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 Conrad Teitell | April 21, 2023
Among the Treasury's 224-page "Green Book" proposals that would affect federal income, gift and estate taxes, I highlight two among the charitable proposals: (1) Charitable Lead Annuity Trusts (CLATs), and (2) Private Foundation transfers to Donor Advised Funds.
New York Law Journal | Commentary
By Alan Feigenbaum | April 14, 2023
A discussion of Justice Karen Rothenberg's recent decision McClean v. The Bd. of Trustees of the Fire Dep't of the NYC Pension Fund, where Kathleen McClean, wife of the late firefighter Dennis McClean, was finally offered justice by being granted Line-of-Duty Death Benefits after being denied due to what the author terms "hyper-literalism."
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | March 30, 2023
Recent weeks have seen Surrogate and Appellate Court opinions addressed to a multitude of issues affecting trusts and estates practice. This month's column will examine there of those decisions of interest.
By David I. Faust | March 8, 2023
A discussion of how New York allows the revoking of an irrevocable trust.
New York Law Journal | Analysis
By C. Raymond Radigan | March 3, 2023
There are few cases regarding proceedings brought against funeral directors for failure to properly dispose of one's remains. Where one dies intestate with no immediate family available or willing to provide for burial, then the public administrator or the county treasurer or fiscal officer may have the responsibility of providing the necessary services for the disposal of the decedent's remains.
New York Law Journal | Expert Opinion
By Patricia C. Marcin and Karen Eng | February 24, 2023
Many individuals are considered "house rich, cash poor," meaning that their biggest asset is their house. While some of these individuals have an estate plan in place, many do not and are unaware of the consequences. Without proper estate planning, heirs inheriting a house can find themselves in a precarious situation. Fortunately, a provision in New York's Real Property Law helps to remedy the situation.
New York Law Journal | Analysis
By Conrad Teitell | February 23, 2023
The current law allowing tax-free IRA direct transfers to charities of up to $100,000 annually isn't changed, but will be indexed for inflation starting in 2024.
By ALM Staff | February 10, 2023
This ruling was selected and summarized by the New York Law Journal's decisions editors.
New York Law Journal | Expert Opinion
By Ilene Sherwyn Cooper | February 3, 2023
A discussion of several Surrogate's Court opinions that rounded out 2022 and those that "raised the curtain on the New Year."
New York Law Journal | Analysis
By Renee R. Roth and William P. LaPiana | February 2, 2023
Joint and survivor bank accounts, among the most common forms of ownership of property, have generated a raft of contested proceedings in our courts with problematic results. The latest proposed solution to the litigation, an amendment to Banking Law §675 suggested by the OCA Advisory Committee on Surrogate's Practice, is the topic of this column.
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