July 13, 2015 | New York Law Journal
Clarifying When and Whether Divorce Revokes BequestsC. Raymond Radigan and Jennifer F. Hillman write: Marriage is on everyone's mind with the recent ruling of the Supreme Court concerning same-sex marriage. Yet, two decisions in the past month from the surrogate's court have explored the other side of marriage—divorce and its potential revocatory effect on an estate plan.
By C. Raymond Radigan and Jennifer F. Hillman
11 minute read
July 10, 2015 | New York Law Journal
Clarifying When and Whether Divorce Revokes BequestsC. Raymond Radigan and Jennifer F. Hillman write: Marriage is on everyone's mind with the recent ruling of the Supreme Court concerning same-sex marriage. Yet, two decisions in the past month from the surrogate's court have explored the other side of marriage—divorce and its potential revocatory effect on an estate plan.
By C. Raymond Radigan and Jennifer F. Hillman
11 minute read
April 22, 2015 | New York Law Journal
Third-Party Miscellaneous Proceedings in Surrogate's CourtIn their Trusts and Estates Law column, C. Raymond Radigan and Jennifer F. Hillman write: While the intrigue surrounding a lawsuit over the return of Klimt paintings stolen by Nazis makes for a good story in the new movie "Woman in Gold," the Surrogate's Court is replete with precisely these types of tales—third-party replevin actions to determine the true ownership of property.
By C. Raymond Radigan and Jennifer F. Hillman
11 minute read
April 21, 2015 | New York Law Journal
Third-Party Miscellaneous Proceedings in Surrogate's CourtIn their Trusts and Estates Law column, C. Raymond Radigan and Jennifer F. Hillman write: While the intrigue surrounding a lawsuit over the return of Klimt paintings stolen by Nazis makes for a good story in the new movie "Woman in Gold," the Surrogate's Court is replete with precisely these types of tales—third-party replevin actions to determine the true ownership of property.
By C. Raymond Radigan and Jennifer F. Hillman
11 minute read
January 12, 2015 | New York Law Journal
Statutory Inheritance Rights of a Posthumously Conceived ChildIn their Trusts and Estates Law column, C. Raymond Radigan and David R. Schoenhaar provide a background to the unsettled inheritance rights of a posthumously conceived child, review the new law on this issue and discuss certain observations that flow from the passage of the new law.
By C. Raymond Radigan and David R. Schoenhaar
12 minute read
January 09, 2015 | New York Law Journal
Statutory Inheritance Rights of a Posthumously Conceived ChildIn their Trusts and Estates Law column, C. Raymond Radigan and David R. Schoenhaar provide a background to the unsettled inheritance rights of a posthumously conceived child, review the new law on this issue and discuss certain observations that flow from the passage of the new law.
By C. Raymond Radigan and David R. Schoenhaar
12 minute read
November 10, 2014 | New York Law Journal
The Right of Election and Tax ApportionmentIn their Trusts and Estates Law column, C. Raymond Radigan, John G. Farinacci and Jennifer F. Hillman write that at a minimum in New York, a surviving spouse is entitled to elect to receive $50,000 or one-third of the net estate outright by exercising what is known as the right of election. The public policy is fairly straightforward; however, the logistics of calculating the elective share and the correlating tax consequences of that election can be complex.
By C. Raymond Radigan, John G. Farinacci and Jennifer F. Hillman
10 minute read
September 17, 2014 | New York Law Journal
Filing a Bond by a Preliminary ExecutorIn their Trusts and Estates Law column, C. Raymond Radigan and Peter K. Kelly write that despite a 50-year history of dispensing with a bond for preliminary letters testamentary, courts continue to require a bond for a variety of reasons. Some Surrogate Courts have apparently adopted as a policy the requirement that every preliminary executor post a bond, vitiating the "extraordinary circumstances" of the relevant statute.
By C. Raymond Radigan and Peter K. Kelly
8 minute read
July 14, 2014 | New York Law Journal
Interplay of Health Care Proxy and Living WillIn their Trusts and Estates Law column, C. Raymond Radigan and Jennifer F. Hillman write: More than a century ago, the U.S. Supreme Court held that an individual's right to privacy includes the right to make medical decisions affecting their bodies, but that right becomes complicated when the patient is comatose. What if the agent under a health care proxy refuses to comply with the principal's stated wishes in a living will? What if there is no health care proxy or living will?
By C. Raymond Radigan and Jennifer F. Hillman
11 minute read
May 12, 2014 | New York Law Journal
Changes to New York's Estate and Trust Income Tax LawsIn their Trusts and Estates Law column, C. Raymond Radigan and David R. Schoenhaar write: Just as we were getting used to the permanent federal estate tax changes enacted in 2013, practitioners are required to adapt to significant changes to New York's estate tax and trust income tax laws, including an increase in the basic exclusion amount for estate taxes, and the inclusion of certain lifetime gifts when computing a New York resident's gross estate at death.
By C. Raymond Radigan and David R. Schoenhaar
13 minute read
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