Tag: legal-document
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Depositions, Errata Sheets, Reopening, and Termination
Sometimes, witnesses are told they can only correct errors in their deposition testimony, but that’s not true. In Florida, witnesses can make changes to both the form and substance of their testimony. Any changes are recorded on errata sheets. In a court case, a man made three changes to his deposition testimony and gave reasons…
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Not So Fast! A Closer Look at 440.105(4)(b)(9)
An employee lied about their status and got a job. They got hurt at work and filed for workers’ compensation. The employer found out the employee lied about being legal to work in the U.S. and now they’re wondering if they still have to pay for the employee’s medical bills. The law is a bit…
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The Use of Medicare Set-aside Trusts in Workers’ Compensation Settlements
The Health Care Financing Administration is cracking down on people who owe money to Medicare. They are working with the Department of Justice to go after insurance companies and lawyers who don’t get Medicare’s approval for settlements involving Medicare patients. Medicare can ask for money back if they paid for medical care that should have…
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Online Legal Service Platforms and the Path to Access to Justice
When I was born in 1979, there were 26,000 lawyers in Florida. Back then, lawyers had a job and little debt, and they communicated using phones or letters. Now, there are over 100,000 lawyers in Florida, with many young lawyers having lots of student loan debt. They use iPads and iPhones, and socialize on social…
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E-filing from the Local Coffee Shop: A Practical Look into Confidentiality, Technology, and the Practice of Law
In today’s world, technology is a big part of being a lawyer. With e-mail, texting, and other electronic tools, lawyers have to be careful to protect their clients’ privacy. The rules for how lawyers should act don’t change just because of new technology. One lawyer in Iowa got in trouble for not responding to a…
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Diversity Jurisdiction Removal in Florida
When a party files a lawsuit in state court, the other party might consider moving the case to federal court. This decision should be made carefully, as there are many potential issues and laws to consider. The right to move a lawsuit to federal court has been a part of the American judicial system for…
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More Than You Wanted to Know about the Doctrine of Reformation
Reformation is a legal doctrine that allows a court to fix mistakes in written contracts or agreements if they don’t accurately reflect what the parties intended. It’s a way to make sure everyone is on the same page and that the written document matches what was actually agreed upon. It’s like a safety net for…
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Pension Simplification: The Ultimate Oxymoron?
The Tax Reform Act of 1986 made big changes to retirement plans, making things more complicated and expensive for employers. But in 1996, the Small Business Job Protection Act was signed into law, addressing concerns and making changes to simplify 401(k) plans. One change was using data from the previous year for testing, instead of…
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Possible Tax Consequences Under Florida Durable Powers of Attorney
The power of attorney (DPOA) allows someone to handle another person’s finances and personal affairs. In Florida, some powers in the DPOA can have unexpected tax consequences, especially the power to give the person’s property as gifts. Different states have different rules about this, but in some states, the DPOA might allow the agent to…
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Relationship Dissolution Planning Part II: Planning for Married Couples
When people are getting a divorce, they can plan ahead by creating a property settlement agreement. This agreement says how their property and debts will be divided after the divorce. They can include details about each asset they own and all the money they owe. This can help make the divorce process smoother and less…
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Section 2053 Final Regulations: Continued Uncertainty?
The Treasury Department issued new regulations for deducting expenses and debts when someone dies. The rules say that you can only deduct these expenses if they have been actually paid. If you owe money to someone, you have to pay it before filing the tax return. There are a few exceptions to this rule, like…
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Estate Planning for Same-sex Partners
Back in the days of old TV shows like Leave it to Beaver, The Donna Reed Show, and Father Knows Best, people only saw romantic relationships between a man and a woman. But now, things have changed a lot and many people accept and support gay and lesbian couples. However, the laws about leaving property…
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Navigating the Minefield of Settlements: A Primer on Tax Issues for the Probate and Trust Litigator
In tough economic times, there are more disputes over wills and trusts. This is because more people know their rights and the legal documents are more complex. As a result, lawyers who handle these cases are seeing more business. I’ve helped these lawyers with tax issues in these cases. This article is meant to help…
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Use of Disclaimers by U.S. Persons in the International Context
The concept of renunciation or disclaimer of property interest comes from common law. It means that if someone is given property but doesn’t want it, they can give up their right to it. This can be useful for estate planning, especially for people with international connections. For example, a U.S. citizen who becomes a beneficiary…
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A Practical Guide to Trustee Selection: A Review of the Most Common Tax (and Nontax) Traps
When it comes to estate planning, trusts are important. Choosing the right trustee can be challenging and have consequences for taxes. There are three perspectives to consider: the person setting up the trust, the person who will benefit from it, and the trustee. This article focuses on six important things to consider when choosing a…
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Navigating I.R.C. §2036 Tax Planning with Florida Law
For many years, a common technique in estate planning has been to create a partnership or LLC to hold valuable property and then transfer ownership interests to a trust to avoid estate tax. However, the IRS may challenge these transfers as an attempt to pass untaxed wealth to future generations while still maintaining some control…
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Designing Trust Systems for Florida Residents: Planning Strategies, Things You Should Know, and Traps for the Unwary
Trusts are commonly used for estate and financial planning. They help avoid probate and protect assets. There are different types of trusts and it’s important to understand the implications before funding one. For unmarried individuals, a revocable trust is often used to avoid probate and maintain control over assets. However, in some cases, it may…
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Guerilla Research
Research is the most important weapon for lawyers. It’s like the Minutemen’s sharpshooting in the American Revolution, it helps level the playing field. Even with the computer, traditional research is still essential. I used to be a criminal lawyer, but when I switched to business litigation, I had to learn a lot of new things.…
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Florida’s Unlimited Homestead Exemption Does Have Some Limits, Part I
Florida’s unlimited homestead exemption allows debtors to shield their assets by purchasing a new home in the state and establishing residency. Recent articles have raised concerns about this loophole being used by high-profile individuals to avoid creditors. However, there are requirements that must be met to benefit from this exemption, and not everyone may qualify.…
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Not All Bonds Are Created Equal: Distinguishing a Common Law Bond From a Statutory Bond
In Florida, the construction industry is booming, but there are also a lot of legal disputes. One common cause of these disputes is poorly written documents, like contracts and bonds. There are two main types of bonds for construction projects: statutory bonds, which are required by law for public projects, and common law bonds, which…
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Five Tips Every Real Estate Practitioner Should Know About Defective Deeds
Real estate professionals often deal with mistakes in deeds, which can sometimes be fixed easily or might not even matter. The first thing to do is figure out if the mistake is harmless or if it will cause serious problems. If it’s harmless, it can be ignored for now, but it’s still best to fix…
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What Every Attorney Needs to Know About Estate Planning
When people get married, they need to update their estate plans. This includes things like beneficiary designations on retirement accounts and life insurance. If someone dies without updating their estate plan after getting married, their spouse may be entitled to a certain amount of their estate, even if it doesn’t match what the deceased wanted.…
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Estate Planning Considerations for Out-of-state Property
If you own property in another state, it’s important to include it in your estate plan. Make sure your legal documents show that you intend to live in Florida, to avoid extra taxes and legal issues. Use strategies like trusts and joint ownership to avoid extra probate processes for your out-of-state property. If you have…
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Ten Tips for Handling Complex Probate
When someone dies, only one person can be the lawyer’s client, and it’s usually the one who can pay the fees and has the authority to handle the legal matters. It’s important to figure out who the client is before any meetings or discussions. In some states, the lawyer represents the person in charge of…