Law Updates

Florida law, as it changes

Dated updates on statute amendments, appellate decisions, and procedural changes across real estate, business, and estate-planning practice. Written for practitioners and informed clients.

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Florida Raises the Summary Administration Ceiling to $150,000

Effective July 1, 2026, CS/HB 1337 (Chapter 2026-57) doubles the summary administration ceiling from $75,000 to $150,000 for deaths on or after that date, moving many more estates out of formal administration.

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Guide

The Federal Estate Tax Exemption Is $15 Million in 2026

The scheduled 2026 sunset never happened. The exemption is $15 million per person, $30 million per couple, indexed for inflation, which changes who actually needs tax-driven planning.

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Guide

BOI Reporting: U.S. Companies Are Exempt, but Keep an Eye on It

FinCEN's interim rule exempted U.S.-formed companies and U.S. beneficial owners from Corporate Transparency Act reporting, leaving the requirement mainly on foreign companies registered here.

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