[RPPTL LandTen] Residential Security Deposits

Cary Sabol sabollawoffice at yahoo.com
Tue Jun 4 14:18:17 PDT 2013


Eric,
 
I must have missed that revision in the new statutes. :)  Seems appropriate though.

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________________________________
 From: "Eric.Rapkin at akerman.com" <Eric.Rapkin at akerman.com>
To: landten at lists.flabarrpptl.org 
Sent: Tuesday, June 4, 2013 5:13 PM
Subject: Re: [RPPTL LandTen] Residential Security Deposits
  
 
death 
  
Eric D. Rapkin 
Akerman Senterfitt | 350 East Las Olas Boulevard | Suite 1600 | Fort Lauderdale, FL 33301   
Dir: 954.759.8962 | Main: 954.463.2700 | Cell: 305.343.6129 | Fax: 954.847.5350  
eric.rapkin at akerman.com     V Card | Bio | akerman.com  
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CIRCULAR 230 NOTICE: To comply with U.S. Treasury Department and IRS regulations, we are required to advise you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this transmittal, is not intended or written to be used, and cannot be used, by any person for the purpose of (i) avoiding penalties under the U.S. Internal Revenue Code, or (ii) promoting, marketing or recommending to another party any transaction or matter addressed in this e-mail or attachment. 
From:landten-bounces at lists.flabarrpptl.org [mailto:landten-bounces at lists.flabarrpptl.org] On Behalf Of Arthur J. Menor
Sent: Tuesday, June 04, 2013 5:09 PM
To: 'RPPTL Landlord Tenant Committee'
Subject: [RPPTL LandTen] Residential Security Deposits   
  
What is the penalty for a landlord’s failure to place a security deposit in a separate account? 
  
   Arthur J. Menor 
Partner    

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IRS CIRCULAR 230 NOTICE:Pursuant to recently enacted U.S. Treasury Department Regulations, we are now required to advise you that, unless otherwise expressly indicated,any federal tax advice expressed above was neither written nor intended by the sender or this firm to be used and cannot be used by any taxpayer for the purpose of avoiding penalties that may be imposed under U.S. tax law. If any person uses or refers to any such tax advice in promoting, marketing or recommending a partnership or other entity, investment plan or arrangement to any taxpayer, then the advice should be considered to have been written to support the promotion or marketing by a person other than the sender or this firm of that transaction or matter, and such taxpayer should seek advice based on the taxpayer's particular circumstances from an independent tax advisor.

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