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 Raymond Radigan and Lois Bladykas | July 2, 2021
The Surrogate's Court Procedure Act provides a streamlined procedure for a nominated executor, distributee or otherwise interested person to obtain an order to open a safe deposit box to search for a will, insurance policy, or cemetery deed. In their Trusts and Estates Law column, Raymond Radigan and Lois Bladykas discuss the issues involved in accessing a safe deposit box when the owner of the box is still alive, but suffers from alleged incapacity.
New York Law Journal | Analysis
By Conrad Teitell | June 25, 2021
Upon divorcing, philanthropists say they'll both continue to decide together when making a Grant. However, if the divorced couple's philanthropic interests diverge, there's another path: Split their foundation into two separate foundations—one for each of them.
The American Lawyer | Analysis
By Dan Packel | May 6, 2021
T&E practices have fallen out of favor in recent years, but the entrance of Paul Weiss and Munger Tolles in the Gates divorce case reveals the practice's business opportunities.
New York Law Journal | Analysis
By C. Raymond Radigan and Jennifer F. Hillman | April 30, 2021
While the creation of trusts may have significant tax savings, many clients remain concerned about giving up control to one trustee. Directed trusts have become increasingly popular with clients for precisely this reason. In this edition of their Trusts and Estates Law column, C. Raymond Radigan and Jennifer F. Hillman discuss this type of trust and analyze the current state of the law in New York pertaining to it.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | April 2, 2021
As 2020 concluded and 2021 began, the Appellate Division was hard at work rendering decisions addressed to issues affecting trusts and estates practice. In this edition of her Trusts and Estates Update, Ilene Sherwyn Cooper examines some of the more notable opinions.
New York Law Journal | Expert Opinion
By Ross Katz and Sanford J. Schlesinger | March 19, 2021
The authors discuss their opinion that with the ever-increasing use of inter vivos trusts, the time has come for EPTL 3-3.5 to be amended to include safe harbor provisions that apply to both wills and trusts.
New York Law Journal | Analysis
By Hollis F. Russell, Gail W. Marcus, Barbara A. Sloan and T. Randolph Harris | March 17, 2021
With the change in political control in Washington, what changes are on the horizon and what estate tax planning should be done early in 2021 for those high net worth individuals who have not used all of their available exemption?
By Jane Wester | February 26, 2021
Roberta Kaplan of Kaplan Hecker & Fink responded to motions to dismiss filed by attorneys representing her client's aunt, former Judge Maryanne Trump Barry of the U.S. Court of Appeals for the Third Circuit, the former president and the estate of his brother Robert Trump.
New York Law Journal | Analysis
By Raymond Radigan and David Milner | February 26, 2021
In December, Gov. Andrew Cuomo signed a series of amendments that made significant changes to the requirements for statutory powers of attorney in the state of New York. The changes, as discussed by C. Raymond Radigan and David Milner in this edition of their Trusts and Estates Law column, are an effort on the part of the New York Legislature to address issues that had become problematic with the use of the existing statutory power of attorney.
New York Law Journal | Analysis
By Alison Powers Herman and Karen Schiele | February 19, 2021
While it remains challenging to predict the timing and magnitude of changes to the federal lifetime exemption amount, effective estate planning strategies, including lifetime gifts, can provide substantial tax benefits whether exemptions decrease in the near future or not.
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