David R Schoenhaar

March 09, 2018 | New York Law Journal

In this Trusts and Estates Law column, Raymond Radigan and David R. Schoenhaar focus on the nomination process of a guardian ad litem in the Surrogate's Court.

By Raymond Radigan and David R. Schoenhaar

7 minute read

January 12, 2015 | New York Law Journal

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

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

May 12, 2014 | New York Law Journal

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

May 13, 2013 | New York Law Journal

In their Trusts and Estates Law coulmn, C. Raymond Radigan, of counsel to Ruskin Moscou Faltischek, and David R. Schoenhaar, a senior associate at the firm, write that a 529 plan is less complicated than a trust and may be more practical when the purpose of the donor's gifting strategy is limited to paying for a minor's education expenses.

By C. Raymond Radigan and David R. Schoenhaar

12 minute read

September 09, 2013 | New York Law Journal

In their Trusts and Estates Law column, C. Raymond Radigan and David R. Schoenhaar of Ruskin Moscou Faltischek review the Nonprofit Revitalization Act of 2013, which seeks to modernize governance, reduce bureaucracy and red tape, and enhance oversight and accountability to prevent fraud and improve the public trust.

By C. Raymond Radigan and David R. Schoenhaar

11 minute read

November 02, 2009 | New York Law Journal

C. Raymond Radigan, a former Surrogate of Nassau County and of counsel to Ruskin Moscou Faltischek, and David R. Schoenhaar, an associate at the firm, write that Crummey powers are a popular technique because they allow donors to utilize their annual gift tax exclusion amount in fulfilling estate planning objectives and they provide new utility in dealing with minors. While the formalities and IRS challenges must be respected, they say, short of a congressional enactment, these powers should be around for the foreseeable future.

By C. Raymond Radigan and David R. Schoenhaar

13 minute read

May 09, 2011 | New York Law Journal

In their Trusts and Estates Law column, C. Raymond Radigan and David R. Schoenhaar of Ruskin Moscou Faltischek write that the fallout from the 2009 revisions to the statutory power of attorney created such confusion and criticism in the legal community that amendments were quickly implemented. However, there still remain significant problems that necessitate further corrections or guidance in the near future.

By C. Raymond Radigan and David R. Schoenhaar

14 minute read

March 09, 2009 | New York Law Journal

C. Raymond Radigan, a former Surrogate of Nassau County and of counsel to Ruskin Moscou Faltischek, and David R. Schoenhaar, an associate at the firm, write that a new law going into effect on Sept. 1, 2009 will have a major impact on drafting a valid power of attorney and supplemental statutory major gifts rider that meets the principal's estate planning or elder law objectives. It is critical, they warn, for attorneys to ensure that they effectively incorporate the changes enacted through the new law into their practice areas.

By C. Raymond Radigan and David R. Schoenhaar

12 minute read