Law Offices of Gary Martin Hays & Associates
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Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
New York Law Journal | Analysis
By Conrad Teitell | August 21, 2020
This is an especially opportune time for individuals considering giving their personal residences to charities by will to consider giving the residences to charities now, but retaining life enjoyment. They'll get significant income tax savings now for property that goes to charity at death, writes Estate Planning and Philanthropy columnist Conrad Teitell.
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | August 19, 2020
In their Taxation column, David E. Kahen and Elliot Pisem discuss Estate of Kechijian v. Commissioner, the third opinion addressing tax consequences of a 1998 acquisition of stock by Larry Austin and Arthur Kechijian.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | July 31, 2020
Ilene Sherwyn Cooper's Trusts and Estates Update gives us a glimpse of the important work the Surrogate's Court has been involved with since the beginning of the year.
New York Law Journal | Analysis
By Raymond Radigan and John G. Farinacci | July 3, 2020
In their Trusts and Estates column, Raymond Radigan and John G. Farinacci write: The interest in settling inheritance issues becomes particularly important to couples where there are children of the marriage and couples are confronted with the possibility that a subsequent remarriage will jeopardize the children's or their own inheritance rights.
By Jane Wester | June 25, 2020
Queens County Surrogate's Court Judge Peter Kelly found that Robert Trump would not be able to successfully argue that the dispute over Mary Trump's book affects the administration of her grandfather Fred Trump's estate.
New York Law Journal | Analysis
By Conrad Teitell | June 19, 2020
In his Estate Planning and Philanthropy column, Conrad Teitell discusses how non-itemizers (those taking the standard deduction) may deduct up to $300 of cash gifts to publicly supported charities (other than Donor Advised Funds and Supporting Organizations) in 2020.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | May 29, 2020
While the pandemic has caused much in our lives to come to a grinding halt, opinions impacting the field of trusts and estates abound. In her Trusts and Estates Update, Ilene Sherwyn Cooper explores some recent decisions.
By Jane Wester | May 27, 2020
Michael Miller, a trusts and estates attorney and past NYSBA president, is leading the initiative.
New York Law Journal | Analysis
By Raymond Radigan and Lois Bladykas | May 1, 2020
In their Trusts and Estates column, Raymond Radigan and Lois Bladykas write: The use of a mediator during this time of "social distancing" is possible through video and other electronic means, and if matters are resolved, the burden on the court system will be reduced.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | April 3, 2020
Motions for summary judgment are often utilized in the Surrogate's Court to crystallize issues and reach a quick result in a litigation. While generally invoked in contested probate proceedings, summary relief has also been the subject of contested construction proceedings, and proceedings to fix and determine a claim against an estate.
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