{"product_id":"9781632815774","title":"Basic Estate Planning in Florida","description":"\u003cb\u003eBasic Estate Planning In Florida – 8th Edition Highlights\u003c\/b\u003e\u003cp\u003eDiscussion of new laws, cases, and rules, including the effect of the American Taxpayer Relief Act of 2012 (ATRA) on:\u003cbr\u003e•     various estate planning tools; and on\u003cbr\u003e•     taxable rates; estate, gift, generation skipping, and income taxes; applicable exclusion amounts; and the portable deceased spousal unused exclusion (DSUE) amount for citizens and noncitizens;\u003cbr\u003e•    general and limited powers of appointment, including \"decanting\", and releases and disclaimers of power; a spouse's election to take homestead as a tenant in common rather than through a life estate; and the treatment of insurance proceeds payable to a trust;\u003cbr\u003e•    community property; the homestead exemption, and  estate planning issues for same-sex couples;\u003cbr\u003e•    compliance with Treasury Dept. Circular No. 230 for written tax advice; and\u003cbr\u003e•    ethical issues, including the attorney's duty to third parties, asset protection planning, and gifts to lawyers and their relatives\u003cbr\u003e\u003cbr\u003eRevised forms and checklists\u003c\/p\u003e","brand":"LexisNexis","offers":[{"title":"Default Title","offer_id":47173876547824,"sku":"9781632815774","price":184.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0737\/7593\/9824\/files\/9781632815774_p0.jpg?v=1763674944","url":"https:\/\/shop-qa.barnesandnoble.com\/products\/9781632815774","provider":"Barnes \u0026 Noble (DEV)","version":"1.0","type":"link"}