Lozier, Thames & Frazier – Areas of Practice

Areas of Practice

The attorneys at Lozier, Thames & Frazier have extensive and professional legal experience in the following areas of practice. Let us help you with all of your legal needs.

Healthcare and Hospital Law

Lozier, Thames & Frazier represents doctors and medical staffs in areas such as medical practice formation and management, medical staff bylaws, fair hearings, on call arrangements, fair hearings, conflicts of interest, disruptive physician policies, antitrust laws and EMTALA. In this era of growing financial relationships between physicians and hospital systems, it is exceptionally important for medical staffs to be independently represented and the interests of physician members to be protected.

No other group of professionals is as heavily regulated by state and federal law as physicians and hospitals. We know the complexity of laws like anti-kickback, fraud, fee splitting, and antitrust, and advise healthcare providers on matters such as contracting, medical group formation, employment contracts, lease arrangements, mergers, buying or selling of medical practices, and shareholder issues.

Civil Litigation

We at Lozier, Thames and Frazier, P.A. recognize that in businesses of all sizes, there is a possibility for disputes. They can arise over construction contracts, real estate disputes, landlord/tenant disputes, employee issues, or bill collection matters. When you need a lawyer to represent you in commercial litigation matters, you can turn to us. We are experienced attorneys who understand the needs of a business and will work hard to make certain that your needs are met. We pride ourselves on providing personal care. Our lawyers will spend the time necessary to get to know you and your case. When we build a legal strategy, it is built specifically with your needs in mind.

Corporate, Commercial, Transactional and Business

Lozier, Thames & Frazier, P.A. has extensive experience in representing businesses and entrepeneurs, both large and small. Our firm represents businesses from start-up to dissolution. If you plan to start a business, we can help you decide and help you form the business organization that is right for you, including corporations, limited liability companies, and partnerships. We can also advise you on the tax consequences of each type of business entity and can also help you with business management issues. If you simply need advice on a business issue, then give us a call. Working with our experienced attorneys will save a business time and money, both at the start up of the business and down the road. When the legal matter your business is facing is important, make sure you have an experienced lawyer who has the time to discuss your situation with you, explain your options, and represent you.

The types of business matters we handle include contract and business document preparation, business disputes, business transactions, real estate, employment issues, shareholder issues, buying and selling a business, and all aspects of business operations and management. We also understand federal and state laws and can help you ensure that accurate corporate books and records are kept; regular board meetings and annual shareholders meetings are held; and yearly and periodic reports to shareholders are legally compliant. We also advise directors and shareholders on their rights and responsibilities and can assist business executives with all legal issues they face.

Personal Injury

We at Lozier, Thames & Frazier, P.A. know that an individual can be a victim of a personal injury at any time and in any place. In the state of Florida, you must prove that you have been injured by another party's negligence in order to win a personal injury claim. The experienced lawyers of Lozier, Thames & Frazier, P.A. know Florida's complex personal injury laws, the court system, your individual rights, and can effectively prove your case. If you have suffered physical or emotional harm because of someone else's negligent or reckless actions, you may a claim against the party at fault. We handle a wide variety of personal injury claims including: wrongful death and accidents involving motor vehicles, large trucks, motorcycles, ATV's, aircraft, boats, railroads, slip and falls, injuries occurring on someone else's property/ business, animal attacks, defective products, medical malpractice and nursing home abuse. When we represent a client in a personal injury case, we handle all aspects of the case so that you can concentrate on your medical treatment. We make sure that you do not have to deal directly with insurance companies, bill collectors, or anyone else, because we make them deal with us!

Some commonly asked questions regarding personal injury case are:

What is a Personal Injury case? Personal injury is any physical or mental injury to a person that results from another person's negligence or wrongful act. Personal Injury involves civil law cases as opposed to criminal law.

What financial compensation can I recover in a personal injury claim? Personal injury accident victims are generally entitled to recover monetary damages for all losses and expenses sustained as the result of an accident. Depending upon the particular circumstances of your case, damages may include recovery for any of the following: Medical bills, Lost income, Pain & Suffering, Physical Disability, Disfigurement, Emotional Trauma, Mental Disability, and Property Damage. However, there may be legal limitations on the type or amount of recoverable damages depending on the type of case.

What typical Defenses do at-fault parties raise? In the case of negligence, damages awarded for a negligence claim may be reduced if there existed some type of comparative negligence on the part of the injured party. In some cases, if an assumption of risk was involved, the case may be dropped or the award reduced depending on the circumstances. Comparative negligence works on a percentage basis to assign a degree of fault for the injuries sustained. For example, if a person slips and falls on a store's wet floor and is awarded $10,000.00, and the store is found to be 80% responsible for the accident because of dangerous floor conditions and the injured person is also found to be 20% responsible for not exercising proper caution, the award is reduced to $8,000.00.

How do I prove negligence? The burden of proof in a personal injury case, as in most civil law cases, is lower than the proof required in criminal law cases. To win a personal injury lawsuit based on tort law, the plaintiff need only prove that a majority of the evidence shows that an injury was caused by the defendant's negligent actions. This standard of proof is called "the preponderance of the evidence" or "more likely than not". A person or company that is acquitted of criminal charges stemming from its actions could still be found liable in a civil lawsuit stemming from the same actions.

What is premises liability? Premises liability generally refers to accidents that occur due to the negligent maintenance of property, or unsafe conditions occurring on property owned by someone other than the injured victim. The State of Florida requires landowners to maintain their property in a reasonably safe manner that does not cause injury to those that lawfully visit the property. This law pertains to both business owners and homeowners. Crucial to a premises liability case is being able to show how long the defect or injury inflicting element was there, how visible it was, and how much notice the owner had of the dangerous condition before the accident. Tripping or slipping can be due to negligent maintenance or construction defects. Examples include holes, missing railings, wet floors and spills, tears in rugs and uneven sidewalks. Bars, hotels, parking garages, apartment complexes and other businesses may be liable for damages when patrons are physically assaulted. Negligent security claims include poor lighting, lack of monitoring or security, or broken locks or fences enabling access and opportunity to the assailant. Owners of private pools and amusement parks are liable for deaths, accidents, and injuries that occur due to unsafe conditions, lack of supervision, faulty equipment, and disregard for safety. Owners of animals are generally liable for any injuries caused, with some exceptions. For example, property owners may be exempt if a "Bad Dog" sign is prominently posted, or if the dog was provoked.

What should I do if I've been injured in an automobile accident? When a motor vehicle accident occurs, it is important that certain actions are taken. The name and address of the operator of each vehicle should be obtained. Additionally, the name and address of the owner of each vehicle involved should be obtained and license plate number of all vehicles should be recorded. The name of the automobile insurance company for each vehicle should be obtained. If possible, obtain the names, addresses and telephone numbers of any witnesses to the accident. Law enforcement should be called to investigate the accident and write a report. Insurance companies will require that a report of the accident be obtained before providing any benefits. It is most important to immediately contact your own motor vehicle insurance company to report to them any property damage or personal injury. If you or a family member is injured in a motor vehicle accident, prompt medical attention should be obtained.

What is Nursing Home Neglect? The State of Florida has special laws enacted for the specific purpose of protecting the elderly population and dependent adults. These laws were designed to encourage victims and their attorneys to pursue legal cases against all persons or entities that abuse or neglect this vulnerable segment of society. Elderly, disabled and dependent adults depend on nursing homes to provide most if not all of their daily care and personal needs. However, because of improper care and treatment, elderly and dependent adults are sometimes neglected and abused. Signs of nursing home neglect and abuse may include: bed sores and ulcers, burns, rapid weight loss, unexplained bruises, emotional withdrawal, malnutrition or dehydration, heavy sedation, and inability of caretakers to explain a patient's condition. There are ways to help prevent the abuse of a loved one in a nursing home, including visiting often and at different times of the day, expressing your concerns to the nurses, aides, and other professionals that care for your loved one, talking to their doctor, and calling the State of Florida to report abuse at (850) 414-2330. If you suspect that you or a loved one is or was subject to an abuse or neglect, it is important to report that abuse or neglect right away and to contact an attorney.

What is Wrongful Death? Wrongful death occurs when a person's death was caused by the negligent, willful, or wrongful act, neglect, or omission of another. People who depended upon the deceased for financial or emotional support may be entitled to compensation for the wrongful death. The State of Florida has enacted a statute permitting a lawsuit to be brought by the relatives of a person who died as a result of a wrongful act.

What do I do if I am in an accident? First and foremost, seek medical attention. People do not always realize that they are actually hurt and may not feel some of the symptoms from the accident for some number of days, weeks and even months after the an accident. For example, if you were hit from behind in a motor vehicle accident, a typical whiplash injury causes the neck and spinal cord to be violently shaken. Impacts can shift your internal organs bumping them into each other and cause bleeding or even partial failure, and you may not feel it at the time it happens. It's better to be safe and get checked out by a medical professional. Also, if you wait to seek medical treatment, the at-fault party may use the delay in treatment to argue that you were not seriously injured. It is also important to document everything. From a legal standpoint, we recommend you write down your account of the accident, and keep a journal from the day of the incident forward regarding your problems. Take photos of any bruises, bleeding, and have witnesses and physicians document the injuries. The more detail you have the easier it will be for an attorney to assess your case.

Contract Disputes

Our business litigation attorneys represent individuals and businesses of all sizes and industries in a wide range of business related disputes. We represent both plaintiffs and defendants in business litigation. Our law firm is able to undertake every type of business litigation including, but not limited to: Breach of contract, Consumer disputes, Partnership and shareholder disputes, Employment law, Product warranty disputes, Purchase and sale disputes, Lease disputes, and other contract based disputes.

Insurance Disputes and Litigation

Your relationship with your insurance carrier should be straightforward. You enter into a contract (your insurance policy) with your insurance company, and you agree to pay your monthly premiums. In turn, your insurance company agrees to protect you, up to the policy limits, for incidents covered under the policy. This is what you pay for and deserve.

While this relationship should be straightforward often it is not. Insurance companies frequently refuse to offer full value for claims, settle the claim in a timely fashion, or provide justification for denying the claim. Insurance companies often put their profits before the well being of their policyholders.

If your insurance company has failed to uphold its obligations under the policy, you may have a claim. Under the Florida Unfair Claims Practices Act, insurance companies are required by law to treat their policyholders fairly and pay claims that are honestly due to them in a timely fashion. Florida law also requires that when an insured has to sue his or her insurance company and wins, then the insurance company has to pay its insured, in addition to any damages incurred, the insured's attorneys fees and costs as well. Success in prevailing against an insurance company often requires a law firm that specializes in insurance litigation, and that has the resources to stand up to the insurance company. Our areas of practice include disputes involving disability insurance, life insurance, property and casualty insurance, long-term care insurance and medical insurance. Here at Lozier, Thames & Frazier, P.A. we have both the experience and resources to take on the largest insurance companies.

In addition to representing clients with disputes against their own insurance company, our firm handles a broad range of defense issues for large and small insurance companies, including efficient and cost-effective representation in the areas of medical malpractice, premises liability, products liability, motor vehicle accidents, workers' compensation, and many other insurance related matters. Lawyers at the firm also have extensive experience representing clients in alternative dispute resolution (ADR) proceedings, including arbitration and mediation.

Construction Disputes and Litigation

At Lozier, Thames & Frazier, P.A. we understand that subcontractors and general contractors face substantial losses from failing to be paid for work performed, when workmanship, products or materials fail, or there is negligence in performance and poor quality of materials. Strict compliance with the Florida Mechanics Lien Law can minimize the risk of not being paid. If there are losses due to failures in workmanship, products or materials, sometimes, a CGL policy may not cover the losses, and securing representation is necessary to defend claims by the owner of the property, builder/developer or injured party, or to enforce insurance coverage under a CGL policy. At Lozier, Thames & Frazier, P.A. we analyze the contract, the defects at issue, and the possibilities for sharing the costs or recovering from other parties. We will advise you of your rights, options, and the costs and risks involved with seeking recovery or defending lawsuits. When you are losing money, time is of the essence to expedite a resolution with an experienced litigation team like ours. Sometimes correspondence from our firm asserting your position and the law is sufficient to bring about the desired result. If litigation is necessary, we can act swiftly to save you time and money.

Our construction litigation practice includes: Ensuring compliance with the Florida Mechanics Lien Law; Representing architects, engineers, contractors, builders, developers and owners in litigation matters; Handling cases involving hotels, condominiums and apartment buildings, renovations, shopping centers and residential developments; Contract review and analysis and consulting on the avoidance of construction claims; Prosecution and defending claims for design and construction defects; Representing clients in insurance and other coverage claims; Litigating and arbitrating construction disputes involving mass torts; Representing architects and engineers in malpractice actions; Representing clients in Federal and state construction litigation claims; and Representing clients in private construction claims.

Products Liability

Companies are legally responsible for the safety of their products. Companies involved in the manufacturing, supplying, selling, and distribution of a product can be held liable for a product related illness, injury or death. A consumer that has sustained illness, injury, or death as a result of a commercial product has the right to bring a product liability lawsuit against the manufacturer, retailer, distributor, or supplier. A lawsuit can be brought against a company who has produced or provided a product with a manufacturing defect or incorrect design which causes harm. A lawsuit can also be filed against a company for not providing proper warnings about potential risks or hazards of using or owning the product.

If you believe that you have been harmed by a product, you should contact an attorney immediately. Injured persons can be awarded damages for illness, injury, or death caused by a product and can receive reimbursement for medical treatments, medicines, and any additional costs related to the illness or injury caused by the product.

If you have been harmed by a product, you should immediately seek medical attention. It is important that you do not dispose of the product or any literature or packaging that came with the product, because it will serve as important evidence in future legal proceedings.

If you or a loved one has suffered bodily injury, illness or death as the result of a defective or dangerous product, please contact Lozier, Thames & Frazier, P.A. for a free consultation.

Mediation

Lozier, Thames & Frazier, P.A. can handle your mediation needs and help you resolve disputes without time consuming and costly litigation. One of our partners is a Florida Supreme Court certified mediator.

What is Mediation? Mediation is a problem solving process in which a neutral and impartial third person acts as a mediator to encourage and facilitate the resolution of a dispute. It is an informal and non-adversarial process intended to help you reach a mutually acceptable agreement where you both "win." Mediation is based on concepts of communication, negotiation, facilitation, and problem solving that emphasize self-determination, the needs and interests of the participants, fairness, procedural flexibility, confidentiality, and full disclosure.

What happens at Mediation? When the mediation begins, the mediator will describe the mediation process and the role of the mediator. You will be advised that mediation is a consensual process that only produces a settlement if all the parties agree, that the mediator is an impartial facilitator without authority to impose a solution, and that communications made during mediation are confidential.

The mediator manages the mediation process and procedures. You can communicate privately with your attorney during mediation. If an agreement is reached on any issue, the agreement must be put in writing, signed by the parties and their attorneys, and submitted to the Court unless the parties agree otherwise. The role of the mediator is to reduce obstacles to communication, assist in identifying issues, exploring alternatives, and facilitating voluntary agreements resolving the dispute. The ultimate decision making authority rests solely with the participants. A mediator will not determine who is "right" or "wrong." The mediator's job is to assist you in reaching your own resolution. The mediator cannot negotiate on behalf of any participant, give professional advice or represent any of the mediation participants. Everyone is free to, and encouraged to, consult with an attorney of his or her choice during mediation. Decisions made during mediation are to be made by the participants. The mediator is responsible for assisting you in reaching informed and voluntary decisions while protecting your right of self-determination. The mediator may not coerce or improperly influence any participant to make a decision. The mediator must maintain impartiality throughout mediation. The mediator must maintain confidentiality in all information revealed during mediation except where disclosure is required or permitted by law. All oral or written communications in mediation are confidential and inadmissible as evidence in any subsequent legal proceeding, unless both parties agree otherwise. The reason for the rule is to encourage people to talk openly and honestly, without fear of something said in mediation being used against them. The mediator is permitted to meet and speak privately with any participant and his or her attorney. This usually happens when the mediator or an attorney or participant thinks it will help move the discussion toward a solution. Information obtained during private meetings may not be revealed by the mediator to any other mediation participant without the consent of the disclosing party.

Probate, Trust and Estate Planning, and Administration

Why do you need a Will or Trust? Because, if you die without a will or trust (this is called dying "intestate"), your property will be distributed to your heirs according to a formula fixed by law, not necessarily according to your wishes. Further, by having a will or trust you can designate who will settle your affairs and who will serve as guardian of your minor children rather than leaving those decisions to a court. What about Healthcare decisions if you become incapacitated? Do you want to be kept alive by artificial means or become a burden on your family because you did not make your wishes known? Too many people in Florida fail to make even the minimal planning for their future. Here at Lozier, Thames & Frazier, P.A., we can make sure that decisions involving your Property, your Children and your Healthcare are made by you, even if you are not capable of doing so yourself.

Some answers to common questions are:

What is a Trust? There are many kinds of trusts but basically a trust is a contract between a trust creator (grantor) and a trustee which outlines how the trustee is to hold, manage and distribute property in the trust for the benefit of the trust beneficiaries. Trusts are used for many purposes including avoiding probate, minimizing estate and gift taxes, and controlling property after a person dies. Trusts are complex and you will need to consult with an attorney to determine whether you need a trust and what kind of trust you need to accomplish your wishes.

What is Probate? - Probate is the legal process of settling a deceased person's estate, which includes paying creditors or debts, and distributing the assets of the deceased to the correct beneficiaries. It is a complicated procedure, which must be followed explicitly.

Who is authorized to serve as Personal Representative of an Estate? - If there is a valid Will, the person who is appointed in the Will is usually named as Personal Representative, unless he or she has been convicted of a felony or if he or she is not a family member and lives out of state. If there is no Will, normally the appointment of personal representative follows a hierarchy. The surviving Spouse is usually the first choice for appointment of personal representative; second would be the person selected by a majority of the heirs; and then possibly the heir nearest in degree to the decedent. If more than one heir qualifies, then the Court would select the best candidate possible.

Who may file for Probate in Florida? - Any creditor or beneficiary of an estate can legally file for a Probate. However, if the decedent left a Last Will & Testament (Will), then the Personal Representative (a/k/a Executor) named in that Will usually initiates the Probate. On the other hand, if no Will was ever executed by the decedent, or if it cannot be located, then normally a close relative will file for the probate.

What is considered a "Valid Will" in the state of Florida? - To be valid a will must be signed according to strict legal requirements. Courts will usually only accept the original copy of a decedent's Will, in order to ensure its validity. It must always contain the signature of the decedent and two (2) attesting witnesses. The attesting witnesses must sign the Will in the presence of the decedent and in the presence of each other and all parties must sign an attesting affidavit for the will to be accepted by the court.

Do I need a lawyer to Probate in Florida? - In the majority of probate cases, a lawyer is needed to complete the process in a timely, and legally efficient manner. Except for "Disposition Without Administration" for very small estates (See Florida Statute Section 735.301) and those estates in which the Personal representative is the sole beneficiary, an attorney is required. Even if an attorney is not required it is important to remember that the probate process has many technical rules. It can be very frustrating for someone to probate an estate without a lawyer. Also, without a legal background, there are many pitfalls, which can result in unintended consequences. The assistance of an attorney is always worthwhile.

Does my Probate Attorney need to be in the same County as the decedent? - No, the Probate Attorney usually does not have to be in the same County as the decedent's residence. A Florida Probate lawyer can handle cases in any County of the state, as probate documents can all be handled via mail except when litigation or court appearances are required.

How much does probate cost in Florida? - All cases will vary, depending upon the complexity and other issues, but many attorneys charge either a flat rate fee, or will charge according to the Florida Statutes, which state that an Attorney for a personal representative shall be entitled to reasonable compensation payable from the estate assets according to a set formula.

What Assets are subject to Probate? - Some assets of the deceased will not need to go through probate. These types of assets include assets that were owned jointly (such as real estate owned as "Joint Tenants with Rights of Survivorship"), assets that are POD (payable upon death) to someone, or those accounts or assets with a named beneficiary on the account such as checking, savings or investment accounts, or life insurance policies payable to an identified beneficiary. All other assets, no matter how minimal they may be, are required to go through probate.

How are the assets distributed when there is no Will? - Estates to be probated without a Will are called "intestate" estates. The Florida Probate laws set forth rules for distribution of an intestate estate in Section 732.102, Florida Statutes. This distribution may or may not conform with your wishes, so it is always preferable to have a Will.

How long does Florida Probate take? - Most nontaxable estates take from 6 to 12 months for a formal administration. It is important that you have an attorney who concentrates their practice on probate as this will help make the process run quickly and smoothly. If it is a very large estate, the estate cannot be closed until the IRS signs off on the estate tax return and this can take approximately 2 years.

Is Probate needed if one parent died leaving a surviving parent and all assets are owned jointly (bank accounts, house, etc.)? No. Jointly held assets between husband and wife are usually survivorship assets which means the surviving spouse takes them automatically at the decedent's death. Other assets like insurance, IRA, etc. that have a pay on death clause are passed outside of Probate. It is important when one parent dies to make certain that all assets are survivor assets and also to use this time to develop an estate plan and appropriate advanced directives (Living Will, etc.) for the surviving spouse.

Is it ever too late to start Probate? - No. There is no actual deadline in the State of Florida. If a family has kept the property taxes paid, there are no tax deeds granted, you may probate the estate for many decades. This may prove more complicated and expensive because, of course, over time there may be a need to do several probates due to the death of the initial heirs or even the children and grandchildren of the initial heirs. It is of course, easier to do probate promptly after death but it can be done even at a later date.

What is an advance directive? It is a written or oral statement about how you want medical decisions made should you not be able to make them yourself and/or it can express your wish to make an anatomical donation after death. Some people make advance directives when they are diagnosed with a life-threatening illness. Others put their wishes into writing while they are healthy, often as part of their estate planning. Three types of advance directives are a Living Will, a Health Care Surrogate Designation, and an Anatomical Donation.

What is a living will? It is a written or oral statement of the kind of medical care you want or do not want if you become unable to make your own decisions. It is called a living will because it takes effect while you are still living.

What is a health care surrogate designation? It is a document naming another person as your representative to make medical decisions for you if you are unable to make them yourself. You can include instructions about any treatment you want or do not want, similar to a living will. You can also designate an alternate surrogate.

What is an anatomical donation? It is a document that indicates your wish to donate, at death, all or part of your body. This can be an organ and tissue donation to persons in need, or donation of your body for training of health care workers. You can indicate your choice to be an organ donor by designating it on your driver's license or state identification card (at your nearest driver's license office), signing a uniform donor form, or expressing your wish in a living will.

What do I do when a person dies? When a person dies, locate the Will and give it to an attorney so that it can be deposited with the Clerk of Circuit Court, Probate Division. Make arrangements for the funeral. The surviving spouse or if none then the next of kin has the right to make decisions relating to burial. Obtain ten certified copies of the death certificate, with five listing the cause of death and the other five not listing the cause of death. Cancel the Decedent's health insurance. The Estate may be entitled to a refund of the unearned insurance premium. Locate any life insurance policies. Contact the Decedent's employer for group life insurance or other benefits. Gather recent bank records, and records of real estate owned. Bring the papers and records of the decedent to an Attorney to determine the extent of the estate. Prepare a list of the names and addresses of the beneficiaries of the estate. Do not pay bills or agree to pay bills until consulting with an attorney. Also, do not give away any of the decedent's property until after consulting with an attorney.

How is the Probate Estate opened? If the Will contains a proper affidavit of the testator and witness executed in the presence of a notary public, it may be "self proved" and no additional proof is needed. If the Will is not self-proving, the Will may be proved by the oath of one of the witnesses. The witness may appear before a probate clerk and sign an oath regarding the execution of the Will. If the Will is not self-proving and the witness resides in another state, a commissioner (usually a notary) in the other state may be appointed by the Florida Circuit Court Judge to take the oath of a witness to the Will. Depending largely on which County is involved, a bond may be required. The bond is an expense of the Estate, and is designed to provide protection to creditors and beneficiaries in case the Personal Representative breaches his or her fiduciary obligation.

How is the Probate Estate Administered? In the administration of an estate, the personal representative must promptly locate and inventory all of the decedent's assets. An inventory is required to be filed within 60 days after issuance of the Letters of Administration. The inventory is primarily concerned with cars, stocks, bank accounts, real estate, and valuable collections of some sort or another. The inventory does not usually consist of a listing of routine furniture and personal effects. If decedent had a safe deposit box, it would be necessary to view the contents. The personal representative may also need to file claims for life insurance benefits, social security, V.A., or Medicare benefits.

What about monetary claims against the Probate Estate? If all known or ascertainable creditors have been properly served with a copy of the Notice to Creditors, all claims against the decedent that existed prior to the decedent's death not filed with the Court within three months from the first publication of the Notice to Creditors are barred, except claims based on federal law. Review with your attorney all claims that have been filed and determine those to which objections should be filed. Generally, creditors are paid before heirs inherit any property.

What are the tax responsibilities? The personal representative is responsible for filing the decedent's final income tax return. The personal representative is also responsible for filing an income tax return for the estate in any year that the estate has at least $600 of income. Depending on the size of the estate and the year of death a federal estate tax return form 706 must be filed within nine months after decedents' date of death. If the decedent made any taxable transfers before death, the filing of a federal gift tax return may also be required. If the decedent or his estate is liable for Florida intangible or tangible personal property taxes, the personal representative is also responsible for the filing of these returns. How are small estates administered? If the assets of the decedent's estate are less than $75,000.00, then a formal probate is usually not necessary. Furthermore, when a decedent leaves personal property that is exempt under Florida law and does not exceed the funeral expenses and reasonable and necessary medical and hospital expenses for the last sixty days, the person entitled to the property may apply informally to the court and have the court transfer the property to the person entitled to it. The beneficiary may acquire legal ownership of motor vehicles by furnishing the Florida Department of Motor Vehicles with the required transfer forms.

How is the estate closed? After the personal representative has completed his or her duties, except for distribution of the assets, the personal representative must either file with the Court a Final Accounting and a Petition for Discharge or waivers from all the heirs. The Judge will enter an Order of Discharge. The Order of Discharge officially closes the estate, and relieves the personal representative of further responsibility.

What is Summary Administration? Summary Administration is a simplified probate proceeding which may be used when the value of the entire estate in Florida does not exceed $75,000.00 or the decedent has been dead for more than two years. Please note that the value of the homestead is in addition to the $75,000.00 cap, so there could be a sizeable estate handled with Summary Administration. In a Summary Administration, the estate must not be indebted or provisions for payment of debts must have been made, or if the assets are "exempt" then creditors are entitled to notice. If the Petition is signed by all interested parties, a hearing on the Petition is not normally needed. If a hearing is not required, the proceeding can be finalized and an Order of Summary Administration entered in a relatively short period of time, perhaps one to two weeks. A certified copy of the death certificate should accompany the Petition. The decedent's Will, if any, must also be filed with the Petition and, in the case of a will which is not self-proving, proved and admitted to probate. The funeral bill marked paid must also be filed.

Can I contest a Will? Generally, a Florida resident who has testamentary capacity and does not have a spouse or minor child may leave his or her estate to whomever he or she chooses. Nevertheless, the more common attacks are: Lack of Testamentary Capacity - A Will contest that is based on the testator's lack of capacity must prove that the testator did not understand the amount and nature of his property, did not understand who would ordinarily receive such property if there was no will, and did not understand how this Will disposes of such property. Capacity has been summarized as being able to understand in a general way the nature and extent of one's assets and the natural objects of one's affection (family).

Lack of Capacity is usually proven by medical records and expert testimony, because the witnesses almost always testify the Testator had capacity.

Undue Influence - this argument admits the testator had sufficient capacity to make a will, but challenges whether the testator made the Will freely. An undue influence petition argues that the decedent made his Will after being coerced by another person. For example, a caregiver or neighbor may pressure an elderly person to leave his assets to the caregiver while excluding children or other relatives who have had a long history of active participation in the elder's life. Some of the factors that the Courts look at to determine whether undue influence exists include: the presence of the beneficiary at the execution of the will; the presence of the beneficiary on those occasions when the testator expressed a desire to make a will; a recommendation by the beneficiary of an attorney to draw the will; knowledge of the contents of the will by the beneficiary prior to execution; the giving of instructions on preparation of the will by the beneficiary to the attorney drawing the will; securing of witnesses to the will by the beneficiary; and safekeeping of the will by the beneficiary after execution of the will. Was the Will improperly executed? An Attorney can make sure that your Will is executed properly to avoid any problems later.

Estate Planning, Wealth Management and Asset Protection

At Lozier, Thames & Frazier, P.A. we take our clients through the entire estate planning process, from analyzing a family's financial circumstances and goals, to educating our clients about the range of estate planning options and tax consequences, to drafting and implementing the estate plan. We draft estate plans for a wide range of clients, from young families with children, retirees and seniors, to business owners.

We regularly create wills and trusts, to control the disposition of property upon death and to protect against incapacity during life. The services we provide include estate and gift tax planning, business succession planning, the preparation of living wills, advance health care directives and powers of attorney to protect our clients against subsequent incapacity, estate planning for second marriages, estate planning with special needs trusts for families with special needs children, and planning for unmarried couples.

Taxation

At Lozier, Thames & Frazier, P.A. we know that tax issues are among the largest that individuals and businesses face. One of our firm's partners is a Florida Bar Board Certified Tax Attorney who can help you with all your tax questions.

Employment Law

Whether you are an Employee or an Employer in Florida, workplace discrimination and pay issues are very real problem. If you feel that have been denied wages by your employer due to discrimination, withholding of overtime pay, or any other unethical practice, or if you are an Employer who has been accused of violating an Employee's rights, we at Lozier, Thames & Frazier, P.A. will fight to ensure that you receive the compensation you.

Florida is an Employment at Will State meaning that an employee can be terminated for almost any reason, no reason at all, or even the wrong reason, and the employee has no recourse. However, it is still impermissible to terminate someone's employment for certain reasons, including:

Harassment - including sexual harassment, and harassment regarding age, race, religion, national origin, disability, marital status, or color. Repeated sexual advances, linking promotions to sexual favors or dating, sexually explicit emails, memos, or jokes, unwanted touching, pinching, or caressing, persistent uncomfortable comments about dress or personal appearance, or differing treatment due to gender may constitute harassment.

Discrimination - including age discrimination, disability discrimination, pregnancy, sex discrimination, race discrimination, religious discrimination, and national origin discrimination.

Retaliatory discharge - including being discharged for filing a workers' compensation claim, seeking FMLA benefits, or objecting to or refusing to participate in an illegal activity, reporting illegal activity or objecting to improper conduct.

If you are a victim of discrimination, retaliation or harassment in the workplace or at work functions, you may have a claim. If you feel that you are being harassed, please follow your company's internal reporting policies and consult an attorney before taking any drastic action, such as quitting your job. If you do not report harassment in writing and give your employer the opportunity to correct the situation, you may lose your right to sue. You must also report your claim in a timely manner to the Florida Commission on Human Relations or your rights may be lost.

What about Employee compensation issues? The Fair Labor Standards Act (FLSA) clearly states that employees in the private sector, as well as those in federal, state and local government jobs, must receive a minimum wage, or greater, for the all time they put in at work. However, some Florida employers violate these wage laws by not paying workers a base wage, by denying pay for overtime hours, by mischaracterizing workers as independent contractors, or by paying a person less than other employees because of their gender or race. Some common issues are:

Overtime - Employees whose jobs are governed by the Fair Labor Standard Act (FLSA) are either "exempt" or "nonexempt." Nonexempt employees are entitled to overtime pay. Exempt employees are not.

FMLA leave - The Family Medical Leave Act (FMLA) allows employees to take up to 12 weeks of guaranteed unpaid leave a year for a variety of circumstances, including an employee's own health condition that is serious to the extent that the employee is unable to work as a result of the condition. The FMLA applies if the employer has more than 50 employees within a 75 mile radius.

Working Off the Clock - Some employees due to the high volume of work and/or the pressure of deadlines work before their shift begins or attend a pre-shift meeting. Employers often fail to pay employees for this time worked.

Required authorization of overtime - An Employer cannot refuse to pay overtime simply because it was not pre-approved. If the office manager, partner, attorney, or supervisor knows or has reason to know that an employee is working overtime, the overtime must be paid.

Interrupted unpaid meal breaks - Interruptions of unpaid meal breaks are problems arise when Employers fail to recognize and count certain hours worked as compensable hours. For example, an employee who remains at his/her desk while eating lunch and regularly answers the telephone and refers callers is working. Any interruption of the lunch break can make the entire lunch break paid time worked.

Giving Comp Time in lieu of overtime - Compensatory time is not generally allowed in the private sector. Employers sometimes tell employees that they can get compensatory time off at some later point if they work more than the forty (40) hours in a workweek when employees should legally be paid overtime.

Workers' Compensation

Have you been injured on the job? Every year thousands of Florida workers are injured on the job or suffer a work-related illness. If you're one of those unfortunate employees, you may be entitled to compensation under the Florida Workers' Compensation Law.

Workers' compensation provides money to replace some of the earnings you lost because of your accident or illness. You may also be entitled to money for any temporary or permanent disability, as well as medical treatment and vocational rehabilitation.

Workers' compensation laws are complicated and have changed frequently during the past several years. Disputes with workers' compensation insurance companies are common, and some injured workers are unfairly denied the money and benefits they need for support and medical care.

An on the job injury can be caused by a specific event, such as a fall, or by the constant and repetitive stresses of the job. A pre-existing health condition that is not work-related but that is aggravated by a job injury may also be covered, as well as illnesses caused by workplace conditions.

If you are injured on the job, you should report it to your employer as soon as possible. The law requires that you tell your employer about the accident or job-related injury within 30 days. Your employer is then responsible for notifying its workers' compensation insurance company about your injury providing medical care.

Medical and disability benefits are paid out according to a state-approved formula which, in most cases, is paid bi-weekly, at two-thirds of your average weekly wage, up to a maximum amount set by the State of Florida for a maximum period of time, usually 104 weeks unless a worker if permanently and totally disabled. There are several types of disability benefits available to injured workers including:

Temporary total disability benefits are paid for a disability that prevents an employee from working during a limited or temporary period of time before reaching maximum medical improvement.

Temporary partial disability benefits are paid for a disability that allows an employee to work in a limited capacity during recovery.

Permanent impairment benefits are payable for disabilities that result in amputation, serious vision loss, or serious facial or head disfigurement.

Impairment income benefits are payable only for injuries that result in a permanent impairment rating.

Supplemental benefits are paid for disabilities that cause an impairment rating of 20 percent or more. In these cases, the injured employee either has not returned to work and cannot find a suitable job or has returned to work and is earning less than the pre-injury wage.

Permanent total disability benefits are paid for disabilities that prevent an employee from returning to work, even in a sedentary duty job.

Death benefits may be collected by the surviving dependents if a worker dies as a result of an accident.

If you feel that you have been unfairly denied workers' compensation benefits or if you simply have a question about your rights as an injured worker, contact Lozier, Thames & Frazier, P.A. for a free consultation.

Social Security Benefits

Social Security is meant to be there as a safety net in the event that a person gets injured or disabled and is unable to work. If your Social Security Disability or SSI claim has been rejected, please contact Lozier, Thames & Frazier, P.A. for a free consultation. We do not charge a fee or costs unless we recover benefits for you.

Some answers to common questions are:

What is Social Security Disability? Social Security Disability (SSD) provides financial benefits to people who have previously worked five out of the last 10 years but have become disabled to such an extent they can no longer work. What are SSI Benefits? Supplemental Security Income (SSI) is different than SSD. Instead of taking into account past work contributions to the Social Security system, SSI looks at the income of the claimant. SSI is available for both disabled children and adults, although the requirements are different for each group.

Am I eligible for Social Security Disability? In order to be eligible for Social Security Disability, you must meet several criteria: You must be unemployed at the time of filing or have a gross monthly income (for 2010) below $1,000.00 per month (or $1,640.00 if you are blind), you must meet the definition of "severe impairment" as defined by the Social Security Administration, you must have an impairment lasting at least 12 month or is terminal, you have to be unable to work at your former employment, and you must be unable to perform other available work. Y

ou should know that even people who very easily meet these criteria can have their claims rejected. If your claim is turned down, you can request what is known as "reconsideration" - which means your claim will be reviewed again, and if that is denied, you have the right to request a formal hearing. Consulting with an attorney can make the difference between an approval and further denials.

Lozier, Thames & Frazier has developed a thorough understanding of the Social Security Administration's procedures. We know what the claim reviewers look for and we know how to effectively prepare documentation to ensure a successful outcome for our clients. If your initial claim for Social Security Disability or SSI has been rejected, the Social Security lawyers at Lozier, Thames & Frazier, P.A. can help you.

Some answers to common questions are:

What is the Social Security Disability/SSI Process?

The Social Security Administration offers disability benefits for those that were severely injured or unable to work. The spouse and children of the injured are also eligible to receive financial aid. The SSA can be very strict when it comes to approving disability benefits. Most applicants are denied on their first application for benefits.

In order to receive Social Security benefits, you must first apply. Begin by calling the Social Security Administration (SSA) at 1-800-772-1213. Once you contact Social Security, you have established a filing date for your application for benefits. You will then be scheduled for an interview with a claims representative at a local Social Security office. If you are unable to go to your local Social Security office, you can have a telephone interview.

If your initial application is denied, you should receive a written notice from Social Security. This notice states why Social Security denied your claim. To continue your claim, you must file paperwork asking for Reconsideration of your case within 60 days after receiving the written notice of denial. You should provide the Social Security Administration with any evidence that might benefit you. Do not be discouraged if your request for Reconsideration is denied since few claims are granted at this stage.

If you receive a notice of denial of your request for Reconsideration, you must file a request for a hearing within 60 days. Your hearing is your best opportunity to obtain benefits, and you will be appearing before a judge. It is important to have an experienced attorney representing you at the hearing so that you can obtain your benefits.

If you lost at the hearing level, you can appeal to the Appeals Council and ultimately to Federal Court.

You can also file a new application for benefits. However, filing a new application is not the same thing as appealing a denial, and you could lose benefits by not appealing a denial. In some instances, failure to appeal a denial can even result in your becoming ineligible to receive further benefits.

VA Benefits

For those who have served our country in the Armed Forces, Congress has passed a law which provides extensive medical and disability benefits. Unfortunately, the Department of Veteran's Affairs does not always interpret this law in favor of the veteran.

There is no time limit on when a claim can be brought and a veteran is entitled to bring a claim no matter how long it has been since he got out of the service. In some cases, your award may have an effective date that could go back for decades. When this happens, the VA is required to pay you all of the benefits you would have received over the years.

Veterans may be entitled to two different types of disability payments. These are service connected compensation benefits and non-service connected pension benefits. At Lozier, Thames & Frazier, P.A. we handle veteran's claims. Call us for a free consultation. For more information concerning VA disability Benefits, please click the following link: http://ltflaw.blogspot.com.

Real Estate

At Lozier, Thames & Frazier, P.A., we understand that a real property transaction involving either a sale or a purchase of residential or commercial property is either the largest or one of the largest monetary transactions in which one becomes involved. The wisest course of action is always to retain a real estate attorney to advise you. The best time to retain a real estate attorney is before you sign a contract. However, if you have already had a realtor prepare your contract, and this is very typical in residential real estate transactions, you should still consider having your own attorney represent you at the closing or at the least have him or her review the closing documents in advance of the closing. You will also want to have any mortgage loan documents and loan monetary figures reviewed by an attorney.

Also, if you are purchasing real property, it is important to obtain title insurance. It is the safe and secure way to purchase real estate. There can be outstanding claims or liens about which even you or the seller/developer/builder may have no knowledge. Title insurance is the single most effective and least costly way to protect the owner of real property.

You should never purchase any commercial real estate in the state of Florida without first consulting with a real estate attorney. While the purchase of real property can result in substantial rewards for the investor, there are also substantial risks. We represent buyers and sellers as well as real estate developers in all aspects of real property law including environmental issues, financing, subdivision and condominium planning, homeowners associations, restrictive covenants, easements, submerged land rights, asset protection, title insurance, real estate closings, and tax planning.

Medical Malpractice

The attorneys at Lozier, Thames & Frazier, P.A. are extensively experienced in handling medical malpractice cases. If you believe that you or a loved one has been injured by medical malpractice, please give us a call for a free consultation. In Florida, a person injured by medical malpractice usually has only 2 years to bring a claim and, in addition, there are other legal requirements that must be met before a lawsuit can be filed such as obtaining the opinion of a qualified medical expert that medical malpractice has, in fact, occurred. Please do not wait if you believe you have such a claim or your rights may be lost. Contact Lozier, Thames & Frazier, P.A. for a free consultation.

Tax Deductions for Self Employed Tennis Professionals

INTRODUCTION

1. Assumptions. You are self-employed as an independent contractor and are not an employee. You earn income from your self-employment and are not simply engaging in a hobby. You keep records, receipts, travel logs, mileage logs, and other financial records to substantiate and prove your expenses and deductions.

2. Record-keeping. The burden of proving income and deductions is on the taxpayer. You must keep all records, receipts, car mileage logs and other information to prove all deductions that you claim. Credit card statements, cancelled checks, your check register, and bank statements should also be kept. Records should be kept for a minimum of six (6) years. If you cannot prove it, you should not claim it.

3. Income and Expense Reporting. Unless you have formally formed a corporation, or other legally recognized business entity, you will generally report and claim all of your self-employed/independent contractor income and expenses on Internal Revenue Service Form Schedule C which will be attached to your annual income tax return (Form 1040) and filed with the Internal Revenue Service.

4. Estimated Taxes. As a self-employed independent contractor you are required to estimate your annual income tax obligation and make quarterly payments to the Internal Revenue Service throughout the tax year. Use Internal Revenue Service Form 1040 ES to estimate and pay your taxes.

THE BASIC DEDUCTIONS

1. Mileage. Keep a notebook in your car and write down all miles traveled including the dates, destinations, tolls paid, parking costs, and trip purpose. Mileage going from your home to your normal workplace and from you normal workplace to your home is generally not deductible. But if you work primarily at home, then mileage to and from your home is deductible along with travel between work-related destinations. For tax year 2010 you can deduct .50 cents per mile for all business travel, as well as tolls and parking costs. A more complex alternative to deducting .50 cents per mile is to calculate the percentage of your total driving that is business versus personal and deduct that percentage of all of your driving expenses (gas, oil, repairs, maintenance, car lease payments, insurance costs). If you own or are buying your car with monthly payments you may deduct the business percentage of the interest charges and can also claim a percentage of depreciation deductions. Depreciation deductions amount to deducting a portion of the cost of the car each year over the useful life of the car. Check with a tax accountant on how to claim depreciation deductions.

2. Travel Expenses. You can deduct travel expenses related to your self-employment such as air travel to and from seminars, meetings, and workshops. Also deductible: hotel expenses, bell boy tips, rental car expenses, dry-cleaning, and laundry while traveling, and fifty (50%) percent of the cost of meals. You can not deduct one hundred (100%) percent of meals while traveling. Also deductible is the cost of educational seminars and conferences so long as directly related to and necessary for your work.

3. Gifts. Ordinary and necessary gifts to clients to promote your self-employment and business activities are also deductible (up to $25.00 per gift recipient). These must be directly related to and ordinary and necessary for your self-employment. Gifts to family and friends usually do not qualify.

4. Telephone Expenses. Business related telephone charges are deductible. Personal telephone charges are not. Analyze each monthly bill and separate those calls that are business from those that are personal. Like cars, the Internal Revenue Service knows that you rarely use your phone only for business purposes, so do not attempt to deduct one hundred (100%) percent of your telephone charges. If you install a second phone line in your home or purchase a separate cell phone and limit it exclusively to business use, then it is one hundred (100%) percent deductible.

5. Business and Office Supplies. Business and Office supplies consumed (used up) are deductible including: stationery, postage expenses, awards and certificates, tennis balls, ink cartridges, printing supplies and expenses, signage, posters, and tennis rackets, shoes, socks and uniforms (but only if used exclusively in the business and not for personal use).

6. Dues, Fees, Subscriptions and Software. Business related magazines, books, tennis association and club membership dues, computer software used in your business and similar items are deductible if they are ordinary and necessary for your self-employment activities. If you earn income from tennis tournaments, tournament entry fees are also deductible.

7. Tennis Socials and Parties. Expenses incurred in sponsoring Junior Team Tennis parties, socials, and mixers are generally deductible including food, drinks, and awards. Meals and entertainment are limited to a fifty (50%) percent deduction.

8. Advertising and Marketing. Ordinary and necessary advertising and marketing expenses are deductible. These would include tournament sponsorships paid, signage and logos including development/design costs, banners, magnetic car signs, websites devoted to your self-employment, yellow page advertising and to a limited extent, meals and entertainment expenses. The meals and entertainment must be directly related to your business and only half of the meal and entertainment expenses are deductible.

9. Furniture, Computers and Equipment. Using Internal Revenue Service Form 4562, you can generally deduct the full cost of business equipment, and furnishings including desks, file cabinets, fax machines, photocopiers, and computers, again so long as they are used exclusively in your business and not for personal use. A more complex manner of claiming these deductions is to take annual depreciation deductions which amounts to deducting a portion of the up-front cost each year for the number of years of the item's useful life (generally over 3 to 7 years depending on the item - consult a tax accountant when claiming depreciation deductions).

NOT SO BASIC DEDUCTIONS

1. Home Office Deduction. If your home office is your principal place of business and is used regularly and exclusively for your business purposes, then a portion of your home expenses may be deductible. Tennis professionals conduct much of their business activities away from their home office but they also use their home office extensively for coordinating teams, leagues, and tournaments. The home office is the principal place of business when the business activities are conducted primarily and directly in the office versus off-site. The home office is not regularly and exclusively used for business purposes when it is also used for personal use or when other family members also use the home office. Some tax practitioners believe that claiming a home office deduction increases the chances for an Internal Revenue Service audit because it is difficult to tease apart personal use which is not deductible from business use which is. To claim a home office deduction you must measure the square footage of the home office space devoted exclusively to business use and divide it by the total square footage of your home to arrive at a percentage of the home devoted to home office use. You then claim that percentage of your home-related expenses such as utilities, real estate taxes, maintenance, rent, mortgage, insurance, etc. A downside to claiming a home office deduction is that a portion of your home becomes business property and on the sale of your home, a portion of the proceeds may be taxable. Consult a tax accountant before claiming a home office deduction.

2. Medical Insurance. If you pay for your own medical insurance, those premiums paid may also be deductible. The deduction claimed can not exceed your net income from the business and no deduction is available if you were eligible for other medical insurance (from your spouse's employment for example).

3. Retirement Plan Contributions. Do not forget to deduct your contributions to your IRA plan, SEP-IRA plan or Keogh plan.

4. Social Security/Self-Employment Taxes. When you are self-employed versus employed by someone else you are required to pay self-employment taxes which essentially means you pay both the employee's share and the employer's share of Social Security taxes (FICA). On your annual income tax return (Form 1040) you may deduct half (1/2) of the cost of this tax.

5. Compensation Paid to Others. If in your self-employment you pay others to assist you (including family members who actually perform real work for real compensation), then the amounts you pay others is also deductible by you. If you are an employer who hires employees or pays other independent contractors, you are also required to report compensation paid to others to the Internal Revenue Service. If you hire others, consult with a tax accountant because in addition to reporting the compensation paid, you may also have to pay employment taxes on the compensation you pay.

THINGS TO KEEP IN MIND

If you cannot prove it, you cannot claim it. All business deductions must be ordinary and necessary. Personal expenses are not deductible. When in doubt, consult a qualified tax accountant. Be reasonable. Remember, "if it is too good to be true, it probably isn't". And also remember, "pigs get fat, hogs get slaughtered".