David A Handler

September 09, 2024 | New York Law Journal

Given the tax policy justifications for the grantor trust rules and based on analogous case precedent, we discuss the rationale for using the specific property approach for sequestered, traceable assets and the fractional approach for commingled assets.

By David A. Handler and Tony Ray Meyer-Mangione

8 minute read

June 09, 2014 | New York Law Journal

David A. Handler and Andrew S. Katzenberg write that assets such as art and jewelry, which a client may have been more willing to part with than cash or securities, may now have lost much of their shine when used in estate planning transfer techniques due to a recent Department of Taxation and Finance advisory opinion.

By David A. Handler and Andrew S. Katzenberg

7 minute read