lanning glossary; Washington state’s new estate tax 2005-05 04/20/05 New Jersey loses on decoupling case (Oberhand); retroactive tax changes 2005-04 (Nationsbank); charitable remainder trust “safe harbor” rules and the right of election (Rev. Proc. 2005-24) 03/28/05 Insurable interests and trusts: Chawla; “fri

r, delay, or defraud any creditor of the debtor." Fla. Stat. Ann. § 726.105(1)(a). The FUFTA also contains a "quite broad" definition of "transfer." Nationsbank, N.A. v. Coastal Utilities, Inc., 814 So.2d 1227, 1230 (Fla. Ct. Apps. 2002). It extends to "every mode, direct or indict, absolute or conditional,

FTA, as set forth in Florida Statute § 726.105, provides the substantive requirements that must be pled to state a valid fraudulent transfer claim. Nationsbank, N.A. v. Coastal Utilities, Inc., 814 So.2d 1227, 1229 (Fla. Dist Ct. App. 2002). The plaintiff must show that "(1) there was a creditor to be defra