Recent Florida legislation (HB 1021) was passed addressing issues including issues impacting condominium associations. Topics include:

• Management of official records: The legislation defines condominium association official records, retention guidelines, inspection requirements, and more. It also specifies the duties of community association managers and firms, including the timely return of official records after contract termination and protocols for managing financial records.
• Conflict of interest: There are new requirements for disclosing conflicts of interest by community association managers, directors, or officers. The legislation also outlines stipulations for handling contracts where conflicts exist.
• Structural integrity and safety: Regulations include exemption of certain dwellings from milestone inspections, adjustments to condominium property definitions, and responsibilities for hurricane protection measures.
• Governance and financial reporting: The legislation address enhancements to transparency in condominium association governance including meeting frequency, board member education, and financial reporting to unit owners.
• Criminal penalties and liability: The legislation establishes penalties for violations, including those related to kickbacks and unauthorized access to association funds or records.

Below is a summary of the legislation that becomes effective July 1, 2024.

Condominium association board meetings, meeting agendas, and more

• “In a residential condominium association of more than 10 units, the board of administration shall meet at least once each quarter.
• At least four times each year, the meeting agenda must include an opportunity for members to ask questions of the board.
• Meetings of the board of administration at which a quorum of the members is present are open to all unit owners.
• Members of the board of administration may use e-mail as a means of communication but may not cast a vote on an association matter via e-mail.
• A unit owner may tape record or videotape the meetings.
• The right to attend such meetings includes the right to speak at such meetings with reference to all designated agenda items and the right to ask questions relating to reports on the status of construction or repair projects, the status of revenues and expenditures during the current fiscal year, and other issues affecting the condominium…
• …The association may adopt written reasonable rules governing the frequency, duration, and manner of unit owner statements.”

Condominium association board meeting notices

• Adequate notice of all board meetings, which must specifically identify all agenda items, must be posted conspicuously on the condominium property at least 48 continuous hours before the meeting except in an emergency.
• If 20 percent of the voting interests petition the board to address an item of business, the board, within 60 days after receipt of the petition, shall place the item on the agenda at its next regular board meeting or at a special meeting called for that purpose.
• Upon notice to the unit owners, the board shall, by duly adopted rule, designate a specific location on the condominium property at which all notices of board meetings must be posted.
• If there is no condominium property at which notices can be posted, notices shall be mailed, delivered, or electronically transmitted to each unit owner at least 14 days before the meeting…
• …In addition to any of the authorized means of providing notice of a meeting of the board, the association may, by rule, adopt a procedure for conspicuously posting the meeting notice and the agenda on a website serving the condominium association for at least the minimum period of time for which a notice of a meeting is also required to be physically posted on the condominium property.
• Any rule adopted shall, in addition to other matters, include a requirement that the association send an electronic notice in the same manner as a notice for a meeting of the members, which must include a hyperlink to the website at which notice is posted, to unit owners whose e-mail addresses are included in the association’s official records.”

Condominium association board meetings and special assessments

• “Notice of any meeting in which regular or special assessments against unit owners are to be considered must specifically state that assessments will be considered and provide the estimated cost and description of the purposes for such assessments.
• If an agenda item relates to the approval of a contract for goods or services, a copy of the contract must be provided with the notice and be made available for inspection and copying upon a written request from a unit owner or made available on the association’s website or through an application that can be downloaded on a mobile device.”

Condominium association unit owner meetings

• “An annual meeting of the unit owners must be held at the location provided in the association bylaws and, if the bylaws are silent as to the location, the meeting must be held within 45 miles of the condominium property. However, such distance requirement does not apply to an association governing a timeshare condominium.”

Filling director vacancies on a condominium association board

• “Unless the bylaws provide otherwise, a vacancy on the board caused by the expiration of a director’s term must be filled by electing a new board member, and the election must be by secret ballot. An election is not required if the number of vacancies equals or exceeds the number of candidates.
• Except in a timeshare or nonresidential condominium, or if the staggered term of a board member does not expire until a later annual meeting, or if all members’ terms would otherwise expire but there are no candidates, the terms of all board members expire at the annual meeting, and such members may stand for reelection unless prohibited by the bylaws.

Condominium association board director tenure

• Board members may serve terms longer than 1 year if permitted by the bylaws or articles of incorporation.
• A board member may not serve more than 8 consecutive years unless approved by an affirmative vote of unit owners representing two-thirds of all votes cast in the election or unless there are not enough eligible candidates to fill the vacancies on the board at the time of the vacancy.”

Condominium association board director eligibility

• “A person…who is delinquent in the payment of any assessment due to the association, is not eligible to be a candidate for board membership and may not be listed on the ballot…
• A person who has been convicted of any felony in this state or in a United States District or Territorial Court, or who has been convicted of any offense in another jurisdiction which would be considered a felony if committed in this state, is not eligible for board membership unless such felon’s civil rights have been restored for at least 5 years as of the date such person seeks election to the board.”

Condominium association board director or officer offenses and penalties

• “A director or an officer charged by information or indictment with any of the following crimes must be removed from office:
  • Forgery…of a ballot envelope or voting certificate used in a condominium association election.
  • Theft…or embezzlement involving the association’s funds or property.
  • Destruction of, or the refusal to allow inspection or copying of, an official record of a condominium association which is accessible to unit owners within the time periods required by general law, in furtherance of any crime. Such act constitutes tampering with physical evidence as provided in s. 918.13.
  • Obstruction of justice under chapter 843.
  • Any criminal violation under this chapter.
  • The board shall fill the vacancy…until the end of the period of the suspension or the end of the director’s term of office, whichever occurs first. While such director or officer has such criminal charge pending, he or she may not be appointed or elected to a position as a director or officer of any association and may not have access to the official records of any association, except pursuant to a court order. However, if the charges are resolved without a finding of guilt, the director or officer shall be reinstated for the remainder of his or her term of office, if any.”
• “Any person who knowingly or intentionally defaces or destroys accounting records that are required by this chapter to be maintained during the period for which such records are required to be maintained, or who knowingly or intentionally fails to create or maintain accounting records that are required to be created or maintained, with the intent of causing harm to the association or one or more of its members, commits a misdemeanor of the first degree, punishable as provided in s.775.082 or s. 775.083, is personally subject to a civil penalty pursuant to s. 718.501(1)(d), and must be removed from office and a vacancy declared.
• A person who willfully and knowingly refuses to release or otherwise produce association records with the intent to avoid or escape detection, arrest, trial, or punishment for the commission of a crime, or to assist another person with such avoidance or escape, commits a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084, and must be removed from office and a vacancy declared.”

Fraudulent voting activities relating to association elections and penalties

• “A person who engages in the following acts of fraudulent voting activity relating to association elections commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083:
  • Willfully and falsely swearing to or affirming an oath or affirmation, or willfully procuring another person to falsely swear to or affirm an oath or affirmation, in connection with or arising out of voting activities.
  • Perpetrating or attempting to perpetrate, or aiding in the perpetration of, fraud in connection with a vote cast, to be cast, or attempted to be cast.
  • Preventing a member from voting or preventing a member from voting as he or she intended by fraudulently changing or attempting to change a ballot, ballot envelope, vote, or voting certificate of the member.
  • Menacing, threatening, or using bribery or any other corruption to attempt, directly or indirectly, to influence, deceive, or deter a member when the member is voting.
  • Giving or promising, directly or indirectly, anything of value to another member with the intent to buy the vote of that member or another member or to corruptly influence that member or another member in casting his or her vote. This subparagraph does not apply to any food served which is to be consumed at an election rally or a meeting or to any item of nominal value which is used as an election advertisement, including a campaign message designed to be worn by a member.
  • Using or threatening to use, directly or indirectly, force, violence, or intimidation or any tactic of coercion or intimidation to induce or compel a member to vote or refrain from voting in an election or on a particular ballot measure.”
• Each of the following acts constitutes a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083:
  • Knowingly aiding, abetting, or advising a person in the commission of a fraudulent voting activity related to association elections.
  • Agreeing, conspiring, combining, or confederating with at least one other person to commit a fraudulent voting activity related to association elections.
  • Having knowledge of a fraudulent voting activity related to association elections and giving any aid to the offender with intent that the offender avoid or escape detection, arrest, trial, or punishment. This sub-subparagraph does not apply to a licensed attorney giving legal advice to a client.”

Condominium association board director certification requirements

• “A director of a board of an association of a residential condominium, shall:
  • Certify in writing to the secretary of the association that he or she has read the association’s declaration of condominium, articles of incorporation, bylaws, and current written policies; that he or she will work to uphold such documents and policies to the best of his or her ability; and that he or she will faithfully discharge his or her fiduciary responsibility to the association’s members.
  • Submit to the secretary of the association a certificate of having satisfactorily completed the educational curriculum administered by the division or a division-approved condominium education provider.
  • The educational curriculum must be at least 4 hours long and include instruction on milestone inspections, structural integrity reserve studies, elections, recordkeeping, financial literacy and transparency, levying of fines, and notice and meeting requirements within 1 year before or 90 days after the date of election or appointment.
  • Each newly elected or appointed director must submit to the secretary of the association the written certification and educational certificate within 1 year before being elected or appointed or 90 days after the date of election or appointment.
  • A director of an association of a residential condominium who was elected or appointed before July 1, 2024, must comply with the written certification and educational certificate requirements in this sub-subparagraph by June 30, 2025.
  • The written certification and or educational certificate is valid for 7 years after the date of issuance and does not have to be resubmitted as long as the director serves on the board without interruption during the 7-year period.
  • One year after submission of the most recent written certification and educational certificate, and annually thereafter, a director of an association of a residential condominium must submit to the secretary of the association a certificate of having satisfactorily completed at least 1 hour of continuing education administered by the division, or a division-approved condominium education provider, relating to any recent changes to this chapter and the related administrative rules during the past year.
  • A director of an association of a residential condominium who fails to timely file the written certification and or educational certificate is suspended from service on the board until he or she complies…The board may temporarily fill the vacancy during the period of suspension.
  • The secretary shall cause the association to retain a director’s written certification and or educational certificate for inspection by the members for 7 years after a director’s election or the duration of the director’s uninterrupted tenure, whichever is longer…”

Unit owner voting rights suspension

• “An association may suspend the voting rights of a unit owner or member due to nonpayment of any fee, fine, or other monetary obligation due to the association which is more than $1,000 and more than 90 days delinquent. Proof of such obligation must be provided to the unit owner or member 30 days before such suspension takes effect.
• At least 90 days before an election, an association must notify a unit owner or member that his or her voting rights may be suspended due to a nonpayment of a fee or other monetary obligation…”

Electronic voting in condominium associations

• “The association may conduct elections and other unit owner votes through an Internet-based online voting system if a unit owner consents, electronically or in writing, to online voting and if the following requirements are met:
  • The association provides each unit owner with:
    • A method to authenticate the unit owner’s identity to the online voting system.
    • For elections of the board, a method to transmit an electronic ballot to the online voting system that ensures the secrecy and integrity of each ballot.
    • A method to confirm, at least 14 days before the voting deadline, that the unit owner’s electronic device can successfully communicate with the online voting system.
    • The association uses an online voting system that is:
      • Able to authenticate the unit owner’s identity.
      • Able to authenticate the validity of each electronic vote to ensure that the vote is not altered in transit.
      • Able to transmit a receipt from the online voting system to each unit owner who casts an electronic vote.
      • For elections of the board of administration, able to permanently separate any authentication or identifying information from the electronic election ballot, rendering it impossible to tie an election ballot to a specific unit owner.
      • Able to store and keep electronic votes accessible to election officials for recount, inspection, and review purposes…
    • “If the board authorizes online voting, the board must honor a unit owner’s request to vote electronically at all subsequent elections, unless such unit owner opts out of online voting. The board resolution must provide that unit owners receive notice of the opportunity to vote through an online voting system, must establish reasonable procedures and deadlines for unit owners to consent, electronically or in writing, to online voting, and must establish reasonable procedures and deadlines for unit owners to opt out of online voting after giving consent…”

Condominium association insurance or fidelity bond requirements

• “The association shall maintain insurance or fidelity bonding of all persons who control or disburse funds of the association.
• The insurance policy or fidelity bond must cover the maximum funds that will be in the custody of the association or its management agent at any one time. Upon receipt of a complaint, the division shall monitor an association for compliance with this paragraph and may issue fines and penalties established by the division for failure of an association to maintain the required insurance policy or fidelity bond.”

Condominium association structural integrity reserve studies and milestone inspections

• “A residential condominium association must have a structural integrity reserve study completed at least every 10 years after the condominium’s creation for each building on the condominium property that is three stories or higher in height, as determined by the Florida Building Code, which includes, at a minimum, a study of the following items as related to the structural integrity and safety of the building:
  • Structure, including load-bearing walls and other primary structural members and primary structural systems…
  • Fireproofing and fire protection systems.
  • Electrical systems.
  • Waterproofing and exterior painting.
  • Windows and exterior doors.
  • Any other item that has a deferred maintenance expense or replacement cost that exceeds $10,000 and the failure to replace or maintain such item negatively affects the items listed in sub-subparagraphs a.-g., as determined by the visual inspection portion of the structural integrity reserve study.”
• …If the officers or directors of an association willfully and knowingly fail to complete a structural integrity reserve study pursuant to this paragraph, such failure is a breach of an officer’s and director’s fiduciary relationship to the unit owners…”

Condominium association official records

“From the inception of the association, the association shall maintain each of the following items, if applicable, which constitutes the official records of the association:

• A copy of the plans, permits, warranties, and other items provided by the developer…
• A photocopy of the recorded declaration of condominium of each condominium operated by the association and each amendment to each declaration.
• A photocopy of the recorded bylaws of the association and each amendment to the bylaws.
• A certified copy of the articles of incorporation of the association, or other documents creating the association, and each amendment thereto.
• A copy of the current rules of the association.
• A book or books that contain the minutes of all meetings of the association, the board of administration, and the unit owners.
• A current roster of all unit owners and their mailing addresses, unit identifications, voting certifications, and, if known, telephone numbers…
• All current insurance policies of the association and condominiums operated by the association.
• A current copy of any management agreement, lease, or other contract to which the association is a party or under which the association or the unit owners have an obligation or responsibility.
• Bills of sale or transfer for all property owned by the association.
• Accounting records for the association and separate accounting records for each condominium that the association operates…”

Condominium association official records retention, availability, and inspection

• “Bids for work to be performed or for materials, equipment, or services must be maintained for at least 1 year after receipt of the bid.
• All other official records must be maintained within the state for at least 7 years, unless otherwise provided by general law.
• The official records must be maintained in an organized manner that facilitates inspection of the records by a unit owner.
• In the event that the official records are lost, destroyed, or otherwise unavailable, the obligation to maintain the official records includes a good faith obligation to obtain and recover those records as is reasonably possible.
• The records of the association shall be made available to a unit owner within 45 miles of the condominium property or within the county in which the condominium property is located within 10 working days after receipt of a written request by the board or its designee. However, such distance requirement does not apply to an association governing a timeshare condominium.”
• …having a copy of the official records of the association available for inspection or copying on the condominium property or association property, or the association may offer the option of making the records available to a unit owner electronically via the Internet…or by allowing the records to be viewed in electronic format on a computer screen and printed upon request.
• The official records of the association are open to inspection by any association member and any person authorized by an association member as a representative of such member at all reasonable times. The right to inspect the records includes the right to make or obtain copies, at the reasonable expense, if any, of the member and of the person authorized by the association member as a representative of such member.
• A renter of a unit has a right to inspect and copy only the declaration of condominium, the association’s bylaws and rules, and the inspection reports…
• The association may adopt reasonable rules regarding the frequency, time, location, notice, and manner of record inspections and copying but may not require a member to demonstrate any purpose or state any reason for the inspection.
• The failure of an association to provide the records within 10 working days after receipt of a written request creates a rebuttable presumption that the association willfully failed to comply with this paragraph.
• A unit owner who is denied access to official records is entitled to the actual damages or minimum damages for the association’s willful failure to comply. Minimum damages are $50 per calendar day for up to 10 days, beginning on the 11th working day after receipt of the written request. The  failure to permit inspection entitles any person prevailing in an enforcement action to recover reasonable attorney fees from the person in control of the records who, directly or indirectly, knowingly denied access to the records.
• In response to a written request to inspect records, the association must simultaneously provide to the requestor a checklist of all records made available for inspection and copying. The checklist must also identify any of the association’s official records that were not made available to the requestor. An association must maintain a checklist provided…for 7 years…
• If the requested records are posted on an association’s website, or are available for download through an application on a mobile device, the association may fulfill its obligations…by directing to the website or the application all persons authorized to request access.”

Condominium association website

• “An association managing a condominium with 25 or more units which does not contain timeshare units shall post digital copies of the documents specified in subparagraph 2. on its website or make such documents available through an application that can be downloaded on a mobile device.
• The association’s website or application must be:
  • An independent website, application, or web portal  wholly owned and operated by the association; or
  • A website, application, or web portal operated by a third-party provider with whom the association owns, leases, rents, or otherwise obtains the right to operate a web page, subpage, web portal, collection of subpages or web portals, or an application which is dedicated to the association’s activities and on which required notices, records, and documents may be posted or made available by the association.
  • The association’s website or application must be accessible through the Internet and must contain a subpage, web portal, or other protected electronic location that is inaccessible to the general public and accessible only to unit owners and employees of the association.
  • Upon a unit owner’s written request, the association must provide the unit owner with a username and password and access to the protected sections of the association’s website or application which contain any notices, records, or documents that must be electronically provided.
  • A current copy of the following documents must be posted in digital format on the association’s website or application:
    • The recorded declaration of condominium of each condominium operated by the association and each amendment to each declaration.
    • The recorded bylaws of the association and each amendment to the bylaws.
    • The articles of incorporation of the association, or other documents creating the association, and each amendment to the articles of incorporation or other documents. The copy posted pursuant to this sub-subparagraph must be a copy of the articles of incorporation filed with the Department of State.
    • The rules of the association.
    • A list of all executory contracts or documents to which the association is a party or under which the association or the unit owners have an obligation or responsibility and, after bidding for the related materials, equipment, or services has closed, a list of bids received by the association within the past year.
    • Summaries of bids for materials, equipment, or services which exceed $500 must be maintained on the website or application for 1 year. In lieu of summaries, complete copies of the bids may be posted.
    • The annual budget required by s. 718.112(2)(f) and any proposed budget to be considered at the annual meeting.
    • The financial report required by subsection (13) and any monthly income or expense statement to be considered at a meeting.
    • The certification of each director required by s.718.112(2)(d)4.b.
    • All contracts or transactions between the association and any director, officer, corporation, firm, or association that is not an affiliated condominium association or any other entity in which an association director is also a director or officer and financially interested.
    • Any contract or document regarding a conflict of interest or possible conflict of interest as provided in ss.468.4335, 468.436(2)(b)6., and 718.3027(3).
    • The notice of any unit owner meeting and the agenda for the meeting, as required by s. 718.112(2)(d)3., no later than 14 days before the meeting. The notice must be posted in plain view on the front page of the website or application, or on a separate subpage of the website or application labeled “Notices” which is conspicuously visible and linked from the front page.
    • The association must also post on its website or application any document to be considered and voted on by the owners during the meeting or any document listed on the agenda at least 7 days before the meeting at which the document or the information within the document will be considered.
    • Notice of any board meeting, the agenda, and any other document required for the meeting as required by s.718.112(2)(c), which must be posted no later than the date required for notice under s. 718.112(2)(c).
    • The inspection reports described in ss. 553.899 and 718.301(4)(p) and any other inspection report relating to a structural or life safety inspection of condominium property.
    • The association’s most recent structural integrity reserve study, if applicable.
    • Copies of all building permits issued for ongoing or planned construction.
    • The association shall ensure that the information and records described in paragraph (c), which are not allowed to be accessible to unit owners, are not posted on the association’s website or application. If protected information or information restricted from being accessible to unit owners is included in documents that are required to be posted on the association’s website or application, the association shall ensure the information is redacted before posting the documents.”

Condominium association accounting records

• “The accounting records must include, but are not limited to:
• Accurate, itemized, and detailed records of all receipts and expenditures.
• All invoices, transaction receipts, or deposit slips that substantiate any receipt or expenditure of funds by the association.
• A current account and a monthly, bimonthly, or quarterly statement of the account for each unit designating the name of the unit owner, the due date and amount of each assessment, the amount paid on the account, and the balance due.
• All audits, reviews, accounting statements, structural integrity reserve studies, and financial reports of the association or condominium. Structural integrity reserve studies must be maintained for at least 15 years after the study is completed.
• All contracts for work to be performed. Bids for work to be performed are also considered official records and must be maintained by the association for at least 1 year after receipt of the bid.
• Ballots, sign-in sheets, voting proxies, and all other papers and electronic records relating to voting by unit owners, which must be maintained for 1 year from the date of the election, vote, or meeting to which the document relates…
• All rental records if the association is acting as agent for the rental of condominium units.
• A copy of the current question and answer sheet as described in s. 718.504.
• A copy of the inspection reports described in ss.553.899 and 718.301(4)(p) and any other inspection report relating to a structural or life safety inspection of condominium property. Such record must be maintained by the association for 15 years after receipt of the report.
• Bids for materials, equipment, or services.
• A copy of all building permits.
• A copy of all satisfactorily completed board member educational certificates.
• All other written records of the association not specifically included in the foregoing which are related to the operation of the association…”

Defacing or destroying condominium association records

• “Any person who knowingly or intentionally defaces or destroys [accounting records] records, or who knowingly or intentionally fails to create or maintain such records, with the intent of causing harm to the association or one or more of its members, is personally subject to a civil penalty…”

Condominium association unit owner email addresses

• “The association shall also maintain the e-mail addresses and facsimile numbers of unit owners consenting to receive notice by electronic transmission.
• “…the e-mail addresses and facsimile numbers are only accessible to unit owners if consent to receive notice by electronic transmission is provided, or if the unit owner has expressly indicated that such personal information can be shared with other unit owners and the unit owner has not provided the association with a request to opt out of such dissemination with other unit owners.
• An association must ensure that the e-mail addresses and facsimile numbers are only used for the business operation of the association and may not be sold or shared with outside third parties.
• If such personal information is included in documents that are released to third parties, other than unit owners, the association must redact such personal information before the document is disseminated…
• However, the association is not liable for an inadvertent disclosure of the e-mail address or facsimile number for receiving electronic transmission of notices unless such disclosure was made with a knowing or intentional disregard of the protected nature of such information.”

Debit card use for condominium association expenses

• “An association and its officers, directors, employees, and agents may not use a debit card issued in the name of the association, or billed directly to the association, for the payment of any association expense.”
• “A person who uses Use of a debit card issued in the name of the association, or billed directly to the association, for any expense that is not a lawful obligation of the association commits theft…and must be removed from office and a vacancy declared. For the purposes of this paragraph, the term “lawful obligation of the association” means an obligation that has been properly preapproved by the board and is reflected in the meeting minutes or the written budget.”

Impact to Florida property management companies

• “A community association manager or a community association management firm shall return all community association official records within its possession to the community association within 20 business days after termination of a contractual agreement to provide community association management services to the community association or receipt of a written request for return of the official records, whichever occurs first.”
• “Failure of a community association manager or a community association management firm to timely return all of the official records within its possession to the community association creates a rebuttable presumption that the community association manager or community association management firm willfully failed to comply…”
• “A community association manager or a community association management firm that fails to timely return community association records is subject to suspension of its license…and a civil penalty of $1,000 per day for up to 10 business days…”

Conflicts of interest

“A community association manager or a community association management firm, including directors, officers, and persons with a financial interest in a community association management firm, or a relative of such persons, must disclose to the board of a community association any activity that may reasonably be construed to be a conflict of interest.”

The legislation also addresses other topics impacting Florida condominium associations including milestone inspections, hurricane protection, reserve funding, and more.

You can read about HB 1021 here: https://www.flsenate.gov/Session/Bill/2024/1021

Legal Resource

If you are Florida condominium board member, property manager, or community association leader with questions about these recent legislative updates, do not hesitate to contact our law firm.

Please call 855-537-0500 or visit www.ksnlaw.com.

Since 1983, KSN has been a legal resource for condominium, homeowner, and townhome associations. Additionally, we represent clients in real estate transactions, collections, landlord/tenant issues, and property tax appeals. We represent thousands of clients and community associations throughout the US with offices in several states including Florida, Illinois, Indiana, and Wisconsin.

Please note the material contained in this article is for educational and informational purposes only and does not constitute legal advice. No attorney-client relationship is established by your review or receipt of the information contained in this article. You should not act on the information discussed in this article without first obtaining legal advice from an attorney duly licensed to practice law in your State. While KSN has made every effort to include up-to-date information in this article, the law can change quickly. Accordingly, please understand that information discussed in this article may not yet reflect the most recent legal developments. Material is not guaranteed to be correct, complete, or up to date. KSN reserves the right to revise or update the information and statements of law discussed in the article law at any time, without notice, and disclaims any liability for your use of information or statements of law discussed on the article, or the accessibility of the article generally. This article may be considered advertising in some jurisdictions under applicable law/s and/or ethical rules/regulations. © 2024 Kovitz Shifrin Nesbit, A Professional Corporation.