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Article Written for:  Florida Bar Journal

Abandonment of U.S. citizenship or long-term residency (by non-citizens) may trigger U.S. income tax. The “expatriation tax” consists of two components: the “exit tax” and the “inheritance tax.” Both may be triggered upon abandonment of citizenship or (for non-citizens) abandonment of a green card by a long-term resident. In this first of our two-part series, we explain some of the principal terms of the exit tax.

Article Written for:  Estate Planning

A limited liability company can provide greater protection from creditors than the corporate form of entity, but LLC statutes differ among the states.

Article Written for:  Orlando Medical News

The European Union's General Data Protection Regulation (GDPR) recently took effect and this has businesses asking whether their own website and data procedures must comply with the comprehensive new data law. Several commentators have suggested that everyone who does business on the internet - including information gathering - is subject to the GDPR's broad reach and stiff fines. In one podcast, a European commentator suggested that GDPR regulators may show up on the doorsteps of American companies to perform data privacy audits; and he claimed several companies could be bankrupted by fines for non-compliance.

Forster Boughman & Lefkowitz

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