Jones Foster Attorneys Examine Florida Domicile Planning in Best Lawyers' 2026 Best Law Firms Legal Guide

Jones Foster attorneys Alexander M. Parthemer and William G. Smith of the firm’s Private Wealth and Corporate & Tax teams are featured co-authors of “Making Florida Home: The Legal Realities of Domicile in 2025,” published in the 2026 edition of Best Lawyers' Best Law Firms. This annual guide recognizes law firms nationwide through a peer-reviewed, tiered ranking system across a wide range of practice areas.

In the article, the attorneys examine how a change in domicile can impact taxes, property ownership, estate planning, and asset protection. They also highlight Florida’s homestead protections, property tax advantages, and pro-business policies that continue to attract individuals and businesses relocating to the state. Following is an excerpt from the article:

This article examines the legal implications of domicile and residency through the lens of one of the most migration-driven states in the country, Florida, whose unique blend of constitutional protections and statutory rules illustrates how dramatically state law can shape an individual’s or business’s legal and financial outcomes. But the lessons apply far beyond Florida.

Whether a client is leaving New York for Texas, California for Arizona or Illinois for Tennessee, the principles of domicile planning remain the same: intent, consistency and coordination across every facet of life.

Read the full article on BestLawyers.com: Making Florida Home: The Legal Realities of Domicile in 2025