Pamela Higer Polani, Attorney at Law

08/11/2026

Legal Question of the Day:

"I live in Florida and I put my house in a revocable trust.

Is that sufficient to protect Medicaid from taking my residence in the event I am placed in a nursing home?"

Variations of this inquiry often are often addressed to my law firm.

My response to this specific person's concern?

"Generally, a Revocable Trust does help on a limited basis ensure that the property is protected from Medicaid claims by the terms hopefully contained in that document.

For instance, there should be language that specifies your intent to return to your homestead, even if you are living in an assisted-living facility and also should indicate that upon your death automatically passes to exempt heirs, if possible.

For instance, although homestead equity is exempt up only to statutory limits ($730,000 in 2026) while you live, it remains completely exempt if a spouse or minor/disabled child also reside on the property.

Alternatively, you may wish to hold the property through an Enhanced Life Estate Deed (Lady Bird Deed).

This lets you keep control of the home while alive and passes it directly to your Trust, which should specify your beneficiaries upon your demise, thereby avoiding both probate and Medicaid estate recovery."

For more suggestions, please do not hesitate to contact my law firm directly at [email protected] or visit our website at www.BocaDelrayAttorneyatLaw.com

What are YOUR thoughts?

07/06/2026

Now is the Time to Evaluate your business structure!

As of July 1st, Florida joined many other states, such as Delaware, Texas and Illinois, permitting the formation of Series LLCs.

What does that mean?

Unlike the traditional approach of forming multiple separate LLCs (with separate filings, registered agents, and annual reports for each), the Series LLC achieves comparable liability compartmentalization with substantially less administrative overhead and cost.

A Series LLC is a limited liability company that permits a single “parent” LLC to create one or more internal divisions — known as “protected series” — each of which functions, for liability purposes, much like a standalone entity.

Each protected series may hold its own assets, conduct its own operations, and maintain its own membership and management structure, all under the umbrella of the parent LLC.

The defining feature is liability segregation: the debts and obligations of one series are enforceable only against that series — not against the parent LLC and not against any other series.

What specifics do you need to know?

1. Formation and Naming Requirements

To establish one or more protected series you must file a “protected series designation” with the Florida Department of State.

Each protected series must bear a name that begins with the full legal name of the parent LLC and includes the designation “protected series,” “P.S.,” or “PS.”

Strict compliance with these naming requirements is essential.

2. Liability Protection

The debts, obligations, and liabilities of a particular protected series are enforceable solely against the assets of that series.

The parent LLC is not liable for the obligations of any series merely by virtue of being the parent, and no series is liable for the obligations of any other series.

However, this liability shield is not self-executing — it depends on rigorous compliance with the law’s recordkeeping requirements.

3. Recordkeeping Obligations

Each series must maintain records that clearly identify its assets and liabilities, separate from those of the parent LLC and every other series.

Commingling assets or failing to maintain adequate books and records could give creditors grounds to “pierce the veil” and reach assets of the parent LLC or other series. Disciplined, ongoing recordkeeping is non-negotiable.

4. Annual Reporting

The parent LLC must include the name of each protected series in its annual report filed with the Florida Department of State.

Failure to properly report protected series could create ambiguity about a series' standing, with potentially adverse consequences for liability protection.

Ensure you have internal systems to maintain separate books, records, and accounts for each protected series on an ongoing basis.

5. Restrictions on Certain Transactions

This new law, Senate Bill 316, signed by Governor Ron DeSantis in 2025, imposes limitations on mergers, conversions, and other entity transactions involving Series LLCs. Businesses considering such transactions should seek legal counsel to ensure compliance.

Plus, understand the tax implications.

Each protected series may be treated as a separate entity for federal tax purposes, carrying its own reporting obligations.

Tax planning should be integral to any decision to adopt this structure.

6. Recognition of Foreign Series LLCs

Florida will also recognize out-of-state (“foreign”) Series LLCs that wish to operate within Florida. Businesses headquartered in states like Delaware or Texas that already use the Series LLC structure can register and do business in Florida with confidence that their internal liability protections will be respected.

So whether you are a real estate investor, an entrepreneur with multiple ventures, or a family office overseeing diversified holdings, this may offer meaningful advantages in liability protection, operational efficiency, and cost savings.

Remember: BEFORE Your Troubles hit the Fan, Please Create YOUR Estate Plan.

Any questions or concerns should be addressed to [email protected] / 561.496.4222 or contact us through our website at www.BocaDelrayAttorneyatLaw.com

07/04/2026

11 years ago, on Saturday, July 4th, our youngest stood in front of our entire congregation, including many friends & family no longer with us, all assembled to witness this momentous milestone in his Life by accepting responsibility for his own actions in our religion.

That is the true meaning of a Bar Mitzvah - understanding the role you hold in Judaism.

What do I love being a Jew so much?!?

Just because of that!

Our collective duty as Jews for being a "Light upon Nations" reminds me of my purpose to help others each and every day.

It does not mean I am more intelligent or better in any way than others.

It does mean that my Faith provides me the very framework for my identity.

Moments when I am feeling sad or discouraged for any personal reasons, I just remember G-d gave me this day, not for myself but for a reason bigger than myself.

Admittedly, I am not always sure exactly what that is.

Yet, I accept this eternal motivation which inspires me and why I am always so Thankful -

Every Day is a Blessing!

As we celebrated Lior's Bar Mitzvah on Independence Day, he held a Torah with the word, אור, "Light", on its cover.

Our son's very name, ליאור, means "My Light".

How wonderful it was to enjoy his simcha, while Fireworks lit up the sky, as our Gratitude soared.

In days where darkness seems to surround us, so comforting knowing just a tiny amount of light will always shine through it all.

As such, I never take it for granted how absolutely privileged we are to live in this country, especially while openly enjoying religious freedom on this quintessential American holiday.

Wishing you and your loved ones a Meaningful & Wonderful 4th of July, Shabbat Shalom, G-D Bless these United States and Am Yisrael Chai 💙🇮🇱🙏❤️🇺🇸

06/29/2026

Legal Question of the Day :

"My aunt redid her will in July 2025.
My cousin was the executor of the will.
My aunt passed away in November of 2025.
My cousin recently filed my aunt's old will, of which she was also the executor and where she is left everything.
In July 2025 after changing her will, my Aunt told me she was leaving me stock worth x amount of dollars.
What is my recourse?"

Variations of this inquiry often are addressed to my law firm.

My response to this specific person's concern?

"First of all, my condolences over your aunt's passing.

Do you have a copy at the very minimum of the more recent Will?
If so, you will definitely need an attorney to represent your interests and object to the current document entered with the court.
Run! You only have a limited amount of time to make that objection.

For more suggestions, please do not hesitate to contact my law firm directly at [email protected] or visit our website at www.BocaDelrayAttorneyatLaw.com

Again, my sympathies and good luck with your efforts!"

What are YOUR thoughts?

boca attorney

06/21/2026

Cuddling in bed with my dad at bedtime, while he read to me, will always remain a cherished childhood memory.

One of my favorite books was a collection of fables.

We read it so many times together the pages became worn and fell from their binding.

Wanting to show my dad that I could read, just like my older brothers, one afternoon, I put all the pages back into their cover as best as I could.

However, since I really did not know how to read at the time, they were not placed in any semblance of order whatsoever.

That night, as I "read" the treasured words to my beloved Abba, he never indicated that he knew I was just reciting the stories from memory.

He didn't care that the pages were jumbled or that I made up several sentences as I went along.

He loved me for the effort made, not the accuracy.

Likewise, during an especially difficult transition in my life, I called my Dad.

I sat on the floor of my bathroom floor, sobbing and incoherent - he just stayed on the line, patiently waiting as I calmed down, murmuring reassurances the entire time.

Just one of the many life lessons my father taught me:

Often times it is more important to hold someone's hand and just listen than to correct or "fix" a situation.

Love grows from acceptance of another's attributes AND shortcomings, not while seeking perfection.

So, Today, as we Honor the Dads-to-Be, Fathers, Stepdads, Adoptive dads, Grandfathers, Uncles, Teachers, Neighbors and all the other incredible men who helped raise us and our children, especially those who we Honor in Memory - may we also Cherish the Hope, Peace and Joy they created within us.

Happy Father's Day!

05/25/2026

Thank you in Memoriam to all Veterans and their families, present & past, for their ultimate service to our Incredible nation. So wish it was never necessary and appreciated all that much more. G-D BLESS THE USA! ❤️🇺🇸💙🇺🇸

05/20/2026

So Wonderful seeing all the smiling faces & beautiful tributes at commencements this time of year.

As such, in Honor of all these Graduating High School Seniors, once again, my law firm is offering from June 15 to June 30, Complimentary, No Charge* preparation of four (4) Basic Estate Planning Documents.

This offer extends to every
student who is currently 18 years old, residing within 30 miles of my office, and beginning any Florida undergraduate program this Fall.

The documents include a Durable Power of Attorney; Health Care Surrogate Designation & Living Will; HIPAA; and a Pre-Need
Designation of Guardianship
*Nominal Notary Charges Apply.

Hopefully, this will help all those who raised these incredible students a good night's sleep as their children now begin their own journey in Life.

Remember: BEFORE Troubles Hit the Fan to Please Create Your Estate Plan.

For more information, please contact me only via email at [email protected].

ConGRADulations!! 🎓⚖️🗽

05/10/2026

My Absolute Everything ❣️

Although I am definitely blessed with frequent visits and hugs, sadly, we will not be celebrating all together today.

I know many others who also will be honored with phone calls from children far away.

Some may not hear from their children at all…

As a probate attorney, I often speak with moms, who silently Grieve, holding Love and Loss for what could have been...

To moms of children who have passed on, are emotionally distant, special needs or psychologically unstable, due to addiction or abuse, please Remember:

Our worth is not measured by flowers, a card, or a social media post.

Love Given is Never Wasted!

So Cheers to All Super Women, now and those we Cherish in Memory, including Adoptive, Surrogate, Foster, Aunts, Grandmothers, Step-Moms, Teachers, Friends and Neighbors who all help Raise Our Children and our Fur Babies!

Sending Huge Hugs and Love this Mother's Day to Each of You 🤗