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C Raymond Radigan

C Raymond Radigan

July 13, 2015 | New York Law Journal

Clarifying When and Whether Divorce Revokes Bequests

C. 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 Bequests

C. 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 Court

In 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 Court

In 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 Child

In 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 Child

In 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 Apportionment

In 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 Executor

In 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 Will

In 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 Laws

In 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