Susan Rothwell

January 26, 2024 | New York Law Journal

The purpose of this article is to alert practitioners to how easily a foreigner's New York estate can be compelled to bring a proceeding in a New York Surrogate's Court and owe federal (and sometimes state) estate taxes, all of which add significant expense and delays before beneficiaries can receive the New York property.

By Susan Rothwell

9 minute read

September 10, 2023 | New York Law Journal

In this article, Susan Rothwell and Michael C. Levy discuss some of the issues and trends that are driving practitioners to recommend revocable trusts more often and to a wider variety of clients.

By Susan Rothwell and Michael C. Levy

9 minute read