There are many reasons why a donor would want to contribute encumbered property to charity.  Perhaps the property is perfect for the needs of a particular charity, or this may be the only property a donor owns that he is...

                Often when you hear “estate planning,” you think of planning for what happens after your death.  Unfortunately, planning for sickness or disability during life is sometimes...

After the shock of Prince’s unexpected death, it was discovered that he did not have a Last Will and Testament.  This raises a host of issues for his estate, from valuing assets to determining the ultimate...

Under Florida law, a surviving spouse is entitled to certain rights upon the death of the first spouse regardless of what the estate planning documents say.  One of these statutory rights is the surviving spouse’s...

As discussed last month, Husband and Wife created a Charitable Remainder Trust (“CRT”), contributed their corporate stock valued at $5,000,000 to the CRT and the Trustee later sold the stock.  No capital gains...