››The Internal Revenue Service recently issued Rev. Proc. 2022-32, which permits certain estates up to 5 years to file a federal estate tax return (Form 706) in order to make a portability election and thereby transfer a decedent’s unused estate tax exemption to his or her surviving spouse; an estate…
Whenever there are disputes surrounding the distribution or administration of a deceased person’s trust assets, trust litigation may be inevitable. Trust litigation involves challenging the trust itself, or a dispute interpreting the trust’s terms in a similar way that probate litigation involves challenging a will or interpreting the terms of…
Comiter Singer is thrilled to announce that Mark R. Brown just began his post as Chair for the Florida Bar Tax Section, of which he will serve from July 1, 2022 to June 30, 2023. Brown is a partner at Comiter Singer and concentrates in the areas of wills and…
Trustees are charged with protecting the settlor’s (known frequently as a trustor or grantor) assets. However, trustees are not immune from mistakes, whether intentional, through negligence or even naivete. Fiduciary misconduct is a driving force behind many types of trust disputes. Disputing a trustee’s actions or inactions, may be necessary…
Advice from a Florida and Palm Beach County Trust Attorney Parties to a trust will often speak in terms of “firing a trustee.” In Florida, this is referred to as a “trustee removal action.” In a trustee removal action, an interested party may seek to remove a trustee from the…
