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New York Law Journal

From Beyond the Grave: Which Trust To Trust?

Complex estates—whether they're complicated because of assets or family situation—take special handling, and the estate holder may want to control who gets what and how—even after they're gone. Two types of trusts can help achieve this goal, but which should they choose, and why? Trusts & estates and tax law attorney David I. Faust, partner at Gallet Dreyer & Berkey, explains.
7 minute read

New York Law Journal

IRS Targets Related-Party Basis Shifting

On June 17, 2024, the IRS released Notice 2024-54, which states that the IRS and the Treasury Department intend to issue proposed regulations relating to partnership basis adjustments resulting from transactions between related parties. The proposed regulations would introduce massive additional complexity to an area of the tax law that is already complicated.
6 minute read

New York Law Journal

AG Guidance Highlights the Dangers of Website Tracking

Paul Greene, partner at Harter Secrest & Emery, discusses the risks inherent in website tracking, including use of tracking pixels, cookies, and other tracking tools, viewed against the backdrop of recent regulatory developments, including the new NYAG guidance.
8 minute read

New York Law Journal

The Elusive 4th Amendment Particularity Rules for ESI

In his Cyber Crime column, Peter Crusco reviews some recent case law that spotlights the ever developing area of the law surrounding search warrants targeting electronically stored information, or "ESI."
10 minute read

New York Law Journal

Distressed M&A: Surprises All Around Following a Creditor's Enforcement of a Pledge to Effect Change of Control

Beyond the precision that should be present in the pledge agreement, actually divesting control of a company may have unintended consequences.
10 minute read

New York Law Journal

A Divorce Court's Primer on Requesting Sole Custody

Alan Feigenbaum, partner at Blank Rome, discusses the need to expand our views of domestic violence beyond physical violence, including the use of language in communications, be it by email, text message, or, as in the recent case L.W. v. J.U., communications via an app.
6 minute read

New York Law Journal

Examining New York City's Controversial Hotel Licensing Bill

Authors Todd Soloway, Bryan Mohler and Itai Raz offer an overview of the draft "Safe Hotels Act," and consider potential legal challenges to the bill if it is passed into law.
8 minute read

New York Law Journal

Standing To Challenge Zoning Resolution; Breach of Contract Action Against Bank: This Week in Scott Mollen's Realty Law Digest

Scott Mollen discusses "New York University v. City of New York," and "724 Management LLC v. Santander Bank."
19 minute read

New York Law Journal

Courts Reiterate: Beneficiary Designation Review Is Critical for Estate and Retirement Planning

Failing to update beneficiary and estate tax forms can lead to legal battles. Adhering to the procedures set forth for designating or changing beneficiaries is not just a formality, but an essential step in ensuring that your assets are distributed according to your wishes. Stephen Ferszt, a partner at Olshan Frome Wolosky discusses the regulatory landscape and provides guidance about planning in light of upcoming tax law changes and legal recourse.
7 minute read

New York Law Journal

Which Parent Gets Custody of the Embryos?

An overview of the disposition of frozen embryos created through the IVF process upon termination of the prospective parents' relationship. The article offers a legal analysis under the framework of New York law and presents a brief summarization of judicial approaches utilized throughout the nation that New York's courts may turn to when faced with the issue in the absence of a contract governing the disposition of frozen embryos. The authors conclude with recommendations to assist practitioners in handling matters in this burgeoning area of law, and one which involves a question of first impression in the state of New York.
11 minute read

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