Florida law governing real property financing and transfer, inheritance, estates, trusts and probate is primarily state statute-based and judicially interpreted. There has been some back-and-forth between the legislature and the judiciary, as the judiciary interprets legislation, and the legislature reacts to the interpretation. A knowledge of federal and state income and transfer tax legislation, regulations, and judicial interpretations is an important component of a real estate practice or an estates and trusts practice.
See Guide to Estates, Gifts, and Trusts for general information.
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