Flint™ Trusts eliminate Florida Intangible Tax.
		Charles M. Kelly, Jr. has been creating Flint™ Trusts and eliminating Florida Intangible Tax on the assets held by these trusts since 1992.
		Mr. Kelly has, to date, created over 400 Flint™ Trusts for some of Florida's wealthiest residents.
		The Flint Trust planning technique has been approved by the Florida Department of Revenue in every instance in which Mr. Kelly requested a Technical Assistance Advisement (TAA) ruling. Note: In the middle of December of 1996 the Florida Department of Revenue ceased issuing TAA rulings in the intangible tax areas relating to trusts. Prior to the middle of December of 1996, 91 of 91 Flint Trusts Mr. Kelly created that requested TAA rulings received favorable TAA rulings. See TAA Rulings List. This is a record that can be matched by few, if any, lawyers or firms who practice in this area
		Assets titled in the name of a properly drafted Flint™ Trust on January 1st, are exempt from Florida Intangible tax. The Florida Department of Revenue has announced that it will no longer issue Technical Assistance Advisements in this area for manpower reasons.
		In order to benefit from this tax planning tool, you must have paid a minimum of $2,500 in Florida Intangible tax in 2003 or expect to owe a minimum of $2,500 in Florida Intangible tax in 2004 (pursuant to §199.032, effective 1/1/2001, annual tax rates are $1,000 per $1,000,000 of just valuation of all intangible personal property that has a taxable situs in Florida ).
		To receive additional information on the Flint™ Trust and the cost to create a trust for you or your client, you may be asked to provide a copy of the first page of the 2003 Florida Intangible tax return or other information necessary to verify the upcoming January, 2004 tax liability.

For more information please write us at: info@flinttrust.com
Flint is a registered trademark of Charles M. Kelly, Jr., P.A.