Candidate Joe Biden proposed income and estate tax reform that would change the status quo in a number of significant ways, which are explained later in this Article. These proposals have missed the rash of “executive orders” issued in the past few weeks since they will require legislative action.

This article addresses the key aspects of Biden’s tax proposal, when these changes will occur, and what can be done to plan for them.

In 2020, with the uncertainty surrounding small business requirements for paid leave during the Coronavirus Pandemic, Attorney Steve Lauer wrote this article to provide clarity to the exemption to paid leave for employees requesting leave to care for a child.

In 2020, with the downturn in the stock market as a result of the COVID-19, Attorney Steve Lauer wrote this article discussing how clients may use the downturn to their advantage.

In 2019, after our clients won an appellate case, Attorney Eva Lauer wrote this article explaining the argument Lauer Law made in the appellate case, which set new precedent under Florida Law. Lauer Law successfully argued that prenuptial agreements can only be amended, revoked, or abandoned when the parties have executed a written agreement, signed by both parties, amending, revoking, or abandoning the premarital agreement.

In 2018, Attorney Eva Lauer wrote this article explaining the changes to the deductions available on income tax returns for trusts and estates after the enactment of Section 67(g) under the Tax Cuts and Jobs Act. While miscellaneous itemized deductions are not available for the eight-year period, trusts and estates are affected by this change in limited circumstances. The greatest impact this change will have is on investment advisory fees and deductions passed to beneficiaries at the termination of a trusts or estate.

In 2018, Attorney Steve Lauer wrote this article explaining the importance of drafting a separate authorization and direction for funeral arrangements and disposition of cremated remains. Additionally, he created an accompanying form to assist clients in creating their direction and authorization. This information was most recently revised in January 2018.

In 1989, Attorney Steve Lauer wrote “Straight Talk About Living Trusts.” The chapter discusses how a living trust can be a valuable tool for managing assets, avoiding guardianship, and avoiding probate. Because of the significant interest generated in living trusts, the chapter discusses many common questions. This article was revised numerous times, the most recent being in May, 2017.

In 1989, Attorney Steve Lauer wrote “Funding and Administering Your Living Trust Agreement.” This article discusses how to fund and administer a revocable trust in the state of Florida. This article was revised numerous times, the most recent being in May, 2017.

In 1998, Attorney Steve Lauer wrote this “Introduction and Practical Considerations” chapter published in “Basic Estate Planning in Florida.” This article discusses the history of modern estate planning in Florida. The most recent addition was published in 2014.

Steve Lauer created this checklist for his estate planning clients who wanted to establish Florida residency. If you are planning to move permanently to Florida, following this checklist will allow you to establish domicile in Florida so that you can receive the benefits of being a Florida resident.

In 2015, the Florida Legislature made drastic reforms to the health care surrogacy laws. This article explains the significant changes to the laws to help clients determine whether they should execute a new “Designation of a Health Care Surrogate” to reflect the changes in the law. For a “Designation of a Health Care Surrogate” executed before the 2015 changes to the health care surrogacy laws, many of the new provisions under the law are not applicable. The information regarding Health Care Surrogacy was last revised in May, 2017.

In the Fall of 2019, Attorneys Steve Lauer and Eva Lauer wrote "Electronic Wills” in response to recently passed legislation which allows for electronic execution and storage of estate planning documents as well as remote online notarization of documents.

In December 2016, Attorney Eva Lauer wrote “Arbitration and Mediation in Condominium Law” as a research paper during her final semester at the University of Florida, Levin College of Law. This paper details how the process of arbitration and mediation work in condominium law based on the Florida Statutes and case law in the area. Because the law regarding litigation in condominium law is complex, this provides an explanation of when clients may be required or may request to attend arbitration or mediation.