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
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.
By Dilpreet Rai and Alyssa Rower | June 27, 2024
In New York, assets held in trusts established and funded by a third-party for the benefit of a spouse are excluded from the marital property estate; however, if the beneficiary has access to a discretionary trust during the marriage, certain issues may still arise in a divorce.
By Stephen L. Ferszt | June 25, 2024
In 2017, Congress enacted the Tax Cuts and Jobs Act, doubling the estate and gift tax exemption. This increase is set to expire on Jan. 1, 2026, reverting to pre-TCJA levels. Taxpayers should understand strategies to take advantage of the increased exemption before it expires to shield their assets from future gift and estate taxes. Stephen L. Ferszt, chair of Olshan Frome Wolosky's Employee Benefits Practice discusses the complex landscape of estate planning and the critical decisions taxpayers need to make before the BEA rollback takes effect.
New York Law Journal | Analysis
By Conrad Teitell | June 21, 2024
The SECURE Act—starting in 2020— killed the stretch IRA for most heirs. Until that legislation, an heir could generally have required minimum distributions stretched over his or her life expectancy. And that minimized taxes—plus; the assets in the heir's IRA grew tax-free until withdrawn.
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