Till Divorce Do Us Part – Florida’s New Beneficiary Designation Law

By Julia Thomas | August 20, 2012

Both the Florida Probate Code and the Florida Trust Code  provide that upon a dissolution or annulment of marriage, a provision of a will or revocable trust affecting the decedent’s former spouse is void and the will and trust are administered as though such former spouse predeceased the decedent.  But what happens to the decedent’s…

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Charities’ Expanded Use of LLCs

By Julia Thomas | August 7, 2012

Charitable organizations now have more flexibility to use single member limited liability companies (“LLCs”).  In Notice 2012-52, the IRS stated that contributions to a single member LLC that is wholly owned by a section 501(c)(3) organization will be treated as a contribution by the donor to the parent charitable organization.  As an example of the…

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Tax Relief for Sale of Livestock Due to Drought

By Julia Thomas | July 13, 2012

Earlier today, CNN.com reported that over one thousand counties nationwide are suffering drought conditions.  Most of Florida’s counties are included in that list.  Each year since 2006 the Secretary of the Treasury has extended the four-year period to acquire property similar or related in service or use (“Replacement Property”) under §1033 of the Internal Revenue…

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Wimmer, a Gift Tax Trimmer for Income Producing Family Limited Partnerships

By Julia Thomas | July 13, 2012

In the Estate of George H. Wimmer v. Commissioner of Internal Revenue, the U.S. Tax Court held that gifts of limited partnership interests made over a series of years qualified for the Federal gift tax annual exclusion under Code section 2503(b) notwithstanding the partnership transfer restrictions imposed by the partnership agreement. The Wimmer family created…

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Claudia Haines Jones – Managing Risk in the Business of Law

By Julia Thomas | July 13, 2012

Claudia Haines Jones, Of Counsel in Dean Mead’s Viera/Melbourne office, has combined multiple careers to build a dynamic skill set unlike that of many lawyers.  She has been a Wall Street investment banker and lawyer, in-house general counsel in business sectors as diverse as technology and homebuilding, and today combines business counseling for healthcare clients…

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Florida Trend Magazine Announces Florida’s Legal Elite 2012

By Julia Thomas | July 9, 2012

SEVEN DEAN MEAD ATTORNEYS NAMED AS FLORIDA’S LEGAL ELITE BY FLORIDA TREND MAGAZINE ORLANDO, Fla. – The publication Florida Trend magazine has named seven Dean Mead attorneys as Florida’s Legal Elite 2012.  The ninth annual edition of Florida Legal Elite recognizes a prestigious list of attorneys representing different practice areas in cities across the state….

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Viera Office Hosts Estate Planning Seminar on July 25th at the Brevard Zoo — “Planning for the Remainder of 2012”

By Julia Thomas | July 5, 2012

The End of the Perfect Storm of Estate Planning is Nearing (maybe!) – Planning for the Remainder of 2012     Wednesday, July 25,  2012 11:30 a.m. – 1:15 p.m. at the Brevard Zoo – in the beautiful Nyami Nyami River Lodge (lunch will be provided)   to RSVP, please go to estateplanning@www.deanmead.com   2011 and 2012 have presented a unique environment for estate planning,…

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