Comprehensive Will Drafting Aligned with Florida Statutes

The will serves as the foundational document in estate planning, crucial for delineating the disposition of assets, guardianship for minor children, and the nomination of an executor. At Cummings & Cummings Law, the drafting of your will is approached with the utmost precision and care, ensuring full compliance with the Florida Statutes and reflecting your specific desires and circumstances.

Initial consultations meticulously gather detailed information about all facets of your estate, including but not limited to real property, financial investments, personal possessions of both monetary and sentimental value, and digital assets. This phase is critical for understanding the scope of assets under consideration and for advising on the most appropriate dispositions within the will. Special attention is given to the selection of guardians for minor children, a decision of paramount importance, ensuring that their future care and upbringing align with your values and intentions.

The nomination of an executor is another area of focus. This individual will be entrusted with the responsibility of administering your estate according to the will's provisions. The selection process is guided by discussions on potential candidates' suitability, emphasizing the importance of choosing a person who is both willing and able to fulfill these duties effectively.

Beyond the distribution of assets, the will is strategically crafted to address potential estate and inheritance tax implications. Leveraging dual expertise in law and accounting, Chad D. Cummings, Esq., CPA evaluates the estate from a holistic perspective, implementing strategies to minimize tax liabilities and ensure the maximization of value transferred to beneficiaries. This includes, but is not limited to, considerations around the efficient structuring of asset distributions and the utilization of tax exemptions and credits available under Florida and federal law.

The firm's adoption of a 100% electronic process for the drafting, review, and execution of your will—including electronic remote notarization and electronic signatures where Florida law permits—facilitates a streamlined and secure procedure. This modern approach respects the client's convenience while maintaining the highest standards of document integrity and legal validity.

Ongoing legal counsel is provided to accommodate any changes in the client’s life circumstances, asset portfolio, or alterations in the legal and tax landscape that might necessitate updates to the will. This ensures that the document remains a true reflection of the client’s wishes and is executed in accordance with the most current legal standards and practices.

In summary, the will drafting services offered by Cummings & Cummings Law are characterized by a savant-like attention to detail, a comprehensive understanding of the legal and financial intricacies involved, and a commitment to personalized client service. The result is a will that not only meets legal requirements but also serves as a cornerstone for a broader estate planning strategy designed to preserve and protect your legacy.

Durable Power of Attorney: Ensuring Continuity and Competence in Financial Affairs

The Durable Power of Attorney (DPOA) is an indispensable legal instrument within the Florida Estate Plan™: it authorizes a designated agent to manage financial and legal affairs should the principal become incapacitated. Cummings & Cummings Law meticulously drafts each DPOA to comply with Florida Statutes, ensuring the document’s enforceability and the principal’s intentions are clearly articulated and legally sound.

In the preparation of a DPOA, the selection of the agent is approached with deliberation and care, emphasizing the importance of trust and capability in handling the principal’s financial matters. The scope of the agent’s authority can be tailored to the principal's specific needs and circumstances, ranging from broad to limited powers. This customization ensures that the principal retains control over the extent of power delegated, aligning with their comfort level and the requirements of their financial estate.

Critical aspects covered in the DPOA include, but are not limited to, the management of bank accounts, real estate transactions, investment decisions, tax filings, and the handling of legal claims and litigation. Special provisions are also considered, such as the ability to make gifts, which may be important for estate tax planning purposes, and the designation of successors should the initial agent be unable or unwilling to serve.

The drafting process involves a comprehensive review of the principal's financial landscape, ensuring that all potential areas of need are addressed. Given the significance of this document, especially in unforeseen circumstances of incapacity, it is crafted with precision to withstand legal scrutiny and to empower the agent to act effectively on the principal’s behalf.

To complement Florida’s legislative allowances for modern legal practices, our firm facilitates the execution of the DPOA through electronic means where permissible, including remote notarization and electronic signatures. This process enhances the convenience and accessibility of our services, while rigorously adhering to legal standards for document validity and security.

Upon completion, the DPOA becomes a critical component of the principal's broader estate planning strategy, providing peace of mind that their affairs will be managed competently and according to their wishes, even in times of unexpected incapacity. Regular reviews and updates are advised to reflect changes in the principal's financial situation, legal statutes, or personal preferences regarding agent designation.

Cummings & Cummings Law is committed to providing detailed, personalized guidance in the creation of a Durable Power of Attorney as part of the comprehensive Florida Estate Plan™ by ensuring that each client’s financial interests are protected and their autonomy respected.

HIPAA Release and Designation of Healthcare Surrogate

The Health Insurance Portability and Accountability Act (HIPAA) Release and the Designation of Healthcare Surrogate form a critical part of ensuring that your health care wishes are respected and that your chosen surrogate has the necessary authority to make decisions on your behalf. At Cummings & Cummings Law, these documents are crafted with precision, ensuring compliance with both Florida Statutes and federal HIPAA regulations.

The Designation of Healthcare Surrogate is a legal document that appoints an individual to make health care decisions for you in the event that you are unable to make those decisions for yourself. This can include decisions about medical treatment, access to medical records, and discussions with health care providers. The process of selecting a healthcare surrogate demands careful consideration, as this individual will have the authority to enforce your health care preferences when you are not in a position to do so.

The HIPAA Release portion of this document is specifically designed to ensure that your designated surrogate has access to your protected health information, which is crucial for informed decision-making. Without this explicit authorization, health care providers are limited in the information they can share due to privacy regulations established by HIPAA. This release is meticulously drafted to comply with federal requirements, enabling seamless communication between health care providers and your surrogate.

In the drafting of these documents, particular attention is paid to detailing the scope of the surrogate’s authority, from general health care decisions to specific desires regarding life-prolonging treatment, ensuring that your health care preferences are clearly documented and legally enforceable. This not only empowers your surrogate to act in your best interest but also provides you with the peace of mind that your health care wishes will be honored.

Our firm's commitment to leveraging technology in our estate planning services extends to the execution of these documents, utilizing electronic signatures and remote notarization where Florida law permits. This approach streamlines the process, making it more convenient for our clients while upholding the stringent security and compliance standards required for such sensitive and critical legal instruments.

Regular review and potential updates to your HIPAA Release and Designation of Healthcare Surrogate are recommended to reflect any changes in your health care preferences, surrogate designation, or relevant laws. Chad D. Cummings, Esq., CPA, ensures that these documents remain an accurate reflection of your wishes and maintains their legal validity over time.

By including the HIPAA Release and Designation of Healthcare Surrogate in your Florida Estate Plan™ you ensure that your health care decisions remain in trusted hands, safeguarding your well-being and honoring your autonomy in medical matters.

Living Will: Advance Healthcare Directive

The Living Will, or Advance Healthcare Directive, is a pivotal legal document within the Florida Estate Plan™ that specifies your preferences for medical treatment in situations where you are unable to communicate your wishes directly. Drafted with meticulous attention to detail, the Living Will crafted by attorney and CPA Chad D. Cummings, ensures that your healthcare directives are clear, legally binding, and in strict adherence to Florida Statutes.

This document addresses critical decisions regarding life-prolonging procedures, the use of artificial life support, and other end-of-life care preferences. It serves not only to uphold your autonomy in making healthcare decisions but also to relieve your loved ones of the burden of making these difficult choices on your behalf without clear guidance. The process of creating a Living Will involves a thorough discussion to understand your values and wishes regarding healthcare, providing a compassionate and comprehensive approach to documenting these crucial decisions.

Importantly, the Living Will is drafted to be unambiguous in its language to avoid any potential confusion or interpretation issues among healthcare providers and family members. It explicitly outlines conditions under which the directive should be enacted, ensuring there is a clear understanding of your wishes. Special care is taken to comply with the specific legal requirements set forth by Florida law for the creation and execution of Living Wills, guaranteeing its enforceability.

In line with our firm's commitment to convenience and accessibility, the execution of the Living Will can be facilitated through electronic means, including remote notarization and electronic signatures, where permitted by Florida law. This process not only adheres to the highest standards of legal validity but also respects the privacy and time constraints of our clients, making the establishment of such critical directives as seamless as possible.

Given the nature of healthcare preferences and the possibility of changing perspectives over time, Cummings & Cummings Law offers ongoing advisory services to review and update your Living Will as needed. This ensures that the document remains a true reflection of your healthcare wishes, adaptable to new medical advancements, changes in your health status, or revisions in healthcare legislation.

Integrating a Living Will into your Florida Estate Plan™ is a testament to your foresight and consideration for your well-being and that of your family. With the expertise of Chad D. Cummings, Esq., CPA, you can rest assured that your healthcare directives will be crafted with the utmost respect for your wishes, ensuring they are honored in accordance with Florida law.

Revocable Living Trust: A Cornerstone of Estate Management

The Revocable Living Trust stands as a fundamental component of the Florida Estate Plan™ by offering a versatile and effective tool for estate management, privacy preservation, and probate avoidance. Crafted by attorney and CPA Chad D. Cummings, this document is tailored to meet the unique needs of each client, ensuring alignment with personal goals, family dynamics, and financial strategies, all within the framework of Florida law.

Many estate plans involve revocable trusts, and selection and implementation of an appropriate plan is more of an art than a science.

Factors that should be considered when selecting a revocable trust system include:

(1) Whether a surviving spouse or beneficiary should have total control or protective advantages that may be available;
(2) Whether income tax savings for a surviving spouse may be desirable; and
(3) What assets and beneficiary designations situations the client might have.
— Alan S. Gassman in Eight Steps to a Proper Florida Trust and Estate Plan, First Edition (emphasis added)

At its core, the Revocable Living Trust allows you to maintain complete control over your assets during your lifetime, with the flexibility to amend or revoke the trust as your circumstances or wishes change. Upon your passing, the trust serves to efficiently transfer assets to your designated beneficiaries without the need for probate court proceedings, thereby maintaining privacy and reducing the time and expense associated with asset distribution.

The process of establishing a Revocable Living Trust begins with a comprehensive evaluation of your estate, including real property, financial assets, and personal property. This initial assessment is crucial for determining the appropriate structure of the trust and for identifying the assets to be placed under its control. Detailed discussions regarding the selection of a trustee and successor trustees are integral to this phase, ensuring the trust is managed by individuals or entities that align with your trustworthiness criteria and management capabilities.

Key considerations in the drafting of the Revocable Living Trust include the designation of beneficiaries, stipulations regarding the distribution of assets, and provisions for any special circumstances, such as the care of minors or management of specific types of assets. The trust document is meticulously prepared to clearly articulate these elements, providing a clear roadmap for the trust's administration and the eventual distribution of assets.

In keeping with the commitment to accessibility and convenience, Cummings & Cummings Law facilitates the execution of the Revocable Living Trust through modern legal practices, including electronic document management and remote notarization, where applicable under Florida law. This approach not only streamlines the establishment of the trust but also ensures the process adheres to the highest standards of accuracy and legal compliance.

Revocable trusts can be used to avoid probate and guardianship, but during the lifetime of the Grantor if the Grantor establishes and owns the trust, there is no creditor protection, Medicaid protection, or income or estate tax savings.
— Alan S. Gassman in Eight Steps to a Proper Florida Trust and Estate Plan, First Edition (emphasis added)

Ongoing management and review of the Revocable Living Trust are recommended to reflect any changes in your life circumstances, financial situation, or legislative updates. Regular consultations with Chad D. Cummings, Esq., CPA, ensure that the trust remains an accurate and effective component of your estate plan, adaptable to your evolving needs and wishes.

Implementing a Revocable Living Trust as part of your Florida Estate Plan™ signifies a proactive step towards comprehensive estate management. With the expertise of a dually-licensed attorney and CPA, you can navigate the complexities of trust creation and administration with confidence, knowing your estate is structured for seamless transition and aligned with your legacy goals.

Advanced Florida and Federal Estate Tax Planning Techniques

In 2025, the federal estate tax exemption is approximately $13 million for an individual and $27 million for a married couple. However, with the passage of the One Big Beautiful Bill Act (H.R. 1; also known as OBBBA 2025) in July 2025 by Congress and signed into law by President Donald J. Trump, these thresholds are scheduled to increase to $15 million for an individual and $30 million for a married couple in 2026. Further, these figures will automatically increase in each subsequent year as indexed to inflation. Therefore, for most people, estate tax is simply not a concern; however, there is always the possibility that the law may change again in the future or be subject to scrutiny by the courts, particularly after 2028 and in subsequent presidential administrations.

Given these impending changes, now is the time for smart Floridians to review and revise their estate tax planning strategies. Properly structured trusts and other advanced planning techniques can provide significant benefits, ensuring that more of your wealth is preserved for future generations rather than being lost to taxes.

The following advanced estate planning techniques go beyond the basics, offering sophisticated methods to minimize estate taxes while addressing various family and financial needs. By considering trusts such as Qualified Terminable Interest Property (QTIP) Trusts, Irrevocable Life Insurance Trusts (ILITs), and Grantor Retained Annuity Trusts (GRATs), among others, we can create a robust plan tailored to your unique circumstances.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida QTIP Trust might fit into your estate plan.

Florida Irrevocable Life Insurance Trust (ILIT)

A Florida Irrevocable Life Insurance Trust (ILIT) is designed to own and manage a life insurance policy outside the grantor’s (the person making the trust, also known as the trustor's) taxable estate. By transferring funds to the ILIT, the grantor empowers the trustee to purchase a life insurance policy in the name of the ILIT and naming the ILIT as beneficiary. When properly created and managed, the proceeds from the life insurance policy are excluded from the grantor's estate for estate tax purposes. This trust ensures that the life insurance benefits are used according to the grantor's wishes, free from estate tax liabilities.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida ILIT might fit into your estate plan.

Florida Grantor Retained Annuity Trust (GRAT)

A Florida Grantor Retained Annuity Trust (GRAT) allows a grantor (the person making the trust, also known as the trustor) to transfer assets to a trust while retaining the right to receive fixed annuity payments for a specified term. After the term ends, the remaining assets pass to the beneficiaries, potentially at a reduced or eliminated gift tax cost. This type of trust is particularly advantageous for transferring appreciating assets, such as shares or membership units in a family company, while minimizing gift taxes.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida GRAT might fit into your estate plan.

Florida Qualified Personal Residence Trust (QPRT)

A Florida Qualified Personal Residence Trust (QPRT) allows the grantor (the person making the trust, also known as the trustor) to transfer their residence to a trust while retaining the right to live in the home for a specified term. At the end of the term, the residence passes to the beneficiaries, potentially at a reduced gift tax cost. This trust is ideal for individuals looking to reduce their taxable estate while retaining use of their home for a period.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida QPRT might fit into your estate plan.

Florida Qualified Subchapter S Trust (QSST)

A Florida Qualified Subchapter S Trust (QSST) is designed to hold S corporation stock while maintaining the corporation's S election. Income from the trust is distributed to a single income beneficiary who must include the income on their tax return. This trust ensures the S corporation's tax status is preserved and benefits a single beneficiary.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida QSST might fit into your estate plan.

Florida Charitable Remainder Trusts (CRAT & CRUT)

Florida Charitable Remainder Trusts (CRAT & CRUT) allow a grantor (the person making the trust, also known as the trustor) to transfer assets to a trust, receive income for life or a specified term, and leave the remainder to a designated charity. A CRAT provides fixed annuity payments, while a CRUT offers variable payments based on the trust’s annual valuation. These trusts provide income to the grantor and benefit charitable organizations.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida CRAT or CRUT might fit into your estate plan.

Florida B-Trust (Credit Shelter Trust)

A Florida B-Trust, or Credit Shelter Trust, is designed to take advantage of the estate tax exemption by sheltering a portion of the estate from taxation. Upon the grantor’s (the person making the trust, also known as the trustor's) death, assets equal to the estate tax exemption amount are placed in the trust, benefiting the surviving spouse and eventually passing to other beneficiaries without incurring estate taxes.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida B-Trust might fit into your estate plan.

Florida C-Trust (Marital Trust)

A Florida C-Trust, or Marital Trust, is designed to provide for a surviving spouse while deferring estate taxes until the spouse’s death. Assets placed in the trust qualify for the marital deduction, allowing the surviving spouse to benefit from the trust income and principal.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida C-Trust might fit into your estate plan.

Florida Spousal Lifetime Access Trust (SLAT)

A Florida Spousal Lifetime Access Trust (SLAT) allows a grantor (the person making the trust, also known as the trustor) to transfer assets to a trust benefiting the spouse, providing access to trust income and principal while potentially reducing the taxable estate. The grantor may benefit indirectly through the spouse’s access to the trust assets.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida SLAT might fit into your estate plan.

Florida Grantor Retained Unitrust (GRUT)

A Florida Grantor Retained Unitrust (GRUT) allows a grantor (the person making the trust, also known as the trustor) to transfer assets to a trust while retaining the right to receive a fixed percentage of the trust’s value, recalculated annually, for a specified term. After the term, remaining assets pass to the beneficiaries, potentially at a reduced gift tax cost.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida GRUT might fit into your estate plan.

Florida Special Needs Trust (SNT)

A Florida Special Needs Trust is designed to provide for a disabled beneficiary without disqualifying them from government benefits. The trust supplements government benefits by providing for the beneficiary's additional needs without impacting their eligibility for programs like Medicaid and SSI.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida SNT might fit into your estate plan.

Florida Spendthrift Trust

A Florida Spendthrift Trust protects the trust assets from being claimed by the beneficiaries' creditors. The trustee (not the beneficiary) has control over the distributions, ensuring that the beneficiaries cannot squander their inheritance or lose it to creditors.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida Spendthrift Trust might fit into your estate plan.

Florida Generation-Skipping Trust (GST)

A Florida Generation-Skipping Trust (GST) transfers assets directly to grandchildren or later generations, bypassing the grantor's (the person making the trust, also known as the trustor's) children to avoid estate taxes at each generational level. This trust takes advantage of the generation-skipping transfer tax exemption.

Unliked the estate tax exemption, the unused portion of which is portable as between spouses, any unused generation skipping transfer tax (GSTT) exemption expires upon the grantor's death and cannot be transferred or "ported" to the surviving spouse, making effective GSTT planning all the more important for wealthy families.

One or more GSTs may be used when the grantor wants to preserve wealth across multiple generations and minimize estate taxes at each level. It should not be used if the grantor prefers to benefit their children directly or if the estate is not large enough to warrant estate tax concerns. The benefits include minimizing if not eliminating transfer taxes across generations, preserving wealth, and taking advantage of the generation-skipping transfer tax exemption.

Schedule a 30 minute introductory telephone consultation at your convenience to discuss how a Florida GST might fit into your estate plan.

Advanced Estate Tax Planning Techniques: Conclusion

In light of the future reduction in estate tax exemption thresholds, it is crucial for Floridians to proactively address their estate planning needs. The advanced techniques discussed, including various specialized trusts, offer powerful tools to minimize estate taxes and protect your legacy. Of course, every estate plan is different, and while some estate plans will use one or more of the above techniques (or other vehicles altogether), some estates, particularly smaller estates, may not use any of these.

To be sure, these are not "simple" nor "boilerplate" documents. They are also not suitable for individuals who are desiring a "set it and forget it" approach to estate planning.

There are significant benefits, drawbacks, opportunities, and costs associated with these advanced trust systems. Individuals who are seeking the cheapest possible estate plan should look elsewhere. Any of these advanced estate planning vehicles requires extensive discussion, planning, and ongoing management, making them suitable only for those individuals who understand and respect the importance of a functioning estate plan and who view estate planning as a capital investment, not an operating expense.

In the interest of full transparency, prospective clients should be aware that any of the above tools require a substantial investment of time and expertise; therefore, they should reasonably expect to invest in the mid-four to low-five digits for an estate plan that incorporates one or more of these master-level approaches. For those whose only consideration is price, a simplified estate plan (one without a trust) should be considered, and our firm can provide referral resources upon request.

For wealthy individuals, by implementing strategies such as QTIP Trusts, ILITs, GRATs, and others, you can maximize the likelihood that your wealth is efficiently transferred to your beneficiaries, aligning with your financial goals and family dynamics. Now is the optimal time to consult with an experienced estate planning attorney to tailor a plan that maximizes your estate’s potential and safeguards your family’s future. Don't wait until the law changes; take action today to secure your legacy.

Top Five Reasons to Choose Cummings & Cummings Law for Your Florida Estate Plan™

When planning for the future, selecting the right legal partner is crucial to ensuring that your estate is managed and protected according to your wishes. Here are the top five reasons why Cummings & Cummings Law stands out as a premier choice for your estate plan:

1. 1. I am not just an attorney. I am also a CPA. There are significant benefits, not to mention cost savings, associated with hiring a dually-licensed professional. LegalZoom, Rocket Lawyer, financial planners, wealth managers, and similar services are not law firms and cannot render legal advice. Only an attorney can do that.


2. 2. I use technology in my law practice to streamline client matters. This makes it possible for you and me to complete the entire project (start to finish, including the use of online notarization and electronic signatures if required) remotely using phone, email, and other technology. In other words, you can handle this matter entirely from the comfort and privacy of your home or office, saving the time and energy of multiple trips to my office.


3. 3. I do not operate an assembly line. Each document and contract I craft for a client is bespoke and custom tailored, not unlike a Savile Row made-to-measure garment.


4. 4. You only pay for what you need. Some attorneys advertise "flat fees," which incentivizes the attorney to complete the work as quickly as possible, sometimes resulting in clients overpaying. By working on an hourly basis at a transparent rate, you may end up paying less overall, and in any event, you will feel at ease knowing this is not a "rush job."

5. I will be your primary (and only) point of contact throughout the entire process. I do not hire interns, paralegals, or assistants. This means that 100% of your work will be performed by me, a dually-licensed attorney and CPA, and not by an apprentice.

Choosing Cummings & Cummings Law for your Florida Estate Plan™ means partnering with a firm that is dedicated to protecting your interests and ensuring your peace of mind. With a focus on personalized service, legal and financial expertise, and the use of cutting-edge technology, we are committed to making estate planning accessible, understandable, and tailored to meet your needs.

Conclusion: Secure Your Legacy with Cummings & Cummings Law

Embarking on estate planning is a profound step towards securing your legacy and ensuring the well-being of your loved ones. With Cummings & Cummings Law, you gain more than just estate planning services; you partner with a firm that combines legal expertise, financial acumen, and a modern, client-focused approach. Our commitment to creating a customized Florida Estate Plan™ — comprising a will, durable power of attorney, HIPAA release and designation of healthcare surrogate, living will, and revocable living trust — is unmatched. Each component is meticulously crafted to reflect your wishes, protect your assets, and provide peace of mind.

Our unique blend of services, underscored by Chad D. Cummings’ dual licensure as an attorney and CPA, ensures that every aspect of your estate plan is optimized for both legal robustness and financial efficiency. Embracing a 100% electronic approach, we offer convenience without compromise, employing the latest in legal technology to streamline the planning process while upholding the highest standards of security and compliance.

As you contemplate the future and the legacy you wish to leave, consider the advantages of entrusting your estate planning to Cummings & Cummings Law. Our dedication to personalized service, comprehensive planning, and client empowerment stands as a testament to our success in helping individuals and families navigate the complexities of estate planning with confidence.

Ready to Begin Your Estate Planning Journey?

Take the first step towards securing your legacy. Contact Cummings & Cummings Law today to schedule a consultation. Discover how our tailored Florida Estate Plan™ can provide comprehensive protection and peace of mind for you and your loved ones. Let us help you prepare for the future, with the care and expertise your estate deserves.