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
By Christiana M. Lazo, Tony Ray Meyer Jr., Thomas H. Norelli and Maria L. Bourdeau | September 10, 2023
Business succession planning for family-owned businesses requires solving a myriad of thorny issues and potential conflicts. This article presents approaches to some common governance, tax and technical hurdles families face when planning how to pass the business to the next generation.
8 minute read
By Amanda O'Brien | September 5, 2023
The group does not include any associates. "We need to see what the demand looks like," Dilworth chairman Lawrence McMichael said. "We did offer a couple of associates positions, but they went elsewhere."
3 minute read
By Riley Brennan | September 1, 2023
"Here, extrinsic evidence is necessary to resolve the ambiguity whether, at the time of the making of the will, the decedent intended that the to-be-named charity was to receive the remainder notwithstanding Licorice's failure to survive her," the court said.
7 minute read
Presented by BigVoodoo
Join the industry's top owners, investors, developers, brokers & financiers at THE MULTIFAMILY EVENT OF THE YEAR!
Law firms & in-house legal departments with a presence in the middle east celebrate outstanding achievement within the profession.
The premier educational and networking event for employee benefits brokers and agents.
Atlanta s John Marshall Law School is seeking to hire one or more full-time, visiting Legal WritingInstructors to teach Legal Research, Anal...
Lower Manhattan firm seeks a premises liability litigator (i.e., depositions, SJ motions, and/or trials) with at least 3-6 years of experien...
At NJM, a top-rated insurance company, we are seeking an Attorney on our Workers Compensation legal team with between 3 and 5 years of expe...
MELICK & PORTER, LLP PROMOTES CONNECTICUT PARTNERS HOLLY ROGERS, STEVEN BANKS, and ALEXANDER AHRENS
