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
The Legal Intelligencer | Commentary
By Lisa S. Presser and Brian M. Balduzzi | February 4, 2023
This review may lead some to question how "irrevocable" is an irrevocable trust, as well as when or how these trusts may be modified or terminated. This article describes how to modify or terminate these trusts, analyzes some key issues and potential pitfalls, and highlights some best practices.
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.
The Legal Intelligencer | Commentary
By Justin H. Brown and Brittany A. Yodis | January 31, 2023
Although last year has come to a close, fiduciaries still have some tools at their disposal that they can use to minimize last year's tax bill to estates, trusts and beneficiaries.
By Sharon L. Klein | January 27, 2023
11. Trustees Do Not Require Court Approval To Decant a Trust. Estates, Powers and Trust Law (EPTL) §10-6.6 permits "decanting," which allows the…
By Blake Betheil and Seth Langton | January 27, 2023
The New York Department of Taxation and Finance has a sophisticated residency audit program that frequently audits taxpayers who claim to have relocated.
By Jason J. Smith and David N. Hoffman | January 27, 2023
A new medical aid in dying bill will be introduced after the state legislature goes into its 2023 session. While the new bill's passage is uncertain, recent legal developments in other states, including Oregon, Vermont and New Jersey, all of which permit MAiD, could make MAiD for terminally-ill New York residents accessible outside of New York.
By Jill Choate Beier and Jennifer F. Hillman | January 27, 2023
Whatever particular situation a practitioner may be faced with, it is important to recognize that the nuances of cross-jurisdictional issues require additional due diligence in order to protect your client and yourself.
By Alec R. Borenstein | January 27, 2023
With our shifting financial world, where should estate planners turn to in this high interest rate environment?
By Lisa Willis | January 24, 2023
"We have been completely teed up and ready to go to trial," Coral Gables attorney Christopher Spuches said.
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