Archive for January, 2010

Tax Time is Coming

Monday, January 25th, 2010

This time each year, my wife and I look forward to receiving 1099s and other tax forms so that we can work on our tax return.  This year is no different, although we had already projected our tax liability in December, so preparing the return is now just a formality.  We knew six weeks ago that we would be getting a refund, which at first blush sounds great.  In actuality, though, getting a tax refund is never a good thing.

Tax refunds, after all, are simply the IRS’s return of our money that we loaned them during the previous year.  Like loans to friends or family, when the IRS pays back your loan, it does not pay interest!   

My advice, then, is to avoid tax refunds to the maximum extent possible.  You can do this by reviewing your tax withholding election each year.  If your income or deductions have changed from the prior year, then your Form W-4 may need to be adjusted.  You can also adjust your Form W-4 throughout the year as your situation warrants adjustment.

Finally, if you know that you are entitled to a refund, then you should file your return as soon as possible.  Just because your return is due on April 15th, you do not need to wait to file it.  Don’t forget, the longer that you wait to file your return, the longer the government gets to use your money for free!

2010 Annual Business Reports Due

Thursday, January 21st, 2010

In the past, the State of Florida sent postcards to business entities registered in the State that reminds them to file annual reports by May 1, 2010 (unless the business is a not-for-profit).  I have not received my postcard yet, but did get an email reminder.  So, it seems that the State is transitioning out of the postcard business and into the email business in an effort to alert business entities to file their annual reports.

 

Failing to filing an annual report and filing fee (discussed below) on a timely basis will result in your business being administratively dissolved by the State, or at a minimum, require the payments of expensive reinstatement and/or late fees. 

 

 

With the annual report, a filing fee must be submitted.  The filing fees are as follows:

           

                                                                        Filed by May 1            Filed after May 1

·         For profit corporation:               $150.00                       $550.00

 

·         Limited partnership:                   $500.00                       $900.00

 

·         Limited liability company:         $138.75                       $538.75

 

Information on filing your annual report can be obtained at www.sunbiz.org.  In fact, you will need to submit your annual report and pay your filing fee on-line.  To do this, you will need the document number assigned to your business by the State.  This number can be found by searching the sunbiz website for your business record.  Feel free to give our office a call if you would like us to walk you through the filing process.

Planning for your Cord Blood

Sunday, January 17th, 2010

Over the weekend, I watched an interesting story on the news about the storing of cord blood. The story really had nothing to do with estate planning. Actually, it talked about how some private storage companies for cord blood prey on new parents.  I don’t know if this is true or not, although my wife and I saved cord blood when our daughters were born.  The chance that this may help them in the future was worth the expense of it.

This story reminded me as an estate planning attorney that cord blood is a valuable asset that should be considered in estate planning arrangements. Same could be said for frozen embryos.

With that in mind, upon your death, the following issues should be considered as a part of your planning:

  • Be sure to list where your cord blood is presently stored and its annual cost for storage;
  • Be sure to keep that list along with your asset listing so that your family will know that you are maintaining cord blood for potential future use;
  • If you wish to leave your cord blood to anyone in particular, you can do so using a separate writing as a part of your estate planning.  Alternatively, you could include a directive in your Florida Will or Florida Revocable Trust which states who will receive those items.

Of course, given the importance of cord blood, stem cells and the like, it can be much more worthwhile than any amount of money that you could leave to your family!