Fortenberry Legal

The IRS recently published Revenue Procedure 2011-41, which gives personal representatives safe harbor guidance on basis allocation. Under the Revenue Procedure, the $1.3 million and $3 million basis step-ups can be increased…more

The ABA and state bar associations have worked together to create unnecessary barriers to entry into the legal profession—things like accreditation requirements for law schools, licensing requirements for attorneys, and…more

After the relative calm following the enactment of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (TRA 2010), we are beginning to see signs of turbulence in the estate tax arena…more

The June 1, 2011, edition of the Florida Bar news has a pair of articles reflecting the Bar’s ongoing struggle to apply an outdated paradigm to the changing legal marketplace. The first article reports that a “special Florida…more

A recent Palm Beach County case illustrates the problems that a Florida judgment creditor can have when trying to enforce a judgment in another jurisdiction. In Corzo v. West, the judgment creditor had to jump through several…more

One of the most frequent questions I get from clients has to do with Florida intestate law. Clients want to know what happens when someone has died without a will. Intestate succession can vary from state to state, but…more

I have written about the 2009 amendment to the Alabama Small Estates Act that made it much more useful to Alabama probate attorneys. Specifically, the Act was amended to raise the dollar threshold from $3,000 to $25,000. Under…more

In a Palm Beach County case, the Florida 4DCA recently upheld the lower court’s decision in an Florida will contest involving allegations of undue influence and insane delusion. Shirley Levin signed a will in 1987 that split…more

The Avvo rating badge is a great way to showcase your Avvo rating to prospective clients and allow them to link back to your Avvo profile. But since Avvo provides limited customization options, you will need to tweak the code…more

I recently completed a series of articles on Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, P.L. 111-312 (TRA 2010), which was signed into law by President Obama on December 17, 2010. I have…more

Trusts & Estates magazine recently compiled a list of resources for planning under the new Federal estate tax law. The list references an article on portability that I wrote earlier this year (but don’t let that detract from the…more

Bank Atlantic v. Glatzer, 36 Fla. L. Weekly (Fla. 3d DCA May 18, 2011) The Takeaway A Florida personal representative’s right to administer the assets of the decedent’s estate does not extend to the assets of a corporation…more

A recent Florida 3d DCA case held that the statute of limitations on Florida fraudulent transfers begins to run when the transfer itself could be known, not when the fraudulent nature of the transfer could be known…more