Zacharia Frey - Estate Planning, Elder Law & Asset Protection

If youre moving to Florida to take advantage of their favorable tax environment, you need to do more than just file some paperwork and call it a day. We see this issue come up frequently with clients who split their time between Pennsylvania and Florida, and it is important to understand whats at stake.A recent case from the New York State Tax Appeals Tribunal drives this home. In Matter of Hoff & Ocorr-Hoff (decided October 2025), a couple thought theyd done everything right to establish Florida residency. They bought a condo in Naples in 2014, updated their estate planning documents to show Florida addresses and filed a Florida declaration of domicile. Additionally, they both got Florida drivers licenses and registered to vote here. And beginning in 2018, they filed non-resident tax returns with their former state of domicile, New York.However, New York didnt buy it. And when the dust settled, the couple owed nearly $60,000 in back taxes, plus penalties and interest.What Went Wrong?The Tax Tribunal looked at everything. And by that, we mean EVERYTHING. The Tax Tribunal pulled Verizon phone records showing that in 2018, the Hoffs spent 131 days in Florida and 186 days in New York. In 2019, it was 154.5 days in Florida versus 164 days in New York. Thats a big problem when you need to be in Florida for at least 183 days per year.They also looked at where the couple spent major holidays (mostly New York) and examined business tiesboth spouses were still earning income from New York businesses and listing New York addresses on their tax returns. They even noticed the couple maintained two country club memberships in New York while only buying one in Florida.The Tribunals conclusion was blunt: While petitioners did intend at some point to change their domicile from New York to Florida, the manifestation of that intention is not evident during the period in issue.The Bottom LineHeres what we tell our clients: formal declarations like voter registration and drivers licenses are fine, but courts have caught on that these documents are self-serving. What really matters is your general habit of life. (ie.: Where do you actually spend your time? Where are your strongest ties?)If youre serious about establishing Florida residency:You must physically be in Florida for more than 183 days per yearSimply being out of your former state for 183 days doesnt cut itExpect high-tax states to scrutinize everything: phone records, credit card statements, EZ-Pass, SunPassCut your actual ties to your former state, not just the paperwork tiesBe consistent across all of your activitiesbusiness addresses, tax returns, club membershipsWhy This Matters for Our ClientsWhy This Matters for Our ClientsWe have law practices and serve clients in both Pennsylvania and Florida, and we see clients making assumptions about this all the time. You cannot fake your residency. The consequences arent just back taxes to your former stateFlorida could come after you too, clawing back homestead exemptions and other benefits that you have claimed.If youre planning to establish Florida residency, contact Zacharia Browns Florida Office at 239.345-4545 or request an appointment HERE and lets talk about how to do it right from the start. This is definitely not an area where guesswork serves you well.

In 2025, caregiving continues to present an essential public health issue in the U.S. as our population ages and chronic disease prevalence increases. Family caregivers are providing indispensable support that allows individuals to remain in their homes and communities, however their contributions often go unrecognized and unpaid.With family caregiving on the rise, there is growing recognition among voters, policymakers, and employers about the significant challenges posed by caregiving and the need for solutions. Two recently introduced bills and a proposed tax credit for caregivers would make it easier for family caregivers to save for retirement. The $600 Billion Caregiver CrisisTerms like complex, inefficient, unfair, and broken are often used to describe the United States health care system. The U.S. spends more per capita on health care than other developed nations; but despite this, higher spending often does not achieve better outcomes.The long-term care gap in this countrys health care system is one of its most glaring shortcomings. The U.S. doesnt have a national program to help cover long-term care costs, leaving many families to shoulder the burden and expenses associated with caring for family and loved ones who need assistance with activities of daily living.These free caregiver services come at a high cost. According to an AARP report, family caregivers contributed 36 billion hours of unpaid care per year in 2021 valued at $600 billion. This figure is a $130 billion increase since a similar report in 2019.One in five Americans more than 53 million adult Americans are now unpaid family caregivers. That number increased by 9.5 million adults from 2015 to 2020 and AARP projects that by 2034, adults aged 65 and older, will outnumber children younger than 18 for the first time.Caregivers, on average, spend more than $7,200 per year out-of-pocket and 26 hours per week to care for loved ones. Many also face the dual demands of employment and caregiving, which often includes caring for growing children and aging parents, leading to the term sandwich generation.Women are still disproportionately likely to provide unpaid care while working full or part time, although more working men are becoming caregivers. Others are forced to step away from work temporarily or altogether to keep up with caregiving, limiting their career growth, job opportunities, and retirement savings. Voters, Politicians, and Organizations Back More Caregiver ResourcesDemographic and economic trends are creating a situation for family caregivers that is unsustainable. Working-age Americans are increasingly forced to choose between their own well-being and the well-being of loved ones. However, more support could be on the way.Two bipartisan bills the Improving Retirement Security for Family Caregivers Act and the Catching Up Family Caregivers Act were introduced in September.The former would eliminate the income cap on Roth IRA contributions and allow family caregivers to contribute up to $7,000 annually toward their retirement savings, while the latter would allow family caregivers to make catch-up contributions to employer-sponsored retirement plans, an option typically reserved for those older than 50.The National Strategy to Support Family Caregivers plan, launched in 2022, outlines hundreds of specific actions to address the physical, emotional, and financial needs of family caregivers. This past September, the Department of Health and Human Services (HHS) released a report stating that nearly all these actions have been completed or are in development.Additionally, a June 2024 poll found that 86 percent of voters (92 percent of Democrats and 82 percent of Republicans) want policymakers to support caregiving and make it more affordable. More than 80 percent of respondents said that they supported paid family leave, caregiver tax credits, and employer incentives for caregivers. To learn more about available financial benefits and support for family caregivers, please join Zacharia Brown Estate Planning and Elder Law at our upcoming complimentary events in Southwest Florida!Written by Carl ZachariaAbout CarlCarl is a Partner at Zacharia Brown with offices in McKeesport, McMurray and Wexford, PA and Bradenton and Pompano Beach, Florida. His practice focuses on assisting families with the legal and financial issues associated with long term and nursing home care. Carl has over 25 years of experience dealing with Elder Law and Estate Planning issues and creating planning strategies for families.In addition to Pennsylvania, Carl has been actively licensed to practice law in the State of Florida since 1994. He received his undergraduate degree from W&J College and his law degree from Duquesne University School of Law, where he was a member of the Duquesne Law Review and served on the editorial board. He is a frequent lecturer on estate planning and elder law topics and teaches at Community College of Allegheny County, Penn State University, California State University and other colleges.Carl has published scholarly articles in the Duquesne Law Review, the Pittsburgh Legal Journal, and is the publisher a book available on Amazon.com entitled Good Long Term Care. How to Find it, Get it and Pay for it. This book explains in layman terms the programs and systems available to families when a loved one requires long term care services.Carl has been voted a SuperLawyer for the past five years and is a member of the National Academy of Elder Law Attorneys, Pennsylvania Academy of Elder Law Attorneys, the Life Care Planning Law Firms Association and the Allegheny County Bar Association, as well as a member of the Board of Governors for the Duquesne School of Law Alumni Association.