Trusts and Estates

  • New York Law Journal

    Planning for the Suddenly Wealthy: Call in the SWATT Team

    By Jonathan Rikoon and Steven Olenick | September 11, 2017

    Jonathan Rikoon and Steven Olenick write: Coming into money can be both a blessing and a curse. Special attention from a team of professional advisors can avoid negative consequences from the windfall. What's more, implementing a Sudden (or Substantial) Wealth Accumulation and Transmission Trust (SWATT) can mean the difference between the client enjoying lifelong comfort or ending up worse off financially than before the sudden wealth.

  • New York Law Journal

    Dead Hand Control and Estate Tax Considerations

    By Christina Jonathan and Terence E. Smolev | September 11, 2017

    Christina Jonathan and Terence E. Smolev discuss the concept of dead hand control, using as an example the will of Pulitzer and Tony Award winning author and playwright Edward Albee, whose will was recently admitted to probate in the Suffolk County Surrogate's Court and which directed his executors to destroy some of his works.

  • New York Law Journal

    NY's Latest Legislation: What Passed, What Didn't, What's Next

    By Sharon L. Klein and Rebecca H. Lomazow | September 11, 2017

    Sharon L. Klein and Rebecca H. Lomazow write: The 2017-18 legislative session officially opened on Jan. 4, 2017 and recessed on June 21, 2017. It is instructive to review what passed before the June recess, what failed to pass and what lies ahead when the session resumes in January 2018.

  • New York Law Journal

    The Digital Footprint After Death: Who Wears the Shoes?

    By Peter B. Skelos, Lesli P. Hiller and Robert M. Harper | September 11, 2017

    Peter B. Skelos, Lesli P. Hiller and Robert M. Harper write: Email, Facebook, LinkedIn, Twitter, Instagram, Snapchat, Tumbler, online banking, online shopping and other forms of electronic communications comprise our digital footprint. They are seemingly ubiquitous and omnipresent in the life of our business, social, and personal affairs. But, on death, who has the right of access to a decedent's digital footprint? More importantly, what is the scope of that access? Can a fiduciary figuratively step into the decedent's shoes and gain full access to the decedent's digital assets and electronic communications?

  • New York Law Journal

    Estate of Matthews

    By newyorklawjournal | New York Law Journal | September 8, 2017

    Court Declines to Issue Letters of Administration To Hostile Parties; Issues Letters to PA

  • New York Law Journal

    Matter of VNB N.Y., LLC (Hakimian)

    By newyorklawjournal | New York Law Journal | September 5, 2017

    Creditor Denied Leave to Execute on Money Judgment Against Estate Without Prejudice

  • New York Law Journal

    Matter of Kemper

    By newyorklawjournal | New York Law Journal | September 1, 2017

    Court Suspends Fiduciary Without Hearing For 'Egregious' Actions, Harming Estate

  • New York Law Journal

    The People v. Clark

    By newyorklawjournal | New York Law Journal | September 1, 2017

    Information of Case Detective's Prior Juvenile Delinquency Immaterial; Vacatur Denied

  • New York Law Journal

    Estate of Brill

    By newyorklawjournal | New York Law Journal | September 1, 2017

    Executor Breached Duty to Reduce Tax By Failing to Timely Distribute Estate

  • New York Law Journal

    Estate of Edna Capurso

    By newyorklawjournal | New York Law Journal | August 29, 2017

    Objectant Partially Granted Motion To Compel JPMC Bank Records

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