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By The Legal Intelligencer | February 14, 2023
In The Legal's Wealth Management/Trusts & Estates supplement read about estate planning in a high inflation environment, lifetime and annual exclusions and how to modify irrevocable trusts.
2 minute read
By ALM Staff | February 10, 2023
This ruling was selected and summarized by the New York Law Journal's decisions editors.
2 minute read
By Melanie Cuddyre | February 6, 2023
As the interests of generations of beneficiaries vest and trustees better understand the areas where a trust is too restrictive, too flexible, or is lacking provisions that are required to carry out the grantor's intent, it may be determined that the trust no longer fits.
9 minute read
By Allison M. Bustin and Mallory Sikora | February 6, 2023
Under experienced advisement, there are a variety of strategies and techniques to capitalize on these beneficial options for wealth transfer tax planning.
7 minute read
By Jennifer Bittel Derby | February 5, 2023
Part of the role of an estate planning attorney is to assist the client with both the important legal aspects, as well as the emotional aspects, of finalizing their estate plan. This involves a critical discussion regarding choosing fiduciaries, but only after educating the client regarding the role of each individual fiduciary.
7 minute read
By R. Nicholas Nanovic | February 4, 2023
It is important to consider the economics of these strategies as interest rates change over time. What was a beneficial plan in recent years may no longer be ideal for a client, and conversely it may be worthwhile to explore strategies that did not make economic sense for clients during recent years.
8 minute read
By Lisa S. Presser and Brian M. Balduzzi | February 4, 2023
This review may lead some to question how "irrevocable" is an irrevocable trust, as well as when or how these trusts may be modified or terminated. This article describes how to modify or terminate these trusts, analyzes some key issues and potential pitfalls, and highlights some best practices.
10 minute read
By Ilene Sherwyn Cooper | February 3, 2023
A discussion of several Surrogate's Court opinions that rounded out 2022 and those that "raised the curtain on the New Year."
8 minute read
By Renee R. Roth and William P. LaPiana | February 2, 2023
Joint and survivor bank accounts, among the most common forms of ownership of property, have generated a raft of contested proceedings in our courts with problematic results. The latest proposed solution to the litigation, an amendment to Banking Law §675 suggested by the OCA Advisory Committee on Surrogate's Practice, is the topic of this column.
10 minute read
By Justin H. Brown and Brittany A. Yodis | January 31, 2023
Although last year has come to a close, fiduciaries still have some tools at their disposal that they can use to minimize last year's tax bill to estates, trusts and beneficiaries.
8 minute read
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