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
By Dilpreet Rai and Alyssa Rower | June 27, 2024
In New York, assets held in trusts established and funded by a third-party for the benefit of a spouse are excluded from the marital property estate; however, if the beneficiary has access to a discretionary trust during the marriage, certain issues may still arise in a divorce.
By Stephen L. Ferszt | June 25, 2024
In 2017, Congress enacted the Tax Cuts and Jobs Act, doubling the estate and gift tax exemption. This increase is set to expire on Jan. 1, 2026, reverting to pre-TCJA levels. Taxpayers should understand strategies to take advantage of the increased exemption before it expires to shield their assets from future gift and estate taxes. Stephen L. Ferszt, chair of Olshan Frome Wolosky's Employee Benefits Practice discusses the complex landscape of estate planning and the critical decisions taxpayers need to make before the BEA rollback takes effect.
New York Law Journal | Analysis
By Conrad Teitell | June 21, 2024
The SECURE Act—starting in 2020— killed the stretch IRA for most heirs. Until that legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy. And that minimized taxes—plus; the assets in the heir's IRA grew tax-free until withdrawn.
By Andrew Denney | June 19, 2024
The candidate who received "not approved" ratings issued a statement calling each bar groups' rating processes a "miscarriage of justice against a previously approved Civil Court judge."
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | May 31, 2024
As the winter season concludes and we enter the year's half-way mark, Ilene Sherwyn Cooper notes several decisions rendered by the Surrogate's and Appellate courts affecting the field of trusts and estates.
By Jeffrey A. Galant | May 10, 2024
Given their druthers, parents generally prefer to treat children equally when it comes to passing on parental property upon death however situations may exist where transfers can be fair and equitable, even though not in equal amounts or shares.
New York Law Journal | Analysis
By C. Raymond Radigan and Jessica M. Baquet | May 3, 2024
Every Surrogate's Court case is a special proceeding for which there is a presumption that no right to a jury trial exists. There is, however, a limited subset of a cases in which a Surrogate's Court proceeding may be tried to a jury.
By Brian Lee | May 1, 2024
After both men went to prison on grand larceny convictions, assistants from New York Attorney General's Charities Bureau petitioned a court to reinstate the Bruggeman's original trusts—and effort that one of the attorneys fought from prison, albeit unsuccessfully.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | March 29, 2024
As 2023 came to an end, and 2024 began to unfold, the Surrogate and Appellate Courts throughout the state have been busy issuing decisions of interest—not only to the trusts and estate practitioner but to the bar at large.
By Sareena Sawhney | March 14, 2024
Estate theft often goes undetected because family members cannot identify red flags or know how to investigate potential theft. This article identifies and discusses those red flags and the benefits of forensic accounting.
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