New York Law Journal | Analysis
By Philip J. Michaels and Jason A. Lederman | September 7, 2018
The Tax Cuts and Jobs Act of 2018 made many considerable changes, especially in the context of arranging the lifetime structural aspects, as well as planning the estates, of real estate investors and developers. In terms of allocating wealth between assets, these changes have, arguably, tipped the scales in favor of real estate over other classes of assets. This article covers factor to be considered in estate planning with real estate interests.
New York Law Journal | Analysis
By Christiana Lazo | September 7, 2018
A focus on private foundation governance in light of the New York Attorney General case against the Trump Foundation.
New York Law Journal | Analysis
By Jennifer B. Cona | September 7, 2018
Most gun owners are cognizant of the strict regulations concerning ownership of a firearm. However, their family members and heirs are often unaware of the laws governing the disposition of a firearm when the gun owner dies.
New York Law Journal | Analysis
By Elisa Shevlin Rizzo | September 7, 2018
Pot trusts, which allow a trustee to sprinkle distributions among a class of beneficiaries, are often touted for their flexibility regarding distributions. However, administering one is rarely straightforward. The trustee often has to manage tricky family dynamics and competing interests. Clear guidance in the trust instrument is critical.
New York Law Journal | Analysis
By Sharon L. Klein | September 7, 2018
The 2017-18 legislative session recessed on June 20, 2018. This article gives an instructive review of what passed, what failed to pass and what lies ahead when the 2019-2020 session begins in January 2019.
The Legal Intelligencer | Commentary
By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy | September 6, 2018
Rather than dedicate our efforts this month to informing our readers about one specific set of issues arising in the trusts and estates practice, we thought it would be helpful to instead focus on the mistakes we regularly see, which, with a little care and effort, can be avoided for the peace of mind of the client, and the financial benefit of the objects of the client's.
New York Law Journal | Expert Opinion
By C. Raymond Radigan and Jennifer F. Hillman | September 6, 2018
Recently, there has been new attention placed on the decades old disappearance of Kathleen Durst who disappeared in 1982. At the time of her disappearance,…
By Meghan Tribe | August 29, 2018
Timothy Busch, a philanthropist and attorney who runs his own law firm and foundation in Orange County, made news this week for his backing of a high-profile letter sent to the Vatican.
The Legal Intelligencer | Commentary
By Joseph N. Frabizzio | August 27, 2018
News outlets recently flooded social media with headlines about the rise of “401(k) millionaires” in the wake of an analysis by Fidelity Investments which touted the increased number of its 401(k) plans with at least a $1 million balance.
New York Law Journal | Expert Opinion
By Conrad Teitell | August 24, 2018
The donor allocates the property's cost basis between the gift element and the sale element, based on the fair market value of each part.
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