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Category: Estate Planning

January 21, 2025 Estate Planning

Mark R. Brown and Christopher Weeg Featured in Annual Estate Planning Supplement

Comiter Singer Partners Mark R. Brown and Christopher Weeg co-authored the article “Planning with Florida Tenancy by the Entireties” for the 26th Annual Estate Planning Supplement. Published in partnership with the Palm Beach Daily News by The Palm Beach County Estate Planning Council, Inc., this long-standing supplement features expert insights…

June 10, 2024 Business Entities and Transactions

Company-Owned Life Insurance Proceeds On Deceased Shareholder Are Included In Their Estate Tax Calculation: The United States Supreme Court Weighs In

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…

January 23, 2024 Estate Planning

Change of Domicile Traps

By Mark R. Brown & Christopher C. Weeg The article appears in the PBCEPC 2023-24 Estate Planning Supplement In the past few years, the migration to Florida has accelerated, particular­ly among those with high net worths. Florida has a long history of attracting new residents with the allure of no…