Insights

Commentary and practice notes from Marcelo Zinn and the Maredin team. Written for the households and business owners we work with across Pinecrest, Palmetto Bay, Cutler Bay, Kendall and greater Miami — and published openly.

• Family, succession and the conversation · November 2026Governance for a family worth twenty million, not five hundred
  Every governance framework in print is written for dynasties. Your clients' scale is unserved.
• Professionals and deferred pay · October 2026The backdoor Roth breaks if you still have a rollover IRA
  The pro-rata rule aggregates every traditional IRA you own on 31 December, not on the day you convert. The fix usually lives inside your employer plan and has a deadline nobody mentions.
• The practice as an asset · October 2026Personal goodwill and the one line in the purchase agreement that moves the tax
  How the price is split across equipment, goodwill and the non-compete decides what is capital gain and what is ordinary income. The allocation is negotiable, and it is usually negotiated by whichever side understands it.
• Retirement income and drawdown · October 2026What actually belongs in a Roth conversion calculation
  The true marginal rate includes surcharges, the net investment income tax, subsidy cliffs and capital-gain stacking. The bracket-now-versus-later heuristic is wrong.
• Professionals and deferred pay · October 2026Your 457(b) at a nonprofit hospital is the hospital's money until it pays you
  A top-hat 457(b) is an unsecured promise, not a trust. What that means if the system's finances ever change, and why the distribution election made at enrolment is close to irreversible.
• Liquidity and exit · September 2026Your buy-sell agreement may now create tax that isn't there
  A 2024 Supreme Court decision invalidated the structure most closely-held redemption agreements use. The affected agreements are sitting in drawers.
• Estate and transfer after the law changed · September 2026Gift it now or let them inherit it?
  Below the exemption the intuition that gifting saves tax is usually backward. Carryover basis is invisible until sale.
• Estate and transfer after the law changed · September 2026At a $15 million exemption, what is estate planning even for?
  For most families the binding constraint is now basis, control and probate. Not federal estate tax.
• Estate and transfer after the law changed · September 2026The sunset was repealed. You already gifted. Now what?
  A large cohort was mobilized for a deadline that vanished. The profession that pushed them is not eager to write the retrospective.
• Cross-border and Latin America · September 2026A non-citizen owns a Florida condo. The estate exemption is $60,000, not $15 million.
  Structurally catastrophic, entirely preventable, invisible to the people it affects. A single-member LLC does not solve it.
• Cross-border and Latin America · September 2026What to do before you land, not after
  Substantial presence and domicile are separate tests. Built-in gain on appreciated assets. Entity elections that must happen before arrival.
• Florida and Miami · September 2026Your will leaves the house to your trust. In Florida that clause can be void.
  With a spouse or a minor child, the Florida Constitution overrides the will as to the homestead. Out-of-state attorneys who drafted the plan miss it routinely.
• Florida and Miami · September 2026Homestead is three different laws wearing one word
  People reason from the property-tax exemption to the creditor protection to the devise restriction as if they were the same rule. They are three separate bodies of law and they do not agree with each other.
• Business Owners · August 2026Can You Keep Contributing to Your Retirement Plan After You Sell Your Practice?
  What happens to the year’s contribution when the plan terminates mid-year, and why waiting until after closing is the expensive version.
• Florida Planning · August 2026Your Miami House, a Revocable Trust, and the Homestead Exemption
  Homestead does three separate things people conflate. Which of the three a trust transfer preserves, and where it goes wrong on paperwork.
• Local Notes · August 2026Are There Independent Fiduciary Advisors in Pinecrest and Palmetto Bay?
  Search results send everyone to Brickell. That is a listing problem, not a supply problem — and the complete list is public and free.
• Florida and Miami · August 2026The Six-Months-and-a-Day Myth
  Statutory residency and domicile are different tests. One has a day count. The other is about intent and has none. New York and California audit the second one.
• Business Owners · August 2026What Happens to Your Company 401(k) When You Sell the Business
  Asset sale or stock sale changes the answer completely, and the decision belongs in the letter of intent, not the closing checklist.
• Liquidity and exit · August 2026The Five Years Before You Sell
  Everyone says plan two to three years ahead. Nobody publishes the sequence.
• Practice Notes · August 2026What "Fiduciary" Actually Means and What It Doesn't
  The word has been absorbed into marketing. The structural difference, and the three questions that surface it.
• Market Commentary · May 2026The AI Reset: Where We Actually Are and What Comes Next
  The market repriced the technology sector on narrative. A three-phase framework for what the reset actually was.