

Issue Includes:
- A Will Without A Residuary Clause Doesn't Reflect Your Will
- IRS Tempts Employers Who Misclassify Employees
- Inflation-Adjusted 2012 Figures For Transfer Tax Items
- Transfer Of A Home To Avoid Estate Taxes
- Important 2011 Legislative Probate Changes
- New Durable Power Of Attorney Statute
- IRS Details Penalty Framework For Voluntary Disclosure Of Unreported Offshore Income
- Form 990-N Electronic Notification e-Postcard
- Tax Court Holds Estate Is Not Entitled To Multiple Fractional Discounts In Same Property
- IRS Still Working On Basis Form For Zero Estate Tax For 2010
- Portability Of Unused Exclusion Between Spouses
- Notice 2011-11: PTIN Relief
- Plain Writing Act
- Estate and Gift Tax Highlights of the New Tax Law
- Federal Court Opens the Door for Joint Filing by Same Sex Married Couples
- Disclaimer from QPRT Allowed After Bad Legal Advice
- Homestead Law Changes
- Irrevocable Life Insurance ("ILIT") Trust
- Floridas Estate Tax Patch
- Federal Estate Tax Exemption
- No Economic Hardship Exception for Distributions from Individual Retirement Accounts (“IRA”)
- IRS Can Fine Law Firm for Failure to Comply with Levy on a Partner’s Draws
- Changing Your Address with the IRS
- IRS Clarifies Impact of Code Sec. 2511(c) on Gift Tax for Transfers to Trusts
- Gift Tax Exclusion Denied for Transfer of Limited Liability Company (“LLC”) Interests
- Transfer to an FLP for Consideration Avoids Inclusion in Estate
- What Is Going on With the Estate Tax???!!!!
- Is An Individual Retirement Account (“IRA”) Exempt from Bankruptcy?
- Are “Inherited” IRAs Exempt From Garnishment?
- Various – Florida Changes Effective July 1, 2009
- Inventory Filed with the Florida Department of Revenue
- Life Insurance Within IRAs
- Favorable LLC Valuation Case
- Important Planning for 2010 - IRA to Roth IRA Conversions
- Practitioner Privileges
- The Creditor Exemption of a Sole Participant of a Keogh Plan
- The Bankruptcy Trustee Loses: A New Disclaimer Works!
- All Estate Planning Clients Should Review Their Documents Because of the Increased Exemption
- Portability of Save Our Home Cap
- Update of Recording of Probate Documents
- Good News for Minimum Required Distributions (“MRDs”)
- Standard Mileage Rate
- Further Help with Section 529 Plans
- ”Priority Guidance Plan”
- New H. R. 436

