Using his emergency authority, Governor Cuomo issued an executive order temporarily authorizing any notarial act that is required under New York State Law to be performed using audio-vide...
The coronavirus (COVID-19) is having an enormous impact on all of us globally. This Client Memorandum highlights estate planning matters that may be particularly relevant in the current e...
We anticipate that, for higher-net-worth individuals, much of estate planning in 2020 will be focused on continuing to take advantage of the current $11.58 million ($23.16 million combine...
The Tax Cuts and Jobs Act (the “Act”), which took effect January 1, 2018, made sweeping changes to the federal tax landscape. Of particular relevance in the estate planning context we...
The Tax Cuts and Jobs Act (the “Act”) was passed by Congress earlier today under a modified title and is currently awaiting signature by President Trump. Among its many changes to the...
The results of this month’s Presidential and Congressional elections have significantly changed expectations regarding the federal estate, gift and generation-skipping transfer (GST) ta...
