New York’s Latest Legislative Session: What Passed, What Didn’t, What’s Next

The first year of the 2021-2022 legislative session, which began on Jan. 6, 2021 ended on June 10, 2021. Here are some of the most significant developments.

Asset Protection Trusts for Cryptocurrencies and Digital Assets

There is a burgeoning industry of professional trustees, banks and other custodians who are equipped for safekeeping and protection of digital assets.

Getting ‘Ink on Paper’: Executing Wills for Clients Who Are Away From Home During the Pandemic

This article presents ideas that are intended to help a practitioner complete an estate planning engagement by getting important documents duly executed.

2021 Power of Attorney Changes: A Step in the Right Direction

Together, Chapter 323 of the Laws of 2020 and Chapter 84 of the Laws of 2021 have made a number of revisions to the General Obligations Law regarding powers of attorney, and this article will cover the most significant of them.

Utilizing Current High Gift Tax Exemptions Before 2026 (or Sooner)

Since changes to the tax law remain unknown, it is worth considering making gifts while the increased exemptions exist and before gifting techniques become limited.

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