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February 23, 2024 | New York Law Journal

Drafting Effective Operating Agreement Indemnification Clauses: Advice from the Litigators

This article, written by litigators, is intended to inform drafters of the need for clearly delineated rights to indemnification, on one hand, and fee advancement on the other. It surveys New York's interpretation of Limited Liability Company Law §420 and identifies considerations for both indemnification and fee advancement.
6 minute read
February 12, 2024 | New York Law Journal

Disputes and Consequences

A discussion of disputes and their consequences in tax law. The author writes: "Well-settled in the tax law is the notion that the character of amounts received in the settlement of a claim turns on the underlying nature of the claim."
8 minute read
Appellate Division, First Department: February 1, 2023
Publication Date: 2024-02-01
Practice Area: Civil Appeals | Criminal Appeals
Industry:
Court: Appellate Division, Second Department, Appeals & Motions List
Judge: Unsigned
Attorneys:
For plaintiff:
For defendant:
Case number: DOCKET

Appeals & Motions List released on:January 30, 2024

January 26, 2024 | New York Law Journal

Family Business: A Missed Succession Planning Opportunity

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.
8 minute read
Appellate Division, Second Department: November 3, 2023
Publication Date: 2023-11-03
Practice Area: Civil Appeals | Criminal Appeals
Industry:
Court: Appellate Division, Second Department, Hand Down List
Judge: Unsigned
Attorneys:
For plaintiff:
For defendant:
Case number: DOCKET

Handdown & Order on Application released on:November 1, 2023

Law Journal Press | Digital Book New Jersey Estate Litigation 2014 Authors: Michael R. Griffinger, Paul F. Cullum III View this Book

View more book results for the query "Meltzer Lippe Goldstein"

September 21, 2023 | New York Law Journal

What is the Deal? Proper Reporting Requires Analysis

Selling taxpayers often ignore or fail to appreciate the full picture of their sale transaction. This article examines two recent Tax Court cases in which taxpayers incorrectly accounted for the consideration received as sellers of property.
6 minute read
Appellate Division, Second Department: September 15, 2023
Publication Date: 2023-09-15
Practice Area: Civil Appeals | Criminal Appeals
Industry:
Court: Appellate Division, Second Department, Hand Down List
Judge: Unsigned
Attorneys:
For plaintiff:
For defendant:
Case number: DOCKET

Handdown List released on:September 13, 2023

September 10, 2023 | New York Law Journal

The Fight of Your Life Before Your Death: The Anatomy of a Pre-Mortem Will Contest

The new wave of elder law litigation begs the question: Are we witnessing the unofficial beginning of ante-mortem will contest in New York? In this article, Laura M. Brancato highlights how post-mortem probate can expose the vulnerability of an estate's resources and discusses whether ante-mortem probate could act as a viable alternative.
8 minute read
August 21, 2023 | New York Law Journal

A Reminder That Partnership Tax Status Requires Business Purpose and Profit Sharing

Likely, either the partnership or limited liability company is the most flexible of entities now available for business- or investment-related ventures. Whether either such entity is a partnership for tax purposes is the subject of this note.
7 minute read
Appellate Division, Second Department: July 6, 2023
Publication Date: 2023-07-06
Practice Area: Appellate Division Activity | Civil Appeals | Criminal Appeals
Industry:
Court: Appellate Division, Second Department, Motion List & Order on Application
Judge: Unsigned
Attorneys:
For plaintiff:
For defendant:
Case number: DOCKET

Motion List & Order on Application released on:July 3, 2023

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