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By Justin Henry | March 14, 2023
Managing too many software programs ranked high among sources of stress for midsize firm employees and staff, according to a recent survey.
5 minute read
By David I. Faust | March 8, 2023
A discussion of how New York allows the revoking of an irrevocable trust.
8 minute read
By C. Raymond Radigan | March 3, 2023
There are few cases regarding proceedings brought against funeral directors for failure to properly dispose of one's remains. Where one dies intestate with no immediate family available or willing to provide for burial, then the public administrator or the county treasurer or fiscal officer may have the responsibility of providing the necessary services for the disposal of the decedent's remains.
8 minute read
By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy | February 27, 2023
It seems that there have been more relocations than ever. Accordingly, it's important to take stock of the impact a change in legal jurisdiction has on estate plans for clients.
5 minute read
By Patricia C. Marcin and Karen Eng | February 24, 2023
Many individuals are considered "house rich, cash poor," meaning that their biggest asset is their house. While some of these individuals have an estate plan in place, many do not and are unaware of the consequences. Without proper estate planning, heirs inheriting a house can find themselves in a precarious situation. Fortunately, a provision in New York's Real Property Law helps to remedy the situation.
8 minute read
By Conrad Teitell | February 23, 2023
The current law allowing tax-free IRA direct transfers to charities of up to $100,000 annually isn't changed, but will be indexed for inflation starting in 2024.
3 minute read
By Vance Antonacci and Brian Honness | February 23, 2023
While these exemptions present opportunities for reducing inheritance taxes, the business of agriculture exemption and QFOBI exemption carry risk of repayment of inheritance tax (plus interest), for which the recipient beneficiaries may be held joint and severally liable
8 minute read
By The Legal Intelligencer | February 14, 2023
In The Legal's Wealth Management/Trusts & Estates supplement read about estate planning in a high inflation environment, lifetime and annual exclusions and how to modify irrevocable trusts.
2 minute read
By ALM Staff | February 10, 2023
This ruling was selected and summarized by the New York Law Journal's decisions editors.
2 minute read
By Melanie Cuddyre | February 6, 2023
As the interests of generations of beneficiaries vest and trustees better understand the areas where a trust is too restrictive, too flexible, or is lacking provisions that are required to carry out the grantor's intent, it may be determined that the trust no longer fits.
9 minute read
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