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Comiter Singer is pleased to announce that 12 of its attorneys have been selected for inclusion in the 2026 edition of Florida Super Lawyers, including the publication’s distinguished Rising Stars list. In addition, Partner Keith B. Braun was again named to the Florida Super Lawyers Top 100 list. This year’s…
The recent decision of the U.S. Supreme Court in Connelly v. United States, U.S., No. 23-146, 6/6/24, has thrown an enormous monkey wrench into traditional buy-sell planning for closely held businesses. The Court held that the proceeds of life insurance on a deceased shareholder must be included in determining the…
In Florida, probate is a court-supervised procedure for administering a deceased person’s estate. This procedure includes identifying and collecting the decedent’s assets, paying the decedent’s debts and funeral expenses, and distributing the decedent’s assets to his or her beneficiaries. The court generally must appoint a “Personal Representative” to manage the…
It is snowbird season in Florida, the time of year when residents of northern states migrate to the Sunshine State to escape the harsh winters. Florida has long been a popular destination for snowbirds wanting to spend the winters in a warmer climate, and eventually to relocate permanently. Those who…
The IRS has just released inflation-adjusted tax numbers for 2023. Among the most notable adjustments are: An increase in the gift, estate and GST tax exemptions amounts from $12,060,000 to $12,920,000. An increase in the gift tax annual exclusion amount from $16,000 to $17,000. An increase in the starting point…
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