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 David I. Faust | January 26, 2024
Marriages may be made in heaven but, in the courts of the state of New York, marriages are treated as economic partnerships. There are three economic aspects to this partnership: equitable distribution, maintenance and child support. Trust law and matrimonial law intersect on all three.
New York Law Journal | Analysis
By Susan Rothwell | January 26, 2024
The purpose of this article is to alert practitioners to how easily a foreigner's New York estate can be compelled to bring a proceeding in a New York Surrogate's Court and owe federal (and sometimes state) estate taxes, all of which add significant expense and delays before beneficiaries can receive the New York property.
By Michael S. Schwartz, Chair, Trusts and Estates Law Section | January 12, 2024
Michael S. Schwartz, chair of the Trusts and Estates Law Section, writes: As estate planning attorneys, we are taking that concept of flexibility and building it into our client's estate plans. That is because the estate tax laws are in a period of significant flux.
New York Law Journal | Analysis
By Conrad Teitell | December 22, 2023
In his Estate Planning and Philanthropy column, Conrad Teitell reflects on the Tax Reform Act of 1969, as he has been doing in recent years during the month of December, and shares a memory associated with the subject.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | December 1, 2023
As 2023 draws to a close, we consider some of the decisions in the fourth quarter affecting the field of trusts and estates. Of particular note are the opinions discussed below addressed to such issues as contracts to make a will, in terrorem clauses and termination of trusts.
The Legal Intelligencer | Commentary
By Justin H. Brown and Wesley R. Robinson | November 10, 2023
Reporting companies will need to file beneficial ownership information (BOI) reports using FinCEN's beneficial ownership secure system, which has yet to go live on FinCEN's website, to report the BOI of the beneficial owners of a reporting company.
By David I. Faust | November 7, 2023
Although international borders are becoming blurred where people, money and commerce move across the world with ease and dual citizenship is commonplace, there are still at least two areas where the lines on maps remain clear: taxes and succession. The more peoples' personal and business lives become globalized, the more important it is for them to be aware of both tax and succession consequences. This article will deal with succession; a subsequent article will deal with taxes.
New York Law Journal | Analysis
By C. Raymond Radigan and Margaret B. Rahner | November 3, 2023
More often than not, it is the fiduciary that is looking for the court to tell them what to do or otherwise agree with what they want to do. In this article, C. Raymond Radigan and Margaret B. Rahner highlight the ambiguity in intent and uncertainty in the direction for the fiduciary to follow.
New York Law Journal | Analysis
By Conrad Teitell | October 20, 2023
This article discusses a case in which an alumnus made a $1.8-million gift to Dartmouth College to upgrade and maintain its golf course. However, Dartmouth subsequently closed the course and sought to repurpose the donor's gift.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | October 1, 2023
As we enter the final months of 2023, Ilene Sherwyn Cooper considers some of the interesting decisions affecting trusts and estates that rounded out the summer season.
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