By Yolanda Kanes, Maryann Stallone and Amanda Leone | September 11, 2020
For many families, the pandemic not only torpedoed vacation plans and dashed hopes for a "normal" school year, it also forced many of us to confront somber topics such as illness, death and incapacitation in ways that we may not have before. This is especially true for parents of children with special needs or cognitive disabilities.
New York Law Journal | Expert Opinion
By Alison Powers Herman and Karen Schiele | September 11, 2020
A review of the current New York Estate Tax regime, with a renewed warning of the dreaded "cliff" and a discussion of how intelligent and flexible planning can help provide security, savings and sometimes even the elimination of the New York estate tax.
New York Law Journal | Expert Opinion
By Bonnie Lynn Chmil and Joshua S. Rubenstein | September 11, 2020
Recent developments in the use and enforceability of in terrorem clauses in New York, including tips on what practitioners can do to boost their enforceability.
New York Law Journal | Analysis
By C. Raymond Radigan and Lisa Fenech | September 11, 2020
In this Trusts and Estates law column, C. Raymond Radigan and Lisa Fenech discuss the steady demand for donated organs and the declining supply.
The Legal Intelligencer | Commentary
By Taylor Rosanova and Jessica Iffert | September 9, 2020
Now that we are able to look back at the first eight months of 2020 with the benefit of hindsight, we can see many things that we did not view as possible eight months ago, and which are now becoming a reality. As with any meaningful paradigm shift, this change brings not only pain but opportunity.
The Legal Intelligencer | Commentary
By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy | September 3, 2020
It is widely recognized that as a technical matter, if there is the political will to do so, the exemption could be reduced in 2021, after a new president might be sworn in, effective as of Jan. 1, 2021.
New York Law Journal | Expert Opinion
By Lisa Zeiderman and Matthew B. Marcus | August 27, 2020
When it comes to drafting prenuptial and postnuptial agreements, matrimonial and family law becomes deeply intertwined with trusts and estates law.
New York Law Journal | Analysis
By Conrad Teitell | August 21, 2020
This is an especially opportune time for individuals considering giving their personal residences to charities by will to consider giving the residences to charities now, but retaining life enjoyment. They'll get significant income tax savings now for property that goes to charity at death, writes Estate Planning and Philanthropy columnist Conrad Teitell.
New York Law Journal | Analysis
By David E. Kahen and Elliot Pisem | August 19, 2020
In their Taxation column, David E. Kahen and Elliot Pisem discuss Estate of Kechijian v. Commissioner, the third opinion addressing tax consequences of a 1998 acquisition of stock by Larry Austin and Arthur Kechijian.
By Greg Land | August 14, 2020
The lawsuit said the son and executor for a man who died in a murder-suicide should be barred from using estate funds to fight the dead woman's heirs efforts to have him removed.
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