John C Novogrod

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

January 21, 2014 | New York Law Journal

Kramer Levin Naftalis & Frankel's John C. Novogrod and Annie L. Mehlman write: As donors become more charitably minded and make larger, more significant contributions, they desire greater control over the administration of their gifts. Unfortunately, both common law and New York statutory law impede donor enforcement of the terms of their charitable gifts, traditionally providing standing only to the state attorney general.

By John C. Novogrod and Annie L. Mehlman

17 minute read

February 11, 2008 | New York Law Journal

John C. Novogrod, a partner with Kramer Levin Naftalis & Frankel, and Howard J. Neuthaler, an associate at the firm, review a recent important decision by the Eleventh Circuit which addresses whether a discount for future income taxes on built-in capital gains inherent in an entity's assets should be applied in valuing that entity for estate or gift tax purposes.

By John C. Novogrod and Howard J. Neuthaler

15 minute read

January 31, 2011 | New York Law Journal

John C. Novogrod and Dana L. Hirsch of Kramer Levin Naftalis & Frankel discuss the accounting and other duties under New York law of the fiduciary possessing voting control of a corporation and the common conflicts of interest that may arise.

By John C. Novogrod and Dana L. Hirsch

18 minute read