Hollis F Russell

October 03, 2022 | New York Law Journal

There is no one-size-fits-all approach in estate planning for retirement accounts in light of SECURE; the appropriate plan for each client must be determined on a case-by-case basis.

By Hollis F. Russell, Gail W. Marcus, Edward Terrell and Jeffrey P. Gorak

8 minute read

March 17, 2021 | New York Law Journal

With the change in political control in Washington, what changes are on the horizon and what estate tax planning should be done early in 2021 for those high net worth individuals who have not used all of their available exemption?

By Hollis F. Russell, Gail W. Marcus, Barbara A. Sloan and T. Randolph Harris

8 minute read

October 15, 2020 | New York Law Journal

Part 2 addresses additional planning techniques and considerations, such as the selection of assets to gift, the use of a grantor trust and/or self-settled trust, state estate and gift tax law provisions and other potential changes to federal law to be considered by taxpayers in 2020.

By Hollis F. Russell and John C. Novogrod

8 minute read

October 01, 2020 | New York Law Journal

This article focuses on federal estate and gift tax law provisions that may be affected by potential near term legislative change enacted in 2021 and describes certain planning techniques that might be implemented before year end.

By Hollis F. Russell, John C. Novogrod, Barbara A. Sloan and T. Randolph Harris

7 minute read

August 07, 2019 | New York Law Journal

This is part two of an article that addresses the legal and tax factors involved in shifting a taxpayer’s residence or domicile to another state.

By Hollis F. Russell, Gail W. Marcus, Stuart M. Gottlieb and David A. Kellman

7 minute read

August 06, 2019 | New York Law Journal

This article is intended to provide a legal analysis of change of domicile under New York law and its residency audit process.

By Hollis F. Russell, Gail W. Marcus, Stuart M. Gottlieb and David A. Kellman

9 minute read