tag:blogger.com,1999:blog-5744592315424132892024-02-20T00:15:38.708-06:00Havens' Tax Havens: Jason E. Havens' Estate, Charitable and Asset Protection Planning BlogJason E. Havens is a Partner at Holland and Knight LLP (Jacksonville and Tallahassee). He specializes in advanced estate and charitable planning law, probate/trust administration, and estate/trust litigation. He is board certified in Wills, Trusts and Estates Law (FL) and as an Estate Planning Law Specialist (TN). He is a Fellow of The American College of Trust and Estate Counsel.Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comBlogger382125tag:blogger.com,1999:blog-574459231542413289.post-14922184277576494802021-04-10T20:20:00.002-05:002021-04-10T20:20:26.395-05:00Dallas-based law firm Thompson & Knight in talks to merge with Holland & Knight<a href="https://www.dallasnews.com/business/local-companies/2021/04/09/dallas-based-law-firm-thompson-knight-in-talks-to-merge-with-holland-knight/" target="_blank">Dallas-based law firm Thompson & Knight in talks to merge with Holland & Knight</a>Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-22619104609146419762020-09-19T13:04:00.001-05:002020-09-19T13:04:07.771-05:00Inaugural Florida Bar RPPTL Charitable Planning Symposium<span data-offset-key="7qdaj-0-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"><a href="https://www.linkedin.com/feed/update/urn%3Ali%3Aactivity%3A6713101069385248768/" target="_blank">Inaugural Charitable Planning Symposium</a> - Register Now! - October 16, 2020 - Virtual Event</span></span><span data-offset-key="7qdaj-2-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-3-0"><span data-text="true">#floridabar</span></span></span><span data-offset-key="7qdaj-4-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-5-0"><span data-text="true">#rpptl</span></span></span><span data-offset-key="7qdaj-6-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-7-0"><span data-text="true">#charitablegiving</span></span></span><span data-offset-key="7qdaj-8-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-9-0"><span data-text="true">#charitabletrust</span></span></span><span data-offset-key="7qdaj-10-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-11-0"><span data-text="true">#foundations</span></span></span><span data-offset-key="7qdaj-12-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-13-0"><span data-text="true">#philanthropy</span></span></span><span data-offset-key="7qdaj-14-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-15-0"><span data-text="true">#charity</span></span></span><span data-offset-key="7qdaj-16-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-17-0"><span data-text="true">#wealthtransfer</span></span></span><span data-offset-key="7qdaj-18-0" style="background-color: white; color: #14171a; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-text="true"> </span></span><span style="background-color: white; color: #1b95e0; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Segoe UI", Roboto, Ubuntu, "Helvetica Neue", sans-serif; font-size: 19px; white-space: pre-wrap;"><span data-offset-key="7qdaj-19-0"><span data-text="true">#taxes</span></span></span>Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-61780174360478140582020-08-21T23:15:00.001-05:002020-08-21T23:15:53.080-05:00354 Holland & Knight Attorneys Recognized in Best Lawyers in America 2021<a href="https://www.hklaw.com/en/news/pressreleases/2020/08/354-holland-knight-attorneys-recognized-in-best-lawyers-in-america" target="_blank">354 Holland & Knight Attorneys Recognized in Best Lawyers in America 2021</a>Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-79017740475616175572020-07-18T10:05:00.001-05:002020-07-18T10:05:04.317-05:00Schwab Charitable Donors Respond To Coronavirus Crisis<a href="https://www.fa-mag.com/news/schwab-charitable-donors-respond-to-coronavirus-crisis-56854.html?section=43">Schwab Charitable Donors Respond To Coronavirus Crisis</a>: Surges were seen in giving for the fiscal year and for the first half of 2020, Schwab Charitable said.Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-69768337339010468192020-07-04T06:01:00.001-05:002020-07-04T06:01:39.863-05:00Philanthropists Putting Renewed Focus On Giving During Pandemic<a href="https://www.fa-mag.com/news/giving-in-the-time-of-covid-19-is-changing--ubs-says-56423.html?section=43&utm_source=FA+Subscribers&utm_campaign=49cb74f620-FAN_AM_Send_052220_A-B+Split_COPY_01&utm_medium=email&utm_term=0_6bebc79291-49cb74f620-236294405" target="_blank">Philanthropists Putting Renewed Focus On Giving During Pandemic</a>: Some philanthropists are giving more to help alleviate coronavirus hardships, according to a UBS executive.Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-34767582004052166582020-06-14T22:00:00.001-05:002020-06-14T22:00:26.413-05:00Mega-Rich Urged To Unleash $121 Billion For Desperate Charities<a href="https://www.fa-mag.com/news/mega-rich-urged-to-unleash--121-billion-for-desperate-charities-56270.html?section=43">Mega-Rich Urged To Unleash $121 Billion For Desperate Charities</a>: The pandemic is prompting more money to flow out of DAFs and into charities where it can do some good.Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-42709882231186877312019-08-25T10:17:00.001-05:002019-08-25T10:17:59.272-05:00E-Filing Now Mandatory for All Exempt Organizations | Insights | Holland<a target="_blank" href="https://www.hklaw.com/en/insights/publications/2019/07/efiling-now-mandatory-for-all-exempt-organizations">E-Filing Now Mandatory for All Exempt Organizations</a> | Insights | Holland & Knight LLP: The Taxpayer First Act changes the requirements for tax-exempt organizations to require electronic filing of all returns in the Form 990 series and Form 8872.Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-1890678897343532522019-05-21T19:04:00.001-05:002019-05-21T19:04:00.955-05:00ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law by W. William Weeks, Turney Berry, Jonathan G. Blattmachr, Jason E Havens, Nancy A. McLaughlin, James Slaton, Steve Swartz, Philip Tabas :: SSRN<a href="https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3385453">ABA RPTE Conservation Easement Task Force Report: Recommendations Regarding Conservation Easements and Federal Tax Law by W. William Weeks, Turney Berry, Jonathan G. Blattmachr, Jason E Havens, Nancy A. McLaughlin, James Slaton, Steve Swartz, Philip Tabas :: SSRN</a>: In October 2015, the American Bar Association’s Real Property, Trust and Estate Law (RPTE) section convened a Conservation Easement Task Force. The objective ofJason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-89788911354478424542017-10-10T22:58:00.000-05:002017-10-10T22:59:52.030-05:00<a href="https://www.accountingtoday.com/news/irs-faulted-by-inspector-general-on-scrutiny-of-estate-and-gift-tax-returns-by-examiners" target="_blank">IRS faulted on scrutiny of estate and gift tax returns</a> - accountingTODAY (summary of issues raised by Treasury Inspector General for Tax Administration's report on IRS’s Estate and Gift Tax Return Examination Program)Jason E. Havenshttp://www.blogger.com/profile/07537009743876273333noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-86205559203076630702017-08-13T19:23:00.001-05:002017-08-13T19:23:07.107-05:00Leaving An IRA to Charity<a href="http://www.morningstar.com/advisor/t/120131871/leaving-an-ira-to-charity.htm#.WZDtNSqyv20.blogger" target="_blank">Leaving An IRA to Charity</a> - Natalie Choate - Morningstar: Charitable giving can become messy when it involves multiple beneficiaries and retirement and nonretirement assets.Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-39297342600669562162017-06-27T22:32:00.002-05:002017-06-27T22:32:50.441-05:00117 Holland & Knight Florida Attorneys Recognized by Super Lawyers<a href="https://www.hklaw.com/News/117-Holland-Knight-Florida-Attorneys-Recognized-by-Super-Lawyers-06-08-2017/" target="_blank">117 Holland & Knight Florida Attorneys Recognized by Super Lawyers</a>Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-11915659672736939512016-12-05T16:15:00.004-06:002016-12-05T16:15:37.918-06:00Holland & Knight Named Trusts & Estates “Law Firm of the Year”<a href="https://www.hklaw.com/news/Holland-Knight-Named-Trusts-Estates-Law-Firm-of-the-Year-11-01-2016/" target="_blank">Holland & Knight Named Trusts & Estates “Law Firm of the Year”</a>Jason E. Havenshttp://www.blogger.com/profile/07537009743876273333noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-64997046646954850612016-11-12T21:26:00.005-06:002016-11-12T21:26:45.143-06:00Veterans Day Tribute | Alerts & Newsletters | Holland & Knight<div class="side content-description">
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The Veterans Affinity Group video honors Holland & Knight's many veterans, from its founding fathers to the present time.</div>
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Jason E. Havenshttp://www.blogger.com/profile/07537009743876273333noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-29977472143938936002016-04-17T16:37:00.001-05:002016-04-17T16:37:34.679-05:00H.R.4907 - 114th Congress (2015-2016): Grow Philanthropy Act of 2016<a target="_blank" href="https://www.congress.gov/bill/114th-congress/house-bill/4907">H.R.4907</a> - 114th Congress (2015-2016): Grow Philanthropy Act of 2016 (JEH: Bill of Representative George Holding (R-NC) to permit distributions to donor advised funds (DAFs) for now permanent IRA charitable rollovers)Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-9547554919897979792016-04-17T16:10:00.001-05:002016-04-17T16:10:22.686-05:00Is there a practical difference between Equitable Deviation and Cy Pres when it comes to seeking modification under the Uniform Trust Code of a charitable trust's administrative term? | JD Supra<a href="http://www.jdsupra.com/legalnews/is-there-a-practical-difference-between-04330/">Is there a practical difference between Equitable Deviation and Cy Pres when it comes to seeking modification under the Uniform Trust Code of a charitable trust's administrative term?</a> | JD Supra (JEH: Discusses more technical issues encountered when considering modification of a charitable trust)Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-15349785902964424162016-04-17T15:45:00.001-05:002016-04-17T15:45:09.425-05:00Five Ways To Modify An Irrevocable Trust<a target="_blank" href="http://wealthmanagement.com/high-net-worth/five-ways-modify-irrevocable-trust">Five Ways To Modify An Irrevocable Trust</a> - WealthManagement.com (JEH: Discusses use of modern trust statutes to resolve both tax and non-tax issues involving irrevocable trusts, including those created in anticipation of the 2013 reversion to the former exemptions/rates that never occurred due to the 2012 tax act)Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-75211512557316279512015-11-29T09:14:00.001-06:002015-11-29T09:14:15.201-06:00Is the Charitable Deduction for Trusts Limited to Adjusted Basis? | JD Supra<a target="_blank" href="http://www.jdsupra.com/legalnews/is-the-charitable-deduction-for-trusts-44996/">Is the Charitable Deduction for Trusts Limited to Adjusted Basis?</a> | JD Supra (JEH: Unlimited charitable deduction allowed for irrevocable trust that purchased appreciating asset with gross income from prior year)Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-81683601420434810302015-10-22T22:15:00.001-05:002015-10-22T22:15:43.394-05:00How Grandparents Can Use Charitable Income Gifts to Finance College Education<a target="_blank" href="http://wealthmanagement.com/college-planning/how-grandparents-can-use-charitable-income-gifts-finance-college-education">How Grandparents Can Use Charitable Income Gifts to Finance College Education</a> - WealthManagement.com (JEH: Discussion of the use of charitable remainder unitrusts (CRUTs) to assist with a grandchild's education, although Section 529 plans and other options should be considered as well.)Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-70249028126783815922015-10-03T22:54:00.001-05:002015-10-03T22:54:00.202-05:00125th Anniversary Gala and Campaign Launch - University of Tennessee College of Law<a target="_blank" href="http://law.utk.edu/125th/gala/">125th Anniversary Gala and Campaign Launch</a> - University of Tennessee College of LawJason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-64064156958959622932015-09-26T09:46:00.001-05:002015-09-26T09:46:59.535-05:00U.S. News: UT Law in Top 10 Schools Graduating Students with Least Debt | Tennessee Today<a target="_blank" href="http://tntoday.utk.edu/2015/09/10/news-ut-law-top-10-schools-graduating-students-debt/">U.S. News: UT Law in Top 10 Schools Graduating Students with Least Debt</a> | Tennessee TodayJason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-51437524499905615602015-09-13T10:47:00.001-05:002015-09-13T10:47:43.766-05:00Beware That Your Trust May Be Treated as Your Children’s Marital Property in Divorce<a target="_blank" href="http://www.hklaw.com/privatewealthblog/beware-that-your-trust-may-be-treated-as-your-childrens-marital-property-in-divorce-09-11-2015/#sthash.E6JIbMci.cmfs">Beware That Your Trust May Be Treated as Your Children’s Marital Property in Divorce</a> - PRIVATE WEALTH SERVICES BLOG - Holland & Knight (JEH: This helpful (and sobering) blog post was written by colleagues Shari Levitan and John D. Dadakis, Esq. Most people view protection of trusts that will benefit their children (or beyond) as one of their primary goals. Florida law generally protects these trusts, even where the child is both a beneficiary and a trustee. However, Floridians should still consider designing these types of trusts in ways that enhance basic statutory protections, such as the use of an independent trustee or co-trustee and, in certain situations, the use of a wholly discretionary trust.)Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-47690188136837032392015-09-11T18:13:00.001-05:002015-09-11T18:13:56.148-05:006 Answers to Know Before Making Your Next Charitable Donation<a target="_blank" href="http://cricpa.com/Charitable_Gifts_Documentation.aspx">6 Answers to Know Before Making Your Next Charitable Donation</a> - Carr, Riggs & IngramJason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-82055006833010992752015-08-31T19:33:00.001-05:002015-08-31T19:33:00.778-05:00Holland & Knight Obtains $2.8 Million Judgment for Renowned Actor Mickey Rooney in Lawsuit Against Stepson for Elder Abuse<a target="_blank" href="http://www.hklaw.com/news/holland-knight-obtains-28-million-judgment-for-renowned-actor-mickey-rooney-in-lawsuit-against-stepson-for-elder-abuse-10-29-2013/">Holland & Knight Obtains $2.8 Million Judgment for Renowned Actor Mickey Rooney in Lawsuit Against Stepson for Elder Abuse</a>Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-33864210200349343032015-07-25T22:42:00.001-05:002015-07-25T22:42:44.555-05:00Foundation Brings Rare Suit Over Rescinded Pledge<a target="_blank" href="http://wealthmanagement.com/philanthropy/foundation-brings-rare-suit-over-rescinded-pledge">Foundation Brings Rare Suit Over Rescinded Pledge</a> - WealthManagement.com (JEH: This is a case against the estate of the Redken hair products founder over a $5 million pledge made in 2007 that was later revoked in 2013, allegedly based on the donor's displeasure with a change in the hospital's administration and its potential sale. As the article accurately points out, most charitable organizations do not litigate these types of cases, even if they could likely prevail, because of the perceived public relations price. A PDF version of the complaint is available <a target="_blank" href="https://s3.amazonaws.com/s3.documentcloud.org/documents/2165833/st-johns-foundation-vs-meehan.pdf">here</a>.)Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.comtag:blogger.com,1999:blog-574459231542413289.post-78042493532486743442015-07-16T22:43:00.001-05:002015-07-16T22:43:16.603-05:00Why Your Married Clients Should Probably File Federal Estate Tax Returns<a target="_blank" href="http://wealthmanagement.com/estate-planning/why-your-married-clients-should-probably-file-federal-estate-tax-returns">Why Your Married Clients Should Probably File Federal Estate Tax Returns</a> (Regardless of the size of their estates) - WealthManagement.com ("In the past several years, federal estate tax exemptions, as low as $1.5 million as recently as 2005, have ballooned to the current level of $5.43 million (indexed for inflation)....")Jason E. Havenshttp://www.blogger.com/profile/03994475232844699917noreply@blogger.com