Estate Tax Planning




Perez‑Roura Law advises Miami clients on estate tax planning—designing tax-efficient strategies including exemptions, trusts, portability, and gifting to minimize federal and state estate tax exposure and maximize legacy for heirs.

While Florida does not impose state estate tax, many individuals with significant wealth may still confront the federal estate tax—currently applying to estates exceeding several million dollars. At Perez‑Roura Law, we help Miami families, couples, and estate professionals craft comprehensive strategies to reduce estate tax liability, transfer wealth efficiently, and support long-term financial goals. Our personalized approach blends legal acumen with financial insight, ensuring your legacy is both secure and purposeful.

Gifting & Annual Exclusion Strategies

One of the simplest ways to reduce your taxable estate is by making annual gifts within IRS limits—currently set at $18,000 per recipient per year. We help you create targeted gift plans for family members, future generations, or charities, ensuring compliance with tax rules while gradually transferring wealth. These exclusions, when used strategically over time, can significantly reduce estate size and tax exposure without additional paperwork.

Marital Deduction & Portability Rules

Spouses benefit from unlimited estate tax deductions for transfers between them. Additionally, portability allows a surviving spouse to use any unused exemption from the first spouse’s estate. We help you navigate these provisions—advising whether to file elections, draft QTIP trusts, or preserve exemptions via credit shelter arrangements. Our guidance ensures married couples optimize both current flexibility and future tax savings.

Credit Shelter & Dynasty Trust Solutions

For long-term wealth, credit shelter trusts (also known as bypass trusts) and dynasty trusts can shelter exemption amounts and provide multi-generational protection. We help structure trusts that hold assets outside your taxable estate while granting benefits to heirs, including minors and disabled family members. Dynasty trusts—designed to last decades—can minimize estate, gift, and generation-skipping transfer taxes, preserving wealth for future generations in a Florida-friendly legal environment.

Preparing IRS Estate Tax Returns & Valuation Compliance

When a taxable estate triggers Form 706, timely and accurate filing is essential. We prepare estate tax returns, coordinate asset valuations, appraisals, and expert reports, and help calculate deductions and credits. We also monitor election deadlines, coordinate with accountants, and answer IRS queries. Our meticulous compliance reduces audit risk and ensures estate transfer aligns with legal and financial objectives.

Planning for Life Changes & Tax Law Shifts

Estate tax laws and exemption limits evolve—so should your plan. We conduct periodic plan reviews, assess the impact of asset purchases, business growth, or family changes, and adjust your strategies accordingly. If tax laws shift—such as exemption reductions or new generation-skipping rules—Perez‑Roura Law adapts your plan to maintain efficiency and flexibility for your legacy goals.

Estate tax planning isn’t just about avoiding taxes—it’s about defining what your legacy looks like, and how your wealth supports the people and causes you care about. With Perez‑Roura Law’s expertise, your family benefits from tailored strategies, reduced tax drag, and a legacy plan designed for durability. Contact us to create an estate tax plan that honors your values—and stands the test of time.