Jill Choate Beier

January 27, 2023 | New York Law Journal

Whatever particular situation a practitioner may be faced with, it is important to recognize that the nuances of cross-jurisdictional issues require additional due diligence in order to protect your client and yourself.

By Jill Choate Beier and Jennifer F. Hillman

8 minute read

January 26, 2009 | New York Law Journal

Catherine Grevers Schmidt, a partner at Patterson Belknap Webb & Tyler, and Jill Choate Beier, an associate at the firm, write that many practitioners have begun to incorporate "gap trusts" and other planning techniques into their clients' estate planning documents to accomplish this goal. They discuss estate planning techniques that avoid or reduce both federal and state estate taxes, such as state QTIP elections, disclaimer trusts, partial QTIP elections, and Clayton trusts, as well as discuss the advantages and disadvantages of each technique.

By Catherine Grevers Schmidt and Jill Choate Beier

14 minute read