Law Offices of Gary Martin Hays & Associates
P.C.
75 Ponce De Leon Ave NE Ste 101
Atlanta,
GA 30308(470) 294-1674
www.garymartinhays.com
New York Law Journal | Analysis
By Samuel Estreicher | January 30, 2024
On Jan. 1, 2024, the Biden administration's DOL issued its final regulation on who is an employee versus who is an independent contractor. The regulation rescinds the Trump administration rule because, according to the administration, it emphasized two factors in a manner unsupported by the agency's traditional multifactor view and case law, and was inconsistent with the DOL's emphasis on "economic dependence" as a principal guidepost.
New York Law Journal | Analysis
By Katherine B. Forrest | January 29, 2024
In this article, Katherine B. Forrest describes some of the academic papers and research regarding MLLMs before moving on to legal and other important issues that are similar between LLMs and MLLMs, those that are different but obvious improvements, and those that should cause us to watch developments in this area carefully.
New York Law Journal | Analysis
By Lisa L. Smith, Eric M. Kraus and Julia M. Markov | January 29, 2024
On Dec. 12, 2023, MAPS PBC, now Lykos Therapeutics, announced their submission of a New Drug Application to the FDA for MDMA in combination with psychotherapy for the treatment of post-traumatic stress disorder.
New York Law Journal | Analysis
By Joseph T. La Ferlita and Nicholas G. Moneta | January 26, 2024
On Dec. 29, 2023, the Office of the Chief Counsel of the IRS released Chief Counsel Advice Memorandum 202352018 (the CCAM). Although some have commented on the CCAM's impact on trust modifications, a further question is what impact, if any, will the CCAM have on trust decantings in New York?
New York Law Journal | Analysis
By Jeffrey A. Galant | January 26, 2024
In the annals of family business succession planning, this article discusses some clever, albeit flawed, attempts to transfer ownership interests in a mature enterprise to family members while avoiding the transfer tax toll.
New York Law Journal | Analysis
By Sharon L. Klein | January 26, 2024
In this article, Sharon L. Klein highlights the top 10 developments, lessons and reminders out of the trusts and estates field from the previous year.
New York Law Journal | Analysis
By Juliya L. Ismailov | January 26, 2024
This article discusses the background of the Corporate Transparency Act, its legislative framework and definitions, and—specific to the trusts and estates arena—what issues might arise with respect to reporting an ownership interest held in a trust.
New York Law Journal | Analysis
By Alison Powers Herman and Karen T. Schiele | January 26, 2024
Transferring assets to an intentionally defective grantor trust (IDGT) is a potentially powerful estate planning technique, allowing an individual to pass significant value to his or her intended beneficiaries transfer tax-free.
New York Law Journal | Analysis
By David I. Faust | January 26, 2024
Marriages may be made in heaven but, in the courts of the state of New York, marriages are treated as economic partnerships. There are three economic aspects to this partnership: equitable distribution, maintenance and child support. Trust law and matrimonial law intersect on all three.
New York Law Journal | Analysis
By Susan Rothwell | January 26, 2024
The purpose of this article is to alert practitioners to how easily a foreigner's New York estate can be compelled to bring a proceeding in a New York Surrogate's Court and owe federal (and sometimes state) estate taxes, all of which add significant expense and delays before beneficiaries can receive the New York property.
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Seeking Estate Administration Attorney for busy boutique office. Huge upside potential and growth opportunity.NYS Bar Admission and relevan...
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Description: Fox Rothschild LLP has an opening in the San Francisco, CA office for an associate in our Labor & Employment Department. Th...
Professional Announcement
Frederick D. Miceli has joined the firm as Of Counsel
Professional Announcement