collapse; border: none; margin-left: 28.5pt; mso-border-alt: solid #D6D7D9 .75pt; mso-yfti-tbllook: 1184; width: 546px;">
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<td style="background: #004673; border: solid windowtext 1.0pt; mso-border-alt: solid windowtext .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<b><span style="color: white; font-family: "arial" , sans-serif; font-size: 13.5pt;">If you live in…<o:p></o:p></span></b></div>
</td>
<td style="background: #004673; border-left: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<b><span style="color: white; font-family: "arial" , sans-serif; font-size: 13.5pt;">then mail to this
address<o:p></o:p></span></b></div>
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</tr>
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<td style="background: #F3F3F3; border-top: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Maine, Maryland, Massachusetts, New Hampshire,
Vermont<o:p></o:p></span></div>
</td>
<td style="background: #F3F3F3; border-bottom: solid #DDDDDD 1.0pt; border-left: none; border-right: solid #DDDDDD 1.0pt; border-top: none; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Andover Refund Inquiry Unit<br />
310 Lowell St Mail<br />
Stop 666A<br />
Andover, MA 01810<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Georgia, Iowa, Kansas, Kentucky, Virginia<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #DDDDDD 1.0pt; border-left: none; border-right: solid #DDDDDD 1.0pt; border-top: none; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Atlanta Refund Inquiry Unit<br />
4800 Buford Hwy<br />
Mail Stop 112<br />
Chamblee, GA 30341<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #F3F3F3; border-top: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Florida, Louisiana, Mississippi, Oklahoma,
Texas<o:p></o:p></span></div>
</td>
<td style="background: #F3F3F3; border-bottom: solid #DDDDDD 1.0pt; border-left: none; border-right: solid #DDDDDD 1.0pt; border-top: none; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Austin Refund Inquiry Unit<br />
3651 S Interregional Hwy 35<br />
Mail Stop 6542<br />
Austin, TX 78741<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">New York<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #DDDDDD 1.0pt; border-left: none; border-right: solid #DDDDDD 1.0pt; border-top: none; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Brookhaven Refund Inquiry Unit<br />
5000 Corporate Ct.<br />
Mail Stop 547<br />
Holtsville, NY 11742<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #F3F3F3; border-top: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Alaska, Arizona, California, Colorado, Hawaii,
Nevada, New Mexico, Oregon, Utah, Washington, Wisconsin, Wyoming<o:p></o:p></span></div>
</td>
<td style="background: #F3F3F3; border-bottom: solid #DDDDDD 1.0pt; border-left: none; border-right: solid #DDDDDD 1.0pt; border-top: none; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Fresno Refund Inquiry Unit<br />
5045 E Butler Avenue<br />
Mail Stop B2007<br />
Fresno, CA 93888<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Arkansas, Connecticut, Delaware, Indiana,
Michigan, Minnesota, Missouri, Montana, Nebraska, New Jersey, Ohio, West
Virginia<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #DDDDDD 1.0pt; border-left: none; border-right: solid #DDDDDD 1.0pt; border-top: none; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Kansas City Refund Inquiry Unit<br />
333 W Pershing Rd<br />
Mail Stop 6800, N-2<br />
Kansas City, MO 64108<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="background: #F3F3F3; border-top: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Alabama, North Carolina, North Dakota, South
Carolina, South Dakota, Tennessee<o:p></o:p></span></div>
</td>
<td style="background: #F3F3F3; border-bottom: solid #DDDDDD 1.0pt; border-left: none; border-right: solid #DDDDDD 1.0pt; border-top: none; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Memphis Refund Inquiry Unit<br />
5333 Getwell Rd Mail<br />
Stop 8422 <br />
Memphis, TN 38118<o:p></o:p></span></div>
</td>
</tr>
<tr>
<td style="border-top: none; border: solid #DDDDDD 1.0pt; mso-border-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 222.0pt;" valign="top" width="296"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">District of Columbia, Idaho, Illinois,
Pennsylvania, Rhode Island<o:p></o:p></span></div>
</td>
<td style="border-bottom: solid #DDDDDD 1.0pt; border-left: none; border-right: solid #DDDDDD 1.0pt; border-top: none; mso-border-alt: solid #DDDDDD .75pt; mso-border-left-alt: solid #DDDDDD .75pt; mso-border-top-alt: solid #DDDDDD .75pt; padding: 6.0pt 6.0pt 6.0pt 6.0pt; width: 187.5pt;" valign="top" width="250"><div align="left" class="MsoNormal" style="margin-bottom: 15pt; text-indent: 0in;">
<span style="font-family: "arial" , sans-serif;">Philadelphia Refund Inquiry Unit<br />
2970 Market St<br />
DP 3-L08-151<br />
Philadelphia, PA 19104<o:p></o:p></span></div>
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<span style="font-family: "arial" , sans-serif;">A foreign country, U.S. possession or
territory*, or use an APO or FPO address, or file Form 2555 or 4563, or are a
dual-status alien.<o:p></o:p></span></div>
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<span style="font-family: "arial" , sans-serif;">Austin Refund Inquiry Unit<br />
3651 S Interregional Hwy 35<br />
Mail Stop 6542 AUSC<br />
Austin, TX 78741<o:p></o:p></span></div>
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The web site also answers questions about eligibility. For example, incarcerated taxpayers are not eligible for the payment. Congress and the IRS first acted quickly to get money in the hands of taxpayers. As expected, they're now working to get money back from those not entitled to keep it.
Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-58048245249343976972020-05-08T09:20:00.000-04:002020-05-08T09:26:17.303-04:00IRS Issues Proposed Regulations for Miscellaneous Deductions for Trusts and Estates<br />
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<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhauUSsmloY_HKmwMSJ3yGvx762zPGsneOfBPrDcr6W8-0NIBLq1b1ygDp_vyX7OqJC9k4J4dZrrSoj8EJKkHX6QsbsaAKv8BGQX4CwNeUAkXmOn9ABBQ5mzkqxR10rZZvwdns1qN6Ed0Q/s1600/20200507_IRS+Notice+2020-90.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="309" data-original-width="676" height="182" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEhauUSsmloY_HKmwMSJ3yGvx762zPGsneOfBPrDcr6W8-0NIBLq1b1ygDp_vyX7OqJC9k4J4dZrrSoj8EJKkHX6QsbsaAKv8BGQX4CwNeUAkXmOn9ABBQ5mzkqxR10rZZvwdns1qN6Ed0Q/s400/20200507_IRS+Notice+2020-90.JPG" width="400" /></a></div>
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<a href="https://draft.blogger.com/blogger.g?blogID=858204300315540673" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://draft.blogger.com/blogger.g?blogID=858204300315540673" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a><a href="https://draft.blogger.com/blogger.g?blogID=858204300315540673" imageanchor="1" style="clear: right; float: right; margin-bottom: 1em; margin-left: 1em;"></a>Attorneys who handle trusts and estates, but don't file tax returns for trusts and estates, should consider how the estate or trust income tax return (Form 1041) will affect the beneficiaries. While tax consequences aren't the only consideration in administering a trust or estate, they certainly are on the list. A geat tool for trustees, personal representatives, and their attorneys is <a href="https://www.irs.gov/pub/irs-pdf/p559.pdf">IRS Publication 559</a>, which provides an overview for the taxation of trusts and estates. While the current estate tax exemption of $11.58 million means few estates will owe estate tax, many estates and trusts still have income that must be reported on Form 1041.<br />
<br />
Administration expenses are deductible against the estate or trust's income. The timing of the payment of those expenses is one item that affects the bottom line for the trust or an estate. It also has an impact on beneficiaries who itemize deductions on their personal return. Under current law, an individual has a standard deduction of $12,000, while married couples have a deduction of $24,000. This simplifies the tax return for many taxpayers, because they don't have enough itemized deductions to exceed the generous standard deduction. For those who do itemize, the use of the estate's unused deductions in its final year could help those taxpayers who itemize. It all depends upon the number of beneficiaries and the total itemized deductions that each beneficiary could claim if they received a share of the estate or trust's unused itemized deductions.<br />
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On December 22, 2017, Congress passed “An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018,” P.L. 115-97 (Act). The new law added Section 67(g) to the Internal Revenue Code. This new subsection eliminated miscellaneous itemized deductions. There was confusion about whether this eliminated the ability of trusts and estates to pass unused deductions on to the beneficiaries for use on their personal returns.<br />
In IRS Notice 2018-61, the Internal Revenue Service addressed this confusion. <a href="https://www.irs.gov/pub/irs-drop/n-18-61.pdf">Link to IRS Notice 2018-61</a>. The IRS Notice explained:<br />
<br />
<blockquote class="tr_bq">
<span style="font-family: "arial" , "helvetica" , sans-serif;">The Treasury Department and the IRS intend to issue regulations clarifying that estates and non-grantor trusts may continue to deduct expenses described in section 67(e)(1) and amounts allowable as deductions under section 642(b), 651 or 661, including the appropriate portion of a bundled fee, in determining the estate or nongrantor trust’s adjusted gross income during taxable years, for which the application of section 67(a) is suspended pursuant to section 67(g). Additionally, the regulations will clarify that deductions enumerated in section 67(b) and (e) continue to remain outside the definition of “miscellaneous itemized deductions” and thus are unaffected by section 67(g).</span></blockquote>
<i><br /></i>Section 67(e)(1) of the Internal Revenue Code says:<br />
<br />
<blockquote class="tr_bq">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><span class="num bold" style="background-color: white; box-sizing: border-box; color: #333333; font-weight: bold;" value="e">(e)</span><span class="heading bold" style="background-color: white; box-sizing: border-box; color: #333333; font-weight: bold;">Determination of adjusted gross income in case of estates and trusts. </span><span class="chapeau" style="background-color: white; box-sizing: border-box; color: #333333;">For purposes of this section, the <a aria-label="Definitions - adjusted gross income" class="colorbox-load definedterm" data-target="#myModal" data-toggle="modal" href="https://www.law.cornell.edu/definitions/uscode.php?width=840&height=800&iframe=true&def_id=26-USC-513840503-1978232617&term_occur=999&term_src=title:26:subtitle:A:chapter:1:subchapter:B:part:I:section:67" style="background-color: transparent; border-bottom: 1px dotted; box-sizing: border-box; color: #0068ac; cursor: pointer;">adjusted gross income</a> of an estate or trust shall be computed in the same manner as in the case of an individual, except that—</span></span><br />
<div class="paragraph indent1" style="background-color: white; box-sizing: border-box; color: #333333; margin-bottom: 3pt; margin-left: 12pt; margin-top: 3pt; padding: 4pt;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://draft.blogger.com/null" name="e_1" style="background-color: transparent; border-bottom: 1px dotted; box-sizing: border-box; color: #0068ac; cursor: pointer;"></a><span class="num" style="box-sizing: border-box; font-weight: bold;" value="1">(1)</span></span><br />
<div class="content" style="box-sizing: border-box; display: inline;">
<span style="font-family: "arial" , "helvetica" , sans-serif;">the deductions for costs which are paid or incurred in connection with the administration of the estate or trust and which would not have been incurred if the property were not held in such trust or estate, and</span></div>
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<div class="paragraph indent1" style="background-color: white; box-sizing: border-box; color: #333333; margin-bottom: 3pt; margin-left: 12pt; margin-top: 3pt; padding: 4pt;">
<span style="font-family: "arial" , "helvetica" , sans-serif;"><a href="https://draft.blogger.com/null" name="e_2" style="background-color: transparent; border-bottom: 1px dotted; box-sizing: border-box; color: #0068ac; cursor: pointer;"></a><span class="num" style="box-sizing: border-box; font-weight: bold;" value="2">(2)</span></span><br />
<div class="content" style="box-sizing: border-box; display: inline;">
<span style="font-family: "arial" , "helvetica" , sans-serif;">the deductions allowable under sections 642(b), 651, and 661, </span></div>
<span style="font-family: "arial" , "helvetica" , sans-serif;"></span><span style="font-family: "arial" , "helvetica" , sans-serif;">shall be treated as allowable in arriving at </span><a aria-label="Definitions - adjusted gross income" class="colorbox-load definedterm" data-target="#myModal" data-toggle="modal" href="https://www.law.cornell.edu/definitions/uscode.php?width=840&height=800&iframe=true&def_id=26-USC-513840503-1978232617&term_occur=999&term_src=title:26:subtitle:A:chapter:1:subchapter:B:part:I:section:67" style="background-color: transparent; border-bottom: 1px dotted; box-sizing: border-box; color: #0068ac; cursor: pointer; font-family: arial, helvetica, sans-serif;">adjusted gross income</a><span style="font-family: "arial" , "helvetica" , sans-serif;">. Under regulations, appropriate adjustments shall be made in the application of part I of subchapter J of this chapter to take into account the provisions of this section.</span></div>
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In IRS Newswire 2020-90, The Internal Revenue Service announced that it has now issued proposed regulations. The release offered the following summary, including a link to the proposed regulations.<br />
<br />
<blockquote class="tr_bq">
<span style="font-family: "arial" , sans-serif;">WASHINGTON — The Internal Revenue Service today issued <a href="https://link.zixcentral.com/u/1ca6acdf/TDs_LaSQ6hGUnF-uhnsoMg?u=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMjcsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA1MDcuMjEyMDY5NTEiLCJ1cmwiOiJodHRwczovL3d3dy5mZWRlcmFscmVnaXN0ZXIuZ292L2RvY3VtZW50cy8yMDIwLzA1LzExLzIwMjAtMDk4MDEvZWZmZWN0LW9mLXNlY3Rpb24tNjdnLW9uLXRydXN0cy1hbmQtZXN0YXRlcyJ9.5Oq8LLTUJtRXxLis4kSNkSZ_q0LDBrC0EXMjiAZyEmg%2Fbr%2F78386104425-l" target="_blank">proposed regulations</a> that provide guidance for estates and trusts clarifying that certain deductions of estates and non-grantor trusts are not miscellaneous itemized deductions.</span> </blockquote>
<blockquote class="tr_bq">
<span style="font-family: "arial" , sans-serif;"><o:p></o:p></span><br />
<span style="font-family: "arial" , sans-serif;">The Tax Cuts and Jobs Act (TCJA) prohibits individual taxpayers from claiming miscellaneous itemized deductions for any taxable year beginning after Dec. 31, 2017, and before Jan. 1, 2026.<o:p></o:p></span><br />
<span style="font-family: "arial" , sans-serif;">Specifically, the proposed regulations clarify the following deductions are allowable in figuring adjusted gross income and are not miscellaneous itemized deductions:<o:p></o:p></span><br />
<ul type="disc">
<li class="MsoNormal"><span style="font-family: "arial" , sans-serif;">Costs paid or incurred in connection with the administration of the estate or trust which would not have been incurred otherwise.<o:p></o:p></span></li>
<li class="MsoNormal"><span style="font-family: "arial" , sans-serif;">Deductions concerning the personal exemption of an estate or non-grantor trust.<o:p></o:p></span></li>
<li class="MsoNormal"><span style="font-family: "arial" , sans-serif;">Deductions for trusts distributing current income.<o:p></o:p></span></li>
<li class="MsoNormal"><span style="font-family: "arial" , sans-serif;">Deductions for trusts accumulating income<o:p></o:p></span></li>
</ul>
<span style="font-family: "arial" , sans-serif;">Finally, the guidance clarifies how to determine the character, amount and manner for allocating excess deductions that beneficiaries succeeding to the property of a terminated estate or non-grantor trust may claim on their individual income tax returns.<o:p></o:p></span><br />
<span style="font-family: "arial" , sans-serif;">For more information about this and other TCJA provisions, visit <a href="https://link.zixcentral.com/u/50d713fe/RBA-LaSQ6hG2Il-uhnsoMg?u=https%3A%2F%2Flnks.gd%2Fl%2FeyJhbGciOiJIUzI1NiJ9.eyJidWxsZXRpbl9saW5rX2lkIjoxMjgsInVyaSI6ImJwMjpjbGljayIsImJ1bGxldGluX2lkIjoiMjAyMDA1MDcuMjEyMDY5NTEiLCJ1cmwiOiJodHRwczovL3d3dy5pcnMuZ292L3RheC1yZWZvcm0ifQ.3HuUGlIuDfG1sVeSrE8jkc4k8vJERViIlO6dyOoFLaI%2Fbr%2F78386104425-l" target="_blank">IRS.gov/taxreform</a>.</span></blockquote>
After the initial confusion in 2018, the proposed regulations are a welcome indication of the Internal Revenue Service's position on these issues.<br />
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Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-65317457321440340662020-04-30T15:43:00.001-04:002020-05-01T08:42:42.943-04:00Stimulus Checks for Deceased Taxpayers?Here's a link to an interesting article about the recent stimulus payments. <a href="https://www.latimes.com/california/story/2020-04-24/coronavirus-stimulus-check-death-payment" target="_blank">LA Times Article</a><br />
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We heard from one family this week, asking about the stimulus payment that was paid to their deceased loved one. The stimulus payments are for the 2020 tax year, but the U.S. Treasury used data from the 2019 returns, if filed, and, if not, the 2018 returns. They did what Congress wanted - get the money to Americans as quickly as possible. What's not clear is how funds paid to deceased taxpayers will be returned. We'll watch for word on what to do. For now, it would seem prudent not to spend money that is for a taxpayer who died before January 1, 2020.<br />
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Here's a link to the actual text of the legislation:<br />
<a href="https://irc.bloombergtax.com/public/uscode/doc/irc/section_6428">https://irc.bloombergtax.com/public/uscode/doc/irc/section_6428</a><br />
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Like so many other things in our lives right now, this reminds me of a saying I learned during Basic Training at Fort Knox, Kentucky, "Hurry Up and Wait."<br />
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<br />Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com1tag:blogger.com,1999:blog-858204300315540673.post-45017691670211359212020-04-22T09:05:00.001-04:002020-04-22T09:05:51.050-04:00<br />
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On April 10th, The Internal Revenue Service issued Notice 2020-23, which added to the list of filing and payment deadlines extended as a result of the national health care emergency in Notice 2020-18 and 2020-20. The notice includes Forms 1041, 706, 709 and other forms relating to trusts and estates. </div>
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Click on the link for the full text of the notice. <a href="https://draft.blogger.com/On%20April%2010th,%20The%20Internal%20Revenue%20Service%20issued%20Notice%202020-23,%20which%20added%20to%20the%20list%20of%20filing%20and%20payment%20deadlines%20extended%20as%20a%20result%20of%20the%20national%20health%20care%20emergency%20in%20Notice%202020-18%20and%202020-20.%20The%20notice%20includes%20Forms%201041,%20706,%20709%20and%20other%20forms%20relating%20to%20trusts%20and%20estates.%20%20%20https://www.irs.gov/pub/irs-drop/n-20-23.pdf">Notice 2020-23</a></div>
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Please consult with your tax advisor to ensure that you meet all filing and payment deadlines to avoid penalties and interest. </div>
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Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-40792746660944188722020-04-17T09:44:00.003-04:002020-04-17T09:46:05.760-04:00Florida Probate Rules Updated to Recognize Electronic Wills and Notarization<br />
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On January 16, 2020, The Florida Supreme Court approved amendments to
The Florida Probate Rules. These were “fast-track”
amendments based upon changes to The Florida Statutes during the 2019 legislative session. For probate and guardianship
attorneys, the big change is the recognition of electronic notarization which
became effective January 1, 2020 and the recognition of electronic wills,
effective July 1, 2020. Although these
statutes reflect rapidly-changing technology, they do require strict procedures
to ensure the validity of the notarized document or will, and to ensure the
integrity of documents preserved in electronic format. The new procedures will introduce third-party
vendors into the process due to the requirements for preserving electronic
copies of wills and certain other estate planning documents, as well as the
requirements imposed upon electronic notaries.
While this initially appears to add convenience, time will tell how well
these procedures work and how the added technology requirements will affect the
overall cost of estate planning for those who utilize the new procedures. <o:p></o:p></div>
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Here’s a link to the rule changes:<o:p></o:p></div>
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<a href="https://efactssc-public.flcourts.org/casedocuments/2019/2071/2019-2071_disposition_148503_d29.pdf">https://efactssc-public.flcourts.org/casedocuments/2019/2071/2019-2071_disposition_148503_d29.pdf</a><o:p></o:p></div>
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The changes are primarily updates to
the committee notes following each rule.
These changes are invaluable because the cross-reference each rule with
other rules and statutes that need to be considered when applying a particular
rule. The provide a great research tool.<o:p></o:p></div>
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The amendments also recognized that documents, such as wills, could be submitted in electronic format, as long as the original format complied with the laws for
electronic notarization and electronic wills. The electronic document and the video of the signing must be preserved in a tamper-proof format. <span style="text-indent: 0in;">For wills signed by ink on paper, the original must still be preserved
and filed with the clerk upon the death of the person making the will. </span></div>
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<br />Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-18547526131429798522020-04-17T09:01:00.002-04:002020-04-17T09:08:45.375-04:00Probate Rules Committee Vulnerable Adult Rule <div class="separator" style="clear: both; text-align: center;">
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The Florida Probate Rules Committee was tasked with the creation of forms for Florida's law that protects vulnerable adults from exploitation. Section 825.1035 now permits an injunction to protect our state’s most vulnerable residents from various types of exploitation. The statute offers a civil remedy to stop financial or physical abuse by freezing financial accounts and allowing for an injunction to keep the exploiter away from the vulnerable adult. Although the statute initially provided a form, the Florida Supreme Court asked the rules committees to develop a standard form for use throughout the state. </div>
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The Probate Rules Committee took on the challenge, drafted a rule and considered comments to improve the proposed form. It appeared that various circuits throughout the state were suggesting or requiring forms that were not the same as the form in the statue. The Probate Rules Committee received one comment suggesting that some petitions that complied with the form in the statute were being dismissed for not complying with the statute.<o:p></o:p></div>
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The usual rule process was followed - a petition was filed, comments were requested, and then the final version of the new rule was published for final comments. Comments were due by April 15<sup>th</sup>. No comments have been received by the Probate Rules Committee, so it is anticipated that the Supreme Court will enter an order making the proposal final. On occasion, the Florida Supreme will modify a submission from one of the rules committee, so it’s not over until the Florida Supreme Court says so.<o:p></o:p></div>
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Here’s a link to the new Rule 5.920;<o:p></o:p></div>
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<a href="https://efactssc-public.flcourts.org/casedocuments/2020/21/2020-21_petition_74875_appendix2drules.pdf">https://efactssc-public.flcourts.org/casedocuments/2020/21/2020-21_petition_74875_appendix2drules.pdf</a><o:p></o:p></div>
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<span style="text-indent: 0in;">Hopefully the new rule will offer consistency and protection for our vulnerable adults who become victims to those who would prey on the elderly and disabled.</span>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-25282208998630828132020-04-17T08:12:00.002-04:002020-04-17T08:12:35.061-04:00Amendment to Rule 2.205, Rules of Judicial Administration<div class="separator" style="clear: both;">
<a href="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPV0IPCqa7LXo0m7iEzIondbLJthsDUgdBcXsozeMNGu8K7vUpPXImhWvcVyWSwvsTHFqRBKCE0dgehI3QvXgIvH0Fl-aGgvkHTrzkpCRyR8UcdAbVz3_znidqQ0rqEVDkgIaieAlxoLg/s1600/20200313_SC20-346_Emergency+Orders.JPG" imageanchor="1" style="margin-left: 1em; margin-right: 1em;"><img border="0" data-original-height="358" data-original-width="638" height="179" src="https://blogger.googleusercontent.com/img/b/R29vZ2xl/AVvXsEjPV0IPCqa7LXo0m7iEzIondbLJthsDUgdBcXsozeMNGu8K7vUpPXImhWvcVyWSwvsTHFqRBKCE0dgehI3QvXgIvH0Fl-aGgvkHTrzkpCRyR8UcdAbVz3_znidqQ0rqEVDkgIaieAlxoLg/s320/20200313_SC20-346_Emergency+Orders.JPG" width="320" /></a></div>
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<span style="color: blue;">The Florida Supreme Court, on its own motion, updated the Rules of Judicial Administration to better react to unexpected circumstances such as those facing the courts right now. The courts, from the Florida Supreme Court, down to the local circuit courts have done an amazing job. As Floridians, we're used to preparing for hurricanes, but none of us have experienced the changes that have occurred over the past few months. Our judges are certainly doing their part to get us through this. They, along with their staff and all who support them in their work, are quietly getting the job done. </span><br />
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<span style="color: blue;">The amendment inserts a new subdivision (a)(2)(B)(v) into Rule 2.205 and renumbers the subsequent subdivisions: </span><br />
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(v) the power, upon request of the chief judge of any circuit or district, or sua sponte, in the event of a public health emergency that requires mitigation of the effects of the emergency on the courts and court participants, to enter such order or orders as may be appropriate: to suspend, extend, toll, or otherwise change time deadlines or standards, including, without limitation, those affecting speedy trial procedures in criminal and juvenile proceedings; suspend the application of or modify other requirements or limitations imposed by rules of procedure, court orders, and opinions, including, without limitation, those governing the use of communication equipment and proceedings conducted by remote electronic means; and authorize temporary implementation of procedures and other measures, including, without limitation, the suspension or continuation of civil and criminal jury trials and grand jury proceedings, which procedures or measures may be inconsistent with applicable requirements, to address the emergency situation or public necessity.<br />
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<span style="color: blue;">The full text of the opinion can be found here: </span><br />
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<a href="https://efactssc-public.flcourts.org/casedocuments/2020/346/2020-346_disposition_149072_d29.pdf">https://efactssc-public.flcourts.org/casedocuments/2020/346/2020-346_disposition_149072_d29.pdf</a>Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0tag:blogger.com,1999:blog-858204300315540673.post-27585647562333859422020-04-08T09:14:00.000-04:002020-04-08T09:14:08.901-04:00The New Normal?<div class="separator" style="clear: both; text-align: center;">
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It is encouraging to see Americans pull together during difficult times. That's part of the American character. Despite our shortcomings, we are a nation of good people. Our hearts go out to those affected by the pandemic and those who are sacrificing more than ever to serve others. </div>
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As my colleagues and I try to work through many new challenges, we're adapting with new ways to serve our clients. Instead of in-person meetings, telephone conferences and email communication help bridge the new gap between client and professional. For live signings, constant sanitizing and wearing masks reduce the risks of in-person meetings where witnessing and notarizing are required. </div>
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Electronic notarization became a legal reality in Florida in January, but the additional procedures involved with remote online notarization come with a cost - it is not free. Online will and trust executions will be possible under Florida law on July 1st, but it will also come with a price and additional complications. The Florida Bar's Real Property, Probate and Trust Law Section was vigilant as the Florida legislation was considered, not because they wanted to stop progress, but because they wanted to ensure protections for Floridians who elect those methods of signing crucial planning documents. </div>
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So... is this the "new normal?" While we're adapting for now, there is nothing to replace the interaction of an attorney and client during an in-person meeting. Estate planning, or the administration of an estate after the death of a loved one, is an emotional process. The professional needs to understand how the client is feeling about personal and sensitive issues, much of which focuses around unpleasant events in life: the loss of a loved one, the declining capacity of a loved one (or our self), prolonged illness, and our own death. Despite all of the advancements in technology, human interaction remains critical. This is especially true for older Americans who did not grow up with modern technology. </div>
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Americans are great at adapting to new challenges, and each generation brings a new perspective. While progress is inevitable, are online communications, and even artificial technology, better than a human planner? I've found over the past few weeks that a client communication can be based upon a misunderstanding or lack of information. In reading an email, it is difficult to know where the client is coming from. Why are they worried about a particular issue? Why did they request something that doesn't fit within the normal range of planning options? What happened in their life that made them worry? I apply my experience and training to the problem presented during an office conference. It's tougher to do with an email. Quality communication is essential. It often takes more time to review and reply to an email than to speak with the client in person or on the phone. </div>
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In some ways, the current pandemic will change our lives for ever. The 9-11 tragedy and the recent mass shootings brought new security procedures to schools, airports and courthouses. We're getting used to those and understand the reasons behind the changes. They still bring additional expenses and inconvenience. My take-away is that I'm fortunate to do what I do and I will value my interactions with clients more than ever, especially when they are face to face meetings. </div>
Jeffrey S. Goethehttp://www.blogger.com/profile/01809942801464534182noreply@blogger.com0