Law Offices of Gary Martin Hays & Associates
P.C.
75 Ponce De Leon Ave NE Ste 101
Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
New York Law Journal | Analysis
By Thomas R. Newman and Elliott Scheinberg | September 9, 2024
"When a court makes a legal determination in a case, that determination, if not appealed from, becomes the law of the case and controls when the question which led to it is again presented in that same case," write Thomas R. Newman and Elliott Scheinberg.
New York Law Journal | Analysis
By David A. Handler and Tony Ray Meyer-Mangione | September 9, 2024
Given the tax policy justifications for the grantor trust rules and based on analogous case precedent, we discuss the rationale for using the specific property approach for sequestered, traceable assets and the fractional approach for commingled assets.
New York Law Journal | Analysis
By Theresa J. Balducci and Mark A. Limardo | September 9, 2024
Under the Corporate Transparency Act (CTA), every "reporting company" must file a "beneficial ownership interest report" (a BOI report) by Jan. 1, 2025 (or, if formed during 2024, within 90 days of formation). In general, every domestic entity and every foreign entity registered to do business in the United States is a reporting company, unless the entity qualifies for exemption.
New York Law Journal | Analysis
By Jennifer B. Cona and Dylan S. Stevens | September 9, 2024
This "wealth transfer wave" also comes at a time when the current historically high federal estate tax exemption is set to expire very shortly.
New York Law Journal | Analysis
By Sharon L. Klein | September 9, 2024
The second year of the 2023-2024 legislative session began on Jan. 3, 2024, and ended on June 6, 2024. Here are some of the most significant developments of the 2023-2024 session.
New York Law Journal | Analysis
By Carol A. Crossett | September 9, 2024
No-contest clauses can be beneficial, but also albatrosses. The existence of a clause itself cannot prevent all challenges or always result in forfeiture when a challenge is asserted.
New York Law Journal | Analysis
By Juliya Ismailov | September 9, 2024
Though none of us is guaranteed tomorrow, the estate planning attorney can offer comfort to such Israeli-American families by explaining the options to name guardians and leave assets in trust for the care of minor children.
New York Law Journal | Analysis
By Elisa Reiter, Daniel Pollack and Jeffrey Siegel | September 6, 2024
"Communicating with individuals who have been diagnosed with BPD and/or NPD requires specialized strategies and heightened awareness for the parties' attorneys," write Elisa Reiter, Daniel Pollack and Jeffrey Siegel.
New York Law Journal | Analysis
By Jennifer Polovetsky | September 6, 2024
"What does 'Chevron' being overruled mean with respect to the courts deferring to a government agency's determination that an eminent domain property acquisition qualifies as a 'public use'?" writes Jennifer Polovetsky of Duane Morris.
New York Law Journal | Analysis
By Elkan Abramowitz and Jonathan S. Sack | September 5, 2024
"What is lenity? It is a rule of statutory construction under which ambiguous criminal laws are interpreted in favor of defendants," write Elkan Abramowitz and Jonathan S. Sack.
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