June 24, 2025 Internal Revenue Code Section 1202: The Qualified Small Business Stock (QSBS) Exclusion Internal Revenue Code Section (“Code”) 1202 is a highly attractive tax incentive designed to encourage investment in small, growing businesses. It...
IRC 1031 Like-kind exchange By: Barry E. Haimo, Esq. June 19, 2025 What is a 1031 Like-Kind Exchange? At its core, a 1031 exchange, named after Section 1031 of the Internal Revenue Code, allows you to defer capital gains taxes when you sell an investment property and...
Trust Representation Under Florida’s Trust Code By: Barry E. Haimo, Esq. January 22, 2021 When most people in our state think of a “representative,” they likely imagine a personal representative — the individual who handles another’s affairs...
By: Barry E. Haimo, Esq. May 19, 2015 Is an Estate Tax Imposed by Both the Federal and State Governments? [BEGIN TRANSCRIPTION] In some states, you will pass away and be subject to both federal and state estate tax. However, in Florida, you will only be subject to...
Probate: Beast or Burden I said it before, and I’ll say it again: probate is time consuming, expensive and unpredictable. It presses a lot of emotional pressure points that can really be a terrible burden on your family. I’ve seen it both...
