By Adolfo Pesquera | September 27, 2023
The city's unilateral amendment ... would disenfranchise Dallas voters in contravention of state law, and deprive ERF members of their right to bilateral administration of the ERF trust—one of the pensioner's most sensitive and valuable rights, Locke Lord attorney Thomas Loose said.
3 minute read
By Emily Cousins | September 25, 2023
The court was not fully in agreement, as Justice Gregory T. D'Auria dissented, arguing "no state interest justifies voiding previously valid in terrorem clauses on the ground of public policy" in this case.
4 minute read
By Jennifer Flannery and Teresa Bennett | September 21, 2023
A discussion of issues when dealing with business interests held by a fiduciary of an estate or trust including what type of disclosure as to the underlying business's activities would be available on an accounting proceeding. The authors delve into how to protect confidential business information versus how to obtain it if you are a beneficiary.
8 minute read
By Juliya L. Ismailov | September 10, 2023
There has been an inflection point in the economy as a result of work life returning to a new post-pandemic normal. These changes are, in turn, impacting employees' choice of domicile for trust and estate planning purposes, among other things. In this article, Juliya L. Ismailov explores the far-flung tax consequences of post-pandemic recovery.
7 minute read
By Joseph T. La Ferlita and Nicholas G. Moneta | September 10, 2023
New York's decanting statute is a tool frequently used by practitioners. In this article, Joseph T. La Ferlita and Nicholas G. Moneta suggest that a targeted technical amendment to EPTL 10-6.6 should be considered to address the potential issues the decanting statute presents.
7 minute read
By Michael Calcagni and Michael J. Borger | September 10, 2023
Since New York case law generally holds that a trustee is the proper party to a suit in conflict situations, the aggrieved trust beneficiary is seemingly without options. Practitioners, however, should be familiar with two exceptions to the general rule in this context—the so-called "double-derivative" standing of a trust beneficiary and "equitable owner" approach to standing. This piece sets forth a brief basis for each theory and strategic considerations when bringing these types of matters.
8 minute read
By Laura M. Brancato | September 10, 2023
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
By C. Raymond Radigan and David N. Milner | September 10, 2023
Sadly, over the years, there have been many developments that have adversely impacted upon the ability to achieve speedy probate. All courts have experienced a significant decline in court personnel. The pandemic contributed to even greater court delays, write contributors C. Raymond Radigan and David N. Milner.
8 minute read
By Susan Rothwell and Michael C. Levy | September 10, 2023
In this article, Susan Rothwell and Michael C. Levy discuss some of the issues and trends that are driving practitioners to recommend revocable trusts more often and to a wider variety of clients.
9 minute read
By Sharon L. Klein | September 10, 2023
The first year of the 2023-2024 legislative session began Jan. 4, 2023 and ended June 8, 2023. In this article, Sharon L. Klein highlights some of the most significant developments.
15 minute read
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