Publication date: 20.11.2025
Yulianna Bukovskaya, Esq. is the leading attorney for Buro Law Group, PLLC, with over 15 years of experience in the field. Ms. Bukovskaya’s professionalism and strong work ethic have attracted domestic and international clients seeking her expertise. Ms. Bukovskaya is admitted to practice in all Florida State Courts as well as the Federal District Court for the Southern District of Florida. Prior to establishing her private practice in Florida, Ms. Bukovskaya was associated with one of Florida’s largest and most distinguished firms, Duane Morris, LLP, where she received superior training in complex international and commercial litigation.
A Complex Tax Litigation Case: How Julian Bukovskyi Resolved a Multi-State Inheritance Tax Dispute
In 2025, attorney Julian Bukovskyi was approached by a client faced with an intricate inheritance tax dispute involving properties located not only in Florida but also subject to varying tax codes across multiple states. The client, an heir residing outside Florida, had inherited significant real estate assets in Florida along with other states, creating a complicated cross-jurisdictional tax liability and exposing them to potential double taxation and penalties.
The complexity arose due to the conflicting inheritance and estate tax regulations between Florida, which does not levy a state estate tax, and other states involved, some of which impose separate inheritance taxes. Additionally, the matter was further complicated by a lack of proper succession planning by the decedent, resulting in an extended probate process that threatened the client’s rights to access and protect the homestead exemption connected to the Florida property.
Challenges Faced in the Case
- Multi-state inheritance tax compliance and potential double taxation exposure.
- Delayed probate proceedings due to improper estate documentation and interstate conflicts.
- Risk of losing homestead exemption protection on valuable Florida real estate.
- Complexity of uncoordinated trust arrangements and unclear beneficiary designations.
- Urgent need to navigate state-specific tax codes while minimizing financial liabilities.
Julian Bukovskyi’s Strategic Approach
Understanding the multifaceted legal landscape of inheritance and tax laws across jurisdictions, Julian formulated an individualized strategy focusing on tax optimization, probate expediting, and trust restructuring tailored to the unique facts of the case.
- Comprehensive review and analysis of all estate documents to identify gaps and conflicts affecting tax liabilities and inheritance rights.
- Coordination with tax specialists to evaluate inter-state inheritance tax obligations and opportunities for credits or exemptions.
- Implementation of an expedited Florida probate process leveraging statutory provisions to minimize delays and protect homestead rights.
- Reorganization of trust instruments to centralize asset control and clarify beneficiary rights in alignment with Florida trust and estate laws.
- Proactive communication with tax authorities in all relevant jurisdictions to secure favorable rulings and reduce potential penalties.
Core Challenges Addressed:
— Multi-jurisdictional inheritance tax complexity;
— Potential double taxation exposure;
— Probate process acceleration in Florida;
— Protection of Florida homestead exemption;
— Trust restructuring for tax efficiency.
Practical Steps and Legal Interventions
- Drafted and submitted petition for summary administration in Florida probate court to reduce probate timeline.
- Coordinated with tax advisors to prepare inter-state inheritance tax filings and claim eligible credits where possible.
- Negotiated with Florida Department of Revenue to affirm and preserve the homestead exemption under state constitutional provisions.
- Amended trust agreements to incorporate tax saving provisions and designate Florida law as governing jurisdiction.
- Advised client on estate tax planning tools to avoid future multi-state tax burdens including establishment of revocable living trusts and gifting strategies.
Outcomes Achieved
- Avoidance of costly double taxation through inter-state tax credits and strategic filings.
- Successful and expedited probate resolution in Florida, reducing potential months of delay to under 90 days.
- Preservation of Florida homestead exemption, securing the client’s protection against forced sale or excessive tax burdens.
- Restructured trust arrangements enabling clearer asset management and inheritance rights while optimizing for tax efficiency.
- Client educated on long-term estate and tax planning measures preventing recurrence of multi-state conflicts.
Key Takeaways from the Case
This case showcases the critical importance of specialized legal counsel in navigating complex multi-state inheritance tax issues and probate procedures. Julian Bukovskyi’s expertise ensured not only compliance with diverse tax obligations but also maximized asset protection and minimized delays and costs for the client. It highlights that proper estate planning and trust structuring are indispensable in preserving family wealth and avoiding protracted legal conflicts.
Frequently Asked Questions (FAQ)
Question
How can one avoid double taxation in multi-state inheritance cases?
Answer
By working closely with attorneys and tax advisors to identify applicable tax credits, exemptions, and structuring the estate to utilize inter-state agreements and filing strategies. Proper trust arrangements also play a key role.
Question
What is the significance of the Florida homestead exemption in inheritance cases?
Answer
It protects a property from forced sale to satisfy creditors or excessive tax liabilities, thus preserving a family’s primary residence in probate and inheritance scenarios. Preserving this exemption can be legally complex but is vital.
Question
How does trust restructuring help in inheritance tax planning?
Answer
Trust restructuring clarifies asset ownership, designates beneficiaries, and leverages tax benefits and protections under applicable state laws, reducing disputes and tax liabilities.
The multi-state inheritance tax dispute resolved by Julian Bukovskyi exemplifies the essential role of expert legal intervention in complex estate matters. Through meticulous tax planning, probate strategy, and trust reorganization, the client achieved significant tax reductions, avoided procedural delays, and protected critical family assets, including the Florida homestead exemption.
This case underscores the necessity of comprehensive estate and tax planning, especially for heirs dealing with cross-jurisdictional inheritance issues in 2025 and beyond.
