On Tuesday, June 4, 2013, a group of animal rights advocates spent their day at the Miami-Dade County Commission waiting for the final approval of the “Pets’ Trust,” only to hear that the city had deferred the decision for two weeks. The “Pets’ Trust,” which was overwhelmingly approved by voters…
Florida Probate Litigation Lawyer Blog
The Importance of Updating Named Beneficiaries
This month the Supreme Court ruled that a widow was not entitled to the proceeds of her husband’s life insurance policy worth $125,558.03. The Court held that her husband’s ex-wife was entitled to the proceeds as the result of an all too common mistake-he forgot to change his life insurance…
Isn’t it Ironic (Don’t you think)?
In a story that seems to be match made for an Alanis Morissette song (see, e.g., Ironic), the largest sole lottery jackpot winner in U.S. lottery history is none other than eighty-four year old Gloria C. MacKenzie of Zephyrhills, FL. With her net payout expected to be roughly $270 million,…
Simultaneous Death Laws in Florida
In Florida, a beneficiary under a will or trust can only inherit property from a decedent if the beneficiary survives the decedent for a specified length of time. Yet, the advent of the train, automobile, and airplane brought an increase in deaths of closely related persons in common disasters, particularly…
Severing Estates by the Entirety in Florida
In Florida, a tenancy by the entirety is a form of property ownership which can only exist between a husband and wife. Under Florida law, when a married couple owns assets as tenants by the entirety, each spouse is said to own the property “per tout,” meaning that each spouse…
United States v. Windsor Part II: The Constitutionality of DOMA
There are three issues that were raised by the challenge to the Defense of Marriage Act (“DOMA”). One issue was whether or not Congress overstepped its authority by infringing on a matter that is traditionally left to the states. Historically, states have had authority to regulate marriage and issues relating…
United States v. Windsor Part I: The Case and the Court’s Jurisdiction
The Case The Supreme Court of the United States recently overturned the Defense of Marriage Act when it found the act to be unconstitutional in United States v. Windsor. The following provides the background of that historic and monumental decision. In 1996, after Hawaii state court seemed likely to permit…
Tax Considerations for Gay and Lesbian Couples Before and After DOMA
Same-sex marriage has been a hotly debated topic lately, especially because the United States Supreme Court recently ruled on the subject in two separate cases. Because same-sex marriage is not allowed in a majority of states or under federal law, same-sex couples were until recently deprived of many of the…
Should Pre-Death Will Contests Be Permitted?
Floridians are unable to contest the validity of a will before the testator’s death. See Fla. Stat. § 732.518. There are several good reasons for this rule, and a majority of states prohibit such litigation. The primary reason for not allowing pre-death will contests is that a will is revocable-the…
Estate Planning for Florida Same Sex Couples
Estate planning for married couples offers many advantages. Married couples are able to file a joint Federal Income Tax return which can lead to an overall savings. There is also a Federal Estate and Gift Tax marital deduction for passing property to a surviving spouse. This deduction allows the transfer…