floridatax.comGutter Chaves Josepher Rubin Forman Fleisher Miller P. A. | Estate, Trust, & Probate Litigation Law

Gutter Chaves Josepher Rubin Forman Fleisher Miller P. A. | Estate, Trust, & Probate Litigation Law Firm Boca Raton 561.998.7847 HOME ATTORNEYS Robert A. Chaves Norman A. Fleisher Peter J. Forman Jonathan A. Galler Richard A. Josepher Jordan L. Klingsberg Sean M. Lebowitz Alison Levy Lawrence (Larry) J. Miller Charles (Chuck) Rubin Jenna G. Rubin FIRM PROFILE NEWS & PRESS LEGAL UPDATES RESOURCES RESOURCES Tax Tables & Info CONTACT Tax Planning Estate Planning PROBATE TRUST & GUARDIANSHIP LITIGATION TAX CONTROVERSIES & COLLECTIONS Charitable Matters General Business Boca Corporate Center Gutter Chaves Josepher Rubin Forman Fleisher Miller P. A. Offices Welcome to Gutter Chaves Josepher Rubin Forman Fleisher Miller P. A. Advising, Protecting and Enhancing Individual, Family and Business Wealth Welcome to Gutter Chaves Josepher Rubin Forman Fleisher Miller P. A. Advising, Protecting and Enhancing Individual, Family and Business Wealth Welcome to Gutter Chaves Josepher Rubin Forman Fleisher Miller P. A. Advising, Protecting and Enhancing Individual, Family and Business Wealth Welcome to Gutter Chaves Josepher Rubin Forman Fleisher Miller P. A. Advising, Protecting and Enhancing Individual, Family and Business Wealth Meet Our Team Over 200 Years Combined Legal Experience! Jonathan A. Galler View Profile Alison Levy View Profile Jenna G. Rubin View Profile Robert A. Chaves View Profile Norman A. Fleisher View Profile Charles (Chuck) Rubin View Profile Lawrence (Larry) J. Miller View Profile Sean M. Lebowitz View Profile Jordan L. Klingsberg View Profile Richard A. Josepher View Profile Peter J. Forman View Profile Ho me Servicing the South Florida community for many years back to the 1980’s, our boutique firm consists of twelve practicing tax, probate and trust , litigation and business attorneys. Our philosophy is to provide the highest level of legal counsel, expertise, and service to our clients. We pride ourselves on the depth of our knowledge, our cumulative years of experience, our creative and client-centric approach to legal issues, the sophistication of our practice, our satisfied clientele, honors and recognition bestowed by ratings services and publications, and our reputation. All matters are handled directly by professionals having expertise in the subject area, which results in the highest quality and highest value legal services. Approximately half of the firm practices in the areas of tax, business, guardianship, estate & trust planning and administration, and business areas, and half practices in the area of guardianship, trust, estate, and elder financial abuse litigation. This combination of expertise makes us uniquely qualified to practice in these areas and to act effectively to advise, protect, and enhance the business and family wealth of our clients. All of our senior attorneys have practiced law for at least 30 years. Our tax attorneys hold, in addition to their law degrees, an advanced law degree in either taxation or estate planning. Our guardianship, estate, trust and elder financial abuse litigators regularly participate in dispute resolution, trials, mediation, and consultation with fiduciaries, beneficiaries, and other parties, and have many years of experience in guiding our clients to the best resolution of their issues. When other tax professionals needs answers on specific tax, trust and estate, and litigation issues, they turn to the many books, treatises, and journal articles published by our attorneys. Members of our firm lecture extensively in their fields. Our attorneys have served as adjunct professors at the University of Miami School of Law Graduate Tax and Graduate Estate Planning programs, and are regular participants, contributors, and subcommittee chairs in the Tax Section, Real Property, Probate, and Trust, and Litigation sections of the Florida bar and the American Bar Association and the American College of Trust and Estate Counsel. The expertise and reputation of our attorneys and the firm is regularly recognized in national publications and through membership in prestigious limited membership organizations. Our clients and referral sources include major corporations, banks, trust and brokerage companies, attorneys, accountants, high net-worth individuals, entrepreneurs, insurance agents, and closely-held entities. We invite you to explore our web site, or contact us directly, to learn more about our firm. Welcome! The hiring of a lawyer is an important decision that should not be based solely upon advertisements. Before you decide, ask us to send you free written information about our qualifications and experience. Administrative Contact: Charles (Chuck) D. Rubin, Esq. Recent News 06 Feb 2021 Beware the Last Minute Signing of a Prenuptial Agreement [Florida] Marital attorneys know that upon divorce, spouses who signed a prenuptial agreement will often raise arguments of coercion and duress to void the agreement. Factually, such allegations and arguments may or may not be true, and in either case may be hard to prove or disprove many years after the fact. A good story and sympathetic court can spell doom for the agreement. Therefore, practitioners seeking to enhance the likelihood of an enforceable agreement should manage the objective and verifiable facts that mitigate against coercion and duress so as build defenses against future attack. One of those objective facts that can usually be managed is when the prenuptial agreement is signed – signings the day before or the day of the wedding should be avoided. A recent Florida case presented various facts that both supported and weakened the agreement. The end result was the voiding. . . Read More 02 Feb 2021 New Rules Coming on Brokers and Other Financial Representatives Being Named as a Fiduciary or a Beneficiary ecurities brokers and other registered representatives often develop close relationships with their clients. Those clients may make provision for them to become a fiduciary or beneficiary in trusts and wills due to these relationships. For those representatives who are subject to FINRA, new FINRA Rule 3241. . . Read More 29 Jan 2021 Jenna Rubin presents on Elective Share Issues On January 29, 2021, Jenna G. Rubin presented at the Miami-Dade County Bar Association’s Probate and Guardianship Seminar on the Elective Share and Transferred Assets. 02 Jan 2021 IRS Is Proposing a User Fee for Estate Tax Closing Letter Executors and personal representatives of estates of decedents can be held personally liable for distributing or applying estate assets when there are unpaid estate taxes due, if the IRS does not get paid. When an estate tax return is filed, the final amount of estate taxes due is not known until either the statute of limitations expire, or there is an audit (possibly followed by ongoing dispute, resolution through Appeals, and/or litigation). The estate fiduciaries are thus in the dark about whether or when an adjustment to the estate taxes will be forthcoming, or if the IRS has accepted an estate tax return as filed. This is unfair to the fiduciaries, and the beneficiaries, since a prudent fiduciary will need to hold back on distributions until the tax amount is more certainly known. So as to assist the fiduciaries in determining if tax is or will be due, when an estate tax return is filed the IRS has traditionally issued an estate tax closing letter when an estate tax return has been filed. This is generally issued after the IRS’ review of the return and determination not to audit or after completion of post-audit procedures or litigation. . . Read More 08 Nov 2020 FBAR Penalties Survive Death The IRS may assess penalties for a person’s failure to file a required FBAR. If the person’s failure to file was willful, the IRS can impose a penalty equal to 50% of the account balance or $100,000, whichever is greater. If an individual dies, can the IRS assess and collect an FBAR penalty for failing to disclose a foreig...