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By Allison M. Bustin and Mallory Sikora | February 6, 2023
Under experienced advisement, there are a variety of strategies and techniques to capitalize on these beneficial options for wealth transfer tax planning.
7 minute read
By Jennifer Bittel Derby | February 5, 2023
Part of the role of an estate planning attorney is to assist the client with both the important legal aspects, as well as the emotional aspects, of finalizing their estate plan. This involves a critical discussion regarding choosing fiduciaries, but only after educating the client regarding the role of each individual fiduciary.
7 minute read
By R. Nicholas Nanovic | February 4, 2023
It is important to consider the economics of these strategies as interest rates change over time. What was a beneficial plan in recent years may no longer be ideal for a client, and conversely it may be worthwhile to explore strategies that did not make economic sense for clients during recent years.
8 minute read
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.
10 minute read
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."
8 minute read
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.
10 minute read
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.
8 minute read
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…
18 minute read
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.
8 minute read
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.
8 minute read
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