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

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2101 NW Corporate Blvd.
Suite 107
Boca Raton, Florida 33431, United States
Phone: 561-998-7847
Areas of Practice
  • Business Organizations
  • Taxation
  • Wills, Trusts, & Estate Planning
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2018 Inflation Adjustments to Transfer Tax Items

The IRS released its 2018 tax adjustments - the following table summarizes the transfer tax adjustments. Note that some of these adjustments will become moot if the changes in the House and Senate versions of the pending tax act…more
 /  Taxation, Wills, Trusts, & Estate Planning

Possible Favorable Impacts on Inbound U.S. Real Property Investments under the Proposed Tax Act

The proposed Act has provisions that will provide benefits to non-U.S. persons making investments into U.S. real property. For foreign persons investing individually (or through pass-through entities) in U.S. partnership and…more
 /  Business Organizations, Elections & Politics, International Law & Trade, Taxation

A Pleasant Surprise

Many commentators expected that the new tax bill would pair the repeal of basis step-up at death with the repeal of the estate tax. They were pleasantly surprised to see that basis step-up at death remains unaltered under the…more
 /  Business Organizations, Elections & Politics, Taxation, Wills, Trusts, & Estate Planning

Lenders Beware–Retroactive Tax Lien Trumps Recorded Mortgage [Florida]

Under Florida law, a mortgage lender’s lien against real property takes priority over later filed liens. However, under Fla.Stats. §197.122(1), ad valorem tax liens filed against Florida real property will take priority over a…more
 /  Finance & Banking, Real Estate - Commercial, Real Estate - Residential, Taxation

Possession May Be Nine-Tenths of the Law - but Watch out for the Other One-Tenth

Prudential Insurance Company of America issued a life insurance policy on the life of Russell. Russell’s wife, Sherry, was the beneficiary. The policy contained $332,000 of term life coverage and $332,000 of accidental death…more
 /  Civil Procedure, Commercial Law & Contracts, Insurance, Taxation

Specificity Needed in Powers of Attorney for Information Returns

Most practitioners are familiar with the Form 2848, Power of Attorney and Declaration of Representative. This form is signed by a taxpayer and designates an eligible person to represent the taxpayer before the IRS. IRS personnel…more
 /  Civil Procedure, Taxation

Ding, Dong, the Witch is Dead

--Here lies the remains of the Code §2704 Proposed Regulations. RIP, 2016-2017-- As part of President Trump’s mandated review of federal regulations, the Secretary of Treasury has issued a report specifically recommending the…more
 /  Commercial Law & Contracts, Elections & Politics, Taxation, Wills, Trusts, & Estate Planning

What Happens to Monetary Penalties When Convicted Defendant Dies with Pending Appeals?

This was the question in a recent Second Circuit Court of Appeals case. The defendant was convicted of securities fraud, mail and wire fraud and obstruction of justice, and entered into a negotiated guilty plea to criminal tax…more
 /  Taxation

New Useful Florida Homestead Concepts Diagram

Several years ago I prepared a table to assist practitioners in determining what restrictions apply on a transfer of homestead property at death or during lifetime. Homestead status has other implications, including…more
 /  Taxation

Audit of Predeceased Spouse Permitted for Purposes of DSUE Adjustment for Surviving Spouse’s Estate

A husband died in 2012, and his estate filed a gift tax return to report a deceased spousal unused exclusion (DSUE) and elected portability. The IRS sent a letter to husband’s estate accepting the estate tax return as filed…more
 /  Taxation, Wills, Trusts, & Estate Planning

Extended Due Dates for Hurricane Irma Victims

Hurricane Irma blazed a path of destruction through the Caribbean, the Florida Keys, and up through Florida. As a result, the IRS is postponing various tax filing and payment deadlines that occurred starting on September 4, 2017…more
 /  Taxation

Time to Revise Your Partnership and LLC Agreements?

In June, the IRS reissued proposed regulations that adopt new centralized partnership audit procedures. These will replace the current TEFRA audit rules. The short story is that by default, the PARTNERSHIP is responsible for…more
 /  Business Organizations, Taxation

Reading the Tea Leaves on Trump Tax Reform

In a recent speech, President Trump did not provide much detail in regard to the tax reform proposals that are expected soon, or his particular desires…more
 /  Elections & Politics, Taxation

Kenya Birth Certificate Rejected

No, this has nothing to do with Barack Obama, and where he was born. In a recent Tax Court case, Wilfred Omoloh found himself embroiled in a dispute over how old he was. There are various age limitations and age-related…more
 /  Taxation

Applicable Federal Rates - September 2017

Please see Charts below for more information. …more
 /  Taxation
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