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New York Law Journal | Analysis
By Ilene Sherwyn Cooper | August 4, 2023
The spring season brought with it decisions from around the state that were of interest to Surrogate's Court practice. Addressed to such issues as stipulations of settlement, transfer of situs, and digital assets, these opinions are discussed below.
New York Law Journal | Analysis
By C. Raymond Radigan and Jessica M. Baquet | July 5, 2023
Where a fiduciary's behavior clearly demonstrates entrenched hostility toward beneficiaries or a co-fiduciary, summary removal has been held appropriate.
New York Law Journal | Analysis
By Conrad Teitell | June 23, 2023
Sometimes a trust can be reformed because the trust's disqualification resulted from a "scriveners" error. And that's more than a typo, as the below situations illustrate.
New York Law Journal | Analysis
By Joseph T. La Ferlita and Nicholas G. Moneta | June 14, 2023
While the scope of the Gallo exemption is narrow, some of those trusts to which it applies are still in existence. The practitioner should realize that certain modifications of a Gallo exempt trust, including, for example, modifications via a decanting or court proceeding, could inadvertently trigger a GST tax.
By Barbara M. Goodstein | June 7, 2023
The assets available to secured creditors in a debtor's bankruptcy proceeding must constitute "property of the estate" within the meaning of section 541(a)(1) of the U.S. Bankruptcy Code. However, creditors can sometimes find assets of a debtor outside the realm of a bankruptcy debtor's estate based on certain pre-bankruptcy arrangements. Examples of those arrangements are trusts and escrows. This column discusses two recent cases, "Markel Insurance Company v. Origin Bancorp, Inc.," and "In re: Urban Commons 2 West LLC," where federal courts held that a trust and escrow arrangement, respectively, were each insufficiently structured to protect the related assets from claims of creditors of the bankrupt debtor.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | June 2, 2023
As the summer months approach, and the winter and spring seasons leave their trail behind, we consider the many instructive opinions rendered by the Surrogate and Appellate courts affecting the field of trusts and estates.
By ALM Staff | June 2, 2023
This ruling was selected and summarized by the New York Law Journal's decision editors.
By Jane Wester | May 26, 2023
Gibson Dunn & Crutcher partner Mitchell Karlan said his client, defendant Veronica Bulgari, plans to move for summary judgment shortly.
By Alexander Lugo | May 3, 2023
"We were getting a lot of inquiries from our New York financial institutions about their expanding role in Southeast Florida and that they were underserved in the middle market space," managing partner Marc Hamroff said.
New York Law Journal | Analysis
By C. Raymond Radigan | April 28, 2023
In Surrogate's Court practice, as a result of the pandemic and resulting delays, and an unprecedented shortage of court staff, both the courts…
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