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 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.
By Philip Wagman, Chair, Tax Section | January 16, 2024
Philip Wagman, chair of the Tax Section, writes: The Tax Section provides members with opportunities to research and learn more about these tax issues and a host of other current developments in the tax law.
By Chief Administrative Judge Joseph Zayas | January 16, 2024
Chief Administrative Judge Joseph Zayas writes, with a new leadership team atop New York's court system, officials are working on a "course correction" from a top-down approach to directing court operations.
New York Law Journal | Commentary
By Appellate Division, Fourth Department Presiding Justice Gerald Whalen | January 16, 2024
The presiding justice of the Appellate Division, Fourth Department writes that, although it is essential that judges reach the correct decision at the end of a case, equitable and impartial justice requires more than just a correct result.
By First Deputy Chief Administrative Judge Norman St. George | January 16, 2024
First Deputy Chief Administrative Judge Norman St. George of the New York Unified Court System provides a comprehensive look at efforts to improve court functions, increase public safety and bring facilities up to date.
New York Law Journal | Commentary
By Appellate Division, Third Department Presiding Justice Elizabeth Garry | January 16, 2024
Many law schools now treat leadership as a trainable skill, rather than an inherent quality, and many of our recently graduated colleagues have received a formal education in leadership that will benefit our profession and our society, writes the presiding justice of the Appellate Division, Third Department
New York Law Journal | Commentary
By Appellate Division, First Department Presiding Justice Dianne Renwick | January 16, 2024
While New York's court system has made strides to improve diversity on the bench, there is still work to do to ensure that the racial makeup of the judiciary better reflects the people it serves, the presiding justice of the Appellate Division, First Department writes.
By Chief Judge Rowan Wilson | January 16, 2024
Failure in civics education has serious consequences--it imperils our democracy, Chief Judge Rowan Wilson writes.
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Professional Announcement
Frederick D. Miceli has joined the firm as Of Counsel
Professional Announcement