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By Rebecca Rosenberger Smolen and Amy Neifeld Shkedy | February 27, 2024
There are a number of prominent issues on the horizon for estate planners this year. In this article, we provide a brief overview of some of those issues, including the Corporate Transparency Act, rising interest rates, Pennsylvania recognition of irrevocable grantor trusts, pandemic-related probate delays and upcoming scheduled sunset of the historically large federal gift and estate tax exemption.
6 minute read
By Renee R. Roth and William P. LaPiana | February 26, 2024
It is well established law in New York that to be valid, a will, with minor exceptions, must be in writing. It appears this is about to change. A bill has been introduced in the New York Assembly, which adds a new Part 6 authorizing "electronic wills" to Article 3 of the Estates, Powers and Trusts Law.
11 minute read
By The Legal Intelligencer | February 20, 2024
In The Legal's Wealth Management, Trusts & Estates/Family Law special section, read about the significance of prenuptial agreements, mediation for divorce litigants and succession planning.
2 minute read
By Andrew J. Barron | February 15, 2024
While SNTs can be excellent planning tools, they are not the only option. Most states offer ABLE accounts—savings accounts that provide tax-free growth for individuals with disabilities without affecting eligibility for Medicaid, Supplemental Security Income (SSI) or other means-tested benefits.
6 minute read
By Kenneth Horoho Jr. and Robert Weinberg | February 14, 2024
Common misconceptions aside, prenups are for everyone, and they are an essential tool for any couple contemplating marriage, regardless of their age or financial station in life.
8 minute read
By Scott Mollen | February 13, 2024
Scott Mollen discusses "The City of New York v. The Land and Building Known as 634 Nostrand Avenue a/k/a 1192 Dean Street," and "Stuyvesant Owners Inc. v. Frantino."
11 minute read
By Cheryl Miller | February 9, 2024
Drexel Bradshaw is already facing a recommended six-month license suspension for his actions overseeing the trust of another client.
4 minute read
By Amanda O'Brien | February 9, 2024
Am Law 200 firm Buchalter and Los Angeles stalwart Parker Milliken Clark O'Hara and Samuelian represented a Beverly Hills attorney who was removed from his role as trustee after an arbitrator found he embezzled $20 million.
5 minute read
By Justin H. Brown and George M. Riter Jr. | February 5, 2024
Regardless of one's level of wealth, gifting is an important tool for an effective estate planning strategy. Individuals have many potential gifting options, both simple and complex, that may be utilized to pass wealth down to lower generations and reduce the size of one's taxable estate to avoid estate and inheritance tax at death.
8 minute read
By Ilene Sherwyn Cooper | February 2, 2024
As 2023 came to an end, multiple decisions of interest were rendered by the Appellate and Surrogate's Courts throughout the state. Decisions addressed to such issues as the determination of a claim against the estate, the criteria for a stay of proceedings and summary judgment are discussed below.
9 minute read
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