Category: Florida

Florida aircraft sales tax avoidance talk at Sun ‘n Fun

by philg

Happy Tax Day for those who celebrate (i.e., Americans who aren’t smart enough to have joined Mitt Romney’s Club 47).

David Brennan and Jackie Mustian, attorneys at Moffa, Sutton, & Donnini, gave a talk at Sun ‘n Fun about how people avoid owing a 6 percent sales tax when buying an aircraft that will ultimately be based in Florida. (Imagine the potential liability for an elite buying a $100 million Gulfstream!)

First, it seems unlikely that Florida is getting any real benefit from imposing this tax. The true beneficiaries are attorneys and accountants who set up schemes to avoid it. Perhaps because of that, there is no urgency among legislators to eliminate the tax, as Maskachusetts did back in 2001. Under the assumption that the tax, and the army of professionals whose job it is to avoid it, are with us forever, here’s what we learned…

A nonresident who owns a new-to-him/her/zir/them aircraft has to be careful about visiting Florida for reasons other than maintenance or flight training. If the aircraft is here for 21 days within the first six months of ownership, Florida sales tax is owed. A flight that lands at 11:55 pm and departs 10 minutes later at 12:05 am is considered to have spent two days in Florida out of the allowable 20.

A Florida resident cannot take advantage of the above exemption. If the Florida resident is the sole owner of a Maskachusetts, Delaware, or Montana LLC that owns the aircraft, the 20-day exemption might apply, but an auditor might also try to look through the LLC shell to the real owner. The Floridian ideally would keep the aircraft out of state entirely for six months and also not display an obvious intent to bring it into the state on Day 183 (maybe the Floridian is a super douche and also is looking at buying a house in Nantucket and has written to the airport there about getting on the hangar waitlist).

Where the tax advisors seem to make money is in setting up an LLC that is in the business of owning an aircraft and reselling it or its use to others. Prior to the aircraft purchase, the LLC is registered with the State of Florida to collect sales and use tax. The “real owner” then dry leases time with the aircraft from the LLC and the LLC collects and remits sales tax on the dry lease payments, e.g., $75/hour, but only for those hours flown within the State of Florida. In the speakers’ opinion, the State of Florida doesn’t have a legal basis for challenging the reasonableness of the lease rate. The state is entitled to collect tax only on the money that is actually changing hands. That said, a $10/hour dry lease rate for a $1 million aircraft could seem ridiculous. (Other states where this kind of scheme is employed have some rules about the minimum cost for the dry lease based on prevailing interest rates.)

It’s too bad that DeSantis and the Legislature haven’t cleaned this up. In my opinion, the efficient way to tax aviation is a fuel tax and if the state wants more money from aircraft owners it should simply raise the existing aviation fuel tax (FL 206.9825):

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Sun ‘n Fun 2025 report

by philg

I’ll write up a couple of in-depth items separately, but here’s an overview of my day at Sun ‘n Fun (Lakeland, Florida).

Previous visits to Sun ‘n Fun have been via (1) commercial flight from Boston and rental car from Tampa (advantage: Bern’s Steakhouse, back when you didn’t need to reserve months in advance), (2) Cirrus landing in the morning (complicated NOTAM, but not as busy as Oshkosh) and then potentially long-ish wait to depart between end of air show and 7 pm curfew, (3) minivan from our home in Jupiter, with stop at nearby Legoland. This year, I decided on a night-before flight to Bartow, Florida, a former P-51 training base (KBOW) that is 30 minutes from Lakeland, rent a car from Avis, and stay in a hotel (Florida has so much hotel capacity that prices don’t get to the insane levels that they do in Oshkosh). The mechanics of this worked out pretty well, but it is a mistake to try to leave Sun ‘n Fun by car within the first hour after the end of the air show.

For those who want to build their own planes, Sun ‘n Fun has a full slate of skills-building classes. Not sure that I would want to fly in a plane that contained my very first welds:

The airshow was loud, louder, and loudest with, admittedly, some finesse from superstar Mike Goulian. There were demonstrations of the F-35 (A and C models), the E/A-18G Growler, the F-16, and the Blue Angels (back to an all-male pilot team now that the Amazon Prime movie cameras aren’t rolling). With a smartphone, I think that the breakups are the best pictures that one can take of the Blue Angels, e.g.,

Here’s a photo taken from the control tower by a Bartow Airport employee (95B Photography on Flickr) that proves the ancient advice, “f/8 and be there”:

If you want to be a hero among progressives, you can volunteer with this Illinois-based organization (the representative was wearing an N95 mask, of course!) to exfiltrate a 15-year-old from benighted Florida to a state where his/her/zir/their genitals can be safely removed as part of gender-affirming care (abortion care is also part of the mission and the org says “hosted our very first drag show” in the 2024 annual report):

I’m not sure that the message of Elevated Access resonated with everyone at Sun ‘n Fun. There were some downright Deplorable people and planes (a couple of veterans, below):

As bad as it is to be a teenager in need of gender-affirming care stuck in Florida, the status of certified avionics is even worse. Situation summary: grim and expensive. Systems are old and clunky, e.g., the 2009 Garmin package touted in the latest -G7 Cirruses, and super expensive. There is still no reasonable upgrade path for the 4000 Avidyne-equipped -G2 Cirruses. A broker estimated that about 5 percent of these have been converted to the latest Garmin gear ($150,000 in an airframe that, pre-Biden, was only worth about $150,000) and that nobody should invest this kind of money. Considering that brokers make a commission on the total price of the plane, the advice not to do the Garmin upgrade means that it must be a stunningly terrible value. (Contrast to realtors, who always advise homeowners to do a huge amount of work prior to selling!) The Avidyne Vantage system is not certified yet. Dynon has nothing for the -G2 Cirrus.

Cirrus runs a great operation for owners at Sun ‘n Fun, including a perfect viewing location as well as air conditioning and cold drinks/snacks. I had my checkbook out to purchase a -G7, but the company refused my demand to add Blue Steel and Magnum to the color chart:

The latest and greatest Cirruses typically come with built-in oxygen for maintaining mental sharpness at high altitude. I’m wondering if this is being done all wrong. There’s a bottle built into the plane that is expensive to service and recertify. FBOs are getting into the habit of charging a fortune to top up these bottles with oxygen because their costs of labor and insurance are so high (the typical oxygen customer is a jet owner). There are some portable systems (example) that supposedly can concentrate enough oxygen up to 18,000′ to keep one pilot mentally sharp. It is rare to have more than two people on an oxygen-required flight and also fairly rare to go above 18,000′ (the limit for nasal cannulas). Maybe it would make more sense to put two of these these concentrators into the typical unpressurized airplane than a bottle-based system. I guess have a bottle supplement for those rare super high altitude flights.

V1 Hats is working on the problem of baseball cap-headset interference by thinning out the material near the ear:

I wish that it were possible to get custom designs and logos! Godzilla, at a minimum.

Here are some imports from China that made it in just under the tariff wire:

Towards the campground:

Flying out of Bartow, some ideas for decorating one’s living room ceiling and a nice museum devoted to the military’s time here:

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A visit to the HOA homeland (Coral Gables, Florida)

by philg

Coral Gables, Florida is supposedly the nation’s second planned city, after Washington, D.C., and the model for most subsequent planned communities around the country, including the HOA idea. Bubble in the Sun book: even those with the best information can’t predict a crash gives some background on the early 1920s Florida real estate boom (followed by a spectacular 1926 bust) in which Coral Gables was created.

We took the faithful Honda Odyssey down there for a two-night stay during the Palm Beach County Public Schools spring break (perhaps the first time that the valets at the Loews hotel had seen a minivan; it’s not that I merit staying at any Loews, but the Hiltons and Marriotts nearby were up to nearly the same price).

I’m sad to report that Coral Gables, the jewel of the City Beautiful movement, is not as consistently beautiful as our own MacArthur Foundation-created Abacoa and Jupiter in general. Here are the fundamental issues:

  • the commercial roads in and around residential neighborhoods don’t have a landscape buffer between the strip mall parking lots and the road (driving around the main roads of Jupiter, by contrast, one mostly sees trees, grass, flowers, and shrubs because the strip malls are hidden behind 20′-wide green margins)
  • no consistent architectural style has been imposed on commercial buildings, many of which are generic modern structures
  • no consistent architectural style has been imposed on single-family homes, either; one might see a modern house, a Spanish Colonial Revival house, a Georgian style mini-White House, etc. There aren’t any hurricane-proof standing seam metal roofs, but neither is there a lot of consistency among the tile roofs that are apparently mandated. Some are Spanish-style barrel tile. Some are flat tile. Abacoa has a variety of house styles, but each style is pinned to one neighborhood within the larger development.
  • powerlines are often above ground, unlike in newer Florida developments
  • there aren’t alleys behind the houses to hide the garages so a lot of houses “meet the street” with a big ugly garage door. Even worse, the number of cars per household is far larger than architects of the 1920s-1960s expected and the result is the landscape becomes littered with cars (maybe this will be remedied when robotaxis are everywhere and people cut back on individual car ownership)
  • quite a few streets have sidewalks on only one side

All of the above said, Coral Gables is plainly a fabulous place to live. The downtown is jammed with lively high-quality restaurants. As I texted to a friend, “It’s like Manhattan, but without the homeless, trash, Tesla torchings, and pro-Hamas demonstrations.” What can a city do when it doesn’t have to deal with the foregoing? Offer a free Uber-style service to anyone interested. While New Yorkers push each other onto the train tracks, people in Coral Gables go door to door in Tesla Xs:

What does it look like downtown?

You can’t spit in the street without hitting a Ferrari, Lamborghini, or G-Wagen (“the new Corolla”):

There are quite a few high-end kitchen shops, which is confusing because there is no way that the restaurants could survive if anyone actually uses the $300,000 dream kitchens.

Eataly is opening soon in Aventura (north side of Miami) and West Palm Beach. A competitor is being put together in Coral Gables, which is mostly interesting because it illustrates planning fallacy (“coming soon 2024” displayed on March 29, 2025):

Here are some residential streets close to downtown. A modest house here is $1-2 million.

Saturday night:

Other than “people who can afford $1-20 million for a condo or house” what kind of people are out and about? Roughly half of the conversations that we overheard were in Spanish. We saw exactly one group of people wearing hijabs. Compared to a wealthy area in highly segregated Maskachusetts there were a lot more Black people.

The Coral Gables Museum is a worthwhile stop for some history of George Merrick’s achievement.

Here’s a 1925 map:

Merrick dreamt on a vast scale, almost unimaginable to an American today (except maybe Elon Musk?). To the extent that Coral Gables today doesn’t match his 100-year-old vision it is mostly because he was too successful. Miami, population 30,000 in 1920, grew so large and wealthy that it didn’t make economic sense to build low-rise buildings in central Coral Gables.

Related:

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Harvard has the Queers for Palestine; University of Florida the NCAA basketball title

by philg

From state-sponsored NPR:

I wouldn’t normally watch a basketball game, but the public school here texted out a message advising us that school uniforms wouldn’t be required today if students wanted to wear Gators or Cougars outfits instead (I would love to see the kid brave enough to wear a Houston shirt!).

Xfinity managed to stage a TV outage in our neighborhood (first time I’d tried to use cable since the Super Bowl), promising to have service restored by tomorrow evening, but I was able to see the end of the game via streaming.

How much did this victory cost Florida taxpayers, I wondered? Politico says that the answer is $0, unlike in most states. “‘It’s an arms race’: Florida weighs how to compete in new expensive era of college sports” (November 2024):

Florida universities are searching for ways to pump more money into sports ahead of a proposed landmark NCAA settlement that would open the door for schools to directly pay athletes — and using state dollars could be on the table.

Florida has long held a bright line against putting tax dollars into college athletics. But that could change soon, as schools here and across the country grapple with revolutionary changes coming to the NCAA.

Athletic programs at Florida universities are by rule meant to be self-funded, paid for by student fees, ticket sales to events, NCAA distributions, sponsorships and donation dollars, among other sources.

Related:

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Palm Beach International Boat Show

by philg

If you’re in the market for a 150-250′ yacht, the Palm Beach International Boat Show isn’t a terrible place to spend the day (Fort Lauderdale International Boat Show might be bigger/better, I think, and there is also Miami, but both of those shows are spread among multiple locations). Palm Beach Post: “This year [2025] will feature 45 yachts measuring 150 feet or longer and 200 superyachts surpassing 80 feet in length.”

What does it look like overall? Here’s an aerial photo from 2024 (taken from the mighty Robinson R44):

Here’s my report on a day spent strolling around. I can’t show you what the elites see because peasants aren’t allowed into the superyachts. Potential customers must be vetted and accompanied by a broker (a neighbor actually is a yacht broker, but he didn’t invite me to sneak in with him and he was busy trying to close a deal on a 112′ boat for a mini-douche; he says that new boats can usually be had for 10 percent off the list price).

One take-away from the show is that Europe isn’t quite the economic basket case that it appears to be. Americans are generally too lazy/unskilled/unionized to build nice boats at competitive prices and the Bidenflood of 10+ million low-skill migrants didn’t change that. The floating examples of craftsmanship at the boat show were generally made in Poland ($1 million), Italy and China ($1-10 million), or Holland and Germany ($10-50 million).

One of the first boats that I went on, though, happened to be made in Washington State, a Ranger Tug on which I met a guy preparing to do a 1.3-year trip around The Great Loop. He said that Elon Musk’s Starlink was critical to enabling this project because he intended to continue working via Zoom during the voyage. When I mentioned this on Facebook, a loyal Democrat questioned the need for Starlink because, in his view, mobile data service would work perfectly on every mile of the journey. Apparently, all that one needs to make cell phone service 100 percent reliable in the United States is a passionate hatred of Donald Trump and Elon Musk.

Here’s what a couple’s 31-foot two-bedroom home for more than a year looks like:

(When on the Intracoastal Waterway for this trip, keep the red buoys on your left if going counter-clockwise. The “red right returning” rule is a little challenging to apply on the Intracoastal until you remember that it runs from New Jersey to Texas and, as a training captain told me, “nobody wants to return to New Jersey.”)

What if you need to do the trip in a week instead of 1.3 years? Mercury offers 600 hp V12 outboard motors and 2400-3600 hp on the transom could fulfill your need for speed:

Speaking of the transom, Wiszniewski Yachts is a Polish company, founded by an Axopar partner, whose W43 has a motorized platform behind the outboard motors. When the kids are ready to swim, the platform can be lowered into the water for easy in/out access. Here’s what the 900 hp $800,000 machine looks like from above:

One neat feature has been copied from RVs. The tables appear to be wood, but they’ve got enough steel inside that glasses with embedded magnets will stick to them even if the boat tilts 45 degrees or more.

For those of us who value a quiet boat, the Dutch company Zeelander provides a dBA measurement:

Even more quiet can be obtained with a pure battery-powered Halevai party boat (made in Louisiana and retailing for $185,000):

Note that the company sends power into the outboard half of a Mercury inboard/outboard drive system. That way, in case of damage, it can be repaired at any boatyard.

It’s a fun experience to stroll around. For a $40 lunch break and a glimpse at where the real action is occurring, duck out of the show (the same ticket on your phone gets you back in) to the Ben Hotel. This is where the brokers, lawyers, etc. hang out to negotiate and finalize transactions. Don’t park near the Ben, though! It will be about $10 to park at the Convention Center and then it is a 15-minute walk or a free shuttle bus ride to the event. In 2025, at least, there was a simultaneous art show at the Convention Center and the $35 ticket to the boat show was also accepted for the art show.

Here’s an ultimate redneck vehicle, with Yamaha engines in each pontoon (Shadow Six; $250,000):

If your taste is more refined and you want to save the planet, perhaps this $566,350 Rolls-Royce Spectre will suit:

Note that the government is watching our for us by mandating a calculation of the fuel cost/savings on the window sticker. There were Ferraris, restored Land Rovers, and classic Rolls-Royces on display as well.

It’s a fun event and downtown West Palm Beach is a fun place to hang out even when there is no event. For folks in the Northeast, Chicago, and California who are wondering how the West Palm lifestyle might be different than theirs, here’s a public bathroom inside a public parking garage (Hibiscus):

(If you don’t have kids, I think a condo or apartment in one of the gleaming new buildings in West Palm Beach might be the best place to live in Palm Beach County. Publix, culture, restaurants, an off-the-charts public library, etc. are all within an easy walk. Much of this is due to the efforts of Stephen Ross, developer of City Place and owner of the Miami Dolphins (also a Jewish enabler of the Queers for Palestine movement at the University of Michigan via his hundreds of $millions in donations to the progressive Democrat institution).)

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A drag show in Ocala, Florida

by philg

The Righteous accuse Florida of being deficient in drag shows, especially drag story time for toddlers at the public libraries. Ocala, Florida, however, is home to a permanent drag show: the pet-friendly Don Garlits Museum of Drag Racing.

Here’s Wile E. Coyote’s dragster, which used “a rocket system from the NASA lunar program” and accelerated from 0-140 mph in one second. Four seconds and 352 mph in the quarter mile.

It seems that Don Garlits got his start in the 1950s in Tampa, Florida and was successful in 1957 with Swamp Rat I (8.23 seconds in the quarter mile):

Nerds will appreciate the engine room, which includes some cutaways:

For aviation enthusiasts, one of the best engines in the museum is a 2000 hp Allison V-12 from a P-40 fighter plane, purchased after WWII for $50.

The turbine engine in this 1993 Pontiac might be from an aircraft, but unfortunately few details are provided:

An adjacent building houses antique cars. Here’s an interesting example of how durable automotive paint is: a 1936 Ford with 72,000 miles (driven only during summers on Cape Cod; maybe for 25-35 years?) that has never needed repainting.

Adolf Hitler’s legacy is honored with a 1950 VW bug and a 1974 Karman Ghia:

We’re informed that our economy is inflation-free, so take $375 down to the local car dealer and ask to drive away in a new car:

After the museum, take a walk or bike ride on the 110-mile Cross Florida Greenway, built on the corpse of a Spanish canal idea from 1567 that was finally killed by Richard Nixon in 1971 partly due to efforts by Marjorie Harris Carr. To traverse the entire 110-mile trail requires a mountain bike, I think, because only about 35 miles is paved. The Florida Coast-to-Coast Trail (250 miles and 88 percent complete) is better-suited to a hybrid or road bike. It is about 50 miles south of the Greenway.

Downtown Ocala is small, but fun, and was the home of an important 1890 political movement (Ocala Demands). Unfortunately, like in most of the U.S., suburban sprawl with strip malls is how the once-walkable city grew. On the other hand, one can’t beat this vape shop’s name: Smocala.

Of course, Ocala is better-known for horse power (below) than horsepower, but I think the Don Garlits Museum of Drag Racing is worth a visit if you’re checking out The Villages.

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Florida vs. DC area school observance of Valentine’s Day

by philg

Closing out February with a reminder that this month is host to Valentine’s Day….

From our local “5th Grade Gifted Science Teacher” (Florida state law requires that public school systems offer gifted education beginning in 2nd grade):

I am writing to all parents to remind you that our class is having a Valentine Exchange this Friday. I sent home a bright pink flyer 2 weeks ago with the information and class list needed if your child wanted to participate. It is optional. I am writing because I have seen many of my students who did not show you the flyer as it is still in their yellow folder. If your child chooses to participate, he/she is required to bring one for each child in the class. Your child can also bring Valentines for friends in other classes if they choose.

Additionally, our class is having a Valentine Box Design contest. The child with the most creative box will win prizes that I have purchased. There will be a first, second and third place winner. Again, it is optional, and those children who opt out will receive a bag to place their Valentine’s.
You can send in a class treat if you would like. After we pass out the Valentines, we will be watching a movie.

Please ask for the pink flyer if you have not seen it yet. Thank you.

From a high school administrator in the Washington, DC area:

Join us February 14th for a fun Valentines event, hosted by the LGBTQ+ Allies Club. We’ll play some mini games and introduce you to the mission of the club.

What “mini games” are part of the LGBTQ+ lifestyle? A video game from “The 13 Best Queer Games to Play During Pride Month (and Beyond)” (PC Magazine)? Croquet because it is #1 in “Lawn Games Every Gay Should Know”?

Circling back to Florida, the Valentine Exchange is more 2SLGBTQQIA+-oriented than what we had growing up in Bethesda, Maryland. Kids here in Florida are required, if they want to participate at all, to bring a card for every other member of the class, regardless of gender ID, and are forbidden from writing anything personal in any card. A boy, therefore, must present other boys with cards if he is to present any girls with cards. In 1970s Bethesda, we chose which other members of the class to give cards to and wrote whatever we wanted. Each card always went to a member of the opposite sex, as far as I can remember (there were no “gender IDs” back then so “opposite sex” was a defined term).

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Which explorer called the Gulf of Mexico/America the Golfo de Florida?

by philg

Wokipedia says that the Gulf of Mexico/America was referred to at some point by at least some people as the Golfo de Florida. Here’s the cited source with, in turn, some of its citations:

Here’s the section that seems to be the basis for Wikipedia’s “other explorers”:

This seems like a good bachelor’s thesis topic a history major! Separately, if the Gulf of Mexico v. Gulf of America dispute can’t be settled amicably, my vote is for Golfo de Florida!

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Rudy Giuliani would still be rich if he’d moved to Florida, bought a house and universal life insurance, and created a Nevada trust

by philg

Happy National Florida Day, celebrated every year on January 25 to commemorate the founding of Florida becoming a state on… March 3, 1845. (CBS makes no attempt to explain the apparent discrepancy.) Let’s check in with someone who should have paid more attention to National Florida Day…

“Giuliani, Slow to Give Up His Belongings, Tests Patience of Court” (New York Times, January 3, 2025):

After several missed deadlines and extensions, Rudolph W. Giuliani, the former mayor of New York, could be found in contempt of court on Friday for failing to deliver assets worth $11 million to two poll workers he defamed after the 2020 presidential election.

If he is held in contempt, he could face steep penalties, including jail time.

Mr. Giuliani, 80, was set to appear in federal court in Lower Manhattan to justify the stalled handover of some of his most prized possessions, including a penthouse apartment in Manhattan, a collection of Yankees memorabilia, luxury watches and a vintage Mercedes-Benz convertible. (It is unclear whether Mr. Giuliani will appear in person; his lawyers have indicated that he might attend the hearing remotely, citing health problems.)

The transfer was originally scheduled to take place in October, as a down payment on a $148 million judgment that he was ordered to pay to two Georgia election workers, Ruby Freeman and her daughter, Shaye Moss. Mr. Giuliani had claimed, without evidence, that the women had helped steal the presidential election from Donald J. Trump more than four years ago.

After a lifetime of work, the guy was on track to be destitute, with all of the money that he earned going to a couple of election workers in Georgia whom nobody had ever heard of and who nobody today has apparently heard of (the NYT didn’t think it worth mentioning their names). His two children (Wikipedia) were on track to inherit nothing (though maybe indirectly they would because their mom was divorced from their father in 2001).

Giuliani tried to salvage about $3 million in home equity via a foxhole conversion to Floridianism on July 15, 2024 (a primary residence in Florida cannot be acquired by a creditor). Perhaps this was a factor in a settlement (NYT, Jan 16) where he managed to cling to at least some portion of his former wealth.

What could Giuliani have done as soon as he got sued? Or, indeed, at any time during the trial that wiped him out?

  • sold all real estate outside of Florida
  • consolidated all real estate equity into a single no-mortgage primary residence (“homestead”) in Florida (he likes Palm Beach and his maximum estimated net worth was $50 million so he could have easily found a single house to absorb all of his real estate wealth)
  • sold all financial assets and personal property and split the proceeds into a life insurance policy for himself and a Nevada trust for his heirs

(A universal life policy can be tapped into while the insured is still alive and it can function essentially like a high-fee mutual fund account that has the advantage of no taxation of dividends and no taxation of capital gains when it finally pays out (the capital gains exemption is of more value when the insurance policy is held by an irrevocable trust; any investment positions held personally and not sold during a person’s lifetime will “step up” in basis on death anyway).

Florida State Constitution (which also prevents a state personal income tax from being dreamed up by a righteous legislature), Article X, Section 4:

(a) There shall be exempt from forced sale under process of any court, and no judgment, decree or execution shall be a lien thereon, except for the payment of taxes and assessments thereon, obligations contracted for the purchase, improvement or repair thereof, or obligations contracted for house, field or other labor performed on the realty, the following property owned by a natural person:

A relevant statute:

222.14 Exemption of cash surrender value of life insurance policies and annuity contracts from legal process.—The cash surrender values of life insurance policies issued upon the lives of citizens or residents of the state and the proceeds of annuity contracts issued to citizens or residents of the state, upon whatever form, shall not in any case be liable to attachment, garnishment or legal process in favor of any creditor of the person whose life is so insured or of any creditor of the person who is the beneficiary of such annuity contract, unless the insurance policy or annuity contract was effected for the benefit of such creditor.

(222.21, “Exemption of pension money and certain tax-exempt funds or accounts from legal processes”, may also be relevant)

Why a Nevada trust? Steve Oshins explains it better than I can in a lot of scenarios. Florida appears to offer many of the advantages of Nevada for a conventional trust (not a “domestic asset protection trust” that is “self-settled” (the grantor is also the beneficiary)), but it favors beneficiaries to the point that litigation becomes much more likely than with a Nevada, New Hampshire, or South Dakota trust. A beneficiary can sue because he/she/ze/they is unhappy about a trustee’s decision, e.g., to pay some other more virtuous beneficiary more, and not run afoul of a “no contest” clause. Nevada, as well as some other states, are more likely to consider the grantor’s intent as primary. All of that said, a Florida trust for his kids should have been protected from his plaintiffs.

It is kind of surprising to see such poor planning from a person who is a lawyer and who has been surrounded by lawyers. If the jury verdict had gone the other way, Giuliani wouldn’t have given up anything other than some commissions and the right to continue paying New York State and New York City income taxes. The cobbler’s children have no shoes?

So… let’s remember on National Florida Day that Florida is a place where a person can keep much or most of what he/she/ze/they has earned even if positioned for insolvency in the typical state. (One type of predator against whom Florida law is useless: a divorce, alimony, or child support plaintiff! In those situations, having a Nevada DAPT and actually living in Nevada is the solution.)

Background, from state-sponsored NPR:

From state-sponsored PBS, Giuliani can’t use the bankruptcy process to retain enough for a meager personal lifestyle:

When Giuliani filed for bankruptcy, he listed nearly $153 million in existing or potential debts. That included nearly $1 million in state and federal tax liabilities, money he owes lawyers and millions more in potential judgements in lawsuits against him. He estimated at the time he had assets worth $1 million to $10 million.

In his most recent financial filing in the bankruptcy case, he said he had about $94,000 in cash at the end of May and his company, Guiliani Communications, had about $237,000 in the bank. He has been drawing down on a retirement account, worth nearly $2.5 million in 2022. It had just over $1 million in May.

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My love that dare not speak its name for the Chevrolet Tahoe’s isolation from Florida highway texture noise

by philg

Loyal readers know me as someone who rejected the SUV religion almost as early and often as I rejected Faucism (saliva-soaked cloth face rags, lockdowns except for liquor and marijuana stores, and school closure as a way of slowing down SARS-CoV-2). Today I have a shameful admission to make… I’m almost in love with the Chevrolet Tahoe.

Our affair began at the Kissimmee, Florida airport. I dropped off the 20-year-old Cirrus SR20 so that it could get a new parachute and rocket at the factory-owned service center there (see Parachute and rocket replacement option for Cirrus owners who love Disney and Harry Potter). I reserved a “car” from Enterprise for the trip back to Stuart, Florida and was dismayed when they gave me what looked like two huge bricks:

By the time I was done with the two-hour trip, though, I marveled at the isolation from road noise. It seemed even quieter than our beloved 2021 Honda Odyssey (not to be confused with the 2025 Honda Odyssey that, thanks to continuous reinvestment and diligent engineering work, is exactly the same as our car). On smooth pavement, the noise level might be similar, but Florida highways have a tremendous amount of texture in the concrete. This is presumably to prevent hydroplaning during the Biblical rains that are common here. The interior noise level of almost every car that I’ve been in goes up dramatically when entering an interstate highway or turnpike from an untextured ramp. Not the Tahoe’s.

The car also drove well and the software design seems slightly better overall than for the typical Japanese car and dramatically better than for the typical European car.

Readers: Who else loves this absurdly oversized/overweight GM vehicle?

(One answer: a neighbor here in Abacoa! Below is a photo of the monster Tahoe in front of an efficiently sized minivan (visitor to the neighborhood? We’re one of the few families that has resisted the SUV craze).)

In other news, “Tested: 2025 Honda Odyssey Still Carries the VTEC Torch” (Car and Driver, December 18, 2024):

The Odyssey is also extraordinarily quiet at speed, which is especially impressive with this much frontal area. We measured 66 decibels at a steady 70-mph cruise, which not only bests all the other minivans—including the ID. Buzz by a wide, four-decibel margin—but also beats some luxury juggernauts, such as the Mercedes-Benz E-class. While the Odyssey is the quietest minivan, put your foot down and it becomes the loudest, with 80 decibels of VTEC fury at wide-open throttle.

The Car and Driver numbers are consistent with what I was able to measure in Maskachusetts, but I’m pretty sure that they’re a lot lower than what we experience when we take the Odyssey out on the textured Florida highways. The Tahoe tested at the same 66 dBA back in 2021, but I think it does a better job of keeping that 66 dBA when the road surface isn’t smooth.

Maybe we could find the perfect tire for the Odyssey and that would help? Car and Driver tested purported noise-killing tires back in 2016 and the results were weak:

If the effect appears small by our sound-meter measurements, it seemed even smaller when measured with our eardrums. We struggled to discern any significant improvement, although it probably didn’t help that our back-to-back drives were sepa­rated by a half-hour tire swap.

Continental confusingly claims a 9 dBA reduction in noise, but only at certain frequencies. I thought that the whole point of A weighting was to give a summary that matches human perception. Their ContiSilent tires aren’t available in sizes to fit the Odyssey, unfortunately.

Is it time to get a new vehicle? Our Odyssey is getting a little shabby after 4 years, but it is tough to summon the energy to push through all of the dealer paperwork in order to trade it for a minivan that is identical in all significant respects. It probably wouldn’t be a huge financial hit to buy the new minivan because our existing minivan will start depreciating like a rock soon enough. I don’t feel sufficiently high and mighty to switch allegiance to the Tahoe. Readers: Have you noticed any other car that is especially quiet over textured concrete?

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