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

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

IRS to Ease Up on Civil Forfeitures for Structured Deposits

Depositors to banks who intentionally limit cash deposits to under $10,000 to avoid triggering information reporting requirements by the bank (currency transaction reports) can be committing a crime, even though they are unaware…more
| Finance & Banking, Taxation

Some 2015 Inflation Adjustments

See Chart below…more
| Labor & Employment Law, Taxation

IRS Proposes Elimination of 36 Month Discharge of Indebtedness Reporting

Unless a statutory exception applies, when a debt is discharged without payment being made, the debtor will have discharge of indebtedness income under Section 108 of the Code. So that the IRS is alerted to this income, Section…more
| Taxation

Federal Tax Lien Did Not Survive Death of Joint Tenant

Two individuals (Cunning and Wren) acquired real property in the U.S. Virgin Islands as joint tenants with rights of survivorship (JTWROS) in 2005. In 2010 the IRS filed a federal tax lien against Cunning in the U.S. Virgin…more
| Civil Procedure, International Law & Trade, Real Estate - Residential, Taxation, Wills, Trusts, & Estate Planning

Applicable Federal Rates – November 2014

See charts below…more
| Taxation

IRS Modifies Offshore Filing Procedures

The IRS has issued FAQs relating to the new streamlined procedures for offshore compliance, and for Delinquent International Information Return Submission Procedures…more
| Commercial Law & Contracts, Finance & Banking, International Law & Trade, Taxation

Treasury Makes Life Easier for Holders of Canadian Retirement Account Interests

Treasury automates the process for U.S. taxpayers making an election to defer taxation of Canadian RRSPs and RRIFs and to eliminate some information reporting requirements as to those accounts. …more
| Finance & Banking, International Law & Trade, Taxation

Hidden Gift in Merger Transaction

Disguised gifts found in a merger transaction, along with an interesting story on how the gifts came about. Most tax practitioners are trained to look behind the transfers occurring in family corporate transactions to…more
| Commercial Law & Contracts, Mergers & Acquisitions, Taxation, Wills, Trusts, & Estate Planning

Court Grants 44.75% Fractional Discount in Artwork, but Don't Get Too Excited

An appellate opinion granting a 44.75% discount for a fractional ownership interest in artwork has limited precedential value. The Fifth Circuit Court of Appeals recently overruled the Tax Court's 10% fractional interest…more
| Taxation, Wills, Trusts, & Estate Planning

Mission Creep Costs A Section 501(c)(3) Organization Its Exemption

A change in function of a Section 501(c)(3) organization results in the IRS revoking its exemption. To receive Section 501(c)(3) status, exempt organizations apply for exemption from the IRS. The exemption application…more
| Taxation, Nonprofit Law

No Informal Abandonment Of Residency Allowed

Individuals who are admitted to the US as lawful permanent residents ("green card" holders) are treated as U.S. residents for income tax purposes. Code section 7701(b)(1)(A)(i). As such they are subject to U.S. income taxes on…more
| Immigration Law, Taxation
Showing 1-15 of 392 Results
|
View per page
Page: of 27
Areas of Practice
  • Business Organizations
  • Taxation
  • Wills, Trusts, & Estate Planning
Badges
Verified
This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.