| Many Florida residents plan to leave their home to their | | | | property. Technically, he/she has the right to sell it or |
| children. There are a variety of ways to pass your | | | | do anything else with it, without your consent. |
| home to your heirs. Careful consideration of each | | | | Disadvantage: You will lose your Florida homestead |
| method is vital, since each method has legal and | | | | exemption which would otherwise decrease the |
| financial ramifications, and may also impact on your | | | | assessed value of your home for property tax |
| long-term care planning. | | | | purposes by $50,000. |
| 1. You can deed your home to your child, giving you | | | | Disadvantage: If your child does sell the house while |
| and your spouse the right to live there for the rest of | | | | you are alive, he/she will have to pay capital gains tax. |
| your lives (a life estate). | | | | If you had sold it, you would have been titled to a |
| Advantage: Your child will own the home when you | | | | $250,000 capital gains tax exclusion for the sale of |
| pass on. | | | | your primary residence. |
| Disadvantage: You give up control. If you ever wish to | | | | Disadvantage: If your child sells the home after you die, |
| sell your home, you will need your child's permission. If | | | | your child will lose the step-up in basis and will have to |
| you do sell, you will be entitled to a percentage of the | | | | pay capital gains tax based upon the original purchase |
| proceeds based upon the value of the life estate. | | | | price. |
| Disadvantage: If you ever need to apply for Florida | | | | Disadvantage: If you apply for Florida Medicaid benefits |
| Medicaid for long-term care, Medicaid may consider | | | | for long-term care, the transfer of your home to your |
| the proceeds you receive to be a gift, which may | | | | child may be considered a gift and may disqualify you |
| negatively impact on your eligibility for a period of time. | | | | from receiving benefits for a period of time. |
| 2. You can make your child co-owner of the property | | | | 5. You can place the home in an enhanced deed |
| - i.e., joint tenant with right of survivorship. | | | | (ladybird deed), which gives you the right to remain in |
| Advantage: When you pass away, your child will | | | | the home for the rest of your life, as well as the right |
| automatically inherit the home. | | | | to to sell it or give it away during your lifetime. |
| Disadvantage: Again, you have lost a degree of | | | | Advantage: Your child will automatically inherit the |
| control. If you ever wish to sell the home, you will need | | | | home when you pass away. |
| your child's consent. If the house is in fact sold, you will | | | | Disadvantage: You may face obstacles if you want to |
| be entitled to half or less of the proceeds, depending | | | | sell or refinance the property, since some lenders and |
| on the percentages you and your child own. | | | | title insurance companies are uncomfortable with this |
| Disadvantage: Your ability to get Medicaid in Florida | | | | arrangement. |
| long-term care benefits may be jeopardized for a | | | | 6. You can include a provision in your will leaving the |
| period of time because of the monies you receive if | | | | house to your child. |
| you sell your home. | | | | Advantage: You remain in control of the property while |
| 3. You can place the house in a living trust (also known | | | | you are alive. |
| as a revocable trust or inter-vivos trust). | | | | Advantage: The property will go through probate and |
| Advantage: You will retain full control over the property | | | | pass to your child when you die. |
| while you are alive. Your child will inherit it after you | | | | Disadvantage: The probate process can be expensive, |
| pass on. | | | | time-consuming and inconvenient for your heirs. |
| Disadvantage:It may be difficult to secure refinancing | | | | Each of these methods must be examined within the |
| of your home should you ever wish to do so. | | | | context of your specific estate planning goals, and |
| 4. You can gift your house outright to your child. | | | | family and financial circumstances. Be sure to discuss |
| Advantage: You and your child may derive satisfaction | | | | the matter with a Certified Elder Law Attorney to |
| knowing that this is a "done deal," with no strings | | | | determine the strategy that is best for you and your |
| attached. | | | | family. |
| Disadvantage: Your child now has full control over the | | | | |