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Recent Tax Court Ruling on Crummey Trusts
In their Trusts and Estates column, C. Raymond Radigan and Jennifer F. Hillman write that despite their relative popularity, Crummey trusts, used to parlay the annual gift tax exclusion into a larger estate planning tool, are sometimes challenged by the IRS. A recent U.S. Tax Court case reviewed the continuing viability of Crummey trusts when the trust contains an arbitration clause and an in terrorem clause.Court Says Rules Are Within Health Department's Authority
The state Department of Health properly established rules that capped overhead costs for some childhood early intervention providers and sought to avoid conflicts of interest in child evaluations, a Brooklyn appellate court has ruled.Court Says Rules Are Within Health Department's Authority
The state Department of Health properly established rules that capped overhead costs for some childhood early intervention providers and sought to avoid conflicts of interest in child evaluations, a Brooklyn appellate court has ruled.Full Coverage: Albany on Trial
The extent of political corruption among Albany's fallen political leaders is playing out in court as juries hear evidence of an alleged pay-to-play scam involving former Senate Majority Leader Dean Skelos and his son and accusations that former Assembly Speaker Sheldon Silver used his position to extort money and win undeserved referral fees from two law firms.Full Coverage: Albany on Trial
The extent of political corruption among Albany's fallen political leaders is playing out in court as juries hear evidence of an alleged pay-to-play scam involving former Senate Majority Leader Dean Skelos and his son and accusations that former Assembly Speaker Sheldon Silver used his position to extort money and win undeserved referral fees from two law firms.Court Approval Needed to Tape Exams, Panel Determines
Ruling in a case where it found "an avalanche of errors," an appellate court concluded that trial judges must give their approval before an independent medical examination of a plaintiff can be videotaped.Court Approval Needed to Tape Exams, Panel Determines
Ruling in a case where it found "an avalanche of errors," an appellate court concluded that trial judges must give their approval before an independent medical examination of a plaintiff can be videotaped.Jury Selection to Begin in Skelos Public Corruption Trial
The extent of political corruption among Albany's fallen political leaders will play out in another Lower Manhattan courtroom Monday as prosecutors and defense lawyers pick a jury in the trial of former Senate Majority Leader Dean Skelos and his son, Adam.Jury Selection to Begin in Skelos Public Corruption Trial
The extent of political corruption among Albany's fallen political leaders will play out in another Lower Manhattan courtroom Monday as prosecutors and defense lawyers pick a jury in the trial of former Senate Majority Leader Dean Skelos and his son, Adam.Estate Tax Apportionment and Ratable Contribution to Elective Share
In their Trusts and Estates Law column, C. Raymond Radigan and John G. Farinacci write: The general rule in New York regarding the payment of estate taxes is that they are equitably apportioned among the recipients of assets included in the taxable estate unless otherwise provided in a will or non-testamentary instrument. But what effect do tax apportionment clauses in a will have when a spouse elects against the will? Does the spouse's election result in a forfeiture in any benefit that a tax apportionment clause might provide to the spouse?Corporate Transparency Act Resource Kit
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Revenue, Profit, Cash: Managing Law Firms for Success
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Law Firm Operational Considerations for the Corporate Transparency Act
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The Ultimate Guide to Remote Legal Work
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