The Internal Revenue Service (IRS) has issued final regulations that may increase the amount of the gift tax exemption available to a surviving spouse.  Specifically, the IRS issued final regulations governing portability of a Deceased Spousal Unused Exclusion (DSUE) amount.  Generally, the tax code allows an exemption to the gift tax for a decedent’s estate. 

Hocus pocusEarlier this month, Florida’s Fourth District Court of Appeal released its opinion in the matter of Zelman v. Zelman, Case No. 4D14-1858 (4th DCA September 2, 2015).  This opinion is noteworthy because it holds that family members have the right to participate fully in guardianship proceedings, even if they are not the petitioner.  This