Charles (Chuck) Rubin – Gutter Chaves Josepher Rubin Forman Fleisher P.A.

2101 NW Corporate Blvd. Suite 107
Boca Raton, Florida 33431, United States

  • 561-998-7847

Applicable Federal Rates – January 2015

Please see charts below…more
| Taxation

Highlights of Final Regulations for Reporting of Specified Foreign Financial Assets

The Treasury Department has issued final regulations relating to reporting of specified foreign financial assets on Form 8938. The highlights include..…more
| Finance & Banking, International Law & Trade, Taxation

Protector Power To Amend Trust Upheld, But Litigants Also Raise An Interesting Accounting Issue [Florida] – Part Il

Earlier this week I wrote about a recent Florida case that upheld the ability of a trust “protector” to amend the provisions of a trust. In that posting, I alluded to an interesting trust accounting issue…more
| Taxation, Wills, Trusts, & Estate Planning

Protector Power To Amend Trust Upheld, But Litigants Also Raise An Interesting Accounting Issue [Florida] – Part I

A recent Florida appellate court decision upholds the ability of a trust “protector” to amend the provisions of a trust. Florida Statutes Section 736.0808(e) provides that “[t]he terms of a trust may confer on a trustee…more
| Taxation, Wills, Trusts, & Estate Planning

Employer Cash Payments To Reimburse Employees For Health Insurance Costs – No!

Many employers offer or provide cash to employees to reimburse them for the cost of purchasing an individual health insurance policy. Others offer employees with high claims risk a choice between enrolling in the company’s…more
| Labor & Employment Law, Health, Taxation

Overpayment and Underpayment Rates-1st Quarter 2015

Please see chart below…more
| Commercial Law & Contracts, Taxation

2014 Extenders Clear the House

For many years now, Congress has contributed to tax uncertainty by extending certain favorable tax provisions on a year by year basis. Thus, for example, in 2014 these extenders have expired. Neither the IRS, who has to prepare…more
| Commercial Law & Contracts, Elections & Politics, Finance & Banking, Real Estate - Residential, Taxation

Valuing a 100% Interest in a Disregarded Entity

One would think that the value of a 100% interest in a disregarded entity would be the same as the net value of the assets of the disregarded entity. Such value of the 100% interest may be relevant for estate or gift tax…more
| Business Organizations, Taxation

Stamps.com Date is Not Proof of Mailing Date

A taxpayer who receives a notice of deficiency (also known as a 90 day letter) has 90 days to file a petition to challenge the deficiency in Tax Court. This deadline is important, since this is the only method of challenging an…more
| Taxation

Applicable Federal Rates – December 2014

See charts below…more
| Taxation

Telephone Calls from the IRS

In the last week, I have received two messages on my answering machine at home purporting to be from the IRS, advising me that I owe taxes and if I don’t call them back I may be arrested. I’ve also gotten calls from other people…more
| Taxation

Waiver of Florida Spousal Homestead Rights by Deed Upheld

A recent Florida appellate decision finds that the joinder of a spouse on a deed of homestead property to a trust constitutes a valid waiver of homestead rights, even though the deed contains no waiver language…more
| Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning

Laches as a Limit on the Duty of a Trustee to Account

Doris Corya was a trustee (or co-trustee) of four trusts that failed to provide fiduciary accountings to a beneficiary otherwise entitled to receive accountings under Florida law. The failure to account went back many years –…more
| Business Torts, Taxation, Wills, Trusts, & Estate Planning

Caution with Automatic Removal of Ex-Spouse as a Beneficiary Upon Divorce

Fla.Stats. Section 732.703 provides for the automatic removal of a spouse as a beneficiary of a life insurance policy upon divorce. Many other states have similar provisions. It is easy to become complacent in expecting this…more
| Insurance, Taxation

Interest Deductions When Interest Added to Principal Balance

A cash basis taxpayer owes interest and principal to a lender on a home mortgage loan. The taxpayer goes to another lender, borrows additional money against the residence, and uses the loan proceeds to pay off the accrued…more
| Finance & Banking, Real Estate - Residential, Taxation
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Areas of Practice
  • Business Organizations
  • Taxation
  • Wills, Trusts, & Estate Planning
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