Raymond Radigan

January 11, 2016 | New York Law Journal

In their Trusts and Estates column, C. Raymond Radigan and Jennifer F. Hillman write that despite their relative popularity, Crummey trusts, used to parlay the annual gift tax exclusion into a larger estate planning tool, are sometimes challenged by the IRS. A recent U.S. Tax Court case reviewed the continuing viability of Crummey trusts when the trust contains an arbitration clause and an in terrorem clause.

By C. Raymond Radigan and Jennifer F. Hillman

10 minute read

January 08, 2016 | New York Law Journal

In their Trusts and Estates column, C. Raymond Radigan and Jennifer F. Hillman write that despite their relative popularity, Crummey trusts, used to parlay the annual gift tax exclusion into a larger estate planning tool, are sometimes challenged by the IRS. A recent U.S. Tax Court case reviewed the continuing viability of Crummey trusts when the trust contains an arbitration clause and an in terrorem clause.

By C. Raymond Radigan and Jennifer F. Hillman

10 minute read

November 12, 2015 | New York Law Journal

In their Trusts and Estates Law column, C. Raymond Radigan and John G. Farinacci write: The general rule in New York regarding the payment of estate taxes is that they are equitably apportioned among the recipients of assets included in the taxable estate unless otherwise provided in a will or non-testamentary instrument. But what effect do tax apportionment clauses in a will have when a spouse elects against the will? Does the spouse's election result in a forfeiture in any benefit that a tax apportionment clause might provide to the spouse?

By C. Raymond Radigan and John G. Farinacci

12 minute read

November 10, 2015 | New York Law Journal

In their Trusts and Estates Law column, C. Raymond Radigan and John G. Farinacci write: The general rule in New York regarding the payment of estate taxes is that they are equitably apportioned among the recipients of assets included in the taxable estate unless otherwise provided in a will or non-testamentary instrument. But what effect do tax apportionment clauses in a will have when a spouse elects against the will? Does the spouse's election result in a forfeiture in any benefit that a tax apportionment clause might provide to the spouse?

By C. Raymond Radigan and John G. Farinacci

12 minute read

September 14, 2015 | New York Law Journal

C. Raymond Radigan and Jennifer Hillman discuss some of the practical issues and concerns that may occur in the context of using a power of attorney to conduct litigation strategy, or how to proceed when there is no power of attorney in place.

By C. Raymond Radigan and Jennifer F. Hillman

11 minute read

September 11, 2015 | New York Law Journal

C. Raymond Radigan and Jennifer Hillman discuss some of the practicalissues and concerns that may occur in the context of using a power ofattorney to conduct litigation strategy, or how to proceed when there isno power of attorney in place.

By C. Raymond Radigan and Jennifer F. Hillman

11 minute read

July 13, 2015 | New York Law Journal

C. Raymond Radigan and Jennifer F. Hillman write: Marriage is on everyone's mind with the recent ruling of the Supreme Court concerning same-sex marriage. Yet, two decisions in the past month from the surrogate's court have explored the other side of marriage—divorce and its potential revocatory effect on an estate plan.

By C. Raymond Radigan and Jennifer F. Hillman

11 minute read

July 10, 2015 | New York Law Journal

C. Raymond Radigan and Jennifer F. Hillman write: Marriage is on everyone's mind with the recent ruling of the Supreme Court concerning same-sex marriage. Yet, two decisions in the past month from the surrogate's court have explored the other side of marriage—divorce and its potential revocatory effect on an estate plan.

By C. Raymond Radigan and Jennifer F. Hillman

11 minute read

April 22, 2015 | New York Law Journal

In their Trusts and Estates Law column, C. Raymond Radigan and Jennifer F. Hillman write: While the intrigue surrounding a lawsuit over the return of Klimt paintings stolen by Nazis makes for a good story in the new movie "Woman in Gold," the Surrogate's Court is replete with precisely these types of tales—third-party replevin actions to determine the true ownership of property.

By C. Raymond Radigan and Jennifer F. Hillman

11 minute read

April 21, 2015 | New York Law Journal

In their Trusts and Estates Law column, C. Raymond Radigan and Jennifer F. Hillman write: While the intrigue surrounding a lawsuit over the return of Klimt paintings stolen by Nazis makes for a good story in the new movie "Woman in Gold," the Surrogate's Court is replete with precisely these types of tales—third-party replevin actions to determine the true ownership of property.

By C. Raymond Radigan and Jennifer F. Hillman

11 minute read