As a member of the firm's Trust & Estates Practice Group, Leticia Hernandez focuses her practice on counseling families on estate planning, gift tax planning, probate and guardianship administration, and prenuptial agreements. Ms. Hernandez represents both fiduciaries and beneficiaries in taxable and non-taxable estates, including preparation of federal estate tax returns and fiduciary accounting, trust administration matters and counsels clients in post-mortem planning techniques such as trust reformations and modifications.
In addition, as a part of the Tax and Corporate groups, Ms. Hernandez represents clients in income tax matters, including domestic and foreign tax matters and planning, and corporate transactions. She also represents individual, estate and corporate clients in disputes with the Internal Revenue Service, The Florida Department of Revenue, and local government entities regarding audits, collections and other disputes.
Ms. Hernandez regularly represents tax-exempt organizations, including private foundations, in their organization and operation.
Professional Associations and Memberships
- Cuban American Bar Association
- Miami-Dade County Bar Association
- The Florida Bar, Real Property, Probate and Trust Law Section, Young Lawyers Section
- Co-Author with Alyssa Razook Wan, "New Florida Law Facilitates Access to and Management of a Person's "Digital Estate" After Death," Fowler White Burnett Legal Alert, JDSupra, May 2016, and The Dade County Bar Association Bulletin, August 2016.
- Co-Author with Beth Cohn, Timothy Smallsreed, Jim Tramonte, Alyssa Razook Wan, "5 Estate Planning Mistakes You Should Try to Avoid ," JD Supra Perspectives, February 2014