C Raymond Radigan

March 01, 2010 | New York Law Journal

C. Raymond Radigan, of counsel to Ruskin Moscou Faltischek, argues that the Surrogates' Courts should have jurisdiction over partition proceedings where a decedent's estate is involved, preventing the current procedural quagmire an estate may find itself in as it hopscotches between two courts just to obtain the desired relief.

By C. Raymond Radigan

13 minute read

May 03, 2007 | New York Law Journal

C. Raymond Radigan, of counsel to Ruskin Moscou Faltischek, and Adam J. Gottlieb, a senior associate at the firm, write that annuities are often created to keep appreciated assets out of one's estate, to be relieved of the financial management of assets such as real property or an interest in a closely held corporation and to obtain possible income tax advantages. Although their benefits have been curtailed substantially under the new proposed regulations, with careful planning, annuities may still be used.

By C. Raymond Radigan and Adam J. Gottlieb

10 minute read

January 23, 2007 | New York Law Journal

C. Raymond Radigan, of counsel to Ruskin Moscou Faltischek, and Adam J. Gottlieb, a senior associate with with the firm, write that for many years prior to 1984, a high-income taxpayer could loan money to a lower-income tax payer without charging interest on the loan and the loan terms would be respected on their face.

By C. Raymond Radigan and Adam J. Gottlieb

8 minute read

March 28, 2003 | New York Law Journal

By C. Raymond Radigan

9 minute read

January 31, 2011 | New York Law Journal

C. Raymond Radigan, Jennifer F. Hillman and Peter K. Kelly of Ruskin Moscou Faltischek write: For several years, various organizations at the request of the New York State Legislative Advisory Committee have been considering whether to recommend the adoption of a uniform trust code for New York. A good start for any discussion is the Uniform Trust Code, a national codification of the law of trusts, but we believe New York should consider a more tailored code based upon the current New York common law.

By C. Raymond Radigan, Jennifer F. Hillman and Peter K. Kelly

12 minute read

September 22, 2008 | New York Law Journal

C. Raymond Radigan and Peter K. Kelly, of counsel to Ruskin Moscou Faltischek, write that the administration of an estate by a public administrator is not significantly different than the administration of an estate by any other fiduciary. The fiduciary is responsible for paying administration expenses, including counsel fees, and making investments. Any interested party who is of the opinion that the fiduciary has not properly performed those duties files objections to the account and the issues raised in the objections are tried before the surrogate.

By C. Raymond Radigan and Peter K. Kelly

11 minute read

July 19, 2006 | New York Law Journal

C. Raymond Radigan, of counsel to Ruskin Moscou Faltischek, sets forth matters that must be considered in overall estate planning when dealing with life insurance, such as transferring employer-provided group insurance so as to avoid having insurance proceeds includable in the employee's estate, the value for gift tax purposes on the transfer of a single premium policy, and endorsement and collateral assignment structures for split-dollar policies.

By C. Raymond Radigan

7 minute read

November 23, 2004 | New York Law Journal

C. Raymond Radigan, former surrogate of Nassau County and of counsel to Ruskin Moscou Faltischek, sets forth six more proposed corrections to New York's Principal and Income Act.

By C. Raymond Radigan

9 minute read

May 05, 2008 | New York Law Journal

C. Raymond Radigan, a former Surrogate of Nassau County and of counsel to Ruskin Moscou Faltischek, and Peter K. Kelly, of counsel to the firm, write that trial by jury in Surrogate's Court is afforded when questions of fact arise concerning proceedings to which a party has a constitutional right to a trial by jury, as well as in probate proceedings and in any proceeding commenced after the death of a creator of a revocable lifetime trust regarding the validity of a trust and where questions of fact arise.

By C. Raymond Radigan and Peter K. Kelly

12 minute read

January 06, 2010 | New York Law Journal

C. Raymond Radigan, a former Surrogate of Nassau County and of counsel to Ruskin Moscou Faltischek, and Jennifer F. Hillman, an associate at the firm, analyze a recent decision which highlights the distinction in guardianship proceedings between persons with permanent learning disabilities and those with serious and prolonged mental illnesses.

By C. Raymond Radigan and Jennifer F. Hillman

9 minute read