Cummings & Lockwood LLC
Robert L. Lancaster Presentation

The Basis of Marriage: Florida Community Property Trusts

December 1, 2022

Author: Robert L. Lancaster

In this presentation, entitled “The Basis of Marriage:  Florida Community Property Trusts,” Robert L. Lancaster, a Principal in Cummings & Lockwood’s Private Clients Group, discusses the Florida Community Property Trust legislation that was enacted on July 1, 2021 that would allow married couples living in non-community property states to receive a full “stepped-up” income tax basis upon the death of either spouse.  (21:11)