Law Offices of Gary Martin Hays & Associates
P.C.
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Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
By ALM Staff | December 10, 2024
This ruling was selected and summarized by the New York Law Journal's decision editors.
By Alexander M. Parthemer and David E. Bowers | December 6, 2024
FIPA brings needed flexibility to the allocation of receipts and disbursements between income and principal, giving fiduciaries needed guidance and beneficiaries more predictability.
By Kevin P. Allen | December 3, 2024
The U.S. Court of Appeals for the Third Circuit recently held that the testamentary exception to the attorney-client privilege does “not grant the deceased client the power to waive a privilege held by” the living, even if doing so would further the decedent’s testamentary intent.
By Ilene Sherwyn Cooper | November 27, 2024
The author writes "As the year 2024 comes to an end, we consider Surrogate’s Court opinions from the final quarter. Addressed to such issues as in terrorem clauses, and breach of fiduciary duty, the closing days of 2024 brought multiple decisions of interest."
By Justin H. Brown and George M. Riter Jr. | November 20, 2024
By creating these new fiduciary positions, settlors now have more flexibility to structure and assign fiduciary responsibilities within a trust beyond the traditional trustee role.
Daily Business Review | Commentary
By Melissa A. Rodriguez and Mark. A. Romance | November 7, 2024
When it comes to estate planning documents such as wills and trusts, despite the widespread adoption of digital platforms in various other industries, an original signed will is still absolutely required.
New York Law Journal | Analysis
By Hon. C. Raymond Radigan (ret.), Tara E. Mahon, Esq., and Larry S. Wolfson | November 3, 2024
"In New York, although a practitioner might expect the Surrogate's Courts to act uniformly as part of the New York State Unified Court System, Surrogate's Courts in various counties may operate differently when assessing petitions. One example is with respect to restrictions placed on letters of administration. While under-restricting letters of administration may result in inadequate safeguards on the interests of non-consenting distributees, over-restricting letters could result in (i) a hindrance of a fiduciary's powers statutorily granted under EPTL §11–1.1, (ii) an unnecessary burden on the court's limited resources caused by additional applications to remove the restrictions, (iii) delayed administration of estates, and (iv) conflicts with the legislative intent as expressed in the Bennett commission."
The Legal Intelligencer | Commentary
By Lisa S. Presser and Brian M. Balduzzi | October 28, 2024
With the potential Jan. 1, 2026, sunset of the Tax Cuts and Jobs Act of 2017 (TCJA) and the reduction of the federal estate and gift tax exemption to $5 million, indexed for inflation (estimated to be approximately $7.2 million), advisers should consider whether grantor retained annuity trusts (GRATs), charitable lead trusts (CLTs), intra-family loans, and sales to intentionally defective grantor trusts (IDGTs) should be re-evaluated and re-considered for high net-worth families.
New York Law Journal | Commentary
By Deirdre R. Wheatley-Liss and Maria F. Galante | October 21, 2024
"One of the most significant challenges for trust and estate practitioners is balancing the privacy interests of their clients with the need to comply with CTA reporting requirements," write Deirdre R. Wheatley-Liss and Maria F. Galante.
The American Lawyer | Analysis
By Dan Roe | October 2, 2024
Trusts and estates disputes can generate more legal work than mainstream practices when firms commit to the practice area. However, the practice doesn't come without risk.
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