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New York Law Journal

Top Developments, Lessons and Reminders of 2022

11. Trustees Do Not Require Court Approval To Decant a Trust. Estates, Powers and Trust Law (EPTL) §10-6.6 permits "decanting," which allows the…
18 minute read

New York Law Journal

Getting Away: Ending New York Tax Residency

The New York Department of Taxation and Finance has a sophisticated residency audit program that frequently audits taxpayers who claim to have relocated.
8 minute read

New York Law Journal

Trusts and Estates Planning Implications of Recent Developments in Medical Aid in Dying Legislation

A new medical aid in dying bill will be introduced after the state legislature goes into its 2023 session. While the new bill's passage is uncertain, recent legal developments in other states, including Oregon, Vermont and New Jersey, all of which permit MAiD, could make MAiD for terminally-ill New York residents accessible outside of New York.
8 minute read

New York Law Journal

Can You? Should You? When Your Trusts and Estates Client Crosses New York State Lines

Whatever particular situation a practitioner may be faced with, it is important to recognize that the nuances of cross-jurisdictional issues require additional due diligence in order to protect your client and yourself.
8 minute read

New York Law Journal

Will High Inflation Be a Game Changer for Estate Planning?

With our shifting financial world, where should estate planners turn to in this high interest rate environment?
8 minute read

New York Law Journal

Unified Court System Developments

Tamiko Amaker, Acting Chief Administrative Judge of the New York State Unified Court System, describes how the UCS has invested a great deal in improving existing programs as well as developing new ones.
8 minute read

New York Law Journal

The Revival of American Democracy?

Rolando T. Acosta, Presiding Justice of the Appellate Division, First Department, writes: To remain hopeful for the future of our fragile system means to remain vigilant and do everything we can as citizens to protect democracy and engender reverence for it in others.
7 minute read

New York Law Journal

The Rural Representation Crisis

Elizabeth Garry, Presiding Justice of the Appellate Division, Third Department, writes: "I have continued to observe and hear from practitioners that circumstances have continued to decline. Rural communities are facing a legal representation crisis."
7 minute read

New York Law Journal

The Right Words Promote Thoughtful Discourse

Gerald J. Whalen, Presiding Justice of the Appellate Division, Fourth Department, writes: When we find the right words, we invite more reasoned, but no less passionate, advocacy from our colleagues in the bar. When we find the right words, the decisions we render transcend utilitarian determinations and become beacons.
4 minute read

New York Law Journal

What's in Store for the Legal Profession

Sherry Levin Wallach, President of the New York State Bar Association, writes: We appreciate that the most effective way for the legal community to tackle, study and evaluate recent issues is to collaborate and join forces. We are stronger and our voice is louder when we do so.
3 minute read

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