U.S. Beneficiaries of Foreign Trusts

The IRS has finalized long-awaited regulations under Internal Revenue Code §2801 and released a draft of Form 708, which U.S. beneficiaries must use to report certain gifts or bequests from former U.S. citizens or Green Card holders ("covered expatriates"). These transfers may be subject to a 4...

In the world of public procurement, government entities face a myriad of challenges. As the safe keepers of the public trust, they must balance the need for fairness and obtaining the best value while also delivering goods and services to their constituents efficiently. In addition, many government ...

Joseph M. Hernandez speaks at the CCIM Miami District Update Series Lunch discussing Florida’s reformed legislation pertaining to Condo laws and the Live Local Act.