One of the many benefits of Saul Ewing’s recent merger with Arnstein & Lehr, now Saul Ewing Arnstein & Lehr, is that we now have offices in Miami, Fort Lauderdale and West Palm Beach, Florida. Many people living in the Northern and Midwestern states have second homes in Florida or have become full-time Florida residents, and they often need additional or different estate planning assistance. My colleague Fatima Hasan practices from our Fort Lauderdale and Miami offices, and has discussed with me the wide range of assistance we can provide to part-time and full-time Florida residents. She can be reached at 954-713-7683 or at We look forward to Fatima helping our clients to navigate the tax and non-tax rules that apply to living in Florida.