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 | Expert Opinion
By Ross Katz and Sanford J. Schlesinger | March 19, 2021
The authors discuss their opinion that with the ever-increasing use of inter vivos trusts, the time has come for EPTL 3-3.5 to be amended to include safe harbor provisions that apply to both wills and trusts.
New York Law Journal | Analysis
By Hollis F. Russell, Gail W. Marcus, Barbara A. Sloan and T. Randolph Harris | March 17, 2021
With the change in political control in Washington, what changes are on the horizon and what estate tax planning should be done early in 2021 for those high net worth individuals who have not used all of their available exemption?
By Jane Wester | February 26, 2021
Roberta Kaplan of Kaplan Hecker & Fink responded to motions to dismiss filed by attorneys representing her client's aunt, former Judge Maryanne Trump Barry of the U.S. Court of Appeals for the Third Circuit, the former president and the estate of his brother Robert Trump.
New York Law Journal | Analysis
By Raymond Radigan and David Milner | February 26, 2021
In December, Gov. Andrew Cuomo signed a series of amendments that made significant changes to the requirements for statutory powers of attorney in the state of New York. The changes, as discussed by C. Raymond Radigan and David Milner in this edition of their Trusts and Estates Law column, are an effort on the part of the New York Legislature to address issues that had become problematic with the use of the existing statutory power of attorney.
New York Law Journal | Analysis
By Alison Powers Herman and Karen Schiele | February 19, 2021
While it remains challenging to predict the timing and magnitude of changes to the federal lifetime exemption amount, effective estate planning strategies, including lifetime gifts, can provide substantial tax benefits whether exemptions decrease in the near future or not.
New York Law Journal | Analysis
By Daniel G. Fish | February 17, 2021
On Dec. 15, 2020, Gov. Andrew Cuomo signed legislation that made significant changes to the statutory short form power of attorney, effective on June 13, 2021. In this edition of his Elder Law column, Daniel G. Fish examines the changes.
New York Law Journal | Analysis
By Ilene Sherwyn Cooper | January 29, 2021
In this edition of her Trusts and Estates Update, Ilene Sherwyn Cooper reviews some of the more interesting decisions that concluded last year.
New York Law Journal | Analysis
By Julian B. Modesti and Meaghan T. Feenan | January 27, 2021
A discussion of the most common evidentiary obstacles trusts and estates litigators should be aware of, including: (1) the probate exception to the attorney-client privilege; (2) how to invoke the Three-Two Year Rule; and (3) the Dead Man's statute.
By Angela Turturro | January 25, 2021
In this Special Report: "Top 10 Developments, Lessons and Reminders of 2020," "So You Have Relocated to Florida and Think You Are No Longer a New York Resident?," "SLATs: The Hot New Estate Planning Technique for 2021," "Cross-Border Philanthropy: Obtaining a U.S. Income Tax Deduction for a Donation to a Canadian Charity" and "Adapting Asset Protection Trusts to Changes in Circumstances."
By Sharon L. Klein | January 22, 2021
Some say 2020 was the year that didn't happen, but this review of the past year shows that much did indeed take place in the trusts and estates realm, from COVID-19-related developments, such as the tolling of statutes of limitations and tax questions stemming from telecommuting, to legislation on adoption records and third-party reproduction.
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