New York Law Journal | Analysis
By Ilene Sherwyn Cooper | August 2, 2024
"As the summer days pass us by, we examine the decisions of the past several months that impacted the field of trusts and estates," writes Ilene Cooper.
The Legal Intelligencer | Commentary
By Lisa S. Presser and Brian M. Balduzzi | July 29, 2024
With a majority of states allowing a TOD deed, the Pennsylvania and New Jersey legislatures should consider passing a similar type of statute to benefit those owning real estate in their states.
New York Law Journal | Analysis
By Gabrielle C. Lese | July 26, 2024
This article discusses the pitfalls of intestate succession, the effect of divorce on an estate plan under New York law specifically, and the need to address changes in a client's family structure with careful planning customized for the client's specific situation and testamentary intent.
Daily Business Review | Commentary
By Cristian LaCapra | July 24, 2024
In wealth management, the power of collaboration, the importance of a team sport mentality, and a holistic approach are critical to achieving successful outcomes.
Daily Business Review | Commentary
By Jonathan Gopman, Victor Gabuardi and Ryan Chusid | July 22, 2024
This article summarizes the treatment of ownership of foreign trust assets; discusses the guidance for reporting a transfer and a donee's receipt of a distribution from a foreign trust, as well as the receipt of a large gift from an NRA; and addresses the treatment of certain loans with a foreign trust under the proposed regulations.
Daily Business Review | Commentary
By Aaron Cohn | July 19, 2024
As one fraudulent dealer is shut down, more "moles" appear in its wake. Understaffed and underfunded, the agency simply does not have enough mallets to stop the spread of precious metals fraud.
By Brian Lee | July 16, 2024
The association for New York surrogates and OCA have long disagreed about which entity is entitled to appoint chief clerks and, in counties such as Erie County with at least 500,000 population , a deputy chief clerk.
The Legal Intelligencer | Commentary
By Justin H. Brown and George M. Riter Jr. | July 16, 2024
Structuring an inheritance for children requires an understanding of the specific needs of the child.
New York Law Journal | Analysis
By Jeffrey A. Galant | July 3, 2024
A noteworthy aspect of such planning, and the focus of this article, is the benefit, if any, of planning in advance for the relief from certain federal income tax liabilities potentially available to a married couple who reside together.
New York Law Journal | Analysis
By C. Raymond Radigan and Tara E. Mahon | July 3, 2024
A fiduciary of an estate must carefully balance his or her responsibilities to creditors of the decedent and to beneficiaries of the estate. A fiduciary "must act in good faith in the treatment of both" creditors and beneficiaries.
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