Planning for the future often focuses on financial matters and the distribution of assets. However, one of the most important aspects of any estate plan is ensuring that your medical wishes are respected if you cannot speak for yourself. A Living Will allows you to do exactly that.

At Caserta & Spiriti, PLLC, we regularly help individuals and families throughout Florida create Living Wills and comprehensive estate plans that provide clarity, protection, and peace of mind.

What Is a Living Will?

A Living Will is a legal document that allows you to state your preferences regarding medical treatment if you become unable to communicate due to serious illness or injury. It provides guidance to doctors and family members about the type of care you would or would not want in certain situations.

In Florida, a Living Will typically addresses decisions such as:

• Whether you want life-sustaining treatment if you have a terminal condition
• Whether artificial nutrition or hydration should be provided
• Pain management preferences
• Other end-of-life care decisions

By putting your wishes in writing, you ensure that your healthcare providers and loved ones have clear direction about your preferences during critical moments.

Florida Law and Living Wills

Florida law specifically recognizes Living Wills under Florida Statute 765.302.

To create a valid living will in Florida:

• You must be at least 18 years old.
• You must be of sound mind when signing the document.
• The document must be in writing.
• It must be signed in the presence of two (2) adult witnesses.
• At least one witness cannot be a spouse or blood relative.

Unlike many legal documents, a Living Will does not need to be notarized in Florida to be valid. However, notarization can make it easier to confirm authenticity if questions arise later.

When Does a Living Will Take Effect?

A Living Will does not take effect immediately after signing it.

Instead, it becomes active only if:

• You are unable to communicate your medical decisions, and
• You have been diagnosed with a terminal condition, end-stage condition, or persistent vegetative state.

Typically, a physician, and often a second consulting physician, must determine that you lack the capacity to make informed medical decisions. Until that point, you remain fully in control of your healthcare choices.

Protecting Your Loved Ones from Difficult Decisions

One of the most important benefits of a Living Will is that it removes uncertainty for your family.

Without clear instructions, loved ones may be forced to make emotionally difficult decisions during a medical crisis. This can lead to:

• Stress and guilt
• Family disagreements
• Delays in medical care
• Potential legal conflicts

A properly prepared Living Will allows you to make these decisions ahead of time, ensuring your family does not have to guess what you would want.

Living Wills and Healthcare Surrogates

A Living Will is often paired with the Designation of a Healthcare Surrogate under Florida Statute 765.202.

A Healthcare Surrogate is someone you trust who can make medical decisions for you if you become incapacitated.

At our firm, we often combine the Living Will and Designation of Healthcare Surrogate into a single Advance Directive document, since the two work closely together.

The Living Will outlines your specific treatment preferences, while your surrogate can:

• Communicate your wishes to doctors
• Interpret your instructions in unexpected situations
• Make decisions not specifically addressed in the document

Importantly, your surrogate must follow your known wishes and cannot override your Living Will.

Why Every Florida Adult Should Consider a Living Will

A Living Will is not just for older adults or those with serious health conditions. Unexpected illness or injury can happen at any age.

Having a Living Will in place helps ensure:

• Your medical preferences are honored
• Your family has clear guidance during difficult times
• Healthcare providers have legally enforceable instructions
• Your overall estate plan is complete and comprehensive

Most importantly, it allows you, not others, to decide how your medical care should be handled if you are unable to communicate.

Creating a Comprehensive Estate Plan

A Living Will is only one component of a well-designed estate plan. Many individuals also benefit from having:

• A Last Will and Testament
• A Durable Power of Attorney
• A Designation of Healthcare Surrogate
• Proper beneficiary designations and asset planning

Together, these documents ensure that both your financial and medical decisions are addressed.

Speak With a Florida Estate Planning Attorney

Creating a Living Will is an important step toward protecting yourself and your family. Proper drafting ensures the document is valid, clear, and tailored to your wishes.

The attorneys at Caserta & Spiriti, PLLC assist individuals and families throughout Florida with Living Wills, Advance Directives, and comprehensive estate planning.

Taking the time now to prepare these documents can provide peace of mind today and clarity for your loved ones tomorrow.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

Since July 1, 2020, Florida has allowed residents to create fully digital Last Wills & Testaments under the Florida Electronic Wills Act. This law modernized estate planning by permitting Last Wills to be signed, witnessed, and notarized online-but only if strict legal requirements are followed.

So, which is better: a traditional paper Will or an electronic Will? Here is a clear, practical breakdown from a Florida legal perspective.

Traditional Paper Wills: The Time-Tested Approach

A traditional Will in Florida must:

• Be in writing
• Be signed by the person making the Will (the “testator”)
• Be signed by two witnesses
• Be signed with everyone physically present together

If properly executed, paper Wills are widely accepted by Florida probate courts and do not require digital storage or third-party custodians.

Advantages

✔ Simple and familiar
✔ No technology required
✔ No digital storage risks
✔ Straightforward probate process

Important Limitation

You cannot sign a paper Will remotely using online notarization. Florida law requires physical presence for traditional Wills.

Electronic Wills: Fully Digital Execution

Under the Florida Electronic Wills Act, a Last Will may be:

• Created as a digital document (PDF)
• Signed electronically
• Witnessed remotely
• Notarized through Remote Online Notarization (RON)
• Stored electronically by a qualified custodian

However, this process involves multiple legal safeguards.

How Electronic Signing Works in Florida

1. Identity Verification

Before signing begins, the Remote Online Notary must verify identity using:

• Credential Analysis – Your government-issued ID is scanned and digitally analyzed for fraud detection.
• Knowledge-Based Authentication (KBA) – You must answer security questions based on public records and credit history (typically 4 out of 5 correct within 2 minutes).

You will also answer required screening questions confirming:

• You consent to remote notarization
• The session is recorded
• You understand the document
• You are signing voluntarily

2. Qualified Custodian Requirement

An electronic Will is only valid if it is stored by a Qualified Custodian from execution through probate.

The custodian must:

• Be a Florida resident or Florida-based company
• Not be a beneficiary
• Maintain a $250,000 surety bond
• Maintain liability insurance
• Store the tamper-evident digital record
• Retain the audio-video recording of the signing ceremony

If the electronic record or recording is lost, a court could treat the Will as lost or destroyed – potentially complicating probate.

3. Witness Rules

You still need two witnesses (age 18+). They may sign remotely – unless you are considered a legally defined “vulnerable adult.” In that case, witnesses must be physically present in the room during signing.

Why You Cannot Use Remote Notarization for Paper Wills

Florida law makes a strict distinction:

• Paper Wills require in-person signing.
• Electronic Wills allow remote signing-but only if created and stored electronically from the start.

You cannot sign a paper Will over Zoom and later claim it is valid. If you want remote signing, the document must be executed as a formal electronic Will under statutory procedures.

Converting a Paper Draft to an Electronic Will

If you already have a drafted paper Will, you can:

1. Convert it to PDF
2. Upload it to a Florida-compliant RON platform
3. Execute it electronically with two witnesses
4. Assign a Qualified Custodian

Afterward, the paper draft should be clearly marked “Void” to prevent confusion.

Which Option Is Better?

For many clients, a traditional paper Will remains the simplest and most predictable option.

Electronic Wills can be convenient if:

• You are out of state
• Scheduling in-person meetings is difficult
• You prefer digital document management

However, electronic Wills require more technical coordination and carry additional compliance risks if procedures are not strictly followed.

The Bottom Line

Florida now offers two legally valid ways to create a Last Will-but the rules are very different.

• If you sign on paper → everyone must be physically present.
• If you sign electronically → you must follow the strict statutory process, including identity verification and qualified custodial storage.

Because Last Wills & Testaments are only reviewed after death, errors are discovered too late to fix. Whether paper or electronic, proper legal guidance ensures your Last Will is valid, enforceable, and carried out as intended.

If you are unsure which format is best for your situation, consulting an experienced Florida estate planning attorney can help you make the right choice for your family and your legacy.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

A Last Will & Testament is not just for retirees or the wealthy. In Florida, every adult should have a Last Will, because if you do not, the State of Florida has already written one for you. Chances are, it does not match your wishes.

A properly prepared Last Will lets you decide who receives your property, who raises your minor children, who handles your affairs, and even who cares for your pets. Without one, those deeply personal decisions are left to Florida law and, ultimately, a judge.

What a Last Will Does for You

A Florida Last Will allows you to:

• Name beneficiaries to receive your property
• Appoint a guardian for minor children
• Provide for the care of pets
• Choose a personal representative (executor) to handle your estate
• Direct how debts, expenses, and taxes should be paid

Without a Will, your estate is distributed under Florida’s intestate succession laws, which follow a rigid formula that may not reflect modern families, blended families, or unmarried partners.

Florida Last Will Requirements

To create a valid Last Will in Florida, you must:

• Be at least 18 years old (or an emancipated minor)
• Be of sound mind, meaning you understand what you own, who your beneficiaries are, and what your Will does
• Make the Will voluntarily, free from pressure or undue influence
• Put the Will in writing (typed or handwritten)

Witness Requirements

Florida has strict signing rules:

• You must sign your Will at the end of the document
• Two witnesses must watch you sign (or hear you acknowledge your signature)
• The witnesses must sign in the presence of you and each other

Should a Last Will Be Notarized?

A Last Will does not have to be notarized to be valid in Florida. However, most Wills include a self-proving affidavit, signed by you and your witnesses before a notary. This allows the Will to be admitted to probate without tracking down witnesses later, saving time and expense.

Are Handwritten (Holographic) Wills Valid?

A handwritten Will is only valid in Florida if it meets all the same requirements as a typed Will, including proper witnessing. Simply writing your wishes on paper without witnesses is not enough.

Choosing Your Personal Representative

Your personal representative (executor) is responsible for managing your estate through probate.

In Florida, this person must:

• Be at least 18 years old
• Be mentally and physically able to serve
• Not have a felony conviction
• Either be a Florida resident, or a close family member (spouse, sibling, parent, child, or certain relatives)

Choosing the right person is critical. They will handle finances, communicate with beneficiaries, and work with the court.

Changing or Revoking a Last Will

You can change or revoke your Last Will at any time while you are alive and competent.

You may revoke a Last Will by:

• Physically destroying it (tearing, burning, shredding)
• Signing a written revocation with proper witnesses
• Creating a new Last Will that cancels prior ones

You can also make changes using a codicil, but multiple codicils can create confusion. Often, it is cleaner to prepare a new Last Will.

What Happens During Florida Probate?

Probate is the court-supervised process of settling your estate. In general:

1. Your Last Will & Testament is filed with the court
2. A personal representative is appointed
3. Assets and debts are identified
4. Creditors are notified and paid
5. Remaining property is distributed to beneficiaries

If there is no Last Will, Florida law decides who inherits.

What If You Die Without a Last Will?

Dying “intestate” means Florida statutes control everything.

Generally:

• A spouse receives a large share-sometimes all
• Children share in the estate, depending on family structure
• If there is no spouse or children, assets pass to parents, siblings, or extended relatives
• If no relatives can be found, the State of Florida receives the estate

Unmarried partners, stepchildren, close friends, and charities receive nothing unless named in a Last Will.

Spousal Rights in Florida

Florida is not a community property state. However, a surviving spouse has strong protections, including the right to claim an elective share – typically 30% of certain estate assets – even if left out of the Last Will.

Estate and Inheritance Taxes

Florida does not have a state estate or inheritance tax.

However, large estates may be subject to federal estate tax. Federal exemption amounts are scheduled to change in coming years, making planning important for higher-net-worth families.

How to Get Started

Creating a Florida Last Will & Testament typically involves:

1. Listing your assets
2. Choosing beneficiaries
3. Naming guardians for minor children
4. Selecting a personal representative
5. Properly signing with two witnesses
6. Storing the will in a safe place and telling your representative where it is

The Bottom Line

A Last Will is one of the most important legal documents you will ever sign. It protects your family, preserves your wishes, and prevents unnecessary court complications.

Without a Last Will & Testament, the State of Florida makes those decisions for you.

With one, you stay in control – even after you are gone.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

When a loved one passes away, their assets do not automatically transfer to family members. In many cases, the estate must go through Formal Administration, the primary probate process under the Florida Probate Code and Florida Probate Rules.

Formal Administration is typically required when the estate includes real estate, significant assets, or when creditors need to be addressed. The process is handled through the probate court in the county where the person permanently lived, or was domiciled, at the time of death.

The court oversees the legal transfer of assets, the payment of debts, and ensures everything is done according to Florida law.

Who Is in Charge of the Estate?

The person responsible for managing the estate is called the Personal Representative (sometimes referred to in other states as an executor).

If There Is a Will (Testate Estate)

When someone passes away with a valid Last Will and Testament, the person named in the Will to serve as Personal Representative is usually appointed by the court—provided they are legally qualified and willing to serve.

If There Is No Will (Intestate Estate)

If there is no Will, Florida law sets the order of priority:

1. Surviving spouse has first priority
2. If there is no surviving spouse, the heirs (such as children) select a Personal Representative
3. The selection is based on majority interest in the estate, not simply the number of heirs
4. If heirs cannot agree, the court may appoint the person closest in family relationship to the deceased

Who Cannot Serve?

Under Florida law, a Personal Representative cannot serve if they:

• Have been convicted of a felony
• Are mentally or physically unable to perform the duties
• Are under 18 years old

Additionally, non-Florida residents generally cannot serve unless they are closely related to the deceased.

Notifying Creditors

One of the Personal Representative’s first duties is to notify creditors.

This involves:

• Publishing a Notice to Creditors in a local newspaper
• Directly notifying known or reasonably discoverable creditors

Creditors then have limited time to file claims:

• 3 months from the date of first publication, or
• 30 days from direct notice, whichever is later

If a creditor misses the deadline, the claim is usually barred. In almost all cases, claims filed more than 2 years after death are permanently prohibited.

Importantly, the Personal Representative is not personally responsible for paying estate debts. Debts are paid only from estate assets, and only if sufficient funds are available.

Taxes the Estate May Owe

The Personal Representative must ensure all required tax filings are completed, which may include:

• The deceased person’s final income tax return
• An estate income tax return if the estate earns income during administration

Federal Estate Tax

Florida does not have a state estate tax. However, some larger estates may owe federal estate tax.

As of 2026 projections, the federal estate tax exemption is expected to be around $15 million per person. Estates exceeding this amount may owe tax at rates up to 40%. Most Florida estates do not reach this threshold, but careful review is always important.

Wrapping Up the Estate: Final Distribution

After:

• Creditors have been addressed
• Taxes are filed and paid
• Administrative expenses are resolved

…the Personal Representative asks the court to approve the Final Distribution.

At that point:

• Assets are distributed to beneficiaries named in the Will, or
• If there is no Will, assets are distributed according to Florida intestacy law (to spouses, children, or other relatives in a set order)

Once distributions are complete and the court approves, the estate is formally closed.

Why Formal Administration Matters

Formal Administration ensures that:

• Assets are transferred legally and correctly
• Creditors are properly handled
• Family disputes are minimized
• The Personal Representative is protected by court supervision

While probate can seem overwhelming, Florida’s system provides a structured process designed to protect families, beneficiaries, and those handling the estate.

With proper legal guidance, Formal Administration becomes a manageable step toward settling affairs and moving forward with clarity and peace of mind.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

Estate planning is not a single document or a one-time event, it is a coordinated legal strategy designed to protect your health, your family, your business, and your legacy. In Florida, where family structures, business ownership, and asset profiles vary widely, effective planning requires more than a simple Last Will & Testament.

Below is an overview of the foundational building blocks of a strong Florida Estate plan, with practical insight into how each tool works, why it matters, and how it fits into a comprehensive strategy.

Healthcare Directives: Protecting Your Health and Your Voice

Healthcare Directives are the foundation of any estate plan, regardless of age or wealth. In Florida, these documents ensure that your medical wishes are respected if you are unable to speak for yourself.

A Living Will allows you to express preferences regarding life-prolonging procedures, comfort care, and end-of-life decisions. A Designation of Healthcare Surrogate appoints a trusted individual to make medical decisions on your behalf when you are incapacitated. These documents work together and are governed by Chapter 765 of the Florida Statutes.

Without properly executed healthcare directives, even close family members may be forced to seek court intervention to make urgent medical decisions, often during emotionally charged moments. Thoughtful planning avoids confusion, conflict, and delay, while ensuring dignity and autonomy.

LLC Operating Agreements: Where Business Planning Meets Estate Planning

For business owners, an LLC Operating Agreement is not just a business document-it is an Estate planning instrument.

In Florida, an operating agreement governs:

• Who controls the company during incapacity
• What happens to ownership interests upon death
• Whether interests transfer to heirs or remain with surviving members
• Buy-sell rights, valuation methods, and restrictions on transfer

Without clear succession provisions, a business owner’s death can trigger disputes, forced dissolutions, or unintended transfers to heirs with no business experience. Coordinating your operating agreement with your trust or will is essential to preserve business continuity and family harmony.

The Anatomy of a Trust: Understanding the Structure Behind the Strategy

At its core, a trust is a legal relationship, not a separate entity, designed to hold and manage assets for others. Every trust can be understood by examining four essential classifications:

1. Revocable vs. Irrevocable – Whether the trust can be changed or terminated
2. Inter Vivos vs. Testamentary – Created during life or at death
3. Grantor vs. Non-Grantor – Who bears the income tax responsibility
4. Discretionary vs. Mandatory – How and when distributions are made

A well-drafted trust clearly defines:

• The trustee’s authority and limitations
• Distribution standards
• Beneficiary protections
• Tax planning provisions
• Contingency planning

Poorly drafted trusts often fail not because of bad intent, but because of vague language, conflicting provisions, or failure to anticipate future events. Careful drafting is critical.

Directed Trusts: Separating Power to Protect Wealth

Florida law allows for Directed Trusts, which separate traditional trustee duties among different fiduciaries. For example:

• An investment advisor controls investments
• A distribution trustee manages beneficiary payments
• A trust protector holds limited amendment or oversight powers

This structure is especially useful for families with substantial assets, blended families, or beneficiaries who need protection but not absolute control. Directed trusts offer flexibility without sacrificing accountability and are increasingly popular in modern Florida estate planning.

Prenuptial Agreements: Estate Planning Before “I Do”

Prenuptial Agreements are not just divorce-planning tools; they are powerful estate planning instruments.

In Florida, a valid Prenup can:

• Preserve separate property
• Define inheritance rights
• Protect children from prior relationships
• Waive elective share and homestead rights (when properly drafted)
• Coordinate with Trusts and Last Wills

For individuals entering marriage with existing assets, businesses, or children, a Prenuptial agreement often prevents future litigation and preserves family harmony.

Powers of Appointment: Built-In Flexibility for the Future

A Power of Appointment allows a trusted person to redirect trust assets among a defined group of beneficiaries, often children or grandchildren, based on future circumstances.

This tool provides adaptability across generations, allowing estate plans to respond to changes in tax law, family needs, or beneficiary maturity. When properly drafted, powers of appointment can enhance tax efficiency and preserve long-term flexibility without sacrificing control.

A Coordinated Strategy, Not Isolated Documents

Each of these tools: Healthcare Directives, LLC Agreements, Trusts, Prenuptial Agreements, and Powers of Appointment, works best when integrated into a cohesive plan. Estate planning is not about documents alone; it is about foresight, coordination, and clarity.

A thoughtful Florida estate plan:

• Protects decision-making during incapacity
• Preserves privacy and avoids probate where possible
• Ensures business continuity
• Reduces conflict and litigation
• Transfers not just wealth, but peace of mind

Estate planning done right is proactive, not reactive, and it is one of the most meaningful gifts you can leave to the people who matter most.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

When people hear the word trust, they often think it is only for the ultra-wealthy or something reserved for complicated estates. In reality, trusts are practical and flexible tools that benefit everyday Florida families, often in ways a simple Last Will & Testament cannot.

If you want to avoid probate, protect assets, maintain privacy, or make sure loved ones are properly cared for, a trust may be an essential part of your estate plan.

Florida law offers some advantages, especially for homeowners, such as a Lady Bird Deed, but it may not eliminate court involvement or protect all assets. The right trust, used correctly, can save your family time, money, and stress while giving you control over what happens next.

Revocable Living Trust: The Probate-Avoidance Workhorse

A revocable living trust is one of the most common and versatile estate planning tools in Florida. It allows you to keep full control of your assets during your lifetime while ensuring a smooth, private transfer after death.

This type of trust is especially valuable if:

• You own real estate in more than one state
• You want to avoid probate altogether
• You value privacy, since trusts are not public records

While Florida’s probate process is more streamlined than in some states, owning property outside Florida triggers ancillary probate in each additional state, meaning multiple courts, added costs, and delays.

Example:
A couple owns a home in Miami and a vacation cabin in North Carolina. By placing both properties into a revocable living trust, their family avoids probate in both states. The successor trustee distributes assets privately and efficiently, without court involvement.

Irrevocable Trust: Asset Protection and Long-Term Planning

An irrevocable trust is designed for stronger protection. Once assets are transferred into it, they generally cannot be taken back, but that permanence offers meaningful benefits.

Florida strongly protects homestead property, but rental properties, investment accounts, and savings are often exposed. Irrevocable trusts are commonly used for:

• Asset protection from future creditors or lawsuits
• Medicaid and long-term care planning
• Reducing the size of a taxable estate

Example:
A retired business owner transfers a rental property and investment accounts into an irrevocable trust. Those assets are now better protected from future claims and may be excluded for Medicaid eligibility after the applicable look-back period.

Testamentary Trust: Protecting Children and Dependents

Not all trusts have to be created during your lifetime. A testamentary trust is written into your Last Will & Testament and only becomes effective after your death.

This type of trust is ideal if:

• You have minor children
• A beneficiary is financially inexperienced
• You want to control how and when assets are distributed

Without a testamentary trust, Florida courts may control a child’s inheritance via a legal Guardianship until age 18, then release it outright. That is rarely what parents intend.

Example:
A mother leaves life insurance proceeds to her two young sons but directs in her Last Will that the funds be held in a testamentary trust. The trust names an uncle as trustee and gradually distributes funds for education, health, and support until the children reach age 30.

The Bottom Line

Trusts are not about complexity, they are about control, protection, and peace of mind. Whether you need a trust depends on your goals, your family situation, and the assets you own.

A well-crafted Florida estate plan often combines:

• A Last Will, i.e., a Pour Over Will
• One or more Trusts
• Powers of Attorney and Healthcare Directives

The right structure ensures your wishes are carried out privately, efficiently, and without unnecessary court involvement. An experienced Florida estate planning attorney can help determine whether a trust belongs in your plan and which type best fits your life.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

If you own property in Florida but live abroad, or if you are a U.S. citizen with assets, family, or a spouse outside the United States, your estate plan requires far more than a standard Last Will or Trust. International estate planning is a specialized area of law that blends U.S. tax rules, immigration status, foreign ownership laws, and international tax treaties into one coordinated strategy. When it is done right, it protects your family, minimizes taxes, and prevents assets from getting trapped in expensive cross-border probate or tax disputes.

The following is a brief overview of how international estate planning works from a Florida legal perspective.

Why International Estate Planning Is Different

U.S. estate planning is built around generous exemptions and spousal protections. However, when a foreign person or non-U.S. citizen spouse is involved, those protections change dramatically.

U.S. Persons vs. Foreign Persons

Under federal law:

• U.S. persons (citizens and domiciliaries) are taxed on their worldwide assets and receive a large estate tax exemption.
• Foreign persons (non-residents who are not U.S. domiciliaries) are taxed only on U.S.-situs assets, but they get a very small exemption.

Green card holders or Lawful Permanent Residents are a mix, i.e., (resident alien), are generally treated as a U.S. person for estate tax purposes. This means the U.S. may tax their assets held anywhere in the world with Exemption Thresholds: Starting January 1, 2026, the federal estate tax exemption for U.S. citizens and domiciled green card holders is projected to be approximately $15 million. Estates exceeding this value are subject to federal taxes of up to 40%.

In practical terms, which means:

• A non-U.S. resident who owns Florida real estate directly can face U.S. estate tax exposure even on modest property values—often with no meaningful tax shelter.
• Florida condominiums, rental homes, brokerage accounts, and even certain business interests are all considered U.S.-situs property for foreign owners.

Non-Citizen Spouses: The Hidden Estate Tax Trap

Many couples assume that leaving everything to a spouse avoids estate tax. That is true only when the spouse is a U.S. citizen.

When a spouse is not a U.S. citizen:

• The unlimited marital deduction does not apply
• Transfers at death can trigger immediate U.S. estate tax
• Gifts during life are subject to special limitations

This affects:

• Florida residents married to foreign nationals
• Snowbirds with international spouses
• International couples buying Florida real estate together

Without proper planning, a surviving spouse may owe estate tax just to keep the family home.

Why QDOTs Are Often a Last Resort

A Qualified Domestic Trust (QDOT) is sometimes used to delay estate tax when a non-citizen spouse inherits assets. But QDOTs:

• Are expensive to set up and maintain
• Require U.S. trustees and annual filings
• Still trigger estate tax later
• Restrict how the spouse can access the money

In Florida practice, better planning before death can often avoid the need for a QDOT entirely.

How Trusts and Entities Can Protect Foreign Owners

Proper structuring makes all the difference.

Instead of owning Florida real estate directly, many foreign clients use:

• Foreign corporations
• Carefully structured LLCs
• U.S. or foreign trusts

These tools can:

• Convert U.S.-situs assets into non-U.S. property
• Reduce or eliminate estate tax exposure
• Avoid Florida probate
• Provide privacy and asset protection

But these structures must be designed carefully. Poorly drafted foreign trusts or incorrectly owned LLCs can accidentally create new tax problems instead of solving them.

Estate Tax Treaties Can Change the Rules

The United States has estate tax treaties with several countries. These treaties can:

• Increase exemptions
• Prevent double taxation
• Change how property is classified

If you or your spouse has ties to a treaty country, your Florida estate plan should be designed around that treaty—not in ignorance of it.

Why Florida Clients Need Specialized Planning

Florida is one of the most popular destinations in the world for:

• International investors
• Retirees
• Snowbirds
• Global families

That makes international estate planning especially important here. A Florida-based lawyer who understands both U.S. tax law and international ownership rules can often save families hundreds of thousands of dollars and years of legal headaches.

The Bottom Line

If you have:

• A non-U.S. citizen spouse
• Property in Florida but live abroad
• Assets outside the United States
• Foreign trusts, companies, or heirs

You do not have a standard estate plan—you have an international one.

Consequently, international estate planning requires specialized legal and tax design to protect your wealth, your family, and your legacy across borders.

If you would like help structuring a Florida-based plan that works globally, an experienced estate planning attorney is needed to guide you.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.

Estate planning is far more than a concern for the wealthy or elderly, it is a critical step for any Florida resident who values control, security, and peace of mind. In reality, it is one of the most practical and protective steps any adult can take starting as early as age eighteen (18). At its core, estate planning is about control, clarity, and compassion: ensuring that your wishes are honored and that the people you love are not left navigating confusion, delay, or unnecessary expense. As various financial planners and wealth management writers aptly note, estate planning helps “forestall bad outcomes.” Florida law strongly reinforces that point.

The Hidden Cost of Doing Nothing

Many Floridians delay creating a Last Will or basic estate plan simply because they procrastinate. Studies consistently show that avoidance, not complexity, is the primary reason people fail to plan. Unfortunately, when planning is postponed, Florida’s legal system steps in to fill the gaps.

Without proper documents in place, families may face:

• Court-supervised probate proceedings
• Delays in accessing bank accounts or paying bills
• Inability to make medical decisions during emergencies
• Exposure to financial mistakes, scams, or tax penalties

Probate is public, time-consuming, and often emotionally draining. With planning, much of it can be avoided entirely.

Financial Vulnerability Increases With Age

Research shows that financial and health literacy tends to decline gradually as people age, making individuals more susceptible to missed deadlines, scams, and costly errors. In real-world terms, this can include:

• Missed required minimum distributions (RMDs) from retirement accounts
• Lapsed insurance policies
• Unauthorized or fraudulent withdrawals
• Unpaid medical or long-term care expenses

In Florida, where a large portion of the population is retired or aging, these risks are particularly pronounced. Proper estate planning is not just about death-it is about protection during life.

Why Estate Planning Starts at Age 18 in Florida

Once a person turns eighteen, parents and loved ones lose automatic legal authority to act on their child’s behalf. Without written authorization, even well-intentioned family members may be barred from helping during a crisis.

At a minimum, every Florida adult should have:

1. Healthcare Surrogate Designation
   Allows a trusted person to make medical decisions if you are unable to do so.
2. Durable Power of Attorney
   Authorizes someone to manage financial and legal matters during incapacity. Under Florida law, this authority must be explicit and properly executed.
3. HIPAA Authorization
   Permits designated individuals to access medical information needed to make informed decisions.
4. Living Will
   Documents end-of-life preferences, including life-prolonging procedures and comfort care.

These documents are often simple to execute, relatively inexpensive, and invaluable when needed. Without them, families may be forced into Guardianship proceedings-one of the most restrictive and costly court processes under Florida law.

A Last Will Is Necessary-But Not Sufficient

A Last Will and Testament directs how assets are distributed at death, but it does not avoid probate. In Florida, probate can take months or longer, particularly when disputes arise or property is involved.

For many families, a Revocable Living Trust, combined with proper beneficiary designations and titling of assets, can significantly reduce or eliminate probate altogether while preserving privacy.

Planning Now Prevents Bigger Costs Later

Clients often hesitate at the upfront cost of estate planning, but the reality is simple: planning in advance is far less expensive than fixing problems later. Probate litigation, Guardianship proceedings, and tax errors routinely cost families far more than the price of a well-crafted estate plan.

More importantly, planning spares loved ones from uncertainty at moments when clarity matters most.

Estate Planning Is an Act of Care

Estate planning is not a checklist-it is a gift. It makes it easier for the people who love you to help you when you need it most. It replaces guesswork with guidance and conflict with confidence.

In Florida, a properly designed estate plan does more than distribute assets. It protects dignity, preserves autonomy, and ensures that your voice is heard-even when you cannot speak for yourself.

If you are over eighteen, own property, have a family, or simply want peace of mind, the best time to plan is now.

The foregoing is a brief and general overview of the topic and the need for specific and experienced legal and tax advice is emphasized.

If you have any additional questions regarding the foregoing or have any legal issues or concerns, please contact the law firm of CASERTA & SPIRITI in Miami Lakes, Florida.