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By Angela D. Giampolo | October 4, 2022
For years there was unfounded disbelief that Roe v. Wade could get overturned and now that it has been and that 50 years or well-settled precedent has been disturbed, we all still reeling and trying best to cope with what's the come.
9 minute read
By Hollis F. Russell, Gail W. Marcus, Edward Terrell and Jeffrey P. Gorak | October 3, 2022
There is no one-size-fits-all approach in estate planning for retirement accounts in light of SECURE; the appropriate plan for each client must be determined on a case-by-case basis.
8 minute read
By Ilene Sherwyn Cooper | September 30, 2022
Addressed to such issues as standing, status, and the disqualification of counsel, the Surrogate's Court opinions discussed in this edition of Ilene Cooper's Trusts and Estates Update provide valuable guidance to the estate practitioner.
7 minute read
By Jacob Polacheck | September 14, 2022
As Taylor English integrates with its new Charlotte lawyers, the firm plans another office opening by the end of the year.
4 minute read
By Angela Turturro | September 12, 2022
In this Special Report: "New York's Latest Legislative Session: What Passed, What Didn't, What's Next," "Mental Health Directives in Estate Planning Engagements," "Practical Considerations When Attempting To Remove an Ineffective Fiduciary," "Maximizing QSBS Income Tax Savings With Trusts," "Being a New York Income Tax Resident: Did 'Matter of Obus' Change the Game?" and "Late Portability Election: New Relief Available."
2 minute read
By Sharon L. Klein | September 9, 2022
The second year of the 2021-2022 legislative session, which began on Jan. 5, 2022, ended on June 2, 2022. Here are some of the most significant developments.
14 minute read
By Moira S. Laidlaw | September 9, 2022
What if a client has a history of mental illness? Are advance directives sufficient to honor a client's treatment wishes and preferences in that moment? There is a greatly underutilized advance directive for such clients—the psychiatric advance directive (PAD).
6 minute read
By Robert S. Barnett and Gregory L. Matalon | September 9, 2022
The IRS has just changed the timeframe for filing a late portability election for federal estate tax purposes. This is extremely important to those who did not timely file a federal estate tax return (Form 706) when the first spouse died.
7 minute read
By Jeffrey B. Kolodny | September 9, 2022
Thoughtful planning can help taxpayers who own QSBS Shares multiply the QSBS Exclusion while simultaneously achieving their estate planning objectives.
8 minute read
By Maria F. Galante | September 9, 2022
Your client wants the fiduciary out, and you believe there is a basis for proceeding with removal. So, what is your next step?
8 minute read
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